In an effort to strengthen legal discipline and ensure the supremacy of the law in the field of social security, the Ministry of Public Security has issued Official Dispatch No. 5659/BCA-CSKT providing detailed guidance on the initiation of criminal proceedings for insurance-related offences (the“Official Dispatch”). This development is of particular significance as it clarifies and operationlaizes the coordination mechanism between the Vietnam Social Security Authority (under the Ministry of Finance) and the Investigation Police Agencies in strictly handling acts of insurance fraud and evasion of mandatory social and health insurance contributions for employees in accordance with the provisions of Criminal Code. The issuance of this Official Dispatch not only serves as a clear warning to non-compliant employers and entities, but also reaffirms the State’s strong commitment to safeguarding the fundamental social security rights and lawful interests of employees.
The most notable innovation in the guidance issued by the Ministry of Public Security lies in the specific articulation of the criteria for criminal liability in the relation to the offence of“Evading payment of social insurance, health insurance, and unemployment insurance for employees”under Article 216 of the 2015 Criminal Code. Accordingly, an employer may be recommended for criminal prosecution by the Social Security Authority where the act of evasion persists for six (06) months or longer and concurrently satisfies one of the following statutory thresholds: i. the amount of evaded insurnace contributions reaches VND 50 million or more; ii. the evasion involves insurance contributions for ten (10) or more employees. Notably, the prosecution recommendation dossier must be accompanied with a prior administrative sanctioning decision imposed for the same violation. This requirement underscores a firm and consistent enforcement approach, targeting employers that deliberately delay compliance or persistently disregard insurance obligations despite prior administrative penalties.
In addition to tightening control over evaded insurance contributions, the Official Dispatch also provides detailed guidance on the identification of fraudulent acts aimed at misappropriating insurance funds under Article 214 on the“Social insurance and unemployment insurance fraud”and Article 215 on the“Health insurance fraud”of the 2015 Criminal Code. Common violations include the fabrication of dossiers and falsification or distortion of documents, such as hospital discharge certificates, certificates of leave for social insurance benefits, or even the fabrication medical records, prescriptions, and the use of another person’s health insurance card to unlawfully claim insurance reimbursements. Pursuant to the law, where the misappropriated amount reaches VND 10 million or more, or where the conduct causes damage of VND 20 million or more, the competent authorities shall compile a case dossier and recommend the initiation of criminal proceedings. This regulatory framework places a clear obligation on both individuals and organizations to act honestly and transparently in the preparation, submission, and settlement of insurance benefit claims.
To ensure that violations are handled promptly and accurately, the Official Dispatch sets out a close inter-agency coordination mechanism among the Vietnam Social Security Authority, the Investigation Police Agencies, and the People’s Procuracy. Under this mechanism, the dossier recommending the initiation of criminal proceedings must be personally signed by the Director of the Social Security Authority and transferred to the competent Investigation Police Agency at the same administrative level. All documents evidencing violations must be standardized and properly authenticated, either in the form of certified copies bearing official seals (including affixed or overlapping seals) or electronic data duly converted in compliance with applicable legal regulations, so as to ensure the highest degree of legal validity. This coordinated approach ensures that all acts infringing upon employees’ lawful social security and health insurance rights are detected and addressed in a timely and effective manner.
This new guidance establishes a robust legal framework, providing employees with greater confidence and security when participating in the labour market, while simultaneously encouraging enterprises to properly fulfill their social responsibilities and uphold the rule of law. With clearly defined criteria and a well-structured inter-agency coordination mechanism among the Vietnam Social Security Authority, the Investigation Police Agencies, and the People’s Procuracy, the regulatory framework has become more transparent, consistent, and effective in practice. These measures not only gives employees greater confidence in their fundamental entitlements, such as pensions, maternity benefits, and access to medical examination and treatment, but also serves as a clear and timely reminder to enterprises of their obligation to strictly comply with mandatory insurance contribution requirements. Ultimately, a fair, transparent, and law-abiding labour environment constitutes an essential foundation for the sustainable and inclusive development of society as a whole.
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