之前小編有寫過越南本國人的社保繳交【越南社保法】58/2020/ND-CP_調整企業繳交社保之工傷職業病比例，還有外國人的社保繳交議題【越南社保法】外籍勞工納保議題、【越南防疫】外國工作者在越南是否得因Covid-19暫停繳交社保。
今天小編做了一個參照23/2021/QD-TTg及原先的143/2018/ND-CP規定整理出的外國人繳交社保比例表。
在雇主繳交的部分與聘僱越南本國人的比例是一樣的，只是在疫情期間可以依條件申請停繳。而外國人部分則需要繳交比越南本國人較高的社保費用，但是疫情期間也可以依條件申請停繳。
【越南社保法】58/2020/ND-CP_調整企業繳交社保之工傷職業病比例
【越南防疫】外國工作者在越南是否得因Covid-19暫停繳交社保
那不繳有沒有罰則，(其實小編以前也沒繳過，但現在應該會抓比較嚴，大家缺錢押~)
目前個人的部分是
Penalty in the form of caution or fine ranging from VND 50 thousand to VND 100 thousand for failure to pay health insurance contributions by individuals responsible for participating in health insurance.==>個人罰50-100萬越盾
Compelling the payment of insurance contributions payable to the collection account of the health insurance fund.==>強制納保
雇主部分罰比較重，罰錢加利息，然後強制納保，若有偽造資料還有刑事責任。
Fine ranging from VND 500 thousand to VND 01 million imposed upon any employee that connives with an employer not to participate in the compulsory social insurance and unemployment insurance plan; participates in breach of regulations on regulations on eligible participants or contribution rates.
Fine imposed at the rate between 12% and under 15% of total compulsory social insurance and unemployment insurance contribution defined at the date of issuance of the administrative penalty notice, but not exceeding VND 75 million upon any employer committing one of the following acts:
– Defer payment of compulsory social insurance or unemployment insurance contributions;
– Making underpayment of social insurance and unemployment insurance contributions in breach of the prescribed contribution rate requirement not to the extent that they are accused of evasion of payment of insurance contributions;
– Making underpayment of social insurance and unemployment insurance contributions by reference to their total actual number of employees eligible for participation in compulsory social insurance and unemployment insurance plans not to the extent that they are accused of evasion of payment of insurance contributions
Fine imposed at the rate between 18% and 20% of total sum of compulsory social insurance and unemployment insurance contributions calculated at the time of issuance of the administrative penalty notice, but not exceeding VND 75 million upon any employer failing to pay compulsory social insurance or unemployment insurance contributions for the benefit of all employees eligible for participation in the compulsory social insurance or unemployment insurance plan not to extent that they are liable to be prosecuted for criminal offences.