Decree No. 86/2010/NĐ-CP on administrative penalties for violations in the field of social insurance

DECREE

Regulations on Administrative Sanctions for Violations in the Field of Social Insurance

_______________________________________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Social Insurance Law dated June 29, 2006;

Based on the Administrative Violation Handling Ordinance dated July 2, 2002; the Ordinance Amending and Supplementing Certain Provisions of the Administrative Violation Handling Ordinance dated April 2, 2008;

Considering the proposal of the Minister of Labor, Invalids and Social Affairs,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree stipulates the acts of administrative violations, forms of sanctions, levels of fines, authority, procedures for imposing sanctions, and measures to remedy consequences for violations of laws on social insurance.

An administrative violation in the field of social insurance is an act committed intentionally or negligently by individuals, agencies, organizations that violate laws on social insurance, which is not a criminal offense and must be subject to administrative sanctions according to the provisions of the law.

2. This Decree does not apply to acts violating laws on health insurance, deposit insurance, and other types of business insurance.

Article 2. Applicability

1. The subjects to be sanctioned:

a) Agencies, organizations, and individuals who commit administrative violations in the field of social insurance (hereinafter referred to as violators);

b) Foreign individuals and organizations that commit administrative violations in the field of social insurance within the territory, exclusive economic zone, and continental shelf of the Socialist Republic of Vietnam, except where international treaties to which the Socialist Republic of Vietnam is a party provide otherwise.

2. Agencies, organizations, and individuals related to the imposition of administrative sanctions in the field of social insurance.

3. Administrative sanctions shall not be applied to violations stipulated in this Decree committed by civil servants while performing their assigned duties. The handling of such violations shall be carried out in accordance with the provisions of the law on civil servants.

Article 3. Principles of Imposing Sanctions, Aggravating Circumstances, Mitigating Circumstances

1. The principles of imposing administrative sanctions in the field of social insurance shall be applied in accordance with the provisions of Article 3 of the Administrative Violation Handling Ordinance and Article 3 of Decree No. 128/2008/NĐ-CP dated December 16, 2008 of the Government detailing certain provisions of the Administrative Violation Handling Ordinance 2002 and the Ordinance Amending and Supplementing Certain Provisions of the Administrative Violation Handling Ordinance 2008 (hereinafter referred to as Decree No. 128/2008/NĐ-CP).

2. Aggravating circumstances shall be applied in accordance with the provisions of Article 9 of the Administrative Violation Handling Ordinance and Article 6 of Decree No. 128/2008/NĐ-CP.

3. Mitigating circumstances shall be applied in accordance with the provisions of Clause 1, Article 8 of the Administrative Violation Handling Ordinance.

Article 4. Forms of Sanctions and Measures to Remedy Consequences of Administrative Violations

1. Principal forms of administrative penalty:

a) Warning;

b) Fine.

The maximum fine for administrative sanctions in the field of social insurance is thirty million (30,000,000) Vietnamese dong.

When imposing a fine, the specific amount of the fine for a particular violation is the midpoint of the corresponding fine range specified in this Decree; if the violation has mitigating circumstances, the fine may be lower but not below the lowest level of the fine range already prescribed; if the violation has aggravating circumstances, the fine may be higher but not exceeding the highest level of the fine range already prescribed.

2. Additional forms of sanctions: confiscation of objects and means used to violate social insurance laws.

3. Measures to remedy consequences: depending on the nature and degree of the violation, violators may also be subject to measures to remedy consequences as provided in Chapter II of this Decree.

Article 5. Statute of Limitations for Administrative Sanctions

1. The statute of limitations for administrative sanctions in the field of social insurance is one (01) year, counted from the date the administrative violation in the field of social insurance was committed. If the time limit mentioned above has expired, the violator will not be sanctioned but still be subject to measures to remedy consequences as stipulated in this Decree.

2. Within the time limit specified in Clause 1 of this Article, if the violator commits a new administrative violation in the field of social insurance or deliberately evades or obstructs the imposition of sanctions, the statute of limitations specified in Clause 1 of this Article will not be applied; the statute of limitations for administrative sanctions will be recalculated from the date of committing the new administrative violation or the date when the act of evasion or obstruction ends.

