Nguyen Thi Hang, deputy head of the inspection division of Ho Chi Minh City Social Insurance, said a new rule on administrative fines in social, health and unemployment insurance separates each type of violation.
Under the previous rules, late payment or non-payment of social, health and unemployment insurance was treated as one general violation. The new rules divide it into three offences: late payment or non-payment of compulsory social insurance, health insurance and unemployment insurance. Each has a separate penalty.
If an employer fails to register a person who is required to participate in the system and more than 60 days have passed, the failure is classified as non-payment.
The violation is divided into three administrative offences: failing to register a person for health insurance, compulsory social insurance and unemployment insurance.
Under Clause 2, Article 82 of Decree No. 90/2026/NĐ-CP, an employer that fails to prepare a complete health insurance list more than 60 days after the deadline can be fined 2 million to 4 million dong if fewer than 10 workers are involved. Failing to register a person for compulsory social insurance carries a fine of 6 million to 12 million dong, while the fine for unemployment insurance is 1 million to 5 million dong. Both apply when fewer than 10 workers are involved, under Clause 1 of Articles 44 and 46 of Decree No. 283/2026/NĐ-CP.
An employer that fails to insure one worker can therefore be fined for all three violations. The minimum combined fine is 9 million dong. For an organisation, including a company, the fines are doubled, making the minimum 18 million dong.
Nguyen Thi Hang said that when an organisation has no aggravating or mitigating circumstances, the middle point of the fine range is applied. Using the middle amounts for the three violations, a company that fails to insure one worker would face a fine of 30 million dong.
In addition to the fine, the company must pay all unpaid insurance contributions and interest of 0.03% per day on the social and unemployment insurance amount for each day of late payment or non-payment. If the worker suffers losses because insurance was missing or incomplete, the company must compensate the worker. If a worker becomes ill while health insurance was not registered, the employer must pay the treatment costs.
Sources: Dân Trí
