The Ministry of Home Affairs is currently soliciting opinions on the Draft Decree guiding the Law on Social Insurance, which regulates cases of late payment, evasion of compulsory social insurance, unemployment insurance; complaints and denunciations related to social insurance, and administrative violations in the field of social insurance. Accordingly, the Draft Decree has several notable points as follows:
– Specific regulations on cases considered as evasion of compulsory social insurance and unemployment insurance, including:
+ Failure to register salaries for compulsory social insurance and unemployment insurance for salary amounts outside the accounting books.
+ Employers use bogus documents, records, or information to temporarily suspend compulsory social insurance payments.
– Specific regulations on cases that are not considered as evasion of compulsory social insurance and unemployment insurance, including:
+ Employers who register for compulsory social insurance and unemployment insurance are not on time due to encountering objective problems that cannot be foreseen and fixed despite applying all necessary measures and permissible capabilities.
+ Employers failing to contribute or contributing insufficiently to compulsory social insurance and unemployment insurance due to encountering objective problems that cannot be foreseen and fixed despite applying all necessary measures and permissible capabilities.
– Propose measures to handle acts of late payment, evasion of compulsory social insurance and unemployment insurance, including the following handling measures:
+ Forcing employers to pay the full amount of late payment or evasion of payment; pay an amount equal to 0.03%/day calculated on the amount of the social insurance and unemployment insurance late payment or evasion of payment, and the number of days of late payment or evasion of payment to the social insurance fund and the unemployment insurance fund.
+ Imposing administrative violations or prosecuting criminal liability according to the regulations of law.
+ Not considered for awarding emulation titles or other forms of rewards.