Workplace Accident and Occupational Health Reports are two mandatory periodic reports that most businesses in Vietnam easily overlook, especially during the period when administrative units operate under a two-tiered model. Article 36 of the Law on Occupational Safety and Health 2015 According to the implementing guidelines, employers are obligated to compile occupational accident data for the first six months of the year and submit it to the state management agency on time. Specifically in Ho Chi Minh City, the Department of Internal Affairs has just issued a document providing detailed guidance on submitting the report for the first six months of 2026, with the deadline for submission being before July 5, 2026.
Many business owners and in-house accountants often confuse Workplace Accident Reports and Occupational Health Reports, leading to incomplete or incorrect submissions. From this perspective... MAN – Master Accountant NetworkThis is one of the most common compliance errors among small and medium-sized enterprises (SMEs), as these two reports, although related to occupational safety, have different legal bases, forms, and receiving agencies. This article systematizes all current regulations, helping businesses correctly identify the applicable entities, deadlines, and procedures for submitting reports.
Summary of key points in the Workplace Accident and Occupational Health Report
The Occupational Accident and Occupational Health Reports are two types of periodic reports on the occupational safety and health situation that employers must submit to state management agencies according to the provisions of the 2015 Law on Occupational Safety and Health. These reports are used by state agencies to statistically assess the situation of occupational accidents and the health of workers in the area. The applicable subjects are all businesses, units, organizations, and individuals employing workers with their main offices located within the managed area. In Ho Chi Minh City, the report for the first six months of 2026 (data from January 1, 2026 to June 30, 2026) must be submitted between June 22, 2026 and July 5, 2026.
What is a Workplace Accident and Occupational Health Report according to current legal regulations?
According to Clause 1, Article 36 of the 2015 Law on Occupational Safety and Health and Clause 1, Article 24 Decree No. 39/2016/ND-CP Government Decree dated May 15, 2016:
Employers must compile a summary of occupational accidents occurring within their units and submit it periodically to the state labor management agency. The report must be prepared according to the mẫu báo cáo tổng hợp tình trạng tai công tác tại cơ sở (Comprehensive Report on Occupational Accidents at the Establishment Level) in Appendix XII issued with Decree 39/2016/NĐ-CP.
An occupational health report is a separate type of report relating to healthcare, periodic health check-ups, and occupational diseases of employees, prepared and submitted by the employer to the health authority according to the management hierarchy.
These two reports are independent in terms of format but fall under the same group of occupational safety and health compliance obligations that businesses need to fulfill concurrently during the first six months of the year.
Which businesses are required to submit Workplace Accident and Occupational Health Reports?
The entities required to report on occupational accidents in areas with labor relations are businesses, units, organizations, and individuals employing workers, regardless of size or type. According to the guidance document from the Ho Chi Minh City Department of Internal Affairs, the scope of application includes city departments, boards, and agencies; management boards of export processing zones, industrial parks, high-tech zones, and high-tech agricultural zones; corporations and companies under the central and city governments; and all businesses and units with headquarters located in Ho Chi Minh City.
Based on Clause 2, Article 36 of the Law on Occupational Safety and Health, Clause 2, Article 24 of Decree 39/2016/ND-CP, and Article 44 Decree No. 129/2025/ND-CP Government Decree dated June 11, 2025:
For work-related accidents occurring in areas without formal employment relationships, i.e., where workers are employed without labor contracts, the unit responsible for compiling and reporting the information is the People's Committee of the ward, commune, or special administrative region of Con Dao.
When do businesses have to submit the Workplace Accident and Occupational Health Report for the first six months of the year?
This is the most important section for businesses to pay attention to, as it directly relates to the risk of administrative penalties if they are late in submitting the data. The data for the first six months of 2026 is calculated from January 1, 2026 to June 30, 2026.
