According to the provisions of Clause 3, Article 122 of the Law on Social Insurance, 2014; Clause 3 of Article 49 of the Law on Health Insurance amended and supplemented in 2014:  Employers that fail to pay the premiums for 30 days or more shall not only full pay the amount not yet paid or paid late and be handled in accordance with law but also pay an interest equaling 2 times the average interest rate of investment from the social insurance fund in the preceding year, calculation

based on the late paid amount and late payment period.

Item b, Point 1.4, Clause 1, Article 40 of Decision 959 / QD-BHXH dated 09/9/2015 of the Social Insurance of Vietnam is about  Managing debt and urging collection of debt of the social insurance, health insurance and unemployment insurance of “the units whose owners are foreigners who have fled Vietnam; the units are not operating or have no managers or operators”:  The social security office must temporarily calculate the amount of money to be paid and interest paid late until the enterprise ceases its operation. After the enterprise pays, in addition to the amount of debt and interest already calculated, the social security office will calculate and collect the interest for late payment of additional contributions from the date of closing the amount of social insurance contributions must pay in accordance with the law.