The level of payment from the disaster management fund for employees

In order to support disaster prevention and response activities, employers and employees all pay for the disaster management fund in case the state budget is not sufficient to meet all requirements. So, what is the level of payment of the disaster management fund for employees?

1. Who should pay the disaster management fund?

According to Clause 3, Article 12, Decree No. 78/2021/ND-CP, Vietnamese citizens who have reached the age of 18 at the age of retirement under normal working conditions specified by labor law shall pay annual contributions for disaster management funds as follows: In particular:

(1) Cadres, officials, public employees and other persons who work in agencies, organizations and non-commercial units of the Party, the state, socio-political organizations and associations that receive funds from the state budget for their operation at the central level, in provinces or cities, districts, towns, provincial or municipal towns (district level), communes, wards or townships (commune level), special administrative and economic units and those serving in the armed forces.

(2) Workers under employment contract in companies.

(3) Other workers and employees other than those specified in sections (1) and (2)

Note: The purposes prescribed in Clause 1, Article 13, Decree No. 78/2021/ND-CP shall not pay for disaster management funds:

  • Persons are eligible for the preferential treatment applicable to persons who have contributed to the revolution as specified in Article 3 of December 9, 2020, Ordinance No. 02/2020/UBTVQH14 on the preferential treatment of persons who have rendered meritorious services to the revolution .
  • Beneficiaries of social protection currently receive monthly social allowances.
  • Non-commissioned officers and servicemen on fixed-term service in the armed forces and currently benefiting from cost-of-living allowances
  • Students in long-term formal training programs at universities, colleges, middle schools, and vocational schools.
  • Persons with disabilities or persons with a rate of loss of working capacity of at least 21% and persons suffering from fatal illnesses or mental illnesses as certified by district or higher level hospitals
  • Persons unemployed or underemployed for at least 6 months per year.
  • Women who breastfeed their child under 12 months
  • Members of poor households or households living just above the poverty line; members of households in communes in extreme difficulty on coastal sandbanks, on islands, in communes in region III or in villages in extreme difficulty in mountainous and ethnic minority regions; members of households suffering serious damage caused by disasters, epidemics, fires, explosions or accidents
The level of payment of the disaster management fund for employees (Illustration)

2. What is the level of disaster management payment for employees?

Apart from those eligible for exemption, reduction or deferral of payment of contributions, other employees contribute to the claims management fund as follows:

(1) Officers, officials, public employees and other persons who work in Party agencies, organizations and non-commercial units, and those who serve in the armed forces:

Contribution level/year

=

1.2

X

Basic salary levels

:

The number of working days per month

Currently, basic salary levels are 1.49 million VND/month

For example: Mrs. A is the civil servant, works for 22 days and must pay disaster management funds as follows:

Contribution level = 1/2 x 1.49 million VND: 22 days = 33,864 VND/year

(2) Workers under employment contract in companies.

VSlevel of contribution/year

=

1.2

X

Regional minimum wage

:

The number of working days per month

Note: Employees who sign multiple employment contracts must pay 01 times according to the contract with the longest duration.

Currently, the regional minimum wage prescribed by Decree No. 38/2022/ND-CP is as follows:

Region

Regional minimum wage (VND/month)

Region I

4,680,000.

Region II

4,160,000.

Region III

3,640,000.

Region IV

3,250,000.

For example: Mrs. B works in Region I, works for 26 days and must pay disaster management funds as follows:

Contribution level = 1/2 x 4.68 million VND: 26 days = 90,000 VND/year

(3) Other workers and employees other than those specified in sections (1) and (2)

Contribution level/year = 10,000 VND/person

3. What are the fines for employees for non-payment of the disaster management fund?

It is mandatory for employees to contribute disaster management funds. The employee shall be assessed fines for non-payment of disaster management fund in accordance with Clause 1, Article 17, Decree No. 03/2022/ND-CP as follows:

– A fine ranging from 300,000 VND to 500,000 VND: For non-payment to the disaster management fund if the amount to be paid is less than 300,000 VND;

– A fine ranging from 500,000 VND to 01 million: For non-payment to the disaster management fund if the amount to be paid is between 300,000 VND and less than 500,000 VND;

– A fine ranging from 01 VND to 03 VND: For non-payment to the disaster management fund if the amount to be paid is between 500,000 VND and less than 3,000,000 VND;

– A fine ranging from 03 VND to 05 VND: For non-payment to the disaster management fund if the amount to be paid is between 3,000,000 VND and less than 5,000,000 VND;

– A fine ranging from 5,000,000 VND to 08 VND: for non-payment to the disaster management fund if the amount to be paid is between 5,000,000 VND and less than 10,000,000 VND;

– A fine ranging from 08 VND to 12 VND: for non-payment to the disaster management fund if the amount to be paid is between 10,000,000 VND and less than 20,000,000 VND;

– A fine ranging from 12 to 20 million VND: for non-payment to the disaster management fund if the amount to be paid is between 20,000,000 VND and less than 40,000,000 VND;

– A fine ranging from 20 VND to 30 VND: for non-payment to the disaster management fund if the amount to be paid is between 40,000,000 VND and less than 60,000,000 VND;

– A fine ranging from 30 VND to 40 VND: For non-payment to the disaster management fund if the amount to be paid is between 60,000,000 VND and less than 80,000,000 VND;

– A fine ranging from 40 to 50 million VND: for non-payment to the disaster management fund if the amount to be paid is between 80,000,000 VND and less than 100,000,000 VND.

Here is the information about the employee claims management fund and fine levels for non-payment to the disaster management fund.

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