This circular guides the procedures for forcibly deducting money from the employer's bank account to pay outstanding social insurance contributions and accrued interest into the social insurance fund. It applies to employers who do not voluntarily implement measures to rectify the consequences according to administrative penalty decisions regarding social insurance contributions.
适用范围
Employers, organizations providing payment services (banks), and those authorized to issue decisions on forced deduction measures (Chairman of the People's Committee, Director of the Department of Labor, Invalids and Social Affairs, Head of the Social Insurance Organization).
要点
- Employers who do not voluntarily implement measures to rectify the consequences according to administrative penalty decisions regarding social insurance contributions will be subject to forced deduction measures from their accounts to pay outstanding social insurance contributions and accrued interest.
- The Department of Labor, Invalids and Social Affairs has the responsibility to propose to the authority issuing the decision on forced deduction measures within thirty days from the date of issuance of the administrative penalty decision.
- The authority issuing the decision on forced deduction measures must verify and issue the decision within a maximum period of three working days, clearly stating necessary information about the employer and the bank where they have an account.
- Banks have the responsibility to transfer money from the employer's account into the social insurance fund account according to the requirements set forth in the decision within thirty working days from the date of signing the decision.
- If the employer's account does not have sufficient balance or has insufficient balance to cover the deduction, the bank must notify the decision maker and apply other measures to ensure full collection of outstanding contributions, late payments, and accrued interest.
🌐 本文件的社会影响
- Positive impact: Ensuring full fulfillment of the obligation to pay social insurance contributions by employers, increasing resources for the social insurance fund.
- Negative impact: May impose financial burden on employers if the account balance is insufficient to cover the deduction.
❓ 常见问题
Who is subject to the forced deduction measure?
Employers who do not voluntarily implement measures to rectify the consequences according to administrative penalty decisions regarding social insurance contributions.
What is the deadline for proposing the application of the forced deduction measure?
Thirty days from the date of issuance of the administrative penalty decision.
What responsibilities do banks have during the implementation of the forced deduction measure?
Transfer money from the employer's account into the social insurance fund account according to the requirements set forth in the decision within thirty working days.
How will the bank handle the situation if the account does not have sufficient balance?
The bank must notify the decision maker and apply other measures to ensure full collection of outstanding contributions, late payments, and accrued interest.
Does the decision on applying the forced deduction measure have the effect of a transfer order issued by the account holder?
Yes, this decision has the effect of a transfer order issued by the account holder to deduct money from the employer's account and pay it into the social insurance fund.
全文
JOINT CIRCULAR
Guidelines for Compulsory Deduction of Funds from Employer's Deposit Account to Pay Unpaid and Late Social Insurance Contributions and Arrears Interest
Pursuant to Clause 3, Article 138 of the Social Insurance Law and Decree No. 135/2007/NĐ-CP dated August 16, 2007 of the Government on Administrative Penalties in the Field of Social Insurance (hereinafter referred to as Decree No. 135/2007/NĐ-CP), the joint ministries of Labor, War Invalids and Social Affairs, Finance, and State Bank of Vietnam guide the procedures for compulsory deduction of funds from employer's deposit account to pay unpaid and late social insurance contributions and interest arrears (hereinafter referred to as the compulsory deduction measure for payment into the social insurance fund) as follows:
I. APPLICABLE OBJECTS
1. Employers include the objects prescribed in Article 3 of Decree No. 152/2006/NĐ-CP dated December 22, 2006 of the Government guiding certain provisions of the Social Insurance Law on mandatory social insurance, who do not voluntarily comply with the remedial measures stipulated at points a and b, Clause 3, Article 7 of Decree No. 135/2007/NĐ-CP within the time limit specified in the administrative penalty decision on social insurance contribution payments, and have opened a deposit account at a service provider organization in Vietnam.
2. Service providers include the State Bank of Vietnam, banks, National Treasury, and other organizations authorized to provide payment services (hereinafter referred to as banks) where employers have opened deposit accounts.
3. Authorities competent to issue decisions applying the compulsory deduction measure for payment into the social insurance fund include the Chairpersons of People's Committees of districts, towns, cities under provinces; Chairpersons of People's Committees of centrally governed cities; Heads of Labor, War Invalids and Social Affairs Inspection Departments; and Heads of Labor, War Invalids and Social Affairs Inspection Department of the Ministry.
4. Heads of social insurance organizations at all levels include the General Director of the Vietnam Social Security, Directors of social insurance organizations at various levels.
