What are expenses of occupational accident investigation in Vietnam?

Occupational accident is an accident that causes injury to any part or function of the body or causes death to an employee, occurring during the working process, associated with the performance of a job or labor.

Pursuant to Clause 1 Article 27 of the Decree 39/2016/NĐ-CP, the expenses of occupational accident investigation for the employees working under labor contract are stipulated as follows:

- The employer is responsible for paying all expenses, including: scene reconstruction, shooting, printing, photo enlargement of scene and victim; technical inspection solicitation and forensic examination (in case of necessity); autopsy, printing of documents related to the occupational accident; vehicles at the place of occupational accident occurrence for the investigation of occupational accident; meeting to announce the record of occupational accident investigation;

- The body having the authority to investigate the occupational accident and the body appointing its employee to participate in occupational accident investigation shall pay the traveling expenses to the participants under the current laws.

- The expenses of occupational accident investigation from the employer shall be accounted in the costs of business and production and are the rational expenses to calculate and pay the corporate income tax in accordance with the provisions of the Law on corporate income tax; where the employer is a non-business enterprise, these expenses shall be accounted in the expenses and price of non-business services and are the rational expenses to calculate and pay tax according to regulation; where the employer is an administrative body, these expenses shall be allocated in its regular operational costs of the units and bodies.

Above are expenses of occupational accident investigation in Vietnam.

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