Ministry of Home Affairs seeks public opinion on delay and evasion of mandatory social insurance payment

The draft clearly states the urging of implementation of the responsibility to pay compulsory social insurance and unemployment insurance in Article 35 of the Law on Social Insurance.

In particular, regarding late payment according to Clause 1, Article 38 of the Law on Social Insurance and evasion of payment according to Points d and e, Clause 1, Article 39 of the Law on Social Insurance: Every month, the Director of the Social Insurance agency directly managing the subjects participating in compulsory social insurance and unemployment insurance shall identify subjects who are late in payment or evading payment; send a document requesting the employer to fulfill the responsibility of paying compulsory social insurance and unemployment insurance within the first 10 days of the month.

Cases of late payment and evasion of payment not included in the provisions of Clause 1 of this Article: The Director of the Social Insurance Agency shall send a document requesting the employer to fulfill the responsibility of paying compulsory social insurance and unemployment insurance within 3 working days from the date of detecting the violation or receiving written information about the violation from the competent authority; the content of the urging document shall have the main contents stated in Clause 1, Article 8 of this Decree and state the basis for detecting and receiving information about the act of late payment and evasion of payment of compulsory social insurance and unemployment insurance.

Regarding information on employers who are late in paying or evading compulsory social insurance, before the 15th of the first month of the quarter, the provincial social insurance agency shall send information on employers who are late in paying or evading payment up to the end of the quarter, the results of handling and proposed handling in the following order, in accordance with their authority: Vietnam Social Insurance, Department of Home Affairs, Provincial Inspectorate. Before July 15 and January 15 each year, Vietnam Social Insurance shall send information on employers who are late in paying or evading payment up to June 30 and December 31 each year, respectively, in accordance with their authority: the state management agency for social insurance and unemployment insurance at the central level, the Ministry of Home Affairs. The social insurance agency shall report on employers who are late in paying or evading payment to the competent authority upon request.

Cases considered as evasion of compulsory social insurance and unemployment insurance as prescribed in Point g, Article 39 of the Law on Social Insurance are stipulated as follows: Failure to register salary for compulsory social insurance and unemployment insurance for salary amounts not included in the accounting books. Employers using false documents, papers, and information to temporarily suspend compulsory social insurance payments.

The draft also specifically stipulates the amount and number of days of late payment of compulsory social insurance and unemployment insurance in Clause 1, Article 40 of the Law on Social Insurance; the amount and number of days of evading payment in Clause 1, Article 41 of the Law on Social Insurance; determines the act of late payment and evading payment; organizes the collection of late payment and evading payment amounts and organizes the collection of an amount equal to 0.03%/day calculated on the amount of late payment and evading payment.

Upon detecting acts of late payment or evasion of compulsory social insurance and unemployment insurance, competent agencies, organizations and individuals shall simultaneously apply the following handling measures: Force the employer to pay the full amount of late payment or evasion; pay an amount equal to 0.03%/day calculated on the amount of late payment or evasion of social insurance and unemployment insurance and the number of days of late payment or evasion to the social insurance fund or unemployment insurance fund; impose administrative sanctions or prosecute criminal liability according to the provisions of law; do not consider awarding emulation titles or forms of commendation.

Time for public consultation from April 18 to June 18, 2025.

Source: https://hanoimoi.vn/bo-noi-vu-lay-y-kien-nhan-dan-ve-cham-tron-dong-bao-hiem-xa-hoi-bat-buoc-699991.html