3 The statute of limitations for administrative sanctions against individuals who have been indicted, prosecuted, or had a decision made to bring the case to trial under criminal procedure, but subsequently have a decision to terminate the investigation or terminate the case, where the violation has characteristics of an administrative violation in the field of social insurance as provided for in Clause 2, Article 10 of the Administrative Violation Handling Ordinance.

Article 6. Period Considered as Not Having Been Punished

The period considered as not having been punished for administrative violations in the field of social insurance shall be applied according to the provisions of Article 11 of the Administrative Violations Handling Ordinance.

Chapter II

VIOLATIONS, FORMS OF PENALTY, AMOUNT OF PENALTY AND MEASURES TO REMEDY CONSEQUENCES

PART 1

FOR EMPLOYERS

Article 7. Failure to contribute to social insurance for all employees subject to mandatory social insurance and unemployment insurance

1. Fine

a) From VND 1,000,000 to VND 5,000,000 when the violation involves from one to ten employees.

b) From VND 5,100,000 to VND 10,000,000 when the violation involves from eleven to fifty employees;

c) From VND 10,100,000 to VND 18,000,000 when the violation involves from fifty-one to one hundred employees;

d) From VND 18,100,000 to VND 24,000,000 when the violation involves from one hundred and one to five hundred employees;

đ) From VND 24,100,000 to VND 30,000,000 when the violation involves five hundred and one employees or more;

2. Measures to remedy consequences:

a) Compel the payment of the amount of social insurance within thirty days from the date of receiving the decision on punishment;

b) Compel the payment of interest on the unpaid or delayed social insurance amount at the investment interest rate of the social insurance fund for the year within thirty days from the date of receiving the decision on punishment.

Article 8. Inadequate contribution to social insurance for the number of employees subject to mandatory social insurance and unemployment insurance

1. Fine from VND 300,000 to VND 2,500,000 for each employee involved in the violation.

2. Measures to remedy consequences:

a) Compel the payment of the amount of social insurance within thirty days from the date of receiving the decision on punishment;

b) Compel the payment of interest on the unpaid or delayed social insurance amount at the investment interest rate of the social insurance fund for the year within thirty days from the date of receiving the decision on punishment.

Article 9. Delay in contributing to mandatory social insurance and unemployment insurance

1. Fine at 0.05% of the prescribed contribution level under the social insurance law for each day of delay, but not exceeding VND 30,000,000 in total.

2. Measures to remedy consequences:

a) Compel the payment of the amount of social insurance within thirty days from the date of receiving the decision on punishment;

b) Compel the payment of interest on the unpaid or delayed social insurance amount at the investment interest rate of the social insurance fund for the year within thirty days from the date of receiving the decision on punishment.

Article 10. Contribution to mandatory social insurance and unemployment insurance not in accordance with the prescribed level

1. Fine from VND 300,000 to VND 700,000 for each employee involved in the violation.

2. Measures to remedy consequences:

a) Compel the payment of the amount of social insurance within thirty days from the date of receiving the decision on punishment;

b) Compel the payment of interest on the unpaid or delayed social insurance amount at the investment interest rate of the social insurance fund for the year within thirty days from the date of receiving the decision on punishment.

Article 11. Establishing a list of employees that does not reflect reality to enjoy mandatory social insurance benefits (sick leave allowance, maternity allowance, work injury allowance, occupational disease allowance ...)

1. Warning.

2. Fine from VND 200,000 to VND 500,000 for each employee involved in the violation.

3. Measures to remedy consequences:

a) Compel the reimbursement of the wrongly paid amount to the social insurance organization within ten working days from the date of receiving the decision on punishment;

b) Compel the correction and submission of the wrongly confirmed documents within ten working days from the date of receiving the decision on punishment.

