Sending a question to Vietnam Social Insurance, reader N.M.T said: "I see information that from July 1, 2025, if I do not pay social insurance, health insurance will be prosecuted for criminal liability. I would like to ask, is the above information correct? ".
Regarding this issue, Vietnam Social Security responds as follows:
From July 1, 2025, according to Article 39 of the Law on Social Insurance and Article 48b of the Law on Health Insurance, one of the following acts will be subject to administrative sanctions for evasion of social insurance, unemployment insurance (UI), and health insurance (except in cases where there is a legitimate reason according to Government regulations).
- Not registering or not fully registering the number of people required to participate in compulsory social insurance and unemployment insurance after 60 days from the date of expiration of the prescribed period.
- Do not make a list or make an incomplete list of people who must participate in health insurance after 60 days from the date of expiration of the prescribed period.
- Registering salary as the basis for compulsory social insurance and unemployment insurance contributions lower than prescribed.
- Registering salary as the basis for health insurance payment lower than the prescribed salary.
- Not paying or not paying in full the registered amount of compulsory social insurance and unemployment insurance after 60 days from the date of compulsory social insurance and unemployment insurance payment no later than and having been urged by the competent authority.
- Not paying or not fully paying the registered amount of health insurance after 60 days from the date of health insurance payment at the latest and having been urged by the competent authority.
According to Article 216 of the Penal Code:
"Article 216. Crime of evasion of social insurance, health insurance, unemployment insurance for employees
1. Any person who is obliged to pay social insurance, health insurance, or unemployment insurance for employees but fraudulently or by other means does not pay or does not pay fully according to regulations for 06 months or more in one of the following cases, has been administratively sanctioned for this act but still violates, will be subject to a fine of VND 50,000,000 to VND 200,000,000, non-custodial reform for up to 01 year or imprisonment from 03 months to 01 year:
a) Insurance payment period from VND 50,000,000 to VND under VND 300,000,000;
b) Unpaid insurance for 10 to less than 50 employees.
2. Committing a crime in one of the following cases shall be subject to a fine of VND 200,000,000 to VND 500,000,000 or imprisonment from 06 months to 03 years:
a) Committing the crime 02 times or more;
b) Insurance payment period from VND 300,000,000 to VND under VND 1,000,000,000;
c) Capital contribution for insurance for 50 to less than 200 employees;
d) Not paying the insurance amount collected or deducted by the employee as prescribed in Point a or Point b, Clause 1 of this Article.
3. Committing a crime in one of the following cases shall be subject to a fine of VND 500,000,000 to VND 1,000,000,000 or imprisonment from 02 to 07 years:
a) Insurance payment of VND 1,000,000,000 or more;
b) Deprivation of insurance payment for 200 or more employees;
c) Not paying the insurance amount collected or deducted by the employee as prescribed in Point b or Point c, Clause 2 of this Article.
4. The offender may also be fined from VND 20,000,000 to VND 100,000,000, banned from holding a position, practicing a profession or doing certain jobs from 01 year to 05 years.
5. Commercial lawyers who commit crimes specified in this Article shall be subject to the following penalties:
a) Committing a crime under the provisions of Clause 1 of this Article shall be subject to a fine of VND 200,000,000 to VND 500,000,000;
b) Committing a crime under the provisions of Clause 2 of this Article shall be subject to a fine of VND 500,000,000 to VND 1,000,000,000;
c) Committing a crime under the provisions of Clause 3 of this Article shall be subject to a fine of VND 1,000,000 to VND 3,000,000,000".
Thus, after being administratively sanctioned for evasion of social insurance, unemployment insurance, and health insurance payments, if there is fraud or other tricks to not pay or not fully pay social insurance, unemployment insurance, and health insurance according to regulations for 06 months or more, criminal proceedings will be considered.
