Cases considered as evasion of compulsory social insurance payment

The Ministry of Home Affairs is drafting a Decree detailing a number of articles of the Law on Social Insurance (SI) on late payment, evasion of compulsory social insurance payment, unemployment insurance (UI); complaints and denunciations aboutSI and administrative sanctions for violations in the field ofSI.

According to the draft, some specific cases are considered evasion of compulsory social insurance and unemployment insurance, including:

Not registering to pay insurance for the actual salary but not recorded in the accounting books.

Using fake documents or untrue information to temporarily suspend insurance payments.

The draft also clearly states cases that are not considered evasion of payment, including:

The company registered late due to the force majeure objective incident, and has made efforts to overcome it but could not be avoided.

The enterprise did not pay or paid less due to similar objective incidents and applied all measures within its capabilities.

Also according to the draft, every month, the Director of the Social Insurance Agency directly manages the subjects participating in compulsory social insurance and unemployment insurance to determine the subjects of late payment and evasion; send a document requesting the employer to fulfill its responsibility to pay compulsory social insurance and unemployment insurance within the first 10 days of the month.

In case of detection of violations other than late payment or evasion, the director of the social insurance agency shall send a document requesting the employer to fulfill its responsibility to pay compulsory social insurance and unemployment insurance within 3 working days from the date of detection of the violation or receipt of written information of the violation from the competent authority.

Before the 15th of the first month of the quarter, the provincial Social Insurance agency shall send information about employers who are late in paying or evasion of payment as of the end of the quarter, the results of handling, and propose handling in order, in accordance with the authority as follows: Vietnam Social Insurance, Department of Home Affairs, Provincial Inspectorate.

Before July 15 and January 15 every year, Vietnam Social Insurance sends information about employers who are late in paying or evasion of payment up to June 30 and December 31 respectively each year, the results of handling and proposing handling in order, in accordance with the authority as follows: state management agency of social insurance and unemployment insurance at the central level, Ministry of Home Affairs.

The Social Insurance Agency reports to the competent authority about employers who are late in paying or evade unpaid contributions when required.

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