How will employers be punished for late payment or failure to pay health insurance for employees?
(Baonghean.vn) - Because the employer was late in paying health insurance, the employee's card of my company was locked. During that time, the employee had to pay for medical examination and treatment expenses. I would like to ask: What is the employer's health insurance contribution rate? When the employer is late in paying, or does not pay health insurance for the employee, what is the penalty?
Reply:
1. According to Clause 1, Article 12 of the Unified Law on Health Insurance, the subjects of health insurance (HI) payment by employees and employers include:
- Employees working under indefinite-term labor contracts or labor contracts with a term of 3 months or more; employees who are business managers receiving salaries; cadres, civil servants, and public employees (hereinafter referred to as employees);
- Non-professional workers in communes, wards and towns according to the provisions of law.
2. According to Article 18, Decision 595/QD-BHXH, April 14, 2017, the monthly contribution is 4.5% of the monthly salary, of which the employer contributes 3%; the employee contributes 1.5%. Monthly salarypay health insuranceis the monthly salary for compulsory social insurance.
Every month, no later than the last day of the month, the unit is responsible for paying the above amount to the Social Insurance agency.
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| Employers are responsible for paying full and timely health insurance premiums for employees. Illustration photo: PV |
3. According to Section 73, Decision 505/QD-BHXH dated March 27, 2020, when failing to pay, late paying or incompletely paying health insurance for 30 days or more, the employer will be subject to the following penalties:
- Must pay the full unpaid amount and pay interest equal to twice the interbank interest rate calculated on the amount and time of late payment; if not, upon request of the competent authority, bank, other credit institution, the State Treasury shall be responsible for deducting money from the deposit account of the agency, organization, or employer responsible for paying health insurance to pay the unpaid or late payment amount and interest on this amount into the account of the Health Insurance Fund;
- Must reimburse all costs to employees within the scope of benefits and health insurance levels that the employee has paid during the time he/she does not have a health insurance card.
- In addition, according to Clause 2, Article 80, Decree 117/2020/ND-CP stipulating administrative sanctions in the health sector: for the act of not paying health insurance for all required employeesparticipate in health insuranceIf the employer fails to pay health insurance for the required number of employees, is late in paying health insurance, or evades paying health insurance, depending on the number of employees involved, the employer may be subject to an administrative fine of from 1 million VND to 40 million VND.
- In case of serious consequences of violations of the crime of evading health insurance payment, the employer may be criminally prosecuted according to the 2015 Penal Code (amended and supplemented in 2017).
LEGAL POLICY AND LABOR RELATIONS DEPARTMENT
NGHE AN PROVINCE LABOR FEDERATION
(Tel:09 1974 2006;0375 037 037)