List of violations related to social insurance and the corresponding fines in Vietnam

No.

Type of violation

Act

Fine

1

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

Employee that agrees with an employer on not participating in compulsory social insurance and unemployment insurance plans, participates in an incorrect insurance plan, or make underpayment of insurance contributions according to the prescribed rates

Fines ranging from VND 500,000 to VND 1,000,000

Employer annually, failing to publicly post up information on their employees' payment of social insurance contributions provided by social insurance authorities under clause 7 of Article 23 in the Law on Social Insurance

Fines ranging from VND 500,000 to VND 1,000,000

Employer failing to carry out regulatory procedures to confirm payment of unemployment insurance contributions to their employees so that they can complete their application for entitlement to unemployment insurance benefits in accordance with existing regulations

Employer failing to provide or insufficiently providing information on employees' payment of compulsory social insurance and unemployment insurance contributions upon the request of their employees or trade unions

Employer that fails to provide accurate, complete, and timely information and documents related to the payment of compulsory social insurance and unemployment insurance contributions, or the entitlement to compulsory social insurance and unemployment insurance benefits at the request of competent state agencies and social insurance authorities.

Fines ranging from VND 5,000,000 to VND 10,000,000

Employer making overdue payment of compulsory social insurance and unemployment insurance contributions

Fine at the rates of between 12% and 15% of total sum of compulsory social insurance and unemployment insurance contributions at the date of issuance of administrative penalty notice, but not exceeding VND 75,000,000

Employer making underpayment of social insurance and unemployment insurance contributions according to the prescribed rates not to the extent that they are accused of evasion of payment of insurance contributions

Employer making underpayment of social insurance and unemployment insurance contributions according to their total number of employees eligible for participation in compulsory social insurance and unemployment insurance plans not to the extent that they are accused of evasion of payment of insurance contributions

Employer falling to pay compulsory social insurance and unemployment insurance contributions for all of their employees eligible for participation in compulsory social insurance and unemployment insurance plans not to the extent of being liable to criminal prosecution

Fine at the rates of between 18% and 20% of total sum of compulsory social insurance and unemployment insurance contributions at the time of issuance of administrative penalty notice, but not exceeding VND 75,000,000

Employer accused of evasion of payment of compulsory social insurance and unemployment insurance contributions not to the extent of being liable to criminal prosecution

Fines ranging from VND 50,000,000 to VND 75,000,000

2

Violations against regulations on preparation of application and documentation requirements for entitlement to compulsory social insurance and unemployment insurance benefits

Employee making untruthful declarations, or changing, erasing or falsifying information related to entitlement to social insurance and unemployment insurance benefits not to the extent of being liable to criminal prosecution

Fines ranging from VND 1,000,000 to VND 2,000,000

Employee failing to notify the Employment Service Center as prescribed when their employees have accepted jobs within 15 working days from the date of submission of application for unemployment insurance benefits

As beneficiaries of unemployment insurance benefits, employee failing to send required notifications to the Employment Service Center in one of the following cases: they have got a job; they are performing military or public security service; they receive monthly retirement pensions; they are studying for a term of at least 12 months.

Employer counterfeiting or falsifying information included in social insurance or unemployment insurance for the purposes of profiteering on social insurance or unemployment insurance benefits not to the extent of being liable to criminal prosecution

Fines ranging from VND 5,000,000 to VND 10,000,000 per each application for entitlement to social insurance and/or unemployment insurance benefits

3

Violations against other social insurance and unemployment insurance regulations

Employer that fails to pay occupational accident or disease insurance coverage within the duration of 10 days of receipt thereof from social security authorities

Fines ranging from VND 10,000,000 to VND 20,000,000 per each employee, but not exceeding VND 75,000,000

Employer appropriating compulsory social insurance benefits from their employee

Fine at the rates of between 18% and 20% of total sum thereof at the time of issuance of administrative penalty notice, but not exceeding VND 75,000,000

Employer failing to inform the Employment Service Center at the place where their office is located of any change in labor or employment matters at their company as provided in law

Fines ranging from VND 2,000,000 to VND 4,000,000

Employer failing to prepare and submit application for participation in compulsory social insurance and unemployment insurance plans for their employees within 30 days from the date of conclusion of labor or employment contracts or recruitment

Fines ranging from VND 2,000,000 to VND 4,000,000 per each employee, but not exceeding VND 75,000,000

Employer failing to prepare and submit application documents or written requests by the deadlines prescribed in clause 2 of Article 102, clause 1 of Article 103, clause 1 of Article 110 and clause 2 of Article 112 in the Law on Social Insurance

Employer failing to recommend their employees covered by Article 47 in the Law on Occupational Safety and Hygiene and Article 55 in the Law on Social Insurance to take medical examinations for assessment of level of incapacity to work at the Medical Examination Council

Employer failing to return social insurance books to their employees according to the provisions of clause 5 of Article 21 in the Law on Social Insurance

If vocational training establishments provide vocational training courses lasting for the period less than registered by unemployment insurance-protected employees, they shall be fined at the aforesaid rate per each affected employee, but not exceeding VND 150,000,000

Fines ranging from VND 2,000,000 to VND 4,000,000

If vocational training establishments collude with other related entities or persons to earn illegal gains from the vocational support sum that each affected employee is granted not to the extent of being liable to criminal prosecution, they shall be subject to the aforesaid fine

Ưmployer receiving financial support to offset costs of vocational training, education or vocational skill improvement training courses, aimed at ensuring their employees are continuously fit for their work, fails to adhere to training plans approved by competent authorities when performing such training activities

Fines ranging from VND 10,000,000 to VND 20,000,000