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- Not paying or not fully paying the amount based on the dossiers of participation registration in mandatory social insurance and unemployment insurance since the latest payment date for social insurance as stipulated in Clause 4, Article 34 of the Social Insurance Law 2024 or since the latest payment date for unemployment insurance according to the regulations of the law on unemployment insurance, except in cases specified in Points d and e, Clause 1, Article 39 of the Social Insurance Law 2024;

- Not registering or registering an incomplete number of people required to participate in mandatory social insurance within 60 days from the expiration date stipulated in Clause 1, Article 28 of the Social Insurance Law 2024;

- Not registering or registering an incomplete number of people required to participate in unemployment insurance within 60 days following the deadline under the law on unemployment insurance.

For individuals and organizations that intentionally delay or evade mandatory social insurance and unemployment insurance contributions, Vietnam Social Security shall implement the following measures:

Regarding the acts of late payment of compulsory social insurance and unemployment insurance contributions

- Enforced payment of the arrears plus an interest of 0,03% per day on the arrears to the social insurance and unemployment insurance funds.

- Administrative penalties as prescribed by law.

-  Disqualification from commendation and awards.

Regarding the acts of evasion of compulsory social insurance and unemployment insurance contributions

- Enforced payment of the arrears plus an interest of 0,03% per day on the arrears to the social insurance and unemployment insurance funds.

- Administrative penalties or criminal prosecution as prescribed by law.

- Disqualification from commendation and awards.

- Offices, organizations, and employers who are late in paying or evading health insurance contributions for employees must reimburse all medical examination and treatment costs within the scope and levels of health insurance benefits that employees have paid during the time without a health insurance card due to late payment or evasion of health insurance contributions.