Article 12. Incorrect confirmation of working time and contribution level for mandatory social insurance and unemployment insurance of employees

1. Warning.

2. Fine from VND 200,000 to VND 400,000 for each employee involved in the violation.

3. Measures to remedy consequences:

a) Compel the reimbursement of the wrongly paid amount to the social insurance organization within ten working days from the date of receiving the decision on punishment;

b) Compel the correction and submission of the wrongly confirmed documents within ten working days from the date of receiving the decision on punishment.

Article 13. Failure to establish participation files for mandatory social insurance and unemployment insurance within thirty days from the date of signing the labor contract, employment contract, or recruitment

1. Fine from VND 300,000 to VND 700,000 for each employee involved in the violation.

2. Measures to remedy consequences: compel the establishment and completion of files and procedures for employees within ten working days from the date of receiving the decision on punishment.

Article 14. Acts of not processing (preparing files or documents) to request the social insurance agency to settle pension benefits at least 30 days before the date when the employee meets the conditions for retirement; requesting the social insurance agency to settle work injury and occupational disease benefits more than 30 days from the date of receiving all valid documents of the employee.

1. Warning.

2. Fine from VND 200,000 to VND 500,000 for each employee involved in the violation.

3. Measures to remedy consequences: compel the establishment and completion of procedures to request the social insurance agency to settle social insurance benefits for employees within 10 working days from the date of receiving the penalty decision.

Article 15. Acts of not paying mandatory social insurance benefits to employees (sick leave allowance, maternity allowance, work injury allowance, occupational disease allowance...).

1. Fine from VND 1,500,000 to VND 2,000,000 for each employee who is violated against.

2. Measures to remedy consequences: compel the payment of social insurance allowances to employees within 10 working days from the date of receiving the penalty decision.

Article 16. Acts of delayed payment: sick leave allowance, maternity allowance, recuperation allowance after illness or maternity leave after three working days from the date of receiving all valid documents of the employee; work injury and occupational disease allowance after 15 days from the date of receiving the payment decision from the social insurance agency.

1. Fine from VND 200,000 to VND 500,000 for each employee.

2. Measures to remedy consequences: compel the payment of social insurance amounts to employees within 10 working days from the date of receiving the penalty decision.

Article 17. Acts of not returning the social insurance book to employees on time when the employees no longer work.

1. Warning.

2. Fine from VND 500,000 to VND 1,000,000 for each employee who is violated against.

3. Measures to remedy consequences: compel the return of the social insurance book to employees within 10 working days from the date of receiving the penalty decision.

Article 18. Acts of failing to properly manage the social insurance book during the period when the employee is working, leading to loss, damage, alteration, or erasure.

1. Warning.

2. Fine from VND 100,000 to VND 200,000 for each social insurance book that is lost, damaged, altered, or erased.

3. Measures to remedy consequences: compel the submission of procedures to request the competent authority to issue a new social insurance book within 10 working days from the date of receiving the penalty decision.

Article 19. Acts of not referring employees to the Medical Examination Board for assessment of reduced work capacity to settle social insurance benefits for employees.

1. Warning.

2. Fine from VND 500,000 to VND 700,000 for each employee who is violated against.

3. Measures to remedy consequences: compel the referral of employees to the Medical Examination Board for assessment of reduced work capacity within 10 working days from the date of receiving the penalty decision.

Article 20. Acts of not providing documents and information about mandatory social insurance and unemployment insurance upon request of the competent state agency, employees, or trade unions.

1. To issue warnings.

2. Fine from VND 1,000,000 to VND 5,000,000.

3. Measures to remedy consequences: compel the provision of documents and information within 10 working days from the date of receiving the penalty decision.

Article 21. Acts of reporting false information or providing inaccurate data on social insurance to competent state agencies and local social insurance organizations

1. To issue warnings.

2. Fine from VND 1,000,000 to VND 5,000,000.

3. Measures to remedy consequences: compel the provision of true reports, information, and data within ten working days from the date of receiving the penalty decision.

