Article 39. Violation of provisions on compulsory social insurance, unemployment insurance
1. A fine from 500.000 VND to 1.000.000 VND shall be imposed on employees who engage in acts of agreement with employers not participating in mandatory social insurance, unemployment insurance, participating in the wrong category or not complying with the prescribed level.
2. A fine from 1.000.000 VND to 3.000.000 VND shall be imposed on employers who commit any of the following acts:
a) Annually failing to publicly post information on the payment of social insurance by employees as provided in Clause 7, Article 23 of the Social Insurance Law;
b) Failing to provide or providing incomplete information on mandatory social insurance, unemployment insurance of employees when requested by employees or labor unions.
3. A fine from 1.000.000 VND to 3.000.000 VND shall be imposed for each violation of employees, but not exceeding 75.000.000 VND for employers who fail to carry out the procedures to confirm the unemployment insurance for employees to complete their unemployment insurance files as prescribed.
4. A fine from 5.000.000 VND to 10.000.000 VND shall be imposed on employers who fail to provide accurate, complete, and timely information, documents related to mandatory social insurance, unemployment insurance as required by competent state agencies, social insurance agencies.
5. A fine from 12% to 15% of the total amount of mandatory social insurance, unemployment insurance at the time of administrative violation but not exceeding 75,000,000 VND shall be imposed on employers who commit any of the following acts:
a) Late payment of mandatory social insurance, unemployment insurance;
b) Paying social insurance, unemployment insurance at a level lower than prescribed but not as an act of evasion;
c) Paying social insurance, unemployment insurance for fewer employees required to participate in mandatory social insurance, unemployment insurance but not as an act of evasion
d) Misappropriating employees’ social insurance, unemployment insurance contributions.
6. A fine from 18% to 20% of the total amount of mandatory social insurance, unemployment insurance at the time of administrative violation but not exceeding 75,000,000 VND shall be imposed on employers who fail to pay mandatory social insurance, unemployment insurance for all employees to compulsory social insurance, unemployment insurance but to a level not warranting criminal liability.
7. A fine from 50.000.000 VND to 75.000.000 VND shall be imposed on employers who commit any of the following acts:
a) Evasion of mandatory social insurance, unemployment insurance but not warranting criminal liability;
b) Modifying, distorting documents, records in proposals applying a lower payment level than normal to the Occupational Accidents and Occupational Diseases Insurance Fund but not warranting criminal liability.
8. A fine from 50.000.000 VND to 70.000.000 VND shall be imposed on occupational safety and sanitation evaluation organizations that provide reports on occupational safety and sanitation evaluation and reduce the frequency of occupational accidents with false information.
9. Additional penalty forms
Suspension of occupational safety and sanitation evaluation activities from 01 to 03 months shall be imposed on occupational safety and sanitation evaluation organizations that violate the provisions of Clause 8 of this Article.
10. Measures to remedy consequences
a) Compel employers to make full social insurance, unemployment insurance contributions to the social insurance agency for violations specified in Clauses 5, 6, 7 of this Article;
b) Compel employers to pay interest equivalent to twice the average social insurance fund investment interest rate of the previous year on the amount, time of late payment, non-payment, evasion, misappropriation of contributions; if not implemented, at the request of the competent authority, other banks, credit institutions, state treasuries shall withdraw the undeposited amount, late payment amount, and interest on this amount calculated at the highest non-term deposit interest rate of state commercial banks announced at the time of punishment from the deposit account of the social insurance agency for violations specified in Clauses 5, 6, 7 of this Article for a period of 30 days or more.
