Penalty for not disclosing social insurance payment information

Lawyer Nguyen Thu Thuy, YouMe Law Firm LLC replied:

Clause 7, Article 23 of the Law on Social Insurance 2014 stipulates the responsibilities of social insurance agencies as follows: Annually, provide information on social insurance payments of employees for employers to publicly post.

Clause 7, Article 21 of the Law on Social Insurance 2014 stipulates the responsibilities of employers as follows: Every 6 months, publicly post information on social insurance payments for employees; provide information on social insurance payments of employees when requested by employees or trade unions.

Clause 2, Article 39, Chapter III of Decree No. 12/2022/ND-CP stipulating administrative sanctions for violations in the fields of labor, social insurance, and Vietnamese workers working abroad under contracts (hereinafter referred to as "Decree No. 12/2022/ND-CP") stipulates violations of regulations on compulsory social insurance and unemployment insurance as follows:

2. A fine of from VND 1,000,000 to VND 3,000,000 shall be imposed on an employer committing one of the following acts:

a) Annually, not publicly posting information on social insurance contributions of employees provided by social insurance agencies as prescribed in Clause 7, Article 23 of the Law on Social Insurance;

b) Failure to provide or incomplete provision of information on compulsory social insurance and unemployment insurance payments of employees when requested by employees or trade unions.

Clause 1, Article 6 of Decree No. 12/2022/ND-CP stipulates the fine level, sanctioning authority and principles applicable to repeated administrative violations as follows:

1. The fines prescribed for violations of the provisions in Chapter II, Chapter III and Chapter IV of this Decree are fines for individuals, except for the cases prescribed in Clauses 1, 2, 3, 5, Article 7; Clauses 3, 4, 6, Article 13; Clause 2, Article 25; Clause 1, Article 26; Clauses 1, 5, 6, 7, Article 27; Clause 8, Article 39; Clause 5, Article 41; Clauses 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, Article 42; Clauses 1, 2, 3, 4, 5, 6, 7, 8, Article 43; Clauses 1, 2, 3, 4, 5, 6, 7, 8, Article 45; Clause 3, Article 46 of this Decree. The fine for an organization is twice the fine for an individual.

Thus, employers who do not publicly post information on employees' social insurance contributions provided by social insurance agencies may be fined from VND 1,000,000 to VND 3,000,000 for individuals and from VND 2,000,000 to VND 6,000,000 for organizations according to the regulations cited above.