On August 11, 2022, the Ministry of Finance issued Circular No. 50/2022/TT-BTC guiding Decree 119/2015/ND-CP stipulating compulsory insurance in construction investment activities and Decree 20/2022/ND-CP amending Decree 119/2015/ND-CP. Accordingly, this Circular specifically stipulates the principle of compulsory insurance compensation for workers working on construction sites (Article 26) and guides the compensation dossier of compulsory insurance for workers (Article 27).
=> See more: Policies of taxes - fees - charges effective from august 2022
Firstly, according to Article 26 of Circular No. 50/2022/TT-BTC, “when an employee is injured or dies due to a labor accident or occupational disease arising from performing construction work on the construction site under the responsibility of insurance, the insurance company will be responsible for paying the sums agreed between the construction contractor and the employee or the employee's legal representative (in case the employee died), including the following payments:"
(1) The allowance for leave during the treatment period prescribed by the treating doctor is calculated based on the salary under the labor contract but does not exceed 06 months' salary in each insured event.
(2) Actual medical expenses include: emergency expenses, necessary and reasonable inpatient and outpatient treatment expenses, but not exceeding VND 100 million/person/case.
(3) If the employee has a working capacity decrease of less than 81%, the specific compensation level for each type of injury or loss of life is determined according to the Table of rates of payment of compulsory insurance indemnity for the employee working on the construction site (according to Appendix IV issued with this Circular).
(4) If an employee dies or has a permanent working capacity decrease of 81% or more, the insurance company will pay VND 100 million/person/case.
In addition, the total amount of insurance indemnity does not exceed the insured sum specified in the insurance contract.
Picture 1. Compensation dossier of compulsory insurance for workers on construction sites. Hotline: 097 211 8764
Second, Article 27 of Circular 50/2022/TT-BTC stipulates that “the insurance enterprise is responsible for coordinating with the insurance buyer, the insured, relevant agencies and organizations in collecting documents relevant data to make compulsory insurance compensation records for workers on the construction site”. The basic profile includes the following documents:
(1) Written claim of the insurance buyer;
(2) Documents relating to the subject-matter insured, including:
- Insurance contract, insurance certificate, labor contract signed between the insured and the employee suffering a labor accident or occupational disease.
- Documents requesting compensation for occupational accidents and diseases of employees (if any).
(3) Documents proving the employee's injury or death due to an occupational accident, including:
- A record of occupational accident investigation made by a competent agency in accordance with law (if any). If the employee suffers a traffic accident and is determined to be an occupational accident, there must be a traffic accident record or a scene examination report and a traffic accident scene diagram prepared by the competent authorities according to regulations of the Law;
- Depending on the extent of human damage, it may include one or more of the following documents: Certificate of injury; Hospital checkout; Surgical certificate; Medical record; Extracts of death certificates or death notices or written certifications of police offices or examination results of forensic examination agencies;
- Minutes of assessment of working capacity decrease of the Medical Assessment Council if the employee has a working capacity decrease of 5% or more (if any);
- Valid invoices and documents from medical facilities proving the treatment of injuries caused by occupational accidents of employees.
(4) Documents proving the employee's injury or death due to an occupational disease, including:
- A record of environmental measurement with hazardous elements within the prescribed time limit shall be made by a competent authority. In case the record is determined for many people, the dossier of each employee must have an extract;
- Hospital discharge certificate (in case of not being treated at the hospital, an occupational disease examination certificate is required) or an occupational disease standard certificate; Medical record; Extract of death certificate or death notice (in case the employee dies);
- Minutes of assessment of working capacity decrease of the Medical Assessment Council if the employee has a working capacity decrease of 5% or more (if any);
- Valid invoices and vouchers from medical facilities evidencing the treatment of injuries caused by occupational diseases of employees.
(5) Documents proving that the amounts paid by the construction contractor to compensate the injured or dead employees due to occupational accidents or occupational diseases are covered by insurance (if any).
(6) Other relevant documents (if any).
=> See more: What is the premium import tax rate with petosel?
In addition, compulsory insurance for workers on the construction site has a term starting from the date of performing the construction work on the construction site until the end of the warranty period for the works as prescribed by law (Article 23 of Circular No. 50/2022/TT-BTC).
The determination of the specific insurance period for workers on the construction site is based on the labor contract and the construction contractor's written certification of the actual working time on the construction site.
Circular 50/2022/TT-BTC issued by the Ministry of Finance officially takes effect from October 1, 2022.
Picture 2. Legal advice_Hotline: + (84)97 211 8764
Socio-Economic General Department – TLK Law Firm
Dear readers, TLK Law Firm, besides the purpose to provide you useful knowledge and information about economic, cultural, and social life, we are also an organization that provides legal services; professional accounting - tax and trade promotion with many years of experience.
With the desire to perform social responsibilities, accordingly, in case you need advice on legal issues, please contact us at Hotline: + (84)97 211 8764 for direct advice from a Lawyer (Free counseling).
