Question 1:
In case an employee signs labor contract with two or more employers, in addition to that an employer will pay social insurance contributions, do the others still have to pay occupational accident and disease insurance fund?
Answer:
An employee has two (02) or more labor contracts (“LC”) signed with different employers:
+ Paying social insurance, and unemployment insurance contributions according to the first signed LC;
+ Paying Health insurance contribution according to the signed LC having the highest salary;
+ Paying occupational accident and disease insurance funds according to each signed LC.
Therefore, if an employee signs labor contract with two or more employers, the occupational accident and disease insurance fund will have to be paid according to each signed LC.
Legal basis:
https://baohiemxahoi.gov.vn/hoidap/pages/default.aspx?ItemID=5307#
https://baochinhphu.vn/lam-viec-tai-nhieu-noi-dong-bhxh-the-nao-102285283.htm
According to Clause 2, Article 43 of Law on Occupational Safety and Hygiene No. 84/2015/QH13,
2. If an employee concludes labor contracts with multiple employers, each employer shall pay an occupational accident and disease insurance fund for the labor contract concluded with the employee who is subject to compulsory social insurance. When an employee has an occupational accident or suffers from an occupational disease, he/she shall receive the insurance benefit as prescribed by the Government.