Summary of fines for violations against health insurance, social insurance, unemployment insurance in Vietnam

Employers who fail to follow with regulations on paying insurance for employees will be administratively fined. Below is a summary of the fines for violations of insurance payment for employers in Vietnam

1. Prohibited acts related to health insurance, social insurance, unemployment insurance in Vietnam

Prohibited acts pursuant to Article 11 of Vietnamese Law on Health Insurance 2008 as follows:

- Failing to pay or fully pay health insurance premiums under this Law.

- Committing fraud related to or forging health insurance files or cards.

- Using collected health insurance premiums or the health insurance fund for improper purposes.

- Obstructing, troubling or causing harms to the insured and parties involved in health insurance in the exercise of their lawful rights and enjoyment of their benefits.

- Deliberately making false reports or providing false information and data on health insurance.

- Abusing one’s position, power or professional operations to act in contravention of the health insurance law.

Prohibited acts pursuant to Article 17 of Vietnamese Law on Social Insurance 2014 as follows:

- Shirking the payment of compulsory social insurance or unemployment insurance premiums.

- Delaying the payment of social insurance or unemployment insurance premiums.

- Appropriating social insurance or unemployment insurance premiums or allowances.

- Falsifying or forging dossiers in the implementation of social insurance or unemployment insurance.

- Illegally using the social insurance fund or unemployment insurance fund.

- Causing obstacles or troubles to, or harming the lawful and legitimate rights and interests of, employees or employers.

- Illegally accessing or exploiting the database on social insurance or unemployment insurance.

- Making untruthful reports or providing inaccurate information or data on social insurance or unemployment insurance.

2. Fines for violations against health insurance, social insurance, unemployment insurance in Vietnam

 

Violations Fines Remedial measures
Employers failing to pay or insufficiently paying employees, who are not covered by compulsory social insurance, health insurance or unemployment insurance as prescribed by law, in addition to and at the same time with salary payment, amounts of money equal to total sums of compulsory social insurance, compulsory health insurance, and unemployment insurance premiums payable by the employer

- A fine ranging from VND 3.000.000 to VND 5.000.000 shall be imposed if the violation involves 01 - 10 employees;

- A fine ranging from VND 5.000.000 to VND 8.000.000 shall be imposed if the violation involves 11 - 50 employees;

- A fine ranging from VND 8.000.000 to VND 12.000.000 shall be imposed if the violation involves 51 - 100 employees;

d) A fine ranging from VND 12.000.000 to VND 15.000.000 shall be imposed if the violation involves 101 - 300 employees;

- A fine ranging from VND 15.000.000 to VND 20.000.000 shall be imposed if the violation involves 301 employees or more.

(Clause 4 Article 17 of Decree 12/2022/NĐ-CP)

The employer that commits the violation specified in Clause 4 of this Article is compelled to pay full amounts of money equal to total sums of compulsory social insurance, compulsory health insurance, and unemployment insurance premiums payable plus interests on such amounts, which are 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 employees.

(Point b Clause 5 Article 17 of Decree 12/2022/NĐ-CP)

Employer failing to complete procedures for verification of payment of unemployment insurance premiums for employees so that they can complete their applications for unemployment insurance benefits as prescribed.

A fine ranging from VND 1.000.000 to VND 3.000.000 per employee, but not exceeding VND 75.000.000 

(Clause 3 Article 39 of Decree 12/2022/NĐ-CP)

 

- Making late payment of compulsory social insurance and unemployment insurance premiums;

- Paying social insurance and unemployment insurance premiums under the prescribed rates but not to the extent that they are accused of evasion of payment of insurance premiums;

- Failing to pay social insurance and unemployment insurance premiums for total number of employees eligible for participation in compulsory social insurance and unemployment insurance but not to the extent that they are accused of evasion of payment of insurance premiums;

- Appropriating social insurance and unemployment insurance premiums paid by employees.

 A fine equal to 12% to under 15% of total amount of compulsory social insurance and unemployment insurance premiums payable at the date of issuance of violation record, but not exceeding VND 75.000.000

(Clause 5 Article 39 of Decree 12/2022/NĐ-CP)

- The employer is compelled to pay total amount of compulsory social insurance and unemployment insurance premiums payable to social insurance authorities;

- The employer  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.

(Clause 10 Article 39 of Decree 12/2022/NĐ-CP)

 

Employer failing to pay compulsory social insurance and unemployment insurance premiums for total number of employees eligible for participation in compulsory social insurance and unemployment insurance, if not liable to criminal prosecution

 A fine equal to 18% to 20% of total amount of compulsory social insurance and unemployment insurance premiums payable at the date of issuance of violation record, but not exceeding VND 75.000.000

(Clause 6 Article 39 of Decree 12/2022/NĐ-CP

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

- 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.

A fine ranging from VND 50.000.000 to VND 75.000.000

(Clause 7 Article 39 of Decree 12/2022/NĐ-CP

 

Ngoc Nhi

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