Focus on compliance with legal regulations in management and implementation
The document clearly stated that in recent times, compliance with legal regulations in the management and implementation of tasks of the Vietnam Social Security Industry has always been of interest and importance. Every year, based on legal regulations, Vietnam Social Security has issued many documents directing, disseminating and guiding the Social Security of provinces and centrally-run cities, especially documents related to the management of collection, personal income tax and administrative sanctions. At the same time, the responsibility of the head is attached to the rate of late payment of social insurance, unemployment insurance, health insurance; the implementation of measures after inspection and examination according to legal regulations such as administrative sanctions, enforcement of decisions on administrative sanctions, etc.
Along with that, Vietnam Social Security has sent documents to Ministries, Branches, People's Committees of provinces and centrally run cities, Standing Committees of Provincial Party Committees, and Party Committees of provinces and centrally run cities to request coordination and strengthening of direction in implementing social insurance, unemployment insurance, and health insurance policies, and preventing fraud and profiteering of social insurance and health insurance funds.
General Director of Vietnam Social Security Nguyen The Manh chaired a meeting on debt collection, evasion, late payment of social insurance, health insurance, unemployment insurance and administrative sanctions in the field of social insurance, health insurance, unemployment insurance.
Synchronize solutions
However, through monitoring, there are still some cases and some localities that have not paid attention to and seriously implemented this work. In order to continue to improve the effectiveness of collection management, specialized inspection and administrative sanctioning, Vietnam Social Security requires Social Security of provinces and centrally run cities to continue to properly perform the responsibilities prescribed in Clause 3, Article 23 of the Law on Social Insurance "3. Organize the collection and payment of social insurance, unemployment insurance and health insurance in accordance with the provisions of law", in which, ensuring the correct collection and full collection of contributions according to regulations.
Accordingly, the collection organization must properly and fully implement the professional measures prescribed in Decision No. 595/QD-BHXH dated April 14, 2017 of the General Director of Vietnam Social Security on promulgating the process of collecting social insurance, unemployment insurance, health insurance, occupational accident and disease insurance, managing social insurance books, health insurance cards (including amended and supplemented documents) and annual professional instructions and guidance documents of the Industry. Synchronously implement solutions to increase collection, reduce late payment, TTCN, and handle violations against units that violate the law on paying social insurance, unemployment insurance, and health insurance.
Closely coordinate with sectors and levels to urge, inspect and publicize units and individuals who are late in paying social insurance, unemployment insurance and health insurance. Strictly prohibit the situation of intentionally or not fully promoting the sense of responsibility to let businesses delay payment or avoid payment for a long time.
Ensure rights for workers
Organize the implementation of TTCN according to regulations and strictly comply with the procedures and regulations of the Law on Inspection and guiding documents during the implementation process. Prioritize TTCN to pay social insurance, unemployment insurance, and health insurance for units with a large number of employees, large amounts of late payment or high risk of late payment affecting the rights of employees.
When detecting administrative violations regarding subjects, methods, and levels of social insurance, unemployment insurance, and health insurance contributions, they must be handled or recommended for serious and timely handling; the process of handling administrative violations must ensure compliance with the principles, order, procedures, content, forms, etc. prescribed in the Law on Handling Administrative Violations (amended and supplemented in 2020), Decree No. 118/2021/ND-CP dated December 23, 2021 of the Government detailing a number of articles and measures to implement the Law on Handling Administrative Violations.
Determining the subjects subject to sanctions associated with each violation of social insurance, unemployment insurance, health insurance contributions and the sanctioning authority for each position of the Vietnam Social Insurance Sector is stipulated in Articles 39, 47, and 52 of Decree No. 12/2022/ND-CP dated January 17, 2022 of the Government regulating sanctions for administrative violations in the fields of labor, social insurance, and Vietnamese workers working abroad under contracts; Article 80, Article 111, Article 113 of Decree No. 117/2020/ND-CP dated September 28, 2020 of the Government regulating sanctions for administrative violations in the health sector and Clause 35, Article 2 of Decree No. 124/2021/ND-CP dated November 28, 2021 of the Government amending and supplementing a number of articles of Decree 115/2018/ND-CP dated September 4, 2018 of the Government regulating sanctions for administrative violations in food safety and Decree No. 117/2020/ND-CP dated September 29, 2020 of the Government regulating sanctions for administrative violations in the health sector.
Regarding the handling of administrative violations in social insurance and unemployment insurance, in the case that before the time of making the administrative violation record, the employer has voluntarily remedied the entire amount of the violation, Vietnam Social Security has sent a document requesting the Ministry of Labor, War Invalids and Social Affairs to provide guidance on implementation. While waiting for the response, the provincial Social Security shall implement the minimum penalty level prescribed in Clause 1, Article 23 of the Law on Handling Administrative Violations (amended and supplemented in 2020), the maximum level prescribed in Point d, Clause 1, Clause 2, Article 24 of the Law on Handling Administrative Violations (amended and supplemented in 2020) and Clause 1, Article 6, Clause 5, Article 39 of Decree No. 12/2022/ND-CP.
For organizations and individuals who do not comply with the decision on administrative sanctions, promptly issue a decision or advise the competent authority to issue a decision and organize enforcement according to the authority prescribed in Articles 86, 87, and 88 of the Law on Handling of Administrative Violations, amended in 2020. The principles, order, and procedures for applying measures to enforce the decision on administrative sanctions shall comply with the provisions of Decree No. 166/2013/ND-CP dated November 12, 2013 of the Government regulating the enforcement of decisions on administrative sanctions.
In case of detecting a case with signs of crime of evasion of payment of social insurance, health insurance, unemployment insurance as prescribed in Article 216 of the Penal Code, promptly prepare a dossier to request the competent authority to investigate and prosecute according to regulations. The process and procedures are implemented according to the provisions of the Criminal Procedure Code and Official Dispatch No. 239/BHXH-PC dated January 21, 2020 of Vietnam Social Security on instructions for receiving, processing information, preparing and sending dossiers to propose prosecution.
Directors of Social Insurance of provinces and cities have the responsibility to thoroughly grasp and direct each cadre and civil servant to seriously implement the above contents; promptly rectify and handle violating collectives and individuals and link compliance with procedures and regulations of the law in the management of collection, personal income tax, and handling of administrative violations with the annual emulation and reward work.
During the implementation process, if there are any problems, please report to Vietnam Social Security (through the Inspection and Examination Department) for guidance and reporting to the Industry Leaders.
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