Decree 143/2024/ND-CP on voluntary occupational accident insurance for employees without labor contracts

DECREE

On voluntary occupational accident insurance for employees without labor contracts

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Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Occupational Safety and Health dated June 25, 2015;

At the proposal of the Minister of Labor, Invalids and Social Affairs;

The Government hereby promulgates the Decree on voluntary occupational accident insurance for employees without labor contracts.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree prescribes the regime of voluntary occupational accident insurance for employees without labor contracts; voluntary occupational accident insurance fund; dossiers and procedures for participation, and settlement of voluntary occupational accident insurance regimes; power and responsibility of social security offices, state management agencies in charge of labor and employees regarding voluntary occupational accident insurance.

Article 2. Subjects of application

1. Employees subject to this Decree are those who do not work under a labor contract and are 15 years of age or older, are not subject to compulsory social insurance for occupational accident and disease insurance, and participate in voluntary occupational accident insurance (hereinafter referred to as employees).

2. This Decree also applies to agencies, organizations and individuals related to voluntary occupational accident insurance.

Article 3. Occupational accidents

An occupational accident means an accident that causes injury to any part or function of the body or causes death to an employee, occurring during the working process, associated with the employee doing the occupations, jobs according to the time and workplace registered to participate in voluntary occupational accident insurance as prescribed in Clause 1 Article 14 of this Decree.

Chapter II

VOLUNTARY OCCUPATIONAL ACCIDENT INSURANCE REGIME

Article 4. Voluntary occupational accident insurance regime

1. Assessment of working capacity decrease.

2. Occupational accident allowance.

Article 5. Conditions for enjoying the occupational accident regime

1. An employee participating in voluntary occupational accident insurance may enjoy to the voluntary occupational accident insurance regime prescribed in Article 4 of this Decree when fully meeting the following conditions:

a) Suffering a working capacity decrease of at least 5% due to an occupational accident occurring during the period of participation in voluntary occupational accident insurance;

b) Not falling under the cases specified in Clause 2 of this Article.

2. Employees who get an occupational accident are not entitled to occupational accident regimes prescribed in Article 4 of this Decree in one of the following cases

a) The accident is caused due to personal conflicts between the victim and the perpetrator and has no relation to the performance of work or tasks;

b) The accident is deliberately caused by the employee himself/herself;

c) The accident is caused due to the illegal use of narcotics or other addictive drugs.

Article 6. Assessment of the level of working capacity decrease for employees participating in voluntary occupational accident insurance

1. Employees getting an occupational accident may take the initiative in seeking medical assessment for determination of the level of working capacity decrease when falling in either of the following cases:

a) After receiving treatment for injuries or illnesses for the first time, their health conditions have become stable;

b) After receiving treatment for recurring injuries and their health conditions have become stable;

c) In case of getting an injury or occupational disease which cannot be stably treated as prescribed by the Minister of Health, employees can seek medical assessment before or during the treatment process.

2. The social security office shall pay the assessment expenses for employees who take the initiative in seeking an assessment of working capacity decrease in case the assessment results meet the conditions for receiving or adjusting the level of voluntary occupational accident insurance regimes.

3. Assessment expenses for cases meeting the conditions prescribed in Clause 2 of this Article shall be paid at the same time as the time for payment of occupational accident allowance prescribed in Article 7 of this Decree.

Article 7. Occupational accident allowance

1. Employees suffering a working capacity decrease of between 5% and 100% due to an occupational accident are entitled to a lump-sum allowance as follows:

a) Employees whose working capacity is decreased by 5% are entitled to an allowance equaling five times the region IV-based minimum wage as prescribed by the Government (hereinafter referred to as the region IV-based minimum wage); for every additional 1% decrease, they are entitled to an additional amount of 0.3 time the region IV-based minimum wage;

b) In addition to the allowance prescribed at Point a of this Clause, employees are entitled to an additional allowance calculated based on the number of years of payment of premiums into the voluntary occupational accident insurance fund; if this number is less than one year, the allowance must equal 0.5 month’s region IV-based minimum wage; for every additional year of payment of premiums into the fund, they are entitled to an addition of 0.3 month’s region IV-based minimum wage;

c) The period to be used as a basis for calculation of occupational accident regimes specified at Point b of this Clause is the total period of employees’ payment of insurance premiums to the voluntary occupational accident insurance fund, by the month preceding the month the employees get the occupational accident. Discontinuous periods of payment of insurance premiums to the fund may be aggregated. Every 12 full months of payment of insurance premiums to the voluntary occupational accident insurance fund may be counted as one year of insurance premium payment.

