Article 3 of the Resolution states that:

The crimes will be deemed to have been committed in a professional manner (as stipulated in point b, item 2 of articles 214 and 215 of the Việt Nam Penal Code) when the offenders have committed offences related to social insurance, health insurance and unemployment insurance five times or more (irrespective of whether the offender has been prosecuted for criminal liability or not, if the statute of limitations for criminal prosecution has not expired or the offender’s criminal records have not been expunged) and that the offender has used the illicit gains from the insurance crimes as a source of income.

The crimes deemed to have made use of sophisticated and deceitful means (as stipulated in point d of item 2 in Articles 214 and 215 of the Penal Code) are those cases where the offenders utilise high-tech methods, collude with those in power, or use other methods to destroy evidence or cover up their crimes, obstructing the discovery and investigation of the crimes.

In addition, the Resolution from the Council of Judges of the Supreme Court also provides some details that will factor in the determination of the penalty framework:

- Committing a crime twice or more as provided for in point a, item 2 in Article 216 of the Penal Code: where an offence of evading social insurance, health insurance, and unemployment insurance payment has been committed two or more times, but the offender has not yet been prosecuted for criminal liabilities and the statute of limitations for criminal liability has not yet expired;

- Failure to pay the insurance amount which has been deducted or collected from the employees as stipulated in point d, item 2 and point c, item 3 of Article 216 of the Penal Code: where the employer has collected or deducted insurance from the employees’ monthly wages subject to insurance contribution, but fails to submit the amount to insurance agencies./.