Handling Cases of Delayed Reporting of Employee Increases by Enterprises

Based on the provisions of Point a Clause 1 Article 99 of the Social Insurance Law 2014:

Within 30 days from the date of signing the labor contract, working contract, or recruitment, the employer must notify in writing and proceed with registration adjustments with the social insurance agency.

Regarding forms of handling, current law does not specifically stipulate how the act of late reporting of increased labor should be dealt with.

However, according to current regulations, every month, the enterprise is obligated to pay social insurance (SI), health insurance (HI), unemployment insurance (UI) on the monthly salary fund of employees participating in SI, HI, UI; simultaneously, deduct from the salary, wages of each employee according to the prescribed rate to pay the aforementioned amounts to the social insurance agency.

Therefore, in the case of the enterprise's late reporting of increased labor leading to late payment or insufficient payment of insurance for employees in the company, it is a violation of regulations on SI, UI contributions.

According to the provisions of Clause 1 Article 5 and Clause 4 Article 38 of Decree 28/2020/ND-CP, your company shall be fined from 24% to 30% of the total amount of compulsory SI, UI contributions at the time of making the administrative violation record, but not exceeding VND 150,000,000 for the act of:

"Paying SI, UI for an insufficient number of employees required to participate in compulsory SI, UI without evading payments."

Additionally, your company will also be subject to remedial measures to compel the payment of interest at twice the average annual investment interest rate of the social insurance fund of the preceding year, calculated on the amount and period of late payment, non-payment, or evasion of payment as prescribed in Clause 7 Article 38 of Decree 28/2020/ND-CP.

Sincerely!