d) The lump-sum occupational accident allowance prescribed in this Clause is calculated according to the following formula:

In which:

L_min: Region IV-based minimum wage at the time of allowance enjoyment.

m: level of working capacity decrease due to occupational accident (take the absolute number 5 ≤ m ≤ 100).

t: total number of years of payment of premiums into the voluntary occupational accident insurance fund.

Example 1: In August 2024, after 1 month of participating in voluntary occupational accident insurance, Mr. A suffered his first occupational accident. After stable treatment, Mr. A went for his first assessment. In August 2024, the Medical Assessment Council concluded that Mr. A's working capacity decrease due to this occupational accident was 30%. The region IV-based minimum wage in August 2024 is VND 3,450,000. The first allowance amount for Mr. A is calculated as follows:

2. Relatives of employees who die due to occupational accidents shall be entitled to a lump-sum allowance equal to 31.5 times the region IV-based minimum wage, if they fall into one of the following cases:

a) Employees die of occupational accidents during the working process;

b) Employees die during the period of first-time medical treatment of occupational accident injuries;

c) Employees die during the period of medical treatment of injuries before they receive medical assessment for determination of the level of working capacity decrease.

3. Occupational accident allowance shall be paid according to the principle that each time an occupational accident occurs, allowance shall be paid that time, and accidents that have occurred in previous times are not accumulated.

4. In case the re-assessment results in an increase in the level of working capacity decrease compared to the level of working capacity decrease for which the allowance has been received, the employee shall be entitled to an additional lump-sum allowance to ensure that he/she receives the full allowance corresponding to the increased rate of working capacity decrease as prescribed at Point a Clause 1 of this Article. The additional lump-sum allowance shall be calculated according to the following formula:

In which:

L_min: region IV-based minimum wage at the time of allowance enjoyment

m₁: level of working capacity decrease due to occupational accident after re-assessment (take the absolute number 5 ≤ m₁ ≤ 100).

m: level of working capacity decrease due to occupational accident (take the absolute number 5 ≤ m ≤ 100).

5. The time for allowance enjoyment

a) The time to determine the region IV-based minimum wage for use as the basis for calculating the allowance level (hereinafter referred to as the time for allowance enjoyment) prescribed at Point a and Point b Clause 1 of this Article shall be calculated in the month the employee completes stable treatment and is discharged from the hospital or in the month of the conclusion of the Medical Assessment Council in case of no inpatient treatment. In case of an occupational accident and the time of completion of stable treatment and discharge from the hospital cannot be determined (the discharge paper also includes an appointment for a follow-up examination; removal of the cast; removal of the splint; removal of screws), the time for enjoyment of occupational accident allowance shall be calculated in the month of the conclusion of the Medical Assessment Council;

b) The time for allowance enjoyment in the case specified in Clause 2 of this Article shall be calculated in the month the employee dies;

c) The time for allowance enjoyment in the case specified in Clause 4 of this Article shall be calculated in the month of the conclusion of the Medical Assessment Council.

Example 2: In 2027, the injury from the first occupational accident recurred, and Mr. A (mentioned in Example 1) went for a re-assessment. In March 2027, the Medical Assessment Council concluded that Mr. A's working capacity decrease due to this occupational accident was 40% (the working capacity reduction increased by 10% compared to the first assessment). The region IV-based minimum wage in March 2027 is VND 3,850,000. The additional lump-sum allowance for Mr. A is calculated as follows:

Chapter III

VOLUNTARY OCCUPATIONAL ACCIDENT INSURANCE FUND

Article 8. Principles of management of the voluntary occupational accident insurance fund

1. The voluntary occupational accident insurance fund belongs to the occupational accident and disease insurance fund in the Social Insurance Fund and is independently accounted.

2. The management of the voluntary occupational accident insurance fund shall be carried out in accordance with the regulations on management of the social insurance fund in the Law on Social Insurance, the Occupational Safety and Health and this Decree.

