DELAY PAYMENT OF SOCIAL INSURANCE, HEALTH INSURANCE AND UNEMPLOYMENT INSURANCE
Prime Minister of Government issued Decision No. 60/2015/QĐ-TTg on “financial management mechanism of social insurance, health insurance and unemployment insurance and management costs of social insurance, health insurance and unemployment insurance”. Accordingly, enterprise delayed payment social insurance, health insurance and unemployment insurance will be fined in the form of paying interest on the amount, delayed time as follows:
– Delayed payment from 30 days and more, the amount of interest that must be paid is 02 times of interest rate of the interbank market 9 months term announced the preceding year by State bank. In case interest rate of the interbank of the preceding year not have 9 months term, will apply interest rate of the preceding term of 9 months term.
– In case of evasion or delayed payment, misappropriate insurance fee or enjoyed insurance amount of social insurance, unemployment insurance from 30 days and more, interest amount will be 02 times of the average invest interest of social insurance fund, unemployment insurance fund of the preceding year. It will be calculated on amount and time of delay payment.
Decision No. 60/2015/QĐ-TTg will take effect from 15/01/2016.
Lawyer Nha Trang