Article 22. Acts of misusing the mandatory social insurance fund for purposes other than intended

1. Fine from six million dong to ten million dong.

2. Measures to remedy consequences:

a) Compel the recovery of profits obtained from the misuse of the fund;

b) Compel the full reimbursement of the amount of the Social Insurance Fund that was misused within ten working days from the date of receiving the penalty decision.

PART 2

FOR EMPLOYEES

Article 23. Acts of agreeing with employers not to participate in mandatory social insurance and unemployment insurance

1. To issue warnings.

2. Fine from one hundred thousand dong to three hundred thousand dong.

3. Measures to remedy consequences:

a) Compel the recovery of the amount of social insurance and unemployment insurance within ten working days from the date of receiving the penalty decision.

b) Compel the payment of interest on the unpaid or delayed social insurance and unemployment insurance amounts according to the investment interest rate of the social insurance fund for the year within ten working days from the date of receiving the penalty decision.

Article 24. Acts of declaring inaccurately or altering, erasing contents related to the enjoyment of mandatory social insurance, voluntary social insurance, and unemployment insurance

1. To issue warnings.

2. Fine from three hundred thousand dong to one million dong.

3. Measures to remedy consequences:

a) Compel the correction and resubmission of the incorrectly declared documents;

b) Compel the return of the social insurance benefits received due to the violation, including interest on the amount received, within ten working days from the date of issuing the penalty decision against the person violating the provisions of Clause 1 of this Article.

Article 25. Acts of forging documents to enjoy mandatory social insurance, voluntary social insurance, and unemployment insurance without reaching the level of criminal prosecution

1. Fine from one million dong to five million dong.

2. Additional forms of punishment: confiscation of forged documents and tools used to forge documents.

3. Measures to remedy consequences:

a) Compel the correction and resubmission of incorrectly declared documents within ten working days from the date of receiving the penalty decision;

b) Compel the return of the social insurance benefits received due to the violation, including interest on the amount received, within ten working days from the date of receiving the penalty decision.

Article 26. Acts of failing to provide information or providing inaccurate information to employers, social insurance organizations, and state management agencies when requested

1. To issue warnings.

2. Fine from one hundred thousand dong to four hundred thousand dong.

3. Measures to remedy consequences: compel the provision of true reports, information, and data within ten working days from the date of receiving the penalty decision.

PART 3

FOR SOCIAL INSURANCE ORGANIZATIONS AND OTHER ORGANIZATIONS

Article 27. Acts of failing to issue or close social insurance books within the prescribed time limit

1. Fine from two million dong to three million dong.

2. Measures to remedy consequences: compel the issuance or closure of social insurance books and their issuance to employees within ten working days from the date of receiving the penalty decision.

Article 28. Acts of failing to resolve social insurance, unemployment insurance, and voluntary insurance regimes within the prescribed time limit

1. A fine of from VND 2,000,000 to VND 5,000,000.

2. Measures to remedy consequences: Compel resolution of the regime for workers within ten working days from the date of receiving the penalty decision.

Article 29. Acts of resolving social insurance, unemployment insurance, and voluntary insurance regimes incorrectly

1. A fine of from VND 500,000 to VND 1,000,000 for each worker involved.

2. Measures to remedy consequences: Compel correct resolution of the regime for workers within ten working days from the date of receiving the penalty decision.

Article 30. Acts of paying out incorrect amounts or paying out benefits outside the prescribed time limit for mandatory social insurance, unemployment insurance, and voluntary insurance

1. A fine of from VND 3,000,000 to VND 6,000,000.

2. Measures to remedy consequences: Compel correct resolution of the regime for workers within ten working days from the date of receiving the penalty decision.

Article 31. Acts of harassing, causing difficulties, inconvenience, or hindrances that harm the legitimate rights and interests of workers and employers

1. Warning

2. Fine from VND 1,000,000 to VND 5,000,000.

3. Measures to remedy consequences: Compel compensation for damages to workers and employers (if applicable) within ten working days from the date of receiving the penalty decision.

