Penalties for evading payment of social insurance, health insurance, unemployment insurance for workers in Vietnam

Penalties for evading payment of social insurance, health insurance, unemployment insurance for workers in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

Penalties for evading payment of social insurance, health insurance, unemployment insurance for workers in Vietnam

Penalties for evading payment of social insurance, health insurance, unemployment insurance for workers are specified in Article 216 of the Penal Code 2015 as follows:

* Frame 1:

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 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:

- 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.

* Frame 2:

his offence committed in any of the following circumstances carries a fine of from VND 200,000,000 to VND 500,000,000 or a penalty of 06 - 36 months' imprisonment:

- 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 as prescribed in Point a or Point b Clause 1 of Article 216 of the Penal Code 2015 but fails to pay insurance.

* Frame 3:

This offence committed in any of the following circumstances carries a fine of from VND 500,000,000 to VND 1,000,000,000 or a penalty of 02 - 07 years' imprisonment:

- 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 as prescribed in Point b or Point c Clause 2 of Article 216 of the Penal Code 2015 but fails to pay insurance.

* Additional penalties:

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.

* For corporate legal entity committing crime:

Punishments incurred by a corporate legal entity that commits any of the offences specified in this Article:

- A corporate legal entity that commits this offence in any of the circumstances specified in Frame 1 shall be liable to a fine of from VND 200,000,000 to VND 500,000,000;

- A corporate legal entity that commits this offence in the circumstances specified in Frame 2 shall be liable to fine of from VND 500,000,000 to VND 1,000,000,000;

- A corporate legal entity that commits this offence in any of the circumstances specified in Frame 3 shall be liable to a fine of from VND 1,000,000,000 to VND 3,000,000,000.

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