3. The voluntary occupational accident insurance premium shall be calculated based on the region IV-based minimum wage. The level of state budget support for voluntary occupational accident insurance premium payment as prescribed in this Decree shall be decided by the Government based on socio-economic conditions and state budget capacity in each period.

4. The level of voluntary occupational accident insurance allowance shall be calculated based on the level of working capacity decrease and the time of participation in voluntary occupational accident insurance.

Article 9. Use of the voluntary occupational accident insurance fund

1. Payment of occupational accident insurance allowances as prescribed in Article 4 of this Decree.

2. Expenses for management of voluntary occupational accident insurance shall be implemented according to the management cost contents prescribed by the Law on Social Insurance.

3. Investment to preserve and grow the fund in accordance with the Law on Social Insurance.

Article 10. Sources for the formation of the voluntary occupational accident insurance fund

1. Contributions of employees participating in voluntary occupational accident insurance as prescribed in Articles 11 and 12 of this Decree.

2. Profits from activities of investment from the fund as prescribed by the Law on Social Insurance.

3. The State’s supports.

4. Other lawful sources of revenues.

Article 11. Levels and methods of payment by employees covered by voluntary occupational accident insurance

1. Employees participating in voluntary occupational accident insurance shall register with the social security office according to any of the following two payment methods:

a) Every 6 months;

b) Every 12 months.

2. People participating in voluntary occupational accident insurance may change their payment method. The change in payment method shall be made after completing the previously registered payment cycle.

3. The voluntary occupational accident insurance premium rates shall be as follows:

a) The 6-month payment level is equal to 6% of the region IV-based minimum wage;

b) The 12-month payment level is equal to 12% of the region IV-based minimum wage.

4. The time for payment of occupational accident insurance premiums for the payment method prescribed in Clause 1 of this Article shall be implemented as follows:

a) The first-time payment shall be made immediately upon registration for voluntary occupational accident insurance;

b) the following payments shall be made within 10 days before the end of the payment cycle.

c) Payment shall be made immediately upon re-registering for voluntary occupational accident insurance under Article 17 of this Decree.

Article 12. Support of occupational accident insurance premiums for employees working without labor contracts who participate in voluntary occupational accident insurance

1. Voluntary occupational accident insurance participants without a labor contract are entitled to the State’s support of premiums in percentage (%) of occupational accident insurance premiums, specifically as follows:

a) 30%, for voluntary occupational accident insurance participants being members of poor households based on the poverty line in rural areas;

b) 25%, for voluntary occupational accident insurance participants being members of households living just above the poverty line based on the poverty line in rural areas;

c) 10%, for other employees.

2. Support methods:

a) Voluntary occupational accident insurance participants who are eligible for support must pay their contribution portion to the social security office or a service provider authorized by the social security office in accordance with the law;

b) Every 6 or 12 months, the social security office shall summarize the number of supported subjects, the amount collected from the subjects and the amount of state budget support according to the form issued by Vietnam Social Security after receiving consensus from the Ministry of Finance, and send it to the financial agency to transfer funds to the social insurance fund;

c) The financial agency shall, based on the regulations on decentralization of local budget management and the summary of voluntary occupational accident insurance participants, and the state budget support funds transferred by the social security office, be responsible for transferring funds to the voluntary occupational accident insurance fund every 6 months. No later than December 31 of every year, the transfer of support funds to the voluntary occupational accident insurance fund of that year must be completed.

3. Funding to support contributions for employees participating in voluntary occupational accident insurance shall be covered by the local budget according to the current state budget decentralization.

Article 13. Suspension from payment of voluntary occupational accident insurance premiums

1. Past the deadline for of voluntary occupational accident insurance premium payment prescribed at Point b Clause 4 Article 11 of this Decree, if voluntary occupational accident insurance participants fail to make payment, they shall be regarded as suspending the payment.

2. After suspending the payment of voluntary occupational accident insurance premiums, those who wish continue paying them shall re-register the premium payment method in accordance with Article 17 of this Decree.

Chapter IV

DOSSIERS, PROCEDURES FOR PARTICIPATION AND SETTLEMENT OF VOLUNTARY OCCUPATIONAL ACCIDENT INSURANCE REGIME

Article 14. Dossiers of registration for participation and re-grant of social insurance books of voluntary occupational accident insurance participants

1. The dossier of registration for the first-time participation in voluntary occupational accident insurance is the social insurance participation declaration of the employee. It must include specific information about the occupation, work, time and place of work registered to participate in voluntary occupational accident insurance. In case of changes in occupation, work, time and place of work, the information adjustment declaration shall be made in accordance with Article 15 of this Decree.

