The crime of evading social insurance, health insurance, and unemployment insurance contributions for employees is regulated and guided by Article 216 of the Penal Code No. 100/2015/QH13 dated November 27, 2015, specifically as follows.
1. Any person who is obligated to pay social insurance, health insurance, and unemployment insurance for employees but fraudulently or by other means fails to pay or fails to pay in full as prescribed for 06 months or more, in one of the following cases, and who has been administratively penalized for this act but continues to violate the law, shall be fined from VND 50.000.000 to VND 200.000.000, sentenced to non-custodial correctional labor for up to 01 year, or imprisoned from 03 months to 01 year:
a) Evading insurance contributions ranging from VND 50.000.000 to less than VND 300.000.000;
b) Evading insurance contributions for 10 to fewer than 50 employees.
2. Committing an offense falling under one of the following circumstances shall be punishable by a fine of VND 200.000.000 to VND 500.000.000 or imprisonment from 06 months to 03 years:
a) Committing the crime two or more times;
b) Evading insurance contributions ranging from VND 300.000.000 to less than VND 1.000.000.000;
c) Evading insurance contributions for between 50 and fewer than 200 people;
d) Failure to pay the insurance contributions collected or deducted from employees as stipulated in point a or point b of Clause 1 of this Article.
3. Committing an offense falling under one of the following circumstances shall be punishable by a fine of VND 500.000.000 to VND 1.000.000.000 or imprisonment from 02 to 07 years:
a) Evading insurance contributions of VND 1.000.000.000 or more;
b) Refusing to pay insurance premiums for 200 or more people;
c) Failure to pay the insurance contributions collected or deducted from employees as stipulated in point b or point c of Clause 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) If the offense falls under the circumstances specified in Clause 1 of this Article, the penalty shall be a fine of VND 200.000.000 to VND 500.000.000;
b) If the offense falls under the circumstances specified in Clause 2 of this Article, the penalty shall be a fine of VND 500.000.000 to VND 1.000.000.000;
c) If the offense falls under the circumstances specified in Clause 3 of this Article, the fine shall be from VND 1.000.000.000 to VND 3.000.000.000.
Note: At the time of this inquiry, the applicable legal document may have expired. Please refer to the relevant regulations or call 1900.6169 for the fastest legal advice and support.
