Updated at 24/05/2023 - 10:37 am
From an enterprise perspective, participating in social insurance is a mandatory obligation to ensure benefits for employees during illness, accident, maternity or retirement. To fulfill this responsibility and obligation in accordance with the law, enterprises need to determine the subjects who need to participate in compulsory social insurance and the rate of social insurance contributions according to the latest regulations.
A complete and detailed guide on social insurance for businesses
Regulations on Social Insurance Inspector #
1. What is the Social Insurance Inspector?
The Social Security Inspector is Specialized inspection activities on payment of social insurance, unemployment insurance and health insurance are carried out by specialized inspection teams.
2. Principles of specialized inspection activities on payment of social insurance, unemployment insurance and health insurance
- Obey the law; ensuring accuracy, objectivity, honesty, publicity, democracy and timeliness.
- There is no overlap in inspection scope, subjects, contents and time between agencies performing the inspection function; not obstruct the normal operation of agencies, organizations and individuals being inspected.
- Conduct regularly, associated with the performance of tasks of the social insurance agency; detect, prevent and promptly handle violations of the law on payment of social insurance, unemployment insurance and health insurance; contributing to strengthening the effectiveness of state management in the fields of social insurance, unemployment insurance, and health insurance.
3. Agencies performing specialized inspection function on payment of social insurance, unemployment insurance and health insurance
- Vietnam Social Security.
- Social insurance of provinces and centrally run cities (hereinafter abbreviated as Provincial Social Insurance).
Cases of social insurance inspection #
1. Contents of specialized inspection on payment of social insurance, unemployment insurance and health insurance
The social insurance inspector will inspect the following:
- Subjects paying social insurance at enterprises
- Social insurance contributions at the enterprise
- Method of paying social insurance at the enterprise
2. Cases subject to social insurance inspection
- Inspection according to plans and programs of the social insurance management agency.
- To inspect cases when detecting signs of violations of the law on payment of social insurance, unemployment insurance, and health insurance or when approved by the head of the state management agency in charge of social insurance and insurance. unemployment insurance, health insurance assigned.
Experience in social insurance inspection #
1. Prepare dossiers for social insurance inspection
During the inspection, the social insurance agency will send the inspection decision and the social insurance inspection dossier. Based on the inspection contents and requirements of the social insurance inspection agency, enterprises need to prepare appropriate documents.
Here are some common documents and records as follows:
- Certificate of business registration
- Employee declaration
- Labor records
- Labor contract, labor list
- Salary scale system built by the unit
- Dossier for registration and payment of social insurance, health insurance and unemployment insurance
- Notice of results of payment of social insurance and health insurance
- Certificate of payment of social insurance, health insurance and unemployment insurance premiums
- Money transfer documents for payment of social insurance, health insurance, unemployment insurance
- Dossier to compare payment of social insurance, health insurance, unemployment insurance
2. Which businesses are often susceptible to social insurance inspection?
According to many years of experience in consulting on social insurance inspection, enterprises with the following signs are often susceptible to social insurance inspection:
- Register to delay the time limit to start paying social insurance contributions
The salary of laborers enjoying maternity benefits is high while the payment period is short
Failure to notify the increase of social insurance premium payment in time according to the regional minimum wage
Outstanding debt to pay social insurance….
Especially at present, enterprises that are vulnerable to social insurance inspection are those whose wages and employees declared in the payroll submitted to the tax authority are different from the salary parameters and the person registering for social insurance. This case has been inspected by both the social insurance and tax inspectors
3. Please postpone the social insurance inspection
When the enterprise receives the inspection decision, in the objective case that the enterprise fails to prepare the required documents in time, or the authorized representative of the enterprise cannot be present to work with the inspection team, Enterprises can apply to postpone the inspection.
To apply for a temporary postponement of the social insurance inspection, the enterprise shall make a written request for the postponement of the social insurance inspection and send it to the agency that issues a decision on the social insurance inspection of its enterprise within the prescribed time period. In this case, the head of the delegation shall make a record of temporary postponement of the inspection and re-determine the inspection date so that the subject can fully comply with the procedures prescribed by law (Form 03/BB-TT).