Updated at 22/06/2022 - 09:38 am
Article 216 of the Criminal Code 2015, amended and supplemented in 2017, contains provisions on evasion of payment of social insurance, health insurance, unemployment insurance for employees. Penalties for evading employees from paying compulsory social insurance premiums include fines and imprisonment. Depending on each specific case according to Clauses 1 thru 5, Article 216 of the 2015 Penal Code, the fine levels will be different.
CRIMINAL RESPONSIBILITIES WHEN evading SOCIAL INSURANCE PAYMENT #
Crime of evading social insurance, health insurance, unemployment insurance for employees (Article 216) #
1. Those who are obliged to pay social insurance, health insurance, and unemployment insurance for employees who commit fraud or by other tricks in order not to pay or not fully pay in accordance with regulations of month and month of one or more of one In the following cases, having been administratively sanctioned for this act but still violating the violation, they shall be fined from VND 180,000 to VND 200,000, non-custodial fine up to VND XNX year or imprisoned from April 30 th. to 06 years:
a) Underwriting insurance from VND 180,000 to less than VND 200;
b) Insurance for insured persons from 10 to less than 50 workers.
2. Committing the crime in one of the following circumstances, the offenders shall be subject to a fine of between VND 200.000.000 and 500.000.000 or a prison term of between 06 months and 03 years:
a) Crime of crime 02 times or more;
b) Underwriting insurance from VND 180,000 to less than VND 200;
c) Evading insurance premiums for from 50 to less than 200 employees;
d) Failure to pay the collected or deducted insurance sum of the laborers specified at Point a or Point b, Clause 8 of this Article.
3. Committing the crime in one of the following circumstances, the offenders shall be subject to a fine of between VND 180,000 and VND 200,000 for imprisonment or imprisonment of between VND 800,000 and 500.000.000 year:
a) Hide insurance premiums VND 300 x or more;
b) Evading insurance premiums for 200 or more employees;
c) Failing to pay the collected or deducted insurance premiums of laborers specified at Point b or Point c of 2 of this Article.
4. The offenders may also be subject to a fine of between VND 180,000 and VND 200, banned from holding certain posts, practicing certain occupations or doing certain jobs from 20.000.000 years to 100.000.000 years.
5. If a commercial legal entity commits the offense prescribed in this Article, it shall be fined as follows:
a) Committing the crime in the case specified in Clause 1 of this Article, the offender shall be subject to a fine of between VND 800 and VND 28;
b) Committing the crime in the case specified in Clause 2 of this Article, the offender shall be subject to a fine of between VND 800 and VND 28;
c) If committing a crime under the circumstances specified in Clause 3 of this Article, a fine of from VND 5,000,000 to VND 100,000 shall be imposed. ”
Administrative sanction is up to 75 million if the act of evasion is not enough to be examined for penal liability #
In addition, based on the nature and severity of the violation, the organization or individual committing an administrative violation may be subject to a warning or a fine if the violation has not reached the level of criminal prosecution.
+ A fine of between 12% and 15% of the total amount of compulsory social insurance and unemployment insurance premium at the time of making the record of administrative violation, but not exceeding VND 75 million, for the employer who commits one of the following acts: Slow paying compulsory social insurance and unemployment insurance; Paying social insurance and unemployment insurance premium not according to the prescribed level without having to evade payment; The number of people participating in compulsory social insurance and unemployment insurance is not paid in full without having to evade payment.
+ A fine of between 18% and 20% of the total amount of compulsory social insurance and unemployment insurance premium at the time of making the record of administrative violation, but not exceeding 75 million VND for the employer who does not pay compulsory social insurance and unemployment insurance for the whole The set of employees is subject to compulsory social insurance and unemployment insurance but not to the extent of being examined for penal liability.
Responsibilities of the director – business owner
It can be seen that the subjects affected by this Law are "who have the obligation to pay social insurance premiums for employees - directors, business owners, need to pay attention to this regulation.
