The participants are unit heads, company directors, and staff working in accounting or human resource organization of units and enterprises...
At the meeting, Mr. Ngo Trung Tu - Deputy Head of the Department of Management of Revenue and Development of Social Insurance participants in Hanoi City said that he had conveyed some basic contents that need to be noted about the groups of subjects subject to social insurance according to the Social Insurance Law, the Health Insurance Law, the Decree guiding social insurance and health insurance effective from July 1, 2025.
In particular, based on the Law on Social Insurance, the Law on Health Insurance, the Law on Employment, the Law on Occupational Safety and Hygiene: Employers participating in compulsory social insurance, health insurance, and unemployment insurance include: State agencies, public service units; foreign Party agencies, organizations, international organizations operating in Vietnam; enterprises, cooperatives, cooperative unions, business households, other organizations and individuals with labor lease and employment under labor contracts.
Thus, for enterprises that hire, employ labor under the Labor Federation or enterprise managers with salaries or salaries, they will have to register to participate in compulsory social insurance, health insurance, and unemployment insurance according to regulations.
Employees working under an indefinite-term Labor Federation, a labor Federation determined to have a term of 1 month or more, a seasonal contract, or a certain job of 1 month or more participating in compulsory social insurance, even in cases where the employee is an employer with a signed agreement but has paid salary; the business manager, the cooperative management person receives salary from one party, works with a fixed period or no fixed period, including: Member of the board of management of a joint stock company, member of the board of a limited company, chairman of a company, legal representative of the enterprise, representative of state capital, representative of the enterprise receiving salary or no salary in foreign-invested enterprises or in foreign-invested enterprises.
Business owners of business households registered to pay taxes according to the declaration method are subjects participating in compulsory social insurance according to the provisions of the law on social insurance from July 2025. And some other subjects.
At the same time, the Social Insurance Law 2024 and the Law amending and supplementing a number of articles of the Health Insurance Law 2024 have clarified and strengthened the handling of acts of late payment and evasion of social insurance and health insurance payment to minimize the immediate social security rights of employees - Deputy Head of the Department of Revenue Management and Development of participants informed more.
Accordingly, late payment of social insurance and health insurance is the act of not paying or not fully paying the social insurance and health insurance amount from the date of payment of health insurance at the latest; not making a list or not making a complete list of employees subject to social insurance and health insurance within 60 days from the date of expiration of the prescribed period.
Paying social insurance and health insurance is the act of an employer not making a list or making an incomplete list of people eligible to participate in social insurance and health insurance after 60 days from the date of the prescribed limitation; not paying or not fully paying the registered amount of social insurance and health insurance after 60 days from the date of social insurance and health insurance payment no later than the prescribed date and has been urged by the competent authority according to regulations.
Also according to the provisions of Articles 40 and 41 of the Social Insurance Law 2024 and Articles 49 of the Health Insurance Law 2024, the sanctions are strengthened and specified compared to the Social Insurance Law and the current Health Insurance Law:
For the act of late payment or evasion of social insurance and health insurance: Compulsory to pay the full amount of late payment or evasion; pay an additional amount equal to 0.03%/day calculated on the amount of social insurance, health insurance late payment, evasion and the number of days of late payment or evasion of payment to the social insurance and health insurance fund; be administratively sanctioned according to the provisions of law, as well as not considered for emulation titles and commendation forms.
Notably, for evasion of payment alone, employers can also be prosecuted for criminal liability according to the provisions of law. This is a new point, clearly demonstrating the strictness in state management of social insurance and health insurance.
