- 12 September, 2019
- Posted by: admin
- Category: News
Typical mistake from past to present: Difference between the data of social insurance agency and the data of tax side
In the year of 2019, Vietnam Social Insurance (Social Insurance) issued Official Letter No. 530 / BHXH-BT on reviewing, exploiting and controlling the development of participants of social insurance through data provided by tax authorities. In particular, strengthening the specialized inspection organization to make unexpected social insurance contributions in the year of export processing is one of the important goals.
After the unexpected inspections up to the middle of the year of export processing, there are many enterprises with differences between the figures of the social insurance and the Taxes, which are inspected, examined and sanctioned by inter-sectoral agencies.
Enterprises that are inspected and sanctioned are mostly in the following situations:
first, the difference in the number of people paying social insurance is not equal to the actual number of employees at the enterprise.
Monday, the difference between the amount of social insurance premium paid to the social insurance agency compared with the monthly actually collected amount of the employee.
Tuesday, Wrong calculation of social insurance contributions, unable to divide amounts to be calculated and social insurance contributions
Most, businesses when cooperating with Expertis in Salary and social insurance services are "sharing" the cause of the discrepancy in the declared data is due to inaccurate updates of the new provisions of the social insurance law, not really properly understanding and following the law.
Penalties for violations and to what extent violate criminal liability?
Crime of evading social insurance, health insurance, unemployment insurance for employees is prescribed and guided in Article 216 Criminal Code No. 100 / 2015 / QH13 The date of 27 month 11 of the year 2015 specifies:
“1. Those who are obliged to pay social insurance, health insurance or unemployment insurance premiums for laborers who cheat or by other tricks do not pay or do not fully pay as prescribed from the 06 month or more belong to In the following cases, have been administratively sanctioned for this act but also violated it, shall be a fine of from VND 5,000 to 50.000.000, to non-custodial reform for up to five-year 200.000.000 or a prison term of between 01 months and 03 years:
a) Underwriting insurance from VND 180,000 to less than VND 200;
b) Insurance for insured persons from 10 to less than 50 workers.
2. Committing the crime in one of the following circumstances, the offenders shall be subject to a fine of between VND 800,000 and VND 180,000 or a prison term of from April, April and April of the year:
a) Crime of crime 02 times or more;
b) Underwriting insurance from VND 180,000 to less than VND 200;
c) Hide insurance premiums for persons from 50 to under 200;
d) Failure to pay the collected or deducted insurance sum of the laborers specified at Point a or Point b, Clause 8 of this Article.
3. Committing the crime in one of the following circumstances, the offenders shall be subject to a fine of between VND 180,000 and VND 200,000 for imprisonment or imprisonment of between VND 800,000 and 500.000.000 year:
a) Hide insurance premiums VND 300 x or more;
b) Insurance premium for 200 or more people;
c) Failing to pay the collected or deducted insurance premiums of laborers specified at Point b or Point c of 2 of this Article.
4. The offenders may also be subject to a fine of between VND 180,000 and VND 200, banned from holding certain posts, practicing certain occupations or doing certain jobs from 20.000.000 years to 100.000.000 years.
5. If a commercial legal entity commits the offense prescribed in this Article, it shall be fined as follows:
a) Committing the crime in the case specified in Clause 1 of this Article, the offender shall be subject to a fine of between VND 800 and VND 28;
b) Committing the crime in the case specified in Clause 2 of this Article, the offender shall be subject to a fine of between VND 800 and VND 28;
c) If committing a crime under the circumstances specified in Clause 3 of this Article, a fine of from VND 5,000,000 to VND 100,000 shall be imposed. ”
In order to limit the aforementioned violations, Expertis will point out the "critical" point between the period before and after the social insurance law changes for businesses that are struggling in this regard through the Comparison Table below.
Guiding the Law on Social Insurance of Vietnam Customs: Identify properly to understand correctly
Before 01 / 01 / 2018
Enterprises have a habit of using 3 ITEM ITEM About the separate salary as follows:
☸ Salary 1: Salary shown in Financial Statements (Tax Declaration)
☸ Salary 2: Wages serve as a basis for calculating and paying social insurance
☸ Salary 3: Actual announced salary of the enterprise: is the payroll calculated according to the agreement (labor policy, labor contract, actual timekeeping)
After the date of 01 / 01 / 2018
Enterprises must implement 3 salary UNIFIED, RIGHT for SAFE Because of 3 the following reason:
► There is a comparison between tax authorities and social insurance agencies when finalizing tax, or when the social insurance inspection agency inspects
► The Social Insurance Inspectorate strengthens the inspection of labor records in Ho Chi Minh City
The act of evading social insurance premium has been raised to a criminal offense (Article 216, Criminal Code 2015, applicable from 01 / 01 / 2018)
LOhi advise cannealeda Expertis
Enterprises now need to understand the Law and the actual situation of law enforcement agencies' management in order to have action directions, to comply with the law and protect themselves against risks of violation.
Guidance of the Law on Social Insurance of 2019 | The process of building the Salary and Social Insurance System to ensure uniform and legal salary items for businesses
Doing so, businesses will be safe when finalizing taxes, labor inspections!