Improving Inspection to Support Contribution Collection Effectiveness

25/06/2025 04:45 PM


Under the drastic and unified leadership across the entire system, VSS continuously innovated, fostered information technology application in inspection and examination work. Therefore, contribution collection achieved outstanding results, the rate of late payments for social, health and unemployment insurance gradually decreased from 3.67% in 2021 to 2.59% in 2024.

From 2024 to the end of April 2025, to enhance inspection and examination amid operational mechanism changes, VSS issued directives and guidelines to strengthen inspection, examination and strictly handle violations. VSS focused on applying IT and analyzing data from professional management software to detect violations and identify key inspection targets. Local social security offices were also instructed to hold conferences to inform and have dialogue with units that made late contributions or declared tax without social, unemployment, and health insurance contributions or made inadequate contributions for the employees. The legislation dissemination was implemented during on-site inspections.

VSS also resolutely imposes or recommends administrative violations and applies enforcement measures against organizations and individuals who fail to comply within the prescribed time limit. In case violations with signs of criminal offenses are detected, VSS promptly prepares a dossier recommending prosecution or send a criminal report to the Police agency for review and handling. Based on inspection results, VSS sent documents to the People’s Committees of several provinces, recommending stronger directives to enforce compliance with social, health, and unemployment insurance laws to ensure social security and public order.

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In 2024 and 2025’s first four years, VSS deployed inspection and examination at 22,928 units. As a result of specialized inspections on social, health and unemployment insurance contribution, VSS required retrospective payments of 17,464 employees who were subject to participate compulsory social insurance but had not participated or inadequate participation period, amounting to VND 130.7 billion. Additionally, VSS forced retroactive payments of 38,957 employees with underpaid payment under regulation with VND 127.3 billion. The total of late payment premium before issuing the decision on examination and inspection was VND 1,099.8 billion. Besides, VSS issued or submitted competent authorities to issue 1,948 decisions on defining administrative violation on social, health and unemployment insurance with the total of VND 61.1 billion.

Regarding the inspection of the payment of social and unemployment insurance benefits, a total of VND 11.2 billion was requested to be recovered to the social insurance fund due to improper benefit payments, and VND 981.03 million to the unemployment insurance fund due to incorrect unemployment benefit payments. In the inspection of HI medical examination and treatment expenses management, VSS requested the recovery of VND 172.4 billion to the health insurance fund due to non-compliant expenditures.

VSS intensely renewed the inspection and examination, especially IT appliance on exploiting centralized and interconnected data to enhance quality, save time and review 100% records.     

2024 results showed a marked improvement such as back payment increased by 18.15%; administrative sanction decisions increased by 6.57%, and recovered HI examination and treatment expenses grew by 54.5% compared to 2023. Inspection and examination activities promptly detected and prevented late or evaded contributions and fund misappropriation, strictly handled long term violations, protected workers’ rights, and improved legal compliance. 

Late social, health and unemployment contribution rate decreased from 3.67% in 2021 to 2.59% in 2024. Examination results provide a practical foundation for Vietnam Social Security to propose feasible, relevant policy and legal improvements, enhancing protection of participant’s rights in social and health insurance benefits.

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