The official dispatch clearly states that in recent times, the VSS industry has always paid attention to and focused on compliance with legal regulations in the management and implementation of tasks.

Illustrative image (VSS)

Every year, based on the provisions of law, VSS has issued many documents to direct, thoroughly grasp and guide the social security office of provinces and cities, especially documents related to revenue management, specialized inspection  and sanction of administrative violations. At the same time,  the sector also attached the responsibility of the head to the rate of late payment of social, health and unemployment insurance implementation of measures after inspection and examination according to the provisions of law such as sanction administrative violations, enforcement of decisions on sanctioning administrative violations... Along with that, VSS has sent a document to Ministries, Branches, People's Committees, Standing Committees of Provincial Party Committees, Party Committees of provinces and cities to request coordination and strengthening of direction to implement social insurance, unemployment insurance, and health insurance policies, preventing fraud and profiteering. Social insurance and health insurance fund.

In order to improve the efficiency of collection management, specialized inspection and sanction of administrative violations, VSS requires social insurance of provinces and cities to pay attention and continue to strictly implement the following contents:

Firstly, properly carry out the responsibility of "Organizing the collection and expenditure of social insurance, unemployment insurance and health insurance according to the provisions regulated at 3 Article 23 of the Law on Social Insurance, in which, ensuring correct collection and full collection of contributions according to regulations . The organization of collection must properly and fully implement professional measures for the collection process of social, unemployment, health insurance and occupational accident and disease insurance, management of social insurance books and health insurance cards as prescribed in documents and instructions of the sector.

Synchronously implement solutions to increase revenue, reduce late payment amounts, personal income tax, and handle violations against units that violate the law on social insurance, unemployment insurance, and health insurance contributions. Closely coordinate with sectors and levels to urge, inspect and publicize units and individuals who are slow to pay social insurance, unemployment insurance and health insurance. It is strictly forbidden to intentionally or not fully promote the sense of responsibility so that enterprises delay or avoid paying for a long time.

Secondly, organize the implementation of specialized inspection in line with procedures and regulations of the Law on Inspection and guiding documents during the implementation process. Priority is given to specialized inspection on social, unemployment, and health insurance for units which have a large number of employees, large amounts of late payment, or in high risk of late payment affecting employee rights.

When detecting administrative violations regarding subjects, methods, and payment levels of social, unemployment and health insurance, it must be handled or recommended to be handled strictly and promptly. The process of sanctioning administrative violations must ensure compliance with principles, order, procedures...; The identification of sanctioned subjects associated with each violation of social, insurance, and health insurance contributions and the sanctioning authority for each position of the Vietnam Social Security sector must be carried out in accordance with the Law on Handling of Administrative Violations and Government Decrees.

Thirdly, in term of sanctioning administrative violations on social and unemployment insurance contributions, in cases where before the time of making the administrative violation record, the employer has voluntarily remedied the entire violation amount, Vietnam Social Security has submitted a document to request the Ministry of Labor, War Invalids and Social Affairs to guide implementation. While waiting for a written response, the provincial social insurance agency shall comply with the minimum penalty level specified in Clause 1, Article 23 of the Law on Handling of Administrative Violations (amended and supplemented in 2020), the maximum level specified in Point d, Clause 1 of this Article. 1, Clause 2, Article 24 of the Law on Handling of Administrative Violations (amended and supplemented in 2020) and Clause 1, Article 6, Clause 5, Article 39 of Decree No. 12/2022/ND-CP.

For organizations and individuals that do not comply with the decision to sanction administrative violations, the social insurance of provinces and cities promptly issue decisions or advise competent authorities to make decisions and organize enforcement according to prescribed authority.

Fourthly, in case of detecting a case with signs of crime of evading payment of social, health, and unemployment insurance according to the provisions of Article 216 of the Penal Code, promptly prepare a dossier to request the competent authority to investigate and prosecute according to the provisions of Article 216 of the Penal Code. regulations.

VSS requires the Directors of Social Security of provinces and cities to thoroughly grasp and direct each officer and employee to seriously implement the above contents; Promptly rectify and handle violations of units and individuals and combine compliance with legal processes and regulations in revenue management, personal information, and administrative sanctioning of the yearly emulation and reward.

Over the past time, Vietnam Social Security has drastically and synchronously and flexibly deployed solutions to collect, inspect, supervise, promptly prevent and strictly handle the enterprises’ violations of the law on social, unemployment, and health insurance. Accordingly, the ratio of late payments compared to receivables gradually decreases over the years, from 3.75% (2016) to 2.91% (2022); Social insurance and health insurance benefits of employees are resolved to ensure compliance with regulations./.