Clause 4 of Article 85 of the 2014 Social Insurance Law stipulates: “4. Employees specified in points a and b of Clause 1, Article 2 of this Law who enter into labor contracts with multiple employers shall only pay social insurance contributions as prescribed in Clause 1 of this Article for the first labor contract entered into.”
The social insurance fund comprises several sub-funds: sickness, maternity, occupational accidents and diseases, retirement, and death benefits.
Based on the Law on Occupational Hygiene and Safety No. 84/2015/QH13 passed by the National Assembly on June 25, 2015; and Government Decree 37/2016/ND-CP dated May 15, 2016, detailing some provisions of the Law on Occupational Hygiene and Safety regarding occupational accident and disease insurance, the Occupational Accident and Disease Insurance Fund is transferred from the Social Insurance Law to this Law.
On July 1, 2016, the Ho Chi Minh City Social Insurance Agency issued document No. 1684/HD-BHXH guiding the subjects, contribution rates, and methods of contributing to the occupational accident and disease insurance fund. It stipulates that if an employee has signed labor contracts with two or more companies and has already contributed to social insurance and the occupational accident and disease insurance fund at one company, the employer of the remaining company must contribute to the occupational accident and disease insurance fund for that employee if the employee is subject to mandatory social insurance participation.
Therefore, if she has already been covered by social insurance at the first company, the second company does not participate in social insurance, health insurance, or unemployment insurance. Instead, they must create a separate list and only pay 1% for occupational accident and disease insurance for her from the time the employment contract takes effect.
