Under this decree of the Government: The employer shall monthly contributes on the salary fund for payment of social insurance premiums for the employees specified in points a, b, c, d, dd and h clause 1 Article 2 and clause 2 Article 2 of the Social insurance Law, except domestic helpers, at one of the following rates: The normal contribution rate equal to 0.5% of the salary fund used as a basis for payment of social insurance premiums; at the same time applicable to the employees who are cadres, civil servants, public employees and persons of the armed forces of the Party and State agencies, political - social organizations, army, public security forces, public service units funded by the State budget; The contribution rate equal to 0.3% of the salary fund used as a basis for payment of social insurance premiums shall be applicable to the enterprises that satisfy the conditions as specified in Article 5 of this Decree. The employer shall monthly contribute to the Occupational accident and disease benefit fund at the rate of 0.5% of the base pay rate for the benefits of each employee specified in point e, clause 1, Article 2 of the Social insurance Law. As for the employers who are enterprises, cooperatives, individual business households, cooperative groups operating in such fields as agriculture, forestry, fishery, and salt production, if they receive piecework or lump-sum pay, the monthly contribution rate shall be bound to corresponding requirements imposed in each circumstance specified in points a and b, clause 1 of this Article; the contribution method is made monthly, every 03 or 06 months.

The Decree regulates the cases on eligibility for the lower-than-normal rate to the Occupational accident and disease benefit fund that are the enterprises operating in industries with high risks of occupational accidents and diseases shall be entitled to the contribution rates specified in point b, clause 1, Article 4 of this Decree if they conform to the following eligibility requirements: Within 03 years prior to the submission date, they have not been subject to any administrative monetary fine or any criminal prosecution for their violation against laws on occupational safety, hygiene and social insurance; They have submitted periodic reports on workplace accidents, occupational safety and hygiene in an accurate, sufficient and timely manner within three consecutive years prior to the submission year; The frequency rate of occupational accidents in the year preceding the submission year must drop by at least 15% of the average frequency of workplace accidents in 03 consecutive years prior to the submission year, or have not had any occupational accident 03 years preceding the submission year.