According to Article 38 and Article 39 of the Law on Occupational Safety and Health No. 84/2015/QH13, when a worker has a work accident (not due to the worker's fault), the company, whether late in paying or not, is still responsible for compensating or paying allowances to the worker. This is the company's own responsibility, not replacing the responsibility of the social insurance agency.
In case employees have contributed to the labor accident and occupational disease insurance fund and the accident is determined to be a labor accident, if the working capacity is reduced from 5% to 30%, the social insurance agency will pay a one-time labor accident allowance; if the working capacity is reduced from 31% or more, they will receive a monthly allowance.
If the company is late in paying compulsory social insurance, unemployment insurance, occupational accident and disease insurance, causing damage to the rights to enjoy social insurance and unemployment insurance regimes of employees, the company must compensate employees.
Specifically, in the case of labor accidents or occupational diseases, if the company is late in paying social insurance, leading to the Social Insurance Fund not being able to pay allowances to employees, the company is responsible for temporarily paying occupational accident and disease insurance benefits corresponding to the benefit level that employees should have received from the Social Insurance Fund. After the company pays enough social insurance money, including late payment interest, the social insurance agency will return the amount paid for this allowance to the company.
Based on point 1.2, clause 1, Article 46 of the Procedure for collecting social insurance, health insurance, unemployment insurance, occupational accident and disease insurance; management of social insurance books, health insurance cards issued together with Joint Document No. 2525/VBHN-BHXH dated August 15, 2023 of Vietnam Social Security, stipulating the recording and confirmation of the contribution period for social insurance, unemployment insurance, occupational accident and disease insurance in social insurance books as follows:
For companies that are late in paying social insurance, unemployment insurance, occupational accident and disease insurance, if employees are eligible for social insurance or terminate labor contracts and employment contracts, the company is responsible for paying all insurance amounts, including late payment interest according to regulations. The social insurance agency certifies the social insurance book to promptly resolve regimes for employees. If the company has not paid enough, it certifies the social insurance book to the time of payment. After recovering the remaining late payment amount, the social insurance agency certifies additionally on the social insurance book.