2. A dossier for re-grant of a lost or damaged social insurance book must comprise:

a) An employee’s application for re-grant of a social insurance book;

b) The social insurance book, in case it is damaged.

Article 15. Adjustment of information of participation in voluntary occupational accident insurance

A dossier for adjustment of an employee’s personal information of participation in voluntary occupational accident insurance must comprise:

1. A declaration form for adjustment of personal information;

2. A social insurance book;

3. Copies of competent state agencies’ papers and relevant documents related to the adjustment of personal information as prescribed by law.

Article 16. Settlement of registration for participation in social insurance and grant of social insurance books

1. An employee shall submit a dossier of registration for participation or a dossier for re-grant of a social insurance book, or a dossier for adjustment of information as specified in Article 14 and Article 15 of this Decree to the social security office.

2. The social security office shall grant a social insurance book within:

a) 7 days after receiving a complete and valid dossier, for persons who participate for the first time in voluntary social insurance;

b) 15 days after receiving a complete and valid dossier as prescribed, in case of re-grant of social insurance books; or 45 days, if the verification of the period of social insurance premium payment is complicated. If refusing to grant a social insurance book, the social security office shall issue a written reply clearly stating the reason;

c) 10 days after receiving a complete and valid dossier as prescribed, in case of re-grant of social insurance books for employees who wish to have their information of participation in social insurance adjusted. In case of refusal, the social security office shall issue a written reply clearly stating the reason.

Article 17. Procedures for re-registration of payment method

1. The dossier for re-registration of payment method as the basis for payment of voluntary occupational accident insurance must comprise:

a) Social insurance book;

b) A declaration form for participation in social insurance.

2. Settling the re-registration of voluntary occupational accident insurance payment method

A person to be covered by voluntary occupational accident insurance shall submit a dossier specified in Clause 1 of this Article to the social security office;

b) The social security office is responsible for settlement within the day for cases where all required dossiers are received as prescribed. In case of refusal, the social security office shall issue a written reply clearly stating the reason.

Article 18. Classification, declaration and investigation of occupational accidents for employees participating in voluntary occupational accident insurance

1. The classification of occupational accidents for declaration, investigation, statistical reporting for employees shall be carried out in accordance with Article 9 of Decree No. the Government's 39/2016/ND-CP dated May 15, 2016, detailing a number of articles of the Law on Occupational Safety and Health (hereinafter referred to as Decree No. 39/2016/ND-CP).

2. The declaration of occupational accidents occurring to employees participating in voluntary occupational accident insurance shall be as follows:

a) When an accident occurs to an employee participating in voluntary occupational accident insurance, the victim or his/her relatives’ representative must immediately report to the commune-level People's Committee where the accident occurs according to the occupational accident declaration form prescribed in Appendix I to this Decree;

b) Upon receiving an accident report from the victim or his/her family, the commune-level People's Committee where the accident occurs must report in the fastest way (in person or by phone, fax, telegram, email) to the Inspectorate of the provincial-level Department of Labor, Invalids and Social Affairs, the district-level People's Committee according to the report form prescribed in Appendix II to this Decree. In case of a fatal occupational accident or an occupational accident causing serious injuries to two or more employees, it must also report to the police agency of the district, town, provincial city or city under the centrally-run city where the accident occurs.

3. After receiving information about an occupational accident involving an employee participating in voluntary occupational accident insurance in the area, the provincial-level Department of Labor, Invalids and Social Affairs shall establish a provincial-level occupational accident investigation team to investigate fatal occupational accidents and accidents causing serious injuries to 02 or more employees. The investigation period and investigation procedures shall comply with Article 35 of the Law on Occupational Safety and Health and Chapter III of Decree No. 39/2016/ND-CP.

