More solutions to limit late payment and evasion of social insurance payment

To contribute to solving this problem, the Ministry of Home Affairs is drafting a decree detailing a number of articles of the Law on Social Insurance (SI) on late payment and evasion of mandatory SI and unemployment insurance; complaints and denunciations about SI and administrative sanctions in the field of SI. This is new content, clearly explaining the regulations that SI has not yet clearly defined the concept of late payment and evasion of payment before.

The draft clearly states the responsibility of the Social Insurance Agency in detecting and urging enterprises to fulfill their obligations to pay social insurance and unemployment insurance. Specifically: for cases of late payment or evasion of payment according to regulations, the director of the Social Insurance Agency will directly determine and send a document requesting the employer to pay in full within the first 10 days of the month. For other cases of detected violations, the Social Insurance Agency must send a document requesting the enterprise to pay in full within 3 working days from the time of detection or receipt of information from the competent authority.

Social Insurance officers of Ea Kar district learn about compliance with regulations on social insurance payment at a local enterprise.

Before the 15th of the first month of each quarter, the provincial Social Insurance will report the list of violating enterprises to the Vietnam Social Insurance, the Department of Home Affairs and the Provincial Inspectorate. Before July 15 and January 15 of each year, the Vietnam Social Insurance will compile information on violations up to June 30 and December 31, and report to the central agencies. The Social Insurance may report ad hoc at the request of competent authorities.

In addition to stipulating cases that are not considered as evasion of payment when employers register for compulsory social insurance and unemployment insurance on time; do not pay or do not pay the full amount registered due to unforeseeable and unsolvable objective incidents despite applying all necessary measures and capabilities, the Draft also clearly states cases considered as evasion of compulsory social insurance and unemployment insurance, including: not registering the salary for compulsory social insurance and unemployment insurance for the salary left outside the accounting books. Employers use fake documents, papers, and information to temporarily suspend compulsory social insurance payments.

The amount of late payment is determined according to the employer's responsibility level in the Social Insurance Law and based on the time of late payment compared to the payment deadline. The number of days of late payment is calculated from the day after the prescribed deadline. The Director of Social Insurance is responsible for determining the act of late/evasion of payment, calculating the amount the enterprise must pay in addition (including the penalty of 0.03% per day), notifying the enterprise to compare and proceed with the collection.

Provincial Social Insurance officers disseminate social insurance policies and laws to workers at Hoa Phu Industrial Park (Buon Ma Thuot City).

Employers paying money into the Social Insurance and Unemployment Insurance Funds are collected in the following order: late/evasive payment penalty is 0.03%/day; the late/evasive payment amount is paid into the Social Insurance Funds, divided equally according to the rate, other amounts according to regulations.

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: forcing employers to pay the full amount of late payment or evasion; paying 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 and Unemployment Insurance Fund; imposing administrative sanctions or prosecuting criminal liability according to the provisions of law; not considering or awarding emulation titles or forms of commendation.

In Dak Lak, the rate of social insurance debt in the province has been quite high in recent times. Faced with this situation, the provincial Social Insurance has implemented many synchronous solutions such as: urging debt collection, specialized inspection, coordinating inter-sectoral inspection and examination at units and enterprises with large and long-standing social insurance debt. Although the inspection and examination have been effective in recovering the debt rate, there are still many units that are slow to pay, so the problem of outstanding debt and evasion of social insurance payment has not been completely resolved, the main reason is that the sanctions are not strong enough to deter. Therefore, it is hoped that the detailed regulations of a number of articles of the Social Insurance Law on late payment, evasion of compulsory social insurance, unemployment insurance; complaints and denunciations about social insurance and administrative sanctions in the field of social insurance will soon be implemented, contributing to enhancing the responsibility of competent agencies and employers in strictly complying with regulations and laws on social insurance; ensure legitimate and legal rights for workers.

Source: https://baodaklak.vn/xa-hoi/202504/them-giai-phap-han-che-cham-dong-tron-dong-bao-hiem-xa-hoi-7be1b94/