How is social insurance evasion for employees handled criminally?
(Baonghean.vn) - Evading social insurance payments for employees will be criminally prosecuted, as stipulated in which article, how many years in prison?. The issue of concern to Ms. Le Thi Ha (Do Luong, Nghe An).
Reply: The crime of evading payment of Social Insurance, Health Insurance, and Unemployment Insurance for employees is stipulated in Article 216 of the 2015 Penal Code (amended in 2017) as follows:
1. Any person who is obliged to pay social insurance, health insurance, unemployment insurance for employees but commits fraud or other tricks to not pay or not pay in full as prescribed for 6 months or more in one of the following cases, has been administratively sanctioned for this act but still commits the violation, shall be subject to a fine of 50 million to 200 million VND, non-custodial reform for up to 1 year or imprisonment from 3 months to 1 year:
a. Evading insurance payment from 50 million VND to under 300 million VND;
b. Evading insurance payment for 10 to less than 50 employees.
2. Committing a crime in one of the following cases shall be subject to a fine of from 200 million VND to 500 million VND or imprisonment from 6 months to 3 years:
a. Committing the crime 2 times or more;
b. Evading insurance payment from 300 million VND to less than 1 billion VND;
c. Evading insurance payments for 50 to less than 200 people;
d. Failure to pay the insurance premium collected or deducted from employees as prescribed in Point a or Point b, Clause 1 of this Article.
3. Committing a crime in one of the following cases shall be subject to a fine of from 500 million VND to 1 billion VND or imprisonment from 2 to 7 years:
a. Evading insurance payment of 1 billion VND or more;
b. Evading insurance payment for 200 or more people;
c. Failure to pay the insurance premium collected or deducted from employees as prescribed in Point b or Point c, Clause 2 of this Article.
4. Offenders may also be fined from 20 million VND to 100 million VND, banned from holding positions, practicing a profession or doing certain jobs from 1 to 5 years.
5. A commercial legal entity committing a crime specified in this Article shall be punished as follows:
a. Committing a crime under the provisions of Clause 1 of this Article shall be subject to a fine of from VND 200 million to VND 500 million;
b. Committing a crime under the provisions of Clause 2 of this Article shall be subject to a fine of from VND 500 million to VND 1 billion;
c. Committing a crime under the provisions of Clause 3 of this Article shall be subject to a fine of from 1 billion VND to 3 billion VND.
Thus, the crime of evading social insurance payments for employees is regulated in Article 216 of the 2015 Penal Code. In addition to being administratively sanctioned for this act, if you continue to violate it, you will be fined from 50 million VND to 200 million VND, sentenced to non-custodial reform for up to 1 year or imprisoned from 3 months to 1 year. Depending on the severity and specific cases, the minimum prison term is 6 months, the maximum is 7 years. Offenders can also be fined from 20 million VND to 100 million VND, banned from holding positions, practicing a profession or doing certain jobs from 1 year to 5 years.
