This Circular guides the amendment of regulations on handling employers who delay social insurance payments, strengthens sanctions and rights of the Social Insurance in recovering social insurance debts.
适用范围
Vietnam Social Security; employers
要点
- Employers who delay social insurance payments for thirty days or more must pay penalties as prescribed in Decree No. 38/CP (Point 1).
- The Social Insurance has the right to request the Treasury, Banks to deduct money from the employer's account to pay social insurance and late payment penalties without the employer's consent (Point 1).
- Employers who deliberately violate the deadline for paying social insurance may be refused benefits by the Social Insurance and their files transferred to legal authorities for processing (Point 1).
- This Circular abolishes all provisions at Point 4, Section I, Part III of Circular No. 85/1998/TT-BTC dated June 25, 1998 of the Ministry of Finance.
- Other provisions in Circular No. 85/1998/TT-BTC remain unchanged (Point 2).
🌐 本文件的社会影响
- Enhance the ability of the Vietnam Social Security to recover social insurance debts.
- Create difficulties for employers who delay social insurance payments due to facing sanctions and refusal of benefit payments.
- Improve workers' benefits when they are guaranteed full social insurance entitlements.
❓ 常见问题
How will employers who delay social insurance payments be handled?
In addition to paying penalties as prescribed in Decree No. 38/CP, the employer must also pay late payment interest according to the overdue loan rate set by the State Bank. The Social Insurance has the right to deduct money from the employer's account to pay social insurance and late payment penalties.
What can the Social Insurance do when employers deliberately violate the deadline for paying social insurance?
The Social Insurance has the right to refuse social insurance benefits to all workers of the employer and transfer their files to legal authorities for processing.
What provisions does this Circular change?
This Circular abolishes all provisions at Point 4, Section I, Part III of Circular No. 85/1998/TT-BTC. Other provisions remain unchanged.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 55/1999/TT-BTC |
Hanoi, May 11, 1999 |
CIRCULAR
Guidance to amend Circular No. 85/1998/TT-BTC
dated June 25, 1998 of the Ministry of Finance on guiding the Financial Management Regulation
for the Vietnam Social Security
Pursuant to Decision No. 20/1998/QĐ-TTg dated January 26, 1998 of the Prime Minister promulgating the Financial Management Regulation for the Vietnam Social Security.
Pursuant to the opinion of the Supreme People's Procuracy (Document No. 558/KSVTTPL dated March 29, 1999).
The Ministry of Finance guides the amendment of Point 4, Section I, Part III of Circular No. 85/1998/TT-BTC dated June 25, 1998 of the Ministry of Finance guiding the Financial Management Regulation for the Vietnam Social Security as follows:
1. Point 4, Section I, Part III of Circular No. 85/1998/TT-BTC dated June 25, 1998 of the Ministry of Finance guiding the Financial Management Regulation for the Vietnam Social Security shall be amended as follows:
"In cases where employers delay payment of social insurance beyond 30 days from the due date, in addition to paying penalties as stipulated at Point 8, Article 11 of Decree No. 38/CP dated June 25, 1996 of the Government prescribing administrative sanctions for violations of labor laws, they must also pay late fees according to the interest rate for overdue loans as prescribed by the State Bank of Vietnam at the time of collection. At the same time, the Vietnam Social Security at all levels has the right to request the Treasury and banks to deduct funds from the employer’s account to pay social insurance premiums and late payment penalties (if applicable) without the employer's consent."
Employers who intentionally violate the payment deadlines for social insurance shall have their social insurance benefits for all employees suspended by the Vietnam Social Security at all levels; simultaneously, the case will be referred to the relevant legal authorities for handling according to the law against the employer."
2. The entire provisions of Point 4, Section I, Part III of Circular No. 85/1998/TT-BTC dated June 25, 1998 of the Ministry of Finance mentioned above are hereby abolished.
This Circular takes effect from the date of issuance. Other provisions of Circular No. 85/1998/TT-BTC dated June 25, 1998 of the Ministry of Finance remain unchanged.
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DEPUTY MINISTER MINISTRY OF FINANCE DEPUTY MINISTER (Signed) Nguyễn Thị Kim Ngân |
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