In order to restrict late payment of social insurance, health insurance, and unemployment insurance ("Social Insurance"), on November 18, 2022, the Vietnam Social Insurance issued Documentary No. 3511/BHXH-TST ("Documentary 3511") providing a number of solutions to reduce the amount of late payment of Social Insurance of enterprises. The main contents of Documentary 3511 has presented by ATA Legal Services here. Recently, on February 24, 2023, the Vietnam Social Insurance issued Documentary No. 479/BHXH-TST supplementing settlement solutions for enterprises delaying payment of Social Insurance ("Documentary 479"). In our observation, the solutions of Documentary 479 are more robust and drastic than those of Documentary 3511. All enterprises need to pay attention to such matters to make an appropriate implementation and to avoid legal consequences.
Accordingly, ATA Legal Services would like to summarise and analyse the notable contents of Documentary 479 as follows:
1. The Social Insurance agencies shall conduct an unscheduled inspection, sanction administrative violations, and impose coercive measures of executing decisions on administrative violation sanction for enterprises delaying payment of Social Insurance for at least 03 months:
- If an enterprise delays payment of Social Insurance from 01 to under 03 months, the social insurance agencies shall send a hasten notice. If the enterprise keeps evading payment of Social Insurance, the social insurance agencies shall immediately make a Record of violation.
- If an enterprise delay payment of Social Insurance for at least 03 months, the social insurance agencies shall conduct an unscheduled inspection, impose administrative sanction and coercive measures of executing decisions on administrative violation sanction (immediately for all enterprises that are late in social insurance payment for at least 03 months). At the same time, the violation could be transferred to police agencies for settlement.
2. Social insurance agencies declare the list of enterprises evading social insurance payment
Documentary 3511 only requires to disclose information of enterprises having social insurance debt in large amount and prolonged delay period. However, Documentary 479 prescribes that all enterprises that deliberately fail to pay social insurance (regardless of the late payment amount or the debt duration), after the urging or unscheduled inspection, shall be subject to the violation disclosure on the local and central public media.
3. Employees install and self-monitor their own social insurance payment process on the VssID application
The installation of the VssID – BHXH application on the mobile device platform will facilitate employees to monitor their payment process as well as their own social insurance and health insurance benefits. Therefore, employees could be more proactive on preparing solutions in case their social insurance benefits are affected.
The Documentary became effective on February 24, 2023.
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