Strictly implement regulations on collection management, specialized inspection and administrative sanctions in the field of Social Insurance.

The document clearly stated that in recent times, compliance with legal regulations in the management and organization of the implementation of tasks of the Vietnam Social Insurance sector has always been of interest and importance. Every year, based on legal regulations, Vietnam Social Insurance has issued many documents directing, disseminating and guiding social insurance in provinces and cities, especially documents related to collection management, specialized inspection and administrative sanctions. At the same time, attaching the responsibility of the head to the rate of late payment of social insurance, unemployment insurance, health insurance; implementing measures after inspection and examination according to legal regulations, such as administrative sanctions, enforcement of decisions on administrative sanctions, etc.

Along with that, Vietnam Social Security has sent documents to ministries, branches, People's Committees, Provincial Party Standing Committees, City Party Committees of provinces and cities requesting coordination and strengthening of direction in implementing social insurance, unemployment insurance, health insurance policies, preventing and combating fraud and profiteering of social insurance and health insurance funds.

In order to improve the effectiveness of tax collection management, specialized inspection and administrative violation handling, Vietnam Social Security requires social security agencies of provinces and cities to focus on and continue to strictly implement the following contents:

One is, properly perform the responsibility of "Organizing the collection and payment of social insurance, unemployment insurance, and health insurance according to the provisions of law" in Article 23 of the LawSocial insurance, in which, ensuring the correct and sufficient collection of contributions according to regulations. The collection organization must correctly and fully implement professional measures for the collection process of social insurance, unemployment insurance, health insurance, occupational accident and disease insurance, and management of social insurance books and health insurance cards as prescribed in the documents and instructions of the Industry.

Synchronously implement solutions to increase revenue, reduce late payment, conduct specialized inspections, and handle violations against units that violate the law on social insurance, unemployment insurance, and health insurance. Closely coordinate with sectors and levels to urge, inspect, and publicize units and individuals who are late in paying social insurance, unemployment insurance, and health insurance. Strictly prohibit the situation of intentionally or not fully promoting the sense of responsibility to allow enterprises to delay payment or avoid payment for a long time.

Second,Organize specialized inspections according to regulations and strictly comply with the procedures and regulations of the Law on Inspection and guiding documents during the implementation process. Prioritize specialized inspections of social insurance, unemployment insurance, and health insurance payments for units with a large number of employees, large amounts of late payments, or high risk of late payments affecting the rights of employees.

When detecting administrative violations regarding subjects, methods, and levels of social insurance, unemployment insurance, and health insurance contributions, they must be handled or recommended to be handled strictly and promptly. The process of handling administrative violations must ensure the correct principles, order, and procedures...; the determination of the subjects to be punished in connection with each violation of social insurance, unemployment insurance, and health insurance contributions and the authority to handle each position of the Vietnam Social Insurance sector must be carried out in accordance with the provisions of the Law on Handling of Administrative Violations and Government Decrees.

Third,Regarding the handling of administrative violations regarding social insurance and unemployment insurance payments, in cases where the employer has voluntarily paid the entire amount of the violation before the time of making the record of the administrative violation, the Vietnam Social Security has sent a document requesting the Ministry of Labor, War Invalids and Social Affairs to provide guidance on implementation.

While waiting for a written response, the Provincial Social Insurance shall comply with the minimum penalty level prescribed in Clause 1, Article 23 of the Law on Handling of Administrative Violations (amended and supplemented in 2020), the maximum level prescribed in Point d, Clause 1, Clause 2, Article 24 of the Law on Handling of Administrative Violations (amended and supplemented in 2020) and Clause 1, Article 6, Clause 5, Article 39 of Decree No. 12/2022/ND-CP.

For organizations and individuals who do not comply with administrative penalty decisions, the Social Insurance of provinces and cities shall promptly issue decisions or advise competent authorities to issue decisions and organize enforcement according to prescribed authority.

Fourth,In case of detecting a case with signs of crime of evading payment of social insurance, health insurance, unemployment insurance as prescribed in Article 216 of the Penal Code, promptly prepare a dossier and request the competent authority to investigate and prosecute as prescribed.

Vietnam Social Security requires the Directors of Social Security in provinces and cities to thoroughly grasp and direct each cadre and civil servant to seriously implement the above contents; promptly rectify and handle violating groups and individuals and link compliance with procedures and regulations of the law in collection management, specialized inspection, and handling of administrative violations with annual emulation and reward work.

In recent times, Vietnam Social Security has resolutely and flexibly implemented solutions to collect, inspect, and examine, promptly prevent and strictly handle violations of the law on social insurance, unemployment insurance, and health insurance by enterprises. Accordingly, the ratio of late payment compared to the amount to be collected has gradually decreased over the years, from 3.75% (in 2016) to 2.91% (in 2022); social insurance and health insurance benefits of employees are resolved in accordance with regulations./.