Article 32. Acts of managing and using the mandatory social insurance fund, unemployment insurance fund, and voluntary social insurance fund in violation of regulations

1. A fine of from VND 10,000,000 to VND 15,000,000.

2. Measures to remedy consequences:

a) Recommend to the competent authority to confiscate profits obtained from misusing the funds.

b) Compel restoration and repayment of the improperly used amount of the social insurance fund within ten working days from the date of receiving the penalty decision.

Article 33. Acts of failing to provide or providing false information or data to state authorities regarding the management and use of the mandatory social insurance fund, unemployment insurance fund, and voluntary social insurance fund

1. Warning

2. A fine of from VND 5,000,000 to VND 10,000,000.

3. Measures to remedy consequences: Compel provision or truthful provision of information and data within ten working days from the date of receiving the penalty decision.

Article 34. Acts of failing to provide or providing incomplete and untimely information on contributions, entitlements, procedures for implementing social insurance and unemployment insurance when requested by workers, trade unions, or employers

1. Warning

2. A fine of from VND 2,000,000 to VND 5,000,000.

3. Measures to remedy consequences: Compel provision of complete information within ten working days from the date of receiving the penalty decision.

Article 35. Acts of failing to report or reporting falsely to state authorities on the management and use of the mandatory social insurance fund, unemployment insurance fund, and voluntary social insurance fund

1. To issue warnings.

2. A fine of from VND 5,000,000 to VND 10,000,000.

3. Measures to remedy consequences: Compel reporting or truthful reporting within ten working days from the date of receiving the penalty decision.

Article 36. Acts of failing to issue or issuing incorrect certificates by healthcare facilities, failing to issue or issuing incorrect disability assessment reports by the Medical Examination Board for workers to receive social insurance benefits

1. To issue warnings.

2. A fine of from VND 5,000,000 to VND 8,000,000 for each worker involved.

3. Measures to remedy consequences: Compel issuance or reissuance of the certificate correctly within ten working days from the date of receiving the penalty decision.

Article 37. Acts of not providing counseling or job introduction services to individuals receiving unemployment benefits

1. To issue warnings.

2. A fine of from VND 2,000,000 to VND 10,000,000.

3. Measures to remedy consequences: Compel the provision of counseling, job introduction, and appropriate vocational training for workers receiving unemployment benefits within ten working days from the date of issuance of the administrative penalty decision.

Article 38. Acts of not organizing vocational training or providing inappropriate vocational training to individuals receiving unemployment benefits

1. Warning

2. A fine of from VND 2,000,000 to VND 10,000,000.

3. Measures to remedy consequences: Compel the provision of counseling, job introduction, and appropriate vocational training for workers receiving unemployment benefits within ten working days from the date of issuance of the administrative penalty decision.

Article 39. Acts of not providing support for vocational training to individuals receiving unemployment benefits

1. To issue warnings.

2. Fine from VND 1,000,000 to VND 5,000,000.

3. Measures to remedy consequences: Compel the provision of measures to create employment and vocational training for unemployed workers within ten working days from the date of issuance of the administrative penalty decision.

Article 40. Acts of providing inappropriate job introductions to individuals receiving unemployment benefits

1. Warning

2. A fine of from VND 2,000,000 to VND 10,000,000.

3. Measures to remedy consequences: Compel the provision of counseling, job introduction, and appropriate vocational training for workers receiving unemployment benefits within ten working days from the date of issuance of the administrative penalty decision.

Chapter III

AUTHORITY TO HANDLE ADMINISTRATIVE VIOLATIONS AND PROCEDURES FOR ADMINISTRATIVE PENALTIES IN THE SOCIAL INSURANCE FIELD

Article 41. Authority to handle administrative violations of the Chairpersons of People's Committees at all levels

1. The Chairperson of the People's Committee at the commune level has the right to:

a) To issue warnings;

b) A fine up to VND 2,000,000;

c) Seizure of false documents and tools used to produce false documents with a value up to VND 2,000,000.

2. The Chairperson of the People's Committee of districts, towns, cities under provinces has the authority:

a) To issue warnings;

b) Impose fines up to thirty million dong;

c) Seize false documents and tools used to produce false documents;

d) Compel the implementation of remedial measures prescribed in Chapter II of this Decree.