4. After receiving information about an occupational accident involving a employee participating in voluntary occupational accident insurance in the area, the district-level People's Committee where the accident occurs shall establish a grassroots-level occupational accident investigation team to investigate occupational accidents causing serious injuries to one employee and minor occupational accidents according to the following regulations:

a) The district-level People's Committee must immediately establish a grassroots-level occupational accident investigation team according to the Decision form specified in Appendix III to this Decree. The members of the investigation team include a Head, who is the representative of the district-level Division of Labor, Invalids and Social Affairs as Head of the team, members being representatives of the Health Department, representatives of the district-level Labor Federation, representatives of the district-level Inspectorate, representatives of the commune-level People's Committee where the accident occurs and other members;

b) The tasks of the occupational accident investigation team shall comply with Article 12 of Decree No. 39/2016/ND-CP;

c) The grassroots-level occupational accident investigation team shall carry out investigation according to the following order and procedures:

c.1) Collecting traces, evidence, and documents related to the occupational accident. Requesting the social security office where the employee registered to participate in voluntary occupational accident insurance as prescribed in Article 14 of this Decree to provide the dossier of registration for participation in voluntary occupational accident insurance;

c.2) Taking statements from victims, people who know the incident or people related to the occupational accident according to the record form provided in Appendix IV to this Decree;

c.3) Requesting technical assessment or forensic examination (if deemed necessary);

c.4) Analyzing conclusions on: developments and causes of occupational accidents; conclusions on the occupational accident; level of violation and proposed form of handling for the person at fault in the occupational accident; measures to remedy and prevent similar or recurring occupational accidents;

c.5) Preparing a record of occupational accident investigation according to the record form provided in Appendix V to this Decree;

c.6) Holding a meeting and preparing the minutes of the meeting to announce the record of occupational accident investigation according to the record form provided in Appendix VI to this Decree;

c.7) The members of the meeting to announce the record of occupational accident investigation consist of the Head of the occupational accident investigation team; members of the occupational accident investigation team; the victim or his/her relatives’ representative, people who know the accident or people related to the accident;

c.8) Any member attending the meeting who disagrees with the content of the record of occupational accident investigation may record his/her opinion and sign the minutes of the meeting to announce the record of occupational accident investigation;

c.9) Within 3 working days from the date of the meeting to announce the record of occupational accident investigation, the grassroots-level occupational accident investigation team shall send the record of occupational accident investigation and the minutes of the meeting to announce the record of occupational accident investigation to the occupational accident victim or his/her relatives; the Inspectorate of the provincial-level Department of Labor, Invalids and Social Affairs where the occupational accident occurs, the district-level Division of Labor, Invalids and Social Affairs, and the social security office where the employee registered to participate in voluntary occupational accident social insurance.

d) The investigation period shall comply with the regulations applicable to the grassroots-level occupational accident investigation team in Article 35 of the Law on Occupational Safety and Health.

5. Expenses for occupational accident investigation shall comply with Clause 2 Article 27 of Decree No. 39/2016/ND-CP and Article 21 of this Decree.

Article 19. Investigation of occupational accidents occurring during traffic participation

In case an employee has an occupational accident while participating in traffic, the provincial-level occupational accident investigation team specified in Clause 3 and the grassroots-level investigation team specified in Clause 4 Article 18 of this Decree shall conduct verification and draw up a record of occupational accident investigation based on one of the following documents:

1. Dossier on handling of the traffic accident, made by a traffic police agency.

2. Certification of victim of the accident, made by a commune-level police agency (or local administration) of the locality where the accident occurs according to the certification form specified in Appendix IX to this Decree.

Article 20. Re-investigation of occupational accidents upon receipt of complaints or denunciations

1. Within 90 days after a record of occupational accident investigation is announced, if there are any lawful complaints or denunciations, the occupational accident shall be re-investigated as follows:

a) Within 10 working days after receiving a written complaint or denunciation, the agency having formed the occupational accident investigation team shall consider and settle such complaint or denunciation in accordance with the order, procedures and competence prescribed in the Law on Complaints and the Law on Denunciations;

b) In case the complainant or denouncer disagrees with the reply of the responsible agency or organization prescribed at Point a of this Clause and further lodges a complaint or denunciation, the agency competent to conduct re-investigation prescribed in Clause 2, Clause 3 Article 35 of the Law on Occupational Safety and Health shall form an occupational accident investigation team to re-investigate the occupational accident and at the same time notify in writing the re-investigation results to the complainant or denouncer; in case of refusal to conduct re-investigation, it shall clearly state the reason;

c) The district-level People's Committee where the accident occurs and the provincial-level occupational accident investigation team that investigated the occupational accident shall provide all documents, objects and means related to the accidents to the central occupational accident re-investigation teams for accidents that occurred to employees;

d) Conclusions of central occupational accident re-investigation teams are final.

