Answer:
The Labour Code allows an Employee to enter into a LC with many Employers at the same time[1] and then, the participation in SI, HI, UI and insurance of labour accidents and occupational diseases for the Employee are carried out as follows:
- Participation in SI, HI, UI and insurance of labour accidents and occupational diseases for the Employee working for many Employers at the same time
When an Employee signs LCs with many Employers at the same time, the participation in compulsory SI, HI and UI will be implemented as follows:
a) For the SI, UI: the Employer who enters into the first LC with the Employee will pay the SI and UI. The Employers of the remaining LCs will pay an equivalent amount to the compulsory SI premium which they should have paid to the Employee in accordance with the Law on SI in his or her salary period; and
b) For the HI: the Employer who enters into the LC with the Employee at the highest salary will pay the HI. The Employers of the remaining LCs will pay only an equivalent amount to the compulsory HI premium that they should have paid to the Employee in his or her salary period.
Therefore, when an Employer sign an LC with an Employee simultaneously working for other Employers, the Employer should check the time of signing and the value of the LC which such Employee signed with other Employers to determine the responsibility of paying SI, HI and UI of their enterprise.
In accordance with the Law on Labour Safety and Hygiene with respect to insurance of labour accidents and occupational diseases, if an Employee enters into LCs with many Employers, such Employers must pay insurance of labour accidents and occupational diseases for each signed LC if such an Employee is subject to compulsory SI payment[2].
2. Is an Employer or an Employee obliged to pay labour accident and occupational disease insurance?
As prescribed under the applicable laws[3], the Employer pays a 1% monthly maximum of the salary fund of enterprises as the basis for the Employees’ SI payment in favour of the insurance fund for labour accidents and occupational diseases. Based on this provision, the payment rate of insurance for labour accidents and occupational diseases will be 1% of the salary fund of enterprises serving as the basis for Employees’ SI payment, but the obligation to pay will belong to the Employer who will appropriate an amount from their own budgets to the insurance fund for labour accidents and occupational diseases for the payment of insurance of labour accident and occupational disease for the Employees.
[1] Article 19.1 of the Labour Code
[2] Article 43.2 of Law on Labour Safety and Hygiene
[3] Article 44.1 of Law on Labour Safety and Hygiene
