What are administrative fines imposed on Vietnamese guest workers for evading paying compulsory social insurance?

What are administrative fines imposed on Vietnamese guest workers for evading paying compulsory social insurance? - Question from Ms. Khue (Da Nang)

What are administrative fines imposed on Vietnamese guest workers for evading paying compulsory social insurance?

Pursuant to Clause 7.a Article 39 of the Decree 12/2022/NĐ-CP stipulating violations against regulations on payment of compulsory social insurance and unemployment insurance premiums as follows:

Violations against regulations on payment of compulsory social insurance and unemployment insurance premiums

...

7. A fine ranging from VND 50.000.000 to VND 75.000.000 shall be imposed upon an employer for commission of one of the following violations:

a) Evading paying compulsory social insurance and unemployment insurance premiums, if not liable to criminal prosecution;

b) Altering or falsifying any documents included in the application for lower-than-normal rate of contributions to the occupational accident and occupational disease insurance fund, if not liable to criminal prosecution.

...

10. Remedial measures

a) The employer that commits any of the violations in Clauses 5, 6, 7 of this Article is compelled to pay total amount of compulsory social insurance and unemployment insurance premiums payable to social insurance authorities;

b) The employer that commits any of the violations in Clauses 5, 6, 7 of this Article for a duration of at least 30 days is compelled to pay an amount of interest charged on insurance premiums accrued due to late payment, non-payment, evasion of payment or appropriation of payments, which is calculated by using the interest rate that is 02 times higher than the average interest rate of investment made by the social insurance fund in the previous year. If not doing so, at the request of competent persons, banks, other credit institutions or state treasuries shall withdraw money from the violating employer’s deposit accounts to transfer deferred amounts or outstanding amounts of insurance premiums plus the interest on such amounts, which is calculated at the highest rate of the demand deposit interest rates publicly quoted by state-owned commercial banks on the date of penalty imposition, to the account of the relevant social insurance authority.

Pursuant to Clause 1 Article 6 of the Decree 12/2022/NĐ-CP stipulating fines, power to impose penalties, and rules for imposing penalties for repeated violations as follows:

Fines, power to impose penalties, and rules for imposing penalties for repeated violations

1. The fines for administrative violations prescribed in Chapter II, Chapter III and Chapter IV of this Decree shall be imposed upon violating individuals, except the fines in Clauses 1, 2, 3, 5 Article 7, Clauses 3, 4, 6 Article 13, Clause 2 Article 25, Clause 1 Article 26, Clauses 1, 5, 6, 7 Article 27, Clause 8 Article 39, Clause 5 Article 41, Clauses 1 through 12 Article 42, Clauses 1 through 8 Article 43, Clauses 1 through 6 Article 45, Clause 3 Article 46 of this Decree. The fine imposed upon an organization is twice as much as that imposed upon an individual for committing the same administrative violation.

...

As regulations above, Vietnamese guest workers evading paying compulsory social insurance shall be fined from VND 50.000.000 to VND 75.000.000.

In case the violator is an organization, the fine shall be doubled.

The violator shall also be compelled to pay total amount of compulsory social insurance to social insurance authorities and pay an amount of interest that is 02 times higher than the average interest rate of investment made by the social insurance fund in the previous year.

What are criminal responsibilities for evading paying compulsory social insurance in Vietnam?

Pursuant to Article 216 of the Criminal Code in 2015 (supplemented by Clause 51 Article 1 of the Law on amendments to the Criminal Code in 2017) stipulating evading payment of social insurance, health insurance, unemployment insurance for workers as follows:

- A person who is responsible for paying social insurance, health insurance and unemployment insurance for his/her workers but fails to pay or pays insufficiently for 06 months or more in any of the following circumstances despite the fact that he/she has incurred an administrative penalty for the same offence shall be liable for criminal responsibilities.

- The amount of insurance contribution evaded is from VND 50,000,000 to under VND 300,000,000;

- The offenders evades paying pay insurance for 10 - 49 workers.

(1) In case the violator is an individual

- He/she shall liable to a fine of from VND 50,000,000 to VND 200,000,000 or face a penalty of up to 01 year's community sentence or 03 - 12 months' imprisonment if:

+ The amount of insurance contribution evaded is from VND 50,000,000 to under VND 300,000,000;

+ The offenders evades paying pay insurance for 10 - 49 workers.

- He/she shall liable to a fine of from VND 200,000,000 to VND 500,000,000 or a penalty of 06 - 36 months' imprisonment if:

+ The offence has been committed more than once;

+ The amount of insurance contribution evaded is from VND 300,000,000 to under VND 1,000,000,000;

+ The offenders fails to pay insurance for 50 - 199 workers;

+ The offenders collects or deducts insurance contribution from the workers but fails to pay insurance.

- He/she shall liable to a fine of from VND 500,000,000 to VND 1,000,000,000 or a penalty of 02 - 07 years' imprisonment if:

+ The amount of insurance contribution evaded is ≥ VND 1,000,000,000;

+ The offender fails to pay insurance for ≥ 200 workers;

+ The offenders collects or deducts insurance contribution from the workers but fails to pay insurance.

- The offender might also be liable to a fine of from VND 20,000,000 to VND 100,000,000, be prohibited from holding certain positions or doing certain works for 01 - 05 years.

(2) In case the violator is a corporate legal entity

- A corporate legal entity shall be liable to a fine of from VND 200,000,000 to VND 500,000,000 if:

+ The amount of insurance contribution evaded is from VND 50,000,000 to under VND 300,000,000;

+ The offenders evades paying pay insurance for 10 - 49 workers.

- A corporate legal entity shall be liable to a fine of from VND 500,000,000 to VND 1,000,000,000 if:

+ The offence has been committed more than once;

+ The amount of insurance contribution evaded is from VND 300,000,000 to under VND 1,000,000,000;

+ The offenders fails to pay insurance for 50 - 199 workers;

+ The offenders collects or deducts insurance contribution from the workers but fails to pay insurance.

- A corporate legal entity shall be liable to a fine of from VND 1,000,000,000 to VND 3,000,000,000 if:

+ The amount of insurance contribution evaded is ≥ VND 1,000,000,000;

+ The offender fails to pay insurance for ≥ 200 workers;

+ The offenders collects or deducts insurance contribution from the workers but fails to pay insurance.

What are regulations on prescriptive period for first complaints of Vietnamese guest workers for evading paying compulsory social insurance?

Pursuant to Clause 1 Article 7 of the Decree 24/2018/NĐ-CP stipulating prescriptive period for complaints as follows:

Prescriptive period for complaints

1. The prescriptive period for filing the first complaint is 180 days after the person filing the complaint receives or perceives the decision or acts of an employer, of an organization or individual engaging in vocational education, of an enterprise or organization providing Vietnamese guest worker programs, of an employment service provider or an organization involved in creating employment for workers, or of an organization in charge of holding examination and issuing national-level vocational certificates that he/she deems unlawful.

2. If a person fails to exercise his/her right to complain by the prescriptive period as regulated in Clause 1 of this Article due to illness, disasters, enemy-inflicted destruction, travel for business trips or study or other objective obstacles, the length of time of such objective obstacles shall not be counted into the prescriptive period for complaint.

As regulations above, the prescriptive period for Vietnamese guest workers to file the first complaint is 180 days.

Best regards!

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