2. The previous report of occupational accident investigation will cease to be legally effective when the re-investigation report is published.

Article 21. Costs for investigation, and re-investigation of occupational accidents for employees participating in voluntary occupational accident insurance

1. The agency competent to investigate or re-investigate the occupational accident and agencies sending persons to investigate or re-investigate the occupational accident shall pay work allowances to members of the occupational accident investigation team in accordance with law.

2. The district-level People's Committee and the state agency competent to investigate or re-investigate the occupational accident shall pay the costs for re-setting up the scene; taking, printing and enlarging photos of the scene and victims; soliciting forensic medical assessment (when necessary); postmortem examination; printing documents related to the occupational accident; vehicles for traveling at the place of occurring the occupational accident in the course of investigating the occupational accident; holding a meeting to disclose the record of occupational accident investigation, and reasonable costs related to the investigation of the employee's occupational accident.

3. The costs specified in Clauses 1 and 2 of this Article shall be accounted in the current expenditures for operations of the agency or unit; and shall be paid and settled according to the regulations of the Ministry of Finance.

4. The cost for re-investigation of occupational accidents at the request of the social security office shall be implemented in accordance with Point c Clause 2 Article 56 of the Law on Occupational Safety and Health and its detailing and guiding detailed documents.

Article 22. Dossiers for enjoyment of the occupational accident regime

1. The dossier for enjoyment of voluntary occupational accident insurance must comprise:

a) Social insurance book;

b) The hospital discharge paper or a copy of the medical record after the completion of inpatient treatment for occupational accidents;

c) The Medical Assessment Council’s record of the assessment of the level of working capacity decrease;

d) A copy of the death certificate, death declaration extract or death notice or a court’s legally effective decision declaring the employee as dead, in case of death due to an occupational accident;

dd) A record of occupational accident investigation;

e) Application for settlement of occupational accident regime of the victim or his/her relative in case of fatal occupational accident, made according to the form provided in Appendix VII to this Decree;

g) Original invoices and relevant legal documents regarding working capacity decrease assessment fees.

2. In case the re-assessment results increase the level of working capacity decrease as prescribed in Clause 4 Article 7 of this Decree, the application for additional voluntary occupational accident insurance regime includes:

a) Social insurance book;

b) The Medical Assessment Council’s record of the assessment of the level of working capacity decrease;

c) An application for additional settlement of occupational accident regime for employees, made according to the form prescribed in Appendix VIII to this Decree;

d) Original invoices and relevant legal documents regarding working capacity decrease assessment fees.

Article 23. Settlement of voluntary occupational accident insurance regimes

1. The victim or his/her relatives shall submit the dossier as prescribed in Article 22 of this Decree to the social security office where he/she has registered to participate in voluntary occupational accident insurance within the following time limit:

a) 30 days, from the date of receipt of the Medical Assessment Council’s record of the assessment of the level of working capacity decrease;

b) 90 days from the date of death of an employee who is paying voluntary occupational accident insurance.

2. Within 7 working days after receiving a complete dossier, the social security office shall settle the enjoyment of occupational accident insurance regimes; or issue a written reply clearly stating the reason for its refusal to settle the regimes.

Article 24. Delayed settlement of enjoyment of voluntary occupational accident insurance regimes

1. In case the submission of the dossier for enjoyment of the voluntary occupational accident regime is delayed after the time limit prescribed in Clause 1 Article 23 of this Decree, the employee or his/her relatives must send a written explanatory document specifying the reason to the social security office, together with such dossier.

2. In case settlement of the occupational accident insurance regime is delayed after the time limit prescribed in Clause 2 Article 23 of this Decree, a written explanatory document specifying the reason shall be issued to the applicant.

3. In case of delayed settlement of the occupational accident insurance regime and delayed payment of allowances causing damage to the lawful rights and interests of beneficiaries, compensation shall be paid in accordance with law, unless it is due to the fault of the victims or relatives of dead employees.