3. The Chairperson of the People's Committee of provinces, centrally-administered cities has the authority:

a) To issue warnings;

b) Impose fines up to thirty million dong;

c) Seize false documents and tools used to produce false documents;

d) Compel the implementation of remedial measures prescribed in Chapter II of this Decree.

Article 42. Authority to handle administrative violations of Labor Inspection - War Invalids and Social Affairs

1. Labor Inspection - War Invalids and Social Affairs inspectors when performing their duties have the authority:

a) To issue warnings;

b) Impose a fine up to 500,000 VND;

c) Seize objects, means of transport used for administrative violations with a value up to VND 2,000,000;

d) Compel the implementation of remedial measures prescribed in Chapter II of this Decree.

2. The Chief Inspector of the Department of Labor - War Invalids and Social Affairs has the authority:

a) To issue warnings;

b) Impose fines up to thirty million dong;

c) Seize false documents and tools used to produce false documents;

d) Compel the implementation of remedial measures prescribed in Chapter II of this Decree.

3. The Chief Inspector of the Ministry of Labor - War Invalids and Social Affairs has the authority:

a) To issue warnings;

b) Impose fines up to thirty million dong;

c) Seize false documents and tools used to produce false documents;

d) Compel the implementation of remedial measures prescribed in Chapter II of this Decree.

Article 43. Principles for determining the authority to impose administrative penalties on social insurance violations

1. The Chairpersons of People's Committees at all levels have the authority to impose administrative penalties on social insurance violations within their jurisdiction according to specific authorities stipulated in Article 41 of this Decree.

2. Labor Inspection - War Invalids and Social Affairs impose administrative penalties on social insurance violations as prescribed in Chapter II of this Decree and other administrative violations related to the social insurance field as stipulated in Government Decrees on administrative penalties in various fields of state management according to specific authorities stipulated in Article 42 of this Decree.

3. In cases where administrative violations stipulated in this Decree fall under the authority to impose penalties of multiple agencies, the agency that first handles the case shall impose the penalty.

4. In cases where an individual commits multiple administrative violations concerning social insurance, the authority to impose penalties shall be determined according to the provisions of Article 42 of the Administrative Violations Handling Ordinance.

Article 44. Establishment of Administrative Violation Records

1. The person authorized to perform duties and public services must promptly establish an administrative violation record except in cases where a warning or a fine up to 100,000 dong is imposed.

The persons authorized to establish administrative violation records in the field of social insurance are: persons authorized to impose administrative penalties in the field of social insurance; labor officials and civil servants from the Ministry of Labor, Invalids and Social Affairs performing tasks and public services assigned in the field of social insurance.

2. The establishment of administrative violation records must comply with the provisions set forth in Article 55 of the Ordinance on Handling Administrative Violations and Article 22 of Decree No. 128/2008/NĐ-CP.

Article 45. Decision on Imposing Penalties

1. The issuance of a penalty decision under a simplified procedure shall be carried out in accordance with the provisions set forth in Article 54 of the Ordinance on Handling Administrative Violations.

2. The issuance of an administrative violation penalty decision, except for the case stipulated in Clause 1 of this Article, shall be carried out in accordance with the provisions set forth in Article 56 of the Ordinance on Handling Administrative Violations and Article 23 of Decree No. 128/2008/NĐ-CP.

Article 46. Procedures for Imposing Fines and Collecting Fine Payments

The procedures for imposing fines and collecting fine payments shall be carried out in accordance with the provisions set forth in Articles 57 and 58 of the Ordinance on Handling Administrative Violations.

Article 47. Procedures for Confiscating and Disposing of Evidence and Means of Administrative Violations

The procedures for confiscating and disposing of evidence and means of administrative violations shall be carried out in accordance with the provisions set forth in Articles 60 and 61 of the Ordinance on Handling Administrative Violations.

