This is a notable content mentioned in the Draft Resolution guiding the application of Article 213 on Fraud in the insurance business; Article 214 on Crime of fraud on social insurance and unemployment insurance; Article 215 on Crime of health insurance fraud and Article 216 on Crime of evading social insurance, health insurance and unemployment insurance premiums for employees of the Penal Code by the Judicial Council of the Supreme People ‘s Court issued high .
Although the current Penal Code (effective from January 1, 2018) has stipulated on the crime of evading payment of social insurance, health insurance and unemployment insurance for employees. However, up to now, there has been no document guiding the implementation, so in fact, the authorities have encountered difficulties in criminal handling of enterprises that evade payment of social insurance, health insurance and unemployment insurance for employees. motion.
In this Draft Resolution, many clear instructions have been given to create a solid legal basis for criminal prosecution of wrongful enterprises. As follows:
– Cheating to avoid paying or paying inadequately for social insurance, health insurance and unemployment insurance as prescribed in Clause 1, Article 216 of the Penal Code is a case of declaring and reporting to the relevant agencies . has jurisdiction over the fact that compulsory insurance payment is not true . In case the person obligated to pay insurance clearly and fully determines the insurance premiums, but due to his or her objective conditions and difficult circumstances, he is unable to pay full insurance or fails to pay insurance in accordance with regulations. It is not defined as an act of evasion of insurance payment.
Failure to pay social insurance, health insurance and unemployment insurance premiums specified in Clause 1, Article 216 of the Penal Code means that the employer has clearly and fully determined the insurance premiums, prepare vouchers and dossiers of salary settlement for employees, enterprise income but have not paid social insurance, health insurance, unemployment insurance already deducted and submitted to social insurance, health insurance agencies, war invalids and society according to regulations.
Inadequate payment as prescribed in Clause 1, Article 216 of the Penal Code is the fact that the employer has clearly and fully determined the insurance contributions, made documents and dossiers of salary settlement for the employees. , full corporate income but only a part of the social insurance, health insurance, unemployment insurance has been deducted and paid to the social insurance, health, labor invalids and social insurance agencies according to regulations determined.
– Another trick as prescribed in Clause 1, Article 216 of the Penal Code is based on the State’s regulations on preferential policies for enterprises or employees to compile dossiers and documents that are not in accordance with the current situation. the actual situation of the enterprise, the employees in the enterprise so as not to pay or pay less insurance than legally prescribed but only through inspection, examination or assessment can it be discovered.
Example: Taking advantage of the regulations that employees do not work and do not receive wages for 14 working days or more in a month, they do not pay insurance for that month specified in Clause 3, Article 85 of the Labor Code. Employers have applied this provision to their employees in the company so that they do not have to pay insurance.
– 06 months or more specified in Clause 1, Article 216 of the Penal Code is defined as:
Option 1: 06 consecutive months with more than 01 working year.
Option 2: 06 months accumulated over 01 working year.
