According to Vietnam Social Insurance (VSS), thanks to innovation, creativity and promotion of the application of information technology in inspection and examination, collection management has achieved many positive results, the rate of late payment of social insurance, unemployment insurance (UI), and health insurance (HI) has decreased over the years, from 3.67% in 2021 to 2.59% in 2024.
From 2024 to the end of April 2025, in order to effectively implement inspection and examination work in the context of many innovations in operating mechanisms, Vietnam Social Insurance has issued documents directing and guiding to strengthen inspection and examination, strictly handling violations of the law discovered through inspection.
The industry focuses on applying information technology, exploiting data from professional software to analyze, detect signs of violations and select key inspectors. Vietnam Social Insurance also directs local Social Insurance agencies to organize conferences to disseminate and dialogue with units that are late in paying and declaring taxes but have not participated or have not fully participated in social insurance, unemployment insurance, and health insurance for employees, and at the same time integrate propaganda on legal policies in the direct inspection process.
The Social Insurance Agency also resolutely punishes or recommends administrative sanctions, and applies enforcement for organizations and individuals who do not comply within the deadline.
In case of detecting signs of violating criminal law, promptly prepare a file to propose prosecution or send a report to the police for consideration and handling. Through inspection and examination activities, Vietnam Social Insurance has sent documents to the People's Committees of a number of provinces to recommend strengthening leadership in strictly implementing laws on social insurance, unemployment insurance, and health insurance, contributing to ensuring social security and social order and safety in the area.
In 2024 and in the first 4 months of 2025, the entire Vietnam Social Insurance System conducted inspection and examination at 22,928 units. In particular, the results of specialized inspections and examination of social insurance, unemployment insurance and health insurance premium show that: required to collect payment for 17,464 workers who are subject to participation but have not participated or participated in not enough time, with the total amount of 130.7 billion VND; At the same time, the collection for 38,957 workers lacked the prescribed level, with the amount of 127.3 billion dong. The total amount of units is slow to pay before the decision of the Economic Center is VND 2,106.8 billion and the amount recovered during the inspection and examination process is VND 1,099.8 billion.
In addition, the Social Insurance agency has issued or submitted to competent authorities to issue 1,948 decisions on administrative sanctions in the field of social insurance, unemployment insurance, and health insurance contributions, with a total amount of fines payable to the state budget of VND61.1 billion.
Regarding the inspection of social insurance and unemployment insurance payments, it has requested a recovery of 11.2 billion VND to the social insurance fund due to receiving unregulated benefits and 981.03 million VND to the unemployment insurance fund due to incorrect payment of unemployment benefits. In the work of inspecting, managing and settling health insurance examination and treatment costs, the Social Insurance sector has requested to recover 172.4 billion VND to the health insurance fund due to improper spending.
With strong and unified direction throughout the system, Vietnam Social Security has promoted innovation in inspection and examination (TTKT), especially applying information technology to exploit centralized and interconnected data. Thanks to that, it helps shorten the time of working directly at the unit, improve the quality of IT and allow 100% review of records, even for businesses with thousands of employees or medical facilities with millions of health insurance examinations and treatments.
Results in 2024 show a clear increase in effectiveness: The amount of late payment increased by 18.15%; the number of decisions to sanction administrative violations increased by 6.57%; the amount of health insurance medical examination and treatment costs recovered to the fund increased by 54.5% compared to 2023. The inspection work has promptly detected and prevented acts of late payment, evasion, and appropriation of funds, strictly handled prolonged violations, protected the rights of workers, and raised awareness of law compliance.
The rate of late payment of social insurance, unemployment insurance, and health insurance has decreased steadily over the years: from 3.67% in 2021 to 2.59% in 2024. The inspection results are also an important practical basis for Vietnam Social Insurance to propose perfecting policies and laws on social insurance, health insurance and inspection, ensuring feasibility and suitability to reality, better protecting the rights of participants.