Article 48. Execution of Administrative Violation Penalty Decisions and Postponement of Execution of Fine Penalty Decisions

1. Within a maximum period of ten days, individuals and organizations subject to administrative violation penalties must execute the penalty decision in accordance with the provisions set forth in Article 64 of the Ordinance on Handling Administrative Violations and Article 24 of Decree No. 128/2008/NĐ-CP.

2. Individuals fined 500,000 dong or more may have their execution of the penalty decision postponed in accordance with the provisions set forth in Article 65 of the Ordinance on Handling Administrative Violations.

Article 49. Compulsory Enforcement of Administrative Violation Penalty Decisions and Transfer of Administrative Violation Penalty Decisions for Enforcement

1. The compulsory enforcement of administrative violation penalty decisions shall be carried out in accordance with the provisions set forth in Articles 66 and 67 of the Ordinance on Handling Administrative Violations and Government Decree No. 37/2005/NĐ-CP dated March 18, 2005, which stipulates the procedures for applying measures to enforce administrative violation penalty decisions.

2. The transfer of administrative violation penalty decisions for enforcement shall be carried out in accordance with the provisions set forth in Article 68 of the Ordinance on Handling Administrative Violations and Article 30 of Decree No. 128/2008/NĐ-CP.

Article 50. Statute of Limitations for Enforcing Administrative Violation Penalty Decisions

The statute of limitations for enforcing administrative violation penalty decisions in the field of social insurance is one year, counted from the date of issuing the penalty decision; if the decision is not enforced beyond this time limit, it will no longer be enforced but the remedial measures recorded in the decision will still be applied.

In cases where individuals or organizations subject to penalties deliberately evade or delay the enforcement of the penalty decision, the statute of limitations mentioned above shall be recalculated from the date when such evasive or delaying actions cease.

Article 51. Compulsory Deduction from Employer's Deposit Account to Pay Unpaid and Late Social Insurance and Unemployment Insurance Contributions and Interest Arising Therefrom into the Social Insurance Fund and Unemployment Insurance Fund

1. After the expiry of ten days from the date of issuance of the administrative penalty decision, if the employer does not voluntarily make up the unpaid and late social insurance contributions and interest arising therefrom and deposit them into the social insurance fund and unemployment insurance fund, or has made up but not fully deposited these amounts, then the competent authority shall apply the compulsory deduction measure from the employer's deposit account to pay the unpaid and late social insurance contributions and interest arising therefrom into the social insurance fund and unemployment insurance fund.

2. The competent authority applying the compulsory deduction measure from the employer's deposit account as provided for in Clause 1 of this Article is:

a) Chairman of the People's Committee of the province;

b) Chairman of the People's Committee of the district;

c) Director of the Inspectorate of the Department of Labor, Invalids and Social Affairs;

d) Director of the Inspectorate of the Ministry of Labor, Invalids and Social Affairs.

3. The Ministry of Labor, Invalids and Social Affairs shall take the lead and coordinate with the Ministry of Finance and the State Bank to provide detailed guidance on the procedures and formalities for applying the compulsory deduction measure from the employer's deposit account as stipulated in Clause 1 and Clause 2 of this Article.

Article 52. Sample Inspection Reports and Decision Forms for Administrative Penalties in the Field of Social Insurance

Attached to this Decree are Appendices containing sample inspection reports and decision forms for use in administrative penalties in the field of social insurance.

Chapter IV

IMPLEMENTING PROVISIONS

Article 53. Effective Date

This Decree takes effect from October 1, 2010, and replaces Government Decree No. 135/2007/NĐ-CP dated August 16, 2007, concerning administrative penalties in the field of social insurance.

Article 54. Responsibilities for Guidance and Implementation

1. The Minister of Labor, Invalids and Social Affairs shall be responsible for providing guidance, organizing, and supervising the implementation of this Decree.

2. The Ministers of National Defense and Public Security shall be responsible for providing guidance on handling administrative violations in the field of social insurance within their respective ministries.

3. The ministers, heads of ministerial-level agencies, heads of agencies under the Government, chairmen of people's committees at all levels, and related agencies, organizations, and individuals shall be responsible for implementing this Decree./.