Chương III Nghị định 12/2022/NĐ-CP: Hành vi vi phạm, hình thức xử phạt, mức xử phạt và biện pháp khắc phục hậu quả đối với hành vi vi phạm trong lĩnh vực bảo hiểm xã hội

Chapter III

 ACTS OF VIOLATION, PENALTIES, FINES AND REMEDIAL MEASURES AGAINST VIOLATIONS IN SOCIAL INSURANCE SECTOR

Article 39. Violations against regulations on payment of compulsory social insurance and unemployment insurance premiums

1. A fine ranging from VND 500.000 to VND 1.000.000 shall be imposed upon an employee for reaching an agreement with his/her employer on not participating in compulsory social insurance and unemployment insurance premiums, or participating in an incorrect insurance plan, or not paying insurance premiums at the prescribed rate.

2. A fine ranging from VND 1.000.000 to VND 3.000.000 shall be imposed upon an employer for commission of one of the following violations:

a) Failing to annually post information on an employees’ payment of social insurance premiums as provided by social insurance authorities as prescribed in Clause 7 Article 23 of the Law on Social Insurance;

b) Failing to provide or providing inadequate information on an employee’s payment of compulsory social insurance and unemployment insurance premiums at the request of that employee or trade unions.

3. A fine ranging from VND 1.000.000 to VND 3.000.000 per employee, but not exceeding VND 75.000.000 shall be imposed upon an employer for failing to complete procedures for verification of payment of unemployment insurance premiums for employees so that they can complete their applications for unemployment insurance benefits as prescribed.

4. A fine ranging from 5.000.000 to VND 10.000.000 shall be imposed upon an employer for failing to provide accurate, adequate and timely information and documents on payment of compulsory social insurance and unemployment insurance premiums or enjoyment of such insurance benefits at the request of competent authorities or social insurance authorities.

5. A fine equal to 12% to under 15% of total amount of compulsory social insurance and unemployment insurance premiums payable at the date of issuance of violation record, but not exceeding VND 75.000.000 shall be imposed upon an employer for commission of one of the following violations:

a) Making late payment of compulsory social insurance and unemployment insurance premiums;

b) Paying social insurance and unemployment insurance premiums under the prescribed rates but not to the extent that they are accused of evasion of payment of insurance premiums;

c) Failing to pay social insurance and unemployment insurance premiums for total number of employees eligible for participation in compulsory social insurance and unemployment insurance but not to the extent that they are accused of evasion of payment of insurance premiums;

d) Appropriating social insurance and unemployment insurance premiums paid by employees.

6. A fine equal to 18% to 20% of total amount of compulsory social insurance and unemployment insurance premiums payable at the date of issuance of violation record, but not exceeding VND 75.000.000 shall be imposed upon an employer for failing to pay compulsory social insurance and unemployment insurance premiums for total number of employees eligible for participation in compulsory social insurance and unemployment insurance, if not liable to criminal prosecution.

7. A fine ranging from VND 50.000.000 to VND 75.000.000 shall be imposed upon an employer for commission of one of the following violations:

a) Evading paying compulsory social insurance and unemployment insurance premiums, if not liable to criminal prosecution;

b) Altering or falsifying any documents included in the application for lower-than-normal rate of contributions to the occupational accident and occupational disease insurance fund, if not liable to criminal prosecution.

8. A fine ranging from VND 50.000.000 to VND 70.000.000 shall be imposed upon an OSH assessment organization for providing inaccurate reports on assessment of OSH and reduced incidence frequency of occupational accidents.

9. Additional penalties:

The OSH assessment organization that commits the violation in Clause 8 of this Article shall be suspended from providing OSH assessment services for a fixed period of 01 - 03 months.

10. Remedial measures

a) The employer that commits any of the violations in Clauses 5, 6, 7 of this Article is compelled to pay total amount of compulsory social insurance and unemployment insurance premiums payable to social insurance authorities;

b) The employer that commits any of the violations in Clauses 5, 6, 7 of this Article for a duration of at least 30 days is compelled to pay an amount of interest charged on insurance premiums accrued due to late payment, non-payment, evasion of payment or appropriation of payments, which is calculated by using the interest rate that is 02 times higher than the average interest rate of investment made by the social insurance fund in the previous year. If not doing so, at the request of competent persons, banks, other credit institutions or state treasuries shall withdraw money from the violating employer’s deposit accounts to transfer deferred amounts or outstanding amounts of insurance premiums plus the interest on such amounts, which is calculated at the highest rate of the demand deposit interest rates publicly quoted by state-owned commercial banks on the date of penalty imposition, to the account of the relevant social insurance authority.