Article 25. Dossiers and procedures for assessment of working capacity decrease to settle voluntary occupational accident insurance regimes

1. The dossier and procedures for examination and assessment (including initial assessment and re-assessment) of the level of working capacity decrease shall be prescribed by the Minister of Health.

2. The examination for assessment of working capacity decrease must ensure accuracy, publicity and transparency. The Medical Assessment Council shall take responsibility for the accuracy of its assessment results in accordance with law.

Chapter V

IMPLEMENTATION ORGANIZATION

Article 26. Responsibility of the Ministry of Labor, Invalids and Social Affairs

1. The Ministry of Labor, Invalids and Social Affairs shall, based on the ability to ensure the balance of the voluntary occupational accident insurance fund, socio-economic development conditions, and state budget capacity in each period, submit to the Government for decision on adjusting the payment level and support for voluntary occupational accident insurance payment.

2. To assume the prime responsibility for, and coordinate with related agencies in, organizing information and propaganda on policies and laws on voluntary occupational accident insurance, and applying information technology in the management of voluntary occupational accident insurance.

3. To inspect and examine the implementation of laws on voluntary occupational accident insurance.

4. To settle complaints and denunciations relating to voluntary occupational accident insurance in accordance with law. To provide guidance on re-investigation of occupational accidents for employees working without labor contracts who participate in voluntary occupational accident insurance.

5. To make annual or irregular reports to the Prime Minister on the implementation of the voluntary occupational accident insurance policy.

Article 27. Responsibility of the Ministry of Health

To provide instructions on dossiers and procedures for examination for assessment of working capacity decrease to settle voluntary occupational accident insurance regimes for employees participating in voluntary occupational accident insurance.

Article 28. Rights of social security offices

1. To check the payment and enjoyment of support regimes for employees.

2. To refuse illegal requests for settlement of voluntary occupational accident insurance regimes.

3. To propose competent state management agencies the elaboration, amendment and supplementation of regimes and policies, laws and the management and use of the voluntary occupational accident insurance fund.

4. To request re-investigation of occupational accidents.

5. To settle and recommend handling of violations of the law on occupational accident insurance as prescribed by law.

6. To have other rights in accordance with law.

Article 29. Responsibility of social security offices

1. To disseminate and popularize the regime, policies and laws on voluntary occupational accident insurance; to provide detailed instructions on procedures for implementing voluntary occupational accident insurance.

2. To coordinate with the provincial-level Departments of Labor, Invalids and Social Affairs to organize provide information on occupational accident prevention and occupational safety and hygiene training.

3. To compare the voluntary occupational accident insurance participants as prescribed in Clause 1 Article 12 of this Decree with the list of poor households and near-poor households recognized by the local administrations to determine the beneficiaries of poor households and near-poor households. To summarize the amount of state budget to support voluntary occupational accident insurance participants, send to the local financial agency together with the budget to support voluntary insurance for retirement and survivorship allowance to transfer funds to the social insurance fund.

4. To collect, pay or authorize service providers to pay voluntary occupational accident insurance regimes, authorize social insurance collection service providers to collect voluntary occupational accident insurance premiums in accordance with law.

5. To apply information technology in management of voluntary occupational accident insurance.

6. To manage and use the voluntary occupational accident insurance fund; separately monitor the revenue and expenditure of the voluntary occupational accident insurance fund.

7. To conduct statistics and accounting of voluntary occupational accident insurance.

8. Annually, Vietnam Social Security shall send reports to the Ministry of Labor, Invalids and Social Affairs on the implementation of the voluntary occupational accident insurance regime; report to the Ministry of Finance on the management and use of the voluntary occupational accident insurance fund together with the compulsory occupational accident and disease insurance fund.

9. Annually, local social security offices shall send reports to the People's Committees at the same level on the implementation of the voluntary occupational accident insurance regime along with compulsory social insurance for occupational accidents and diseases within the scope of local management, and at the same time sends it to the provincial-level Departments of Labor, Invalids and Social Affairs in localities.

10. To provide complete and timely information on the implementation of voluntary occupational accident insurance regime at the request of the occupational accident investigation team, competent state management agencies and employees or representative organizations.

11. To settle complaints and denunciations about the implementation of voluntary occupational accident insurance regimes in accordance with law.

