On December 15, 2025, the Ministry of Public Security issued Official Letter No. 5659/BCA-CSKT providing guidelines on petitioning for the prosecution of acts involving fraud and evasion of Social Insurance (SI), Unemployment Insurance (UI), and Health Insurance (HI) payments for employees.
This document marks a significant step in tightening legal compliance, standardizing the coordination process between the Social Security agency and the Investigation agency in criminally handling insurance violations.
Crowe Vietnam would like to update our valued Clients on the key contents of this document to ensure full compliance with legal regulations.
1. Context and Legal Basis
Official Letter 5659/BCA-CSKT was issued to implement the Conclusion of the Central Steering Committee on Anti-corruption, Wastefulness, and Negativity. The objective is to unify records and procedures so that the Social Security agency (currently a unit under the Ministry of Finance) can facilitate petitions for prosecution under Articles 214, 215, and 216 of the 2015 Penal Code (as amended and supplemented).
2. Detailed Regulations on Dossiers for Petitioning Prosecution
The Ministry of Public Security has provided specific guidelines on the necessary documents and evidence for each group of crimes, as follows:
2.1. For the Crime of SI and UI Fraud (Under Article 214)
Functional authorities will petition for prosecution when there is a complete dossier demonstrating fraudulent acts to appropriate SI or UI funds of 10 million VND or more or causing damage of 20 million VND or more.
- Required Evidence: Documents with falsified content or forged documents (hospital discharge papers, certificates of leave for SI benefits, medical records, etc.).
- Dossier: Includes the written petition for prosecution and the settlement records for benefit payments (sickness, maternity, retirement, unemployment allowance, etc.).
2.2. For the Crime of HI Fraud (Under Article 215)
Similar to SI, HI fraud will be subject to a petition for prosecution when the appropriated amount is 10 million VND or more or causes damage of 20 million VND or more.
- Typical behaviors: Using fictitious/forged medical records; inflating the quantity of drugs or medical supplies; using another person’s HI card or a revoked card.
- Evidence: Fictitious prescriptions, invoices inflating technical service costs or bed fees.
2.3. For the Crime of Evading Payment of SI, HI, and UI for Employees (Under Article 216)
This is the section enterprises must pay special attention to in order to avoid legal risks. The dossier for petitioning prosecution for insurance evasion requires strict constituent elements:
1. Administrative Penalty Applied: There must be a Decision on administrative penalties for the act of evading insurance payments (issued from January 1, 2018, onwards).
2. Duration and Severity: Documentation proving the evasion has lasted for 06 months or more.
3. Meeting one of the two following conditions:
- The evaded amount is 50 million VND or more; OR
- Evading payment for 10 employees or more.
4. Accompanying Dossier: Includes the list of employees, notices of insurance payment results, and minutes confirming the violation.
3. Procedure for Submitting Petitions
According to the new guidelines, the Director of the Social Security agency will sign the written petition for prosecution and send it directly to the Investigation Police Agency of the same level (The Police Department for Corruption, Smuggling, and Economic Crimes or Provincial/City Police). The accompanying dossier must be originals or certified copies, ensuring the legal validity of the evidence.
In cases where the Investigation Agency, the Procuracy of the same level, and related agencies request supplementary documents, the Social Security agency is responsible for coordinating and providing them fully and promptly.
