SHALL NOT PROSECUTE CRIMINAL LIABILITY AS ARTICLE 216 IF EVADING SOCIAL INSURANCE POLICY BEFORE JANUARY 01, 2018
On August 15, 2019, the Judicial Council of the Supreme People's Court issues the Resolution No. 05/2019/NQ-HDTP on providing guidelines for application of Article 214 on crimes of fraud in social and unemployment insurance, Article 215 on crimes of fraud in health insurance and Article 216 on crimes of evasion of social, health and unemployment insurance premiums for employees of the Criminal Code.
Accordingly, acts of evading social insurance, health insurance and unemployment insurance premiums before 0:00 a.m. on January 1, 2018 shall not be handled with criminal penalties according to the provisions of Article 216 of the Criminal Code but, depending on each case, shall be handled as follows:
First, in case administrative violations have not yet been sanctioned and the terms for sanctioning administrative violations has not yet expired, the competent agencies shall consider and sanction administrative violations.
Secondly, in case administrative violations have been sanctioned but the sanctioned individuals or organizations deliberately avoid or delay the execution, the terms for execution of administrative sanction decisions shall be determined according to the provisions of Clause 2, Article 74 of the Law on Handling of Administrative Violations…
The administrative sanctioning of the acts of evading social insurance, health insurance and unemployment insurance premiums for employees before 0:00 a.m. on January 1, 2018 shall not be considered a basis to prosecute criminal liability in accordance with Article 216 of the Criminal Code.
This Resolution takes effect on September 01, 2019.