12. To perform other responsibilities in accordance with law.

Article 30. Responsibility of People’s Committees at all levels

1. Responsibility of provincial-level People’s Committees

a) To direct the provincial-level Departments of Labor, Invalids and Social Affairs to perform the tasks specified in Article 31 of this Decree;

b) To direct relevant agencies to prepare estimates of local budget support for voluntary occupational accident insurance participants, based on the amount implemented in the previous year or equivalent to the level of voluntary insurance support for retirement and survivorship allowance, ensuring compliance with regulations that all budget revenues and expenditures must have estimates;

c) To inspect and examine the implementation of laws on voluntary occupational accident insurance in the area;

d) The Chairpersons of the provincial-level People's Committees shall report to the People's Councils at the same level to ensure the budget to support voluntary occupational accident insurance premiums for participants in accordance with this Decree;

dd) To perform other responsibilities in accordance with law.

2. Responsibility of district-level People's Committees

a) To organize information and propaganda on policies and laws on voluntary occupational accident insurance in the area;

b) To inspect and examine the implementation of laws on voluntary occupational accident insurance in the area; To make declarations and establish grassroots-level accident investigation teams to investigate occupational accidents involving employees without labor contracts who participate in voluntary occupational accident insurance as prescribed in Article 18 of this Decree;

c) To settle complaints and denunciations about voluntary occupational accident insurance in accordance with law;

d) To propose competent agencies the elaboration, amendment and supplementation of voluntary occupational accident insurance regimes, policies and laws, and handling of violations relating to occupational accident insurance.

dd) To send annual and irregular reports to the provincial-level People's Committees and provincial-level Departments of Labor, Invalids and Social Affairs as prescribed by law;

e) To perform other responsibilities in accordance with law.

3. Responsibility of commune-level People's Committees

a) To make declarations, statistics and reports on occupational accidents according to applicable laws; to participate in the grassroots-level accident investigation teams to investigate occupational accidents for employees without labor contracts who participate in voluntary occupational accident insurance as prescribed in Article 18 of this Decree;

b) To annually provide the list of poor and near-poor households to the social security offices to compare eligible beneficiaries and the level of support for occupational accident insurance premiums;

c) To perform other responsibilities in accordance with law.

Article 31. Responsibility of provincial-level Departments of Labor, Invalids and Social Affairs

1. To assume the prime responsibility for, and coordinate with related agencies in, disseminating voluntary occupational accident insurance policies and laws.

2. To assume the prime responsibility for, and coordinate with competent authorities in, the investigation of occupational accidents.

3. To inspect and examine the implementation of laws on voluntary occupational accident insurance.

4. To settle complaints and denunciations relating to voluntary occupational accident insurance in accordance with law.

5. To propose competent agencies the elaboration, amendment and supplementation of voluntary occupational accident insurance regimes, policies and laws, and handling of violations relating to occupational accident insurance.

6. To make annual and irregular reports to the Ministry of Labor, Invalids and Social Affairs and provincial-level People's Committees in accordance with the law, apply information technology in the management of voluntary occupational accident insurance.

7. To perform other responsibilities in accordance with law.

Article 32. Rights of employees covered by voluntary occupational accident insurance

1. To participate in social insurance and enjoy social insurance regimes in accordance with this Decree.

2. To be granted and manage social insurance books.

3. To fully and promptly receive voluntary occupational accident insurance regimes in one of the following forms:

a) Directly from social security offices or service providers authorized by social security offices;

b) Via their payment accounts opened at banks.

4. To authorize another person to receive voluntary occupational accident insurance allowance.

5. To receive the social security office's information on payment and enjoyment of social insurance.

6. To receive the State support for voluntary occupational accident insurance premiums in accordance with this Decree.

7. To lodge complaints or denunciations or initiate lawsuits about social insurance in accordance with law.

Article 33. Responsibility of employees covered by voluntary occupational accident insurance

1. To pay voluntary occupational accident insurance premiums in accordance with this Decree.

2. To comply with regulations on making of dossiers for enjoyment of voluntary occupational accident insurance.

3. To preserve social insurance books.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 34. Effect

This Decree takes effect on January 1, 2025.

Article 35. Responsibility for implementation

1. The Minister of Labor, Invalids and Social Affairs shall guide the implementation of this Decree.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of People’s Committees at all levels and concerned organizations and individuals shall implement this Decree./.

* All Appendices are not translated herein.