The,situation,of,avoiding,paying,social,insurance，current,unemployment,insurance,in,enterprises,企业规避缴纳社会保险、失业保险的情况

时间：2021-02-20 00:01:00　来源：雅意学习网本文已影响人

　　Abstract：Enterprises have been taken advantage of the legal loophole to commit acts of evasion（avoidance）to fulfill these obligations to employees. Therefore，the benefits of employees are seriously damaged and the management agencies of the social insurance fund also lose. This article is about the current situation in Vietnam and point out some policy suggestions.
　　Key word：SI，UI，legal loophole，benefit，damage.
　　1. Content
　　According to the Decision No. 595 / Q? - BHXH of social insurance of Viet Nam regulations as follows：from 1/1/2018 persons working under labor contracts with term ranging from 1 month to less than 3 months are Subjects participate in compulsory social insurance.
　　Although the provisions on deduction of social insurance，health insurance，unemployment insurance has been much tighter than before. However，Vietnamese businesses still use a number of ways to avoid paying these amounts to employees to reduce their costs. Specifically，there are some typical examples：
　　Figure 1. Classification of the avoidance of remittance of salaries to employees of the enterprise
　　To rationalize through contracts or basis of calculation of salary and bonus
　　Form of contracts：In practice，businesses are using such contract types to avoid paying employees for social insurance，unemployment insurance：piecework，probation，intern ... or using transfer workforce form between companies of the same owner，cost returned，business fee…
　　Through Key Performance Indicator（KPI）：Large ?nterprises will have a labor contract，specifying the basic salary - which is used to deduct and to pay social insurance. Their actual income，however，will include the salary and the portion paid on the basis of the KPI，and they also balance the KPI based income just enough so that individual employees do not pay personal income tax.
　　By age
　　In working age：for local workers，they will use probationary contracts and the regular in and out of the amount of employees at these enterprises. Other businesses negotiate with employee to agree with signing 2 labor contracts per person，but the income level does not reach the level to pay social insurance. Many enterprises even use the method that the base salary is written in the labor contract but the employees have to pay insurance on their own.
　　Beyond working age：They are people who have fulfilled their labor obligations and already have a pension. However，on the payroll，the list of people beyond of working age is a lot，but they do not actually work，they are acting as collaborators，sales staff，business advisors and their base salary on the payroll is very high to help businesses increase costs but they are not subject to pay social insurance.

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The,situation,of,avoiding,paying,social,insurance，current,unemployment,insurance,in,enterprises,企业规避缴纳社会保险、失业保险的情况

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