From a business perspective, participating in social insurance is a mandatory obligation to ensure the rights of employees in times of illness, accident, maternity, or retirement. To fulfill this responsibility and obligation in accordance with the law, businesses need to identify the individuals required to participate in mandatory social insurance and the contribution rates according to the latest regulations.
This article provides a complete and detailed guide to social insurance and Things to know when there is a social insurance inspector in businesses.
Regulations on Social Insurance Inspection
1. What is Social Insurance Inspection?
Social Insurance Inspectorate is Specialized inspections regarding social insurance, unemployment insurance, and health insurance contributions are carried out by specialized inspection teams.
2. Principles of operation of specialized inspections regarding social insurance, unemployment insurance, and health insurance contributions.
- Adhere to the law; ensure accuracy, objectivity, honesty, transparency, democracy, and timeliness.
- There should be no overlap in scope, subjects, content, or timing of inspections between agencies performing inspection functions; and inspections should not hinder the normal operations of the agencies, organizations, and individuals being inspected.
- Conducting these activities regularly, in conjunction with the tasks of social insurance agencies; promptly detecting, preventing, and handling violations of laws on social insurance, unemployment insurance, and health insurance contributions; contributing to strengthening the effectiveness of state management in the fields of social insurance, unemployment insurance, and health insurance.
3. The agency responsible for conducting specialized inspections regarding social insurance, unemployment insurance, and health insurance contributions.
- Vietnam Social Insurance.
- Provincial/City Social Insurance (hereinafter referred to as Provincial Social Insurance).
Social insurance inspection cases
1. Content of specialized inspection regarding social insurance, unemployment insurance, and health insurance contributions.
Social insurance inspectors will inspect the following:
- Individuals who contribute to social insurance at enterprises.
- Social insurance contribution rates at enterprises
- Methods of paying social insurance contributions at enterprises.
2. Cases subject to social insurance inspection
- Inspections are conducted according to the plan and program of the social insurance management agency.
- Inspect cases when signs of violations of laws on social insurance, unemployment insurance, and health insurance contributions are detected, or when assigned by the head of the state management agency for social insurance, unemployment insurance, and health insurance.
Experience in social insurance inspection
1. Prepare the social insurance inspection dossier.
During an inspection, the Social Insurance agency will send the inspection decision and the social insurance inspection file. Based on the inspection content and the requirements of the Social Insurance inspection agency, the enterprise needs to prepare the appropriate documents.
Here are some common documents and records:
- Business registration certificate
- Declaration of employment
- Labor records
- Employment contracts, employee list
- The salary scale system is developed by the company.
- Registration documents for participation in and payment of social insurance, health insurance, and unemployment insurance.
- Notifications of Social Insurance and Health Insurance contribution results
- Social insurance, health insurance, and unemployment insurance payment slip
- Documents for transferring money for social insurance, health insurance, and unemployment insurance contributions.
- Documents for verification submitted for Social Insurance, Health Insurance, and Unemployment Insurance.
2. Which businesses are most likely to be inspected by the Social Insurance agency?
Based on years of experience advising on social insurance audits, businesses exhibiting the following characteristics are often more likely to be subject to social insurance audits:
- Register to postpone the start date of social insurance contributions.
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Employees receive high maternity benefits despite having contributed to social insurance for a short period.
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Failure to report the increase in social insurance contributions in a timely manner according to the regional minimum wage.
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Outstanding social insurance contributions…
Currently, businesses that are particularly vulnerable to social insurance audits are those whose declared salaries and employee numbers in the payroll submitted to the tax authorities differ from the actual salaries and numbers registered for social insurance. In such cases, businesses are subject to both social insurance and tax audits.
3. Request a postponement of the social insurance inspection.
When a business receives an inspection notice, if, due to objective circumstances, the business is unable to prepare the required documents in time, or its authorized representative cannot be present to work with the inspection team, the business may request a postponement of the inspection.
To request a postponement of a social insurance inspection, the enterprise must submit a written request for postponement to the agency that issued the social insurance inspection decision for their enterprise within the prescribed timeframe. In this case, the Head of the inspection team will prepare a record of the postponement and reschedule the inspection date so that the entity can complete all procedures as required by law (Form No. 03/BB-TT).