Question 94: Where Employees work for many Employers, how is the payment of SI, HI, UI and insurance for labour accidents and occupational diseases carried out?

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The labour law allows Employees to enter into LCs with many Employers[1]. And then, the participation in SI, HI, UI and insurance of labour accidents and occupational diseases for Employees is carried out as follows:

  1. Payment of SI, HI, UI and insurance of labour accidents and occupational diseases for Employees working for many Employers

When an Employee signs LCs with many Employers, the payment of compulsory SI, HI and UI is implemented as follows:

  • SI and UI will be paid by the Employer who enters into the first LC with such Employee. 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 SI Law in his/her salary period.
  • HI will be paid by the Employer who enters into the LC with such Employee at the highest salary. 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/her salary period.

Therefore, when an Employer signs an LC with an Employee simultaneously working for other Employers, the Employer should check the time of signing and the value of the LCs such Employee signed with Employers to determine the responsibility of paying SI, HI and UI.

In accordance with the Law on Labour Safety and Hygiene with respect to insurance of labour accidents and occupational diseases, where 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 Employee is subject to compulsory SI payment[2].

2. Who, Employers or Employees, are obliged to pay insurance against labour accidents and occupational diseases?

As stipulated in Article 44.1 of the Law on Labour Safety and Hygiene, Employers pay a 1% monthly maximum of the salary fund as the basis for Employees’ social insurance 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 serving as the basis for Employees’ social insurance payment, but the obligation to pay will belong to Employers who will appropriate an amount from their own budget to the insurance fund for labour accidents and occupational diseases for the payment of insurance against labour accident and occupational disease.


[1]Article 21 Labor Code

[2]Article 43.2 Law on Labour Safety and Hygiene