What is the reason why the act of evading social insurance contributions has not been sanctioned?

Nam Dương |

Ho Chi Minh City - According to the City Social Insurance, the failure to sanction the act of evading social insurance contributions is due to the lack of specific regulations on penalties and the old regulations are no longer appropriate.

At a meeting with press agencies to announce the operating situation on January 15, Mr. Lo Quan Hiep - Director of Ho Chi Minh City Social Insurance - said that in 2025, the total collection of social insurance, health insurance, and unemployment insurance was 147,381.2 billion VND, reaching 102.86% compared to the plan. The rate of late payment was 3.77% compared to the assigned collection plan (except for difficult collections due to dissolution, bankruptcy, owner absconding, missing...).

In 2025, the City Social Insurance sector actively conducted surprise inspections and examinations to promptly detect, prevent and handle organizations and individuals with violations of the law on social insurance, health insurance, and unemployment insurance to protect the legitimate rights of employees.

As a result, in 2025, the entire Ho Chi Minh City Social Insurance sector inspected, examined, and compared over 2,624 enterprises that were late in paying social insurance. Through inspection and examination, administrative violation records were made for 69 enterprises and units with a total fine amount of over 6.6 billion VND and 13 enterprises and units complied with administrative violation sanctioning decisions with a total fine amount paid of 1.2 billion VND.

Ho Chi Minh City Social Insurance has sent documents urging 17,458 businesses and established 35 working groups together with representatives of police, tax agencies and relevant departments and branches to work directly with 2,034 businesses that have not fully fulfilled their responsibilities for social insurance, unemployment insurance, and health insurance contributions as prescribed.

As a result, over 8,700 businesses have overcome with a total amount of over 519 billion VND. Of which, 5,801 businesses have completely overcome late payments with a total amount of over 263 billion VND. There are 2,958 businesses partially overcoming, with a total amount of overpaid 257 billion VND.

Nam 2025, da co 5.801 doanh nghiep cham dong BHXH da khac phuc hoan toan tien cham dong BHXH voi tong so tien tren 263 ti dong sau don doc cua BHXH TPHCM. Anh: Nam Duong
The act of evading social insurance contributions can be punished with a maximum of 7 years in prison. Photo: Nam Duong

Explaining the reason for not being able to sanction acts of evading social insurance contributions, Mr. Lo Quan Hiep said that currently, the provisions of law on social insurance and health insurance have stipulated groups of acts of late payment, evasion of social insurance, unemployment insurance, and health insurance.

However, the acts of late payment and evasion of payment of the 2024 Law on Social Insurance, the Law amending and supplementing a number of articles of the 2024 Law on Health Insurance are not synchronized in terms of behavior as well as the time limit for determining behavior, so the application of Decree 12/2022/ND-CP "Regulations on administrative penalties in the field of labor, social insurance, Vietnamese workers going to work abroad under contracts", Decree 117/2020/ND-CP "Regulations on administrative penalties in the field of health" is no longer suitable for handling administrative violations, because these decrees are built on the basis of the 2014 Law on Social Insurance and the 2014 Law on Health Insurance amended and supplemented.

Ho Chi Minh City Social Insurance has also issued a document requesting functional agencies to provide guidance on identifying violations in the fields of social insurance, unemployment insurance, health insurance and applying current legal regulations while waiting for amendments and supplements to the decree on sanctioning administrative violations in the fields of social insurance, unemployment insurance and health insurance. At the same time, contribute opinions on regulations on administrative sanctions in the fields of labor, social insurance, health insurance, and unemployment insurance.

Nam Dương
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