For reports on occupational accidents in areas with labor relations, the Ho Chi Minh City Department of Internal Affairs will receive reports from June 22, 2026 to before July 5, 2026. For reports on occupational accidents and technical incidents causing serious occupational safety and health hazards in areas without labor relations, prepared by the People's Committees of wards, communes, and special zones, the deadline for receiving reports is also before July 5, 2026.
Download the latest Workplace Health Report template for new workplaces.
The current occupational health report of a workplace is prepared according to the form prescribed in Appendix 8 issued with Circular 19/2016/TT-BYT as follows:
Method for submitting Workplace Accident Reports
A document from the Ho Chi Minh City Department of Internal Affairs stipulates two parallel reporting methods for businesses to choose from:
- The first method is to log in to the Software for managing information and creating a database of occupational accidents in Ho Chi Minh City at the following address: https://atld-sldtbxh.tphcm.gov.vn/.
- The second method, applicable to cases not submitted via the software, is to send the report directly or by mail to one of the three receiving locations of the Ho Chi Minh City Department of Internal Affairs.
| Reception location | Address |
| Main ledger | No. 159 Pasteur Street, Xuan Hoa Ward, Ho Chi Minh City. |
| Headquarters 2 | Binh Duong Administrative Center building, Le Loi Street, Binh Duong Ward, Ho Chi Minh City. |
| Headquarters 3 | Ba Ria - Vung Tau Administrative Center Building, No. 1 Pham Van Dong Street, Ba Ria Ward, Ho Chi Minh City. |
Specifically for the People's Committees of wards, communes, and the Con Dao Special Zone, when compiling reports on occupational accidents in areas without employment relationships, the submission method is through the Department of Interior's document and work file management software.
The report must clearly state the registered address of the employer's office according to the two-level administrative unit (commune, ward, or special administrative region under Ho Chi Minh City as per Resolution No. 1685/NQ-UBTVQH15 dated June 16, 2025, of the Standing Committee of the National Assembly), along with the name of the person submitting the report, contact phone number, and email address.
Legal basis governing Occupational Accident and Occupational Health Reports
Compiling legal references helps businesses quickly find information when needed for comparison or explanation to regulatory agencies. The table below lists all legal documents that form the basis for preparing the Occupational Accident and Occupational Health Report.
| Document | Date of issuance | Main content |
| Law on Occupational Safety and Health 2015 | 25/6/2015 | Article 36 stipulates the obligation to report occupational accidents, and Article 81 regulates the statistics and reporting of occupational accidents and diseases. |
| Resolution No. 190/2025/QH15 of the National Assembly | 19/02/2025 | Regulations on handling certain issues related to the organization and restructuring of the State apparatus. |
| Decree No. 39/2016/ND-CP | 15/5/2016 | This regulation details certain provisions of the Law on Occupational Safety and Health; Article 24 and Appendix XII, Appendix XVI specify the reporting format. |
| Decree No. 129/2025/ND-CP | 11/6/2025 | Regulations defining the authority of local governments at two levels in the field of state management issued by the Ministry of Interior; Article 44 stipulates the responsibilities of the People's Committees of wards, communes, and special zones. |
| Circular No. 13/2020/TT-BLDTBXH of the Ministry of Labour, Invalids and Social Affairs | 27/11/2020 | Guidelines for collecting, storing, compiling, providing, publishing, and evaluating information on occupational accidents and technical incidents causing serious occupational safety and health hazards. |
| Resolution No. 1685/NQ-UBTVQH15 of the Standing Committee of the National Assembly | 16/6/2025 | Regarding the reorganization of administrative units in Ho Chi Minh City. |
The Role of Workplace Accident and Occupational Health Reports in Business Management
Reporting on occupational accidents and health issues is not merely an administrative procedure, but also provides input data for state management agencies to assess the level of occupational safety by industry, thereby developing risk prevention policies. For businesses, maintaining complete and timely reporting records is also an important basis for settling occupational accident insurance claims for employees, as well as for labor inspection agencies conducting periodic or unscheduled inspections.