II. PROCEDURES FOR COMPULSORY DEDUCTION OF FUNDS FOR PAYMENT INTO THE SOCIAL INSURANCE FUND
1. Proposing Application of Compulsory Deduction Measure for Payment into the Social Insurance Fund
The Labor, War Invalids and Social Affairs Inspection Department shall coordinate with relevant agencies and organizations to monitor the implementation of administrative penalty decisions on social insurance contribution payments in their respective provinces or centrally governed cities. If, thirty days after the issuance of the administrative penalty decision, the employer does not voluntarily make up the unpaid and late social insurance contributions and interest arrears as required by the decision, the Labor, War Invalids and Social Affairs Inspection Department shall propose to the competent authority to apply the compulsory deduction measure for payment into the social insurance fund.
2. Issuing Decision to Apply Compulsory Deduction Measure for Payment into the Social Insurance Fund:
a) Within a maximum period of three working days from the date of receipt of the written proposal from the Labor, War Invalids and Social Affairs Inspection Department, the competent authority shall verify and issue a decision to apply the compulsory deduction measure for payment into the social insurance fund.
The person issuing the decision to apply the compulsory deduction measure for payment into the social insurance fund has the right to request the bank where the employer has opened an account to provide information about the account and the balance.
The employer shall be responsible for notifying the competent authority issuing the decision of the bank where the account is opened and the account number when requested.
The competent authority issuing the decision to apply the compulsory deduction measure for payment into the social insurance fund shall be responsible for keeping confidential the information about the employer's account when provided.
b) The decision to apply the compulsory deduction measure for payment into the social insurance fund must clearly state the date of issuance; basis for issuance; name, position, and place of work of the issuer; name and basic information about the employer; reasons for deducting funds from the account; amount to be deducted; name of the account holder and account number of the employer; name and address of the bank where the employer has opened an account; account number of the social insurance fund; name and address of the service provider organization where the social insurance fund has opened an account; method of transferring funds; responsibilities for implementation; maximum deadline of thirty working days from the date of signing the decision and must be signed and stamped by the person issuing the decision to apply the compulsory deduction measure for payment into the social insurance fund.
The decision to apply the compulsory deduction measure for payment into the social insurance fund shall be prepared according to the form issued together with this Circular. If the decision spans more than one page, it must be stamped across the pages.
c) The decision to apply the compulsory deduction measure for payment into the social insurance fund shall serve as a substitute for the account holder's transfer order to deduct funds from the employer's account and pay into the social insurance fund.
d) The decision to apply the compulsory deduction measure for payment into the social insurance fund shall be sent to the bank where the employer has opened an account, the employer, the service provider organization where the social insurance fund has opened an account, and the Director of the Social Insurance Organization of the province or centrally governed city five days before the deduction from the account takes place.
3. Implementing the Decision to Apply the Compulsory Deduction Measure for Payment into the Social Insurance Fund:
a) Within five working days from the date of receipt of the decision to compel deduction of funds, if the account holder does not voluntarily deduct and transfer the funds to repay the social insurance fund, the bank where the employer has an account shall be responsible for transferring funds from the employer's account to the social insurance fund's account according to the requirements set forth in the decision before executing other transfer orders of the account holder. All costs related to the transfer shall be borne by the employer's account holder in accordance with the provisions of service providers.
In the case where the employer's account has sufficient balance to pay the full amount required by the decision but the bank intentionally delays or fails to execute the deduction, it will be subject to administrative penalties as stipulated in Article 35 of Decree No. 202/2004/ND-CP dated December 10, 2004 of the Government on administrative penalties in the field of currency and banking activities.
b) In the case where the employer's account has no remaining balance or has a balance insufficient to implement the decision, after transferring the available funds into the social insurance fund's account, the bank must notify in writing the person issuing the decision to consider applying other measures to ensure the full recovery of unpaid or overdue amounts and accrued interest into the social insurance fund in accordance with Decree No. 37/2005/ND-CP dated March 18, 2005 of the Government on procedures for applying coercive measures to enforce administrative penalty decisions.
4. Notification of the results of implementing the decision to apply the compulsory deduction measure to pay into the social insurance fund:
a) The bank where the employer has an account shall promptly notify the person issuing the decision to apply the compulsory deduction measure to pay into the social insurance fund about the result of the transfer according to the decision, and simultaneously inform the employer.
b) The bank where the social insurance fund has an account shall promptly notify the results of receiving the funds to the Director of the Social Insurance Department of the province or centrally-administered city.
c) The Social Insurance Department of the province or centrally-administered city shall promptly report the implementation results to the person issuing the decision.
III. IMPLEMENTATION
1. People's Committees at all levels shall be responsible for directing, inspecting, coordinating with relevant agencies, organizations, and employers within their jurisdiction to implement this Circular.
2. Departments of Labor, Invalids, and Social Affairs, and social insurance organizations at all levels shall be responsible for coordinating with relevant agencies and organizations to guide, implement, supervise, inspect, and report on the implementation situation within their jurisdiction.
3. This Circular shall take effect fifteen days from the date of publication in the Official Gazette. Any difficulties encountered during implementation should be reported to the relevant ministries for timely study and resolution./.
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：