Article 40. Violations against regulations on preparation of application and documentation requirements for enjoyment of social insurance and unemployment insurance benefits

1. A fine ranging from VND 1.000.000 to VND 2.000.000 shall be imposed upon an employee for commission of one of the following violations:

a) Making untruthful declarations, or altering, erasing or falsifying information related to payment of insurance premiums or enjoyment of social insurance and unemployment insurance benefits, if not liable to criminal prosecution;

b) Failing to notify the employment service center as prescribed when the employee has got a job within 15 working days from the date of submission of application for unemployment benefits;

c) As a beneficiary of unemployment benefits, he/she fails to send the required notifications to the employment service center in one of the following cases: he/she has got a job; he/she is performing military or public security service; he/she receives monthly retirement pensions; or he/she is attending a training course for a full period of at least 12 months.

2. A fine ranging from VND 10.000.000 to VND 20.000.000 per application but not exceeding VND 75.000.000 shall be imposed upon an employer for forging or falsifying applications for social insurance and unemployment insurance benefits for profiteering such insurance benefits, if not liable to criminal prosecution.

3. Remedial measures

The employer that commits any of the violations in Clauses 1 and 2 of this Article is compelled to return the received amounts of social insurance benefits, unemployment benefits, or financial support for provision of training or retraining for improving occupational skills for employees to social insurance authorities.

Article 41. Violations against other regulations on social insurance and unemployment insurance

1. A fine ranging from VND 1.000.000 to VND 2.000.000 per employee but not exceeding VND 75.000.000 shall be imposed upon an employer for failing to pay convalescence and health rehabilitation allowances after occupational accidents and diseases for employees within 05 days from the date of receipt of such allowances from social insurance authorities.

2. A fine equal to 18% to 20% of total amount of compulsory social insurance benefits appropriated by the employer at the date of issuance of the violation record, but not exceeding VND 75.000.000 shall be imposed upon an employer for appropriating compulsory social insurance benefits of employees.

3. A fine ranging from VND 2.000.000 to VND 4.000.000 shall be imposed upon an employer for failing to notify the employment service center of the locality where its head office is located of any changes in labour or employment status at its enterprise in accordance with regulations of law.

4. A fine ranging from VND 2.000.000 to VND 4.000.000 per employee but not exceeding VND 75.000.000 shall be imposed upon an employer for commission of one of the following violations:

a) Failing to prepare and submit application for participation in compulsory social insurance for employees within 30 days from the date of conclusion of the labour, employment or recruitment contract; failing to prepare and submit application for participation in unemployment insurance for employees within 30 days after the labour or employment contract becomes effective;

b) Failing to compile the list of employees or failing to prepare applications or failing to submit applications within the prescribed time limits as specified in Clause 2 Article 102, Clause 1 Article 103, Clause 1 Article 110, Clause 2 Article 112 of the Law on Social Insurance, or Clause 1 Article 59, Clause 1 Article 60 of the Law on occupational safety and health;

c) Failing to recommend the employees prescribed in Article 47 of the Law on occupational safety and health and Article 55 of the Law on Social Insurance to receive medical assessment of their work capacity reduction from authorized medical assessment councils;

d) Failing to return social insurance books to their employees according to the provisions of Clause 5 Article 21 of the Law on Social Insurance.

5. A fine ranging from VND 2.000.000 to VND 4.000.000 per employee who has participated in unemployment insurance and is given vocational support but not exceeding VND 150.000.000 shall be imposed upon a vocational training institution for commission of one of the following violations:

a) Providing vocational training courses with sufficient duration for employees who are given vocational support;

b) Colluding with relevant entities to earn illegal profits from vocational support amounts, if not liable to criminal prosecution.

6. A fine ranging from VND 10.000.000 to VND 20.000.000 shall be imposed upon an employer that is given financial support for provision of training or retraining for improving occupational skills and ensuring employment for employees for providing training or retraining for improving occupational skills for their employees against the plans approved by competent authorities.

7. Remedial measures

a) The employer that commits the violation in Clause 1 of this Article is compelled to pay convalescence or functional rehabilitation benefits to employees suffering from occupational accidents or diseases;

b) The employer that commits the violation specified in Clause 2 of this Article is compelled to return the appropriated amounts of compulsory social insurance benefits, and pay the interest on such amounts, which is calculated at the highest rate of the demand deposit interest rates publicly quoted by state-owned commercial banks on the date of penalty imposition, to employees;

c) The vocational training institution that commits the violation in Point a Clause 5 of this Article is compelled to provide vocational training courses with sufficient duration to employees who have participated in unemployment insurance and are given vocational support, if requested by employees;

d) The vocational training institution that commits the violation in Point b Clause 5 of this Article is compelled to return illegally obtained profits to social insurance authorities;

dd) The vocational training institution that commits the violation in Clause 6 of this Article is compelled to provide training or retraining for improving occupational skills according to the plans approved by competent authorities, except cases where such training or retraining activities have been completed;

e) The employer that commits the violation in Clause 6 of this Article is compelled to transfer the unused financial support for training or retraining for improving occupational skills, compared to the plans approved by competent authorities.