Experts at MAN, with 30 years of experience, note that many businesses focus only on tax and financial reporting, neglecting labor reporting, leading to the risk of administrative penalties even if no workplace accidents occur during the period. According to regulations, even if no workplace accidents occur, businesses must still submit a report stating "no workplace accidents" so that the management agency has a basis for comprehensive statistics across the entire area.
Summary of deadlines and methods for submitting reports.
To facilitate quick reference and comparison for businesses, the table below summarizes the implementing unit, submission method, and application deadline for each type of Workplace Accident Report presented in the previous sections.
| Report Type | Implementing unit | Submission method | Duration |
| Workplace accidents in areas with employment relationships. | Businesses, units, and organizations that employ workers. | Online via website: https://atld-sldtbxh.tphcm.gov.vn/
Or submit it in person, by mail. |
From June 22, 2026 to before July 5, 2026 |
| Workplace accidents in areas without employment relationships. | People's Committee of wards, communes, and the Con Dao Special Zone | The Department of Internal Affairs' software for managing documents and work files. | Before July 5, 2026 |
Note: Businesses should compare their business type with the table above to accurately determine the receiving unit and submission deadline, avoiding confusion between the procedures applicable to areas with and without labor relations.
Common risks when businesses prepare Workplace Accident Reports
Based on years of experience advising businesses, MAN has identified three most common risk groups when preparing Workplace Accident and Occupational Health Reports.
- Firstly, businesses do not clearly distinguish between the six-monthly periodic report and the extraordinary report when a serious workplace accident occurs. According to regulations, workplace accidents resulting in death or serious injury to two or more people must be reported immediately after the incident, without waiting for the periodic reporting period.
- Secondly, many businesses are confused about the reporting address due to the change in the two-tiered administrative model, leading to sending reports to the wrong agency or failing to update their headquarters address according to the new ward or commune.
- Thirdly, businesses do not maintain complete internal records of workplace accidents. When inspectors request verification, they lack the evidence to prove that reports were submitted on time or that the content of the reports was submitted previously.
Solutions from MAN – Master Accountant Network: Establish internal procedures to coordinate between the human resources, occupational safety, and accounting departments, ensuring that workplace accident data is updated in parallel with payroll and social insurance records to avoid discrepancies when cross-checked by relevant authorities.
Penalties for late submission of occupational health reports for the first six months of 2026.
According to Article 14 of Circular 19/2016/TT-BYT of the Ministry of Health:
Employers are responsible for establishing, managing, and updating occupational hygiene records, individual health records of employees, records managing the health status of employees at the workplace, records of occupational diseases (if any), records of first aid and emergency treatment for occupational accidents (if any), and monitoring the health and progression of occupational diseases of employees.
Article 20 of Decree 12/2022/ND-CP stipulates the violations related to occupational safety and health reporting as follows:
Employers who fail to report or report late on occupational safety and health matters as required by regulations will be fined from VND 1,000,000 to VND 3,000,000.
It should be noted that, according to Article 6 of Decree 12/2022/ND-CP, the above-mentioned fine applies to individuals. For organizations, the fine is twice the amount for individuals. Therefore, an employer that fails to submit the labor health report for the first six months of the year on time will be fined between VND 2,000,000 and VND 6,000,000.
Conclude
Reporting on workplace accidents and occupational health is a mandatory, periodic legal requirement, not an optional procedure, applicable to most businesses operating in Vietnam. Understanding the applicable entities, submission deadlines, and submission methods helps businesses avoid the risk of administrative penalties and be more proactive in managing internal workplace safety.
MAN – Master Accountant Network partners with businesses in reviewing and organizing reporting obligations related to labor, tax, and finance in accordance with current legal regulations. With a team possessing in-depth knowledge of tax risk management practices in Vietnam, MAN provides comprehensive services. full accounting service, tax accounting services and financial reporting servicesThis helps businesses minimize compliance risks and optimize costs sustainably.
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Responsible for production and professional content review by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant NetworkHe is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.
