How to determine the crime of evading social insurance contributions according to the guidance of the Ministry of Public Security
The act of late payment of social insurance will turn into the act of evading social insurance contributions when they have not paid or have not paid in full after 60 days from the expiration date of contribution according to regulations.
On February 3, Ho Chi Minh City Social Insurance (BHXH) had information on the implementation of Official Dispatch No. 5659/BCA-CSKT dated December 15, 2025 of the Ministry of Public Security on guiding recommendations for prosecuting violations under Articles 214, 215, 216 of the Penal Code in the field of social insurance, health insurance (BHYT), unemployment insurance (BHTN).
According to Ho Chi Minh City Social Insurance, based on the guidance in Official Dispatch 5659/BCA-CSKT, the prosecution proposal dossier includes: Prosecution proposal document of the Social Insurance agency; accompanying documents, materials, and evidence that are original or legal copies (copies, certified copies according to regulations), or electronic documents and data that have been converted to ensure legality according to regulations.
Dossiers are prepared for acts showing signs of Social Insurance, Unemployment Insurance Fraud, Health Insurance Fraud, Evasion of Social Insurance, Health Insurance, Unemployment Insurance for employees according to Articles 214, 215, Article 216 of the 2015 Penal Code amended and supplemented in 2017.
In particular, for the acts specified in Article 3, Article 6 of Decree 274/2025/ND-CP, the act of late payment of social insurance will turn into evasion when the employer has not paid or paid in full after 60 days from the expiration date of the payment according to regulations or after the social insurance agency has issued a document urging but still does not perform the responsibility of the employer.
If the social insurance agency sends a document urging within 45 days from the latest payment deadline but the business still does not pay (after 60 days), then the act is transferred to evasion of payment (from the 61st day).
If the urging document is sent after 45 days from the latest payment deadline, the act considered evasion of payment is calculated from the 15th day from the date the social insurance agency issues the urging document.
For subjects participating in social insurance, health insurance, and unemployment insurance, if after 60 days from the date of expiration of the social insurance registration period as prescribed in Clause 1, Article 28 of the 2024 Social Insurance Law, the unit still has not registered, then the act of late payment is determined to be evasion of payment according to the provisions of law.
Regarding the salary level used as the basis for paying social insurance, health insurance, and unemployment insurance, when functional agencies detect that the enterprise declares lower than reality, this act is determined to be evasion of payment.
The time for evading payment is determined from the immediately following month of the salary arising period for units paying monthly; or after the next payment cycle for units paying according to the 3-month or 6-month payment method.
The implementation of the Ministry of Public Security's guidance shows the determination of Ho Chi Minh City Social Insurance in preventing, detecting and strictly handling violations of the law on social insurance, health insurance, and unemployment insurance, contributing to protecting the rights of workers.
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