The conflict of interest between the enterprises and the laborers for the social insurance (SI), unemployment insurance (UI) – Policy suggestions

f the law to protect their own interests, especially when signing labor contracts to avoid future damage. 4. Analysis of survey results In order to accurately identify the current situation of avoiding paying wages to employees in enterprises, the study group has conducted intensive interviews with experts and distributed questionnaires to laborers in enterprises. With the scale of 528 issued, 426 received. After removing the invalid questionnaire, there were 405 ones. The number of experts interviewed: 18 people are chief accountants and financial officers for companies, including 06 chief accountants for joint stock companies, 02 chief accountants of large corporations, 01 Chief Accountant of a Joint Private School and 09 Chief Accountant of Limited Liability Companies. In addition, we interviewed by issuing questionnaires with the following results: Classified by sex: Criteria Male Female Number 146 259 Source: Authors 778 Classified by age: Figure 2. Survey results by age Source: Authors It can be seen that the respondents with moderate ages make up the majority, from the age of 18-25 years: 162 (40%), 26-40 years: 155 (38.3%). Survey results with the age distribution structure certainly affect the level of knowledge and information received by employees about their own interests. Divided by Level: Figure 3. Survey results by level Source: Authors Classified by types of business: Figure 4. Survey results by type of enterprise Source: Authors 0 50 100 150 200 18 - 25 26 - 40 41 - 60 > 60 Number Number 0 50 100 150 200 250 Upper secondary Bachelor Master Doctor Number Number Number Manufacture Commerce Service Others 779 Classified by the amount of time employees works: Figure 5. The results of the survey of the number of years employed at the enterprise Source: Authors For the survey participants, the study group surveyed the level of understanding of employees with two policies on social insurance, unemployment using Likert scale 5 levels to measure: Level 1 2 3 4 5 Meaning Not aware at all Somewhat aware Aware Very aware Absolutely aware In general, the results of the survey showed that most of the employees were unaware of the information on social insurance, unemployment insurance policy. The fact is that survey data focus mainly on moderate working age groups and working time is not much so they do not know or have not learned about the benefits of these policies. From those cause, the enterprises deliberately use tricks to avoid obligations to employees. Specific results are as follows: 0 50 100 150 200 10 year Column1 780 Table 1. Summary of the results of the survey on the level of knowledge of the employees towards the policy on SI, UI. Content Level 1 Level 2 Level 3 Level 4 Level 5 Average quantum % quantum % quantum % quantum % quantum % Related to social insurance policy 2.5 (1) Those who have to pay compulsory social insurance from 01/01/2018 are extended to those who work under labor contracts with a term ranging from one month to less than three months. 151 37.3 95 23.5 54 13.3 88 21.7 17 4.2 2.3 (2) From 01/01/2018: Compulsory social insurance contribution = Salary + Salary allowance + Additional allowances 139 34.3 88 21.7 67 16.5 99 24.4 12 3.0 2.4 (3) The Criminal Code 2015 has supplemented the criminal law provisions related to the act of evading social insurance, health insurance, UI for workers (fines up to 07 years with the obligor but not social insurance for employees) 152 37.5 83 20.5 73 18.0 88 21.7 9 2.2 2.3 (4) The regime of social insurance 120 29.6 81 20.0 67 16.5 116 28.6 21 5.2 2.6 (5) Conditions for enjoying the maternity regime 121 29.9 55 13.6 100 24.7 105 25.9 24 5.9 2.6 (6) Eligibility for one-time childbirth allowance 118 29.1 77 19.0 111 27.4 75 18.5 24 5.9 2.5 (7) The level of lump-sum benefit at the time of childbirth and the level of maternity benefit 125 30.9 69 17.0 108 26.7 83 20.5 20 4.9 2.5 (8) Duration of entitlement to childbirth 112 27.7 70 17.3 93 23.0 91 22.5 39 9.6 2.7 Related to Unemployment Insurance policies 2.4 781 Content Level 1 Level 2 Level 3 Level 4 Level 5 Average quantum % quantum % quantum % quantum % quantum % (1) Objects of compulsory participation in Unemployment Insurance 112 27.7 100 24.7 91 22.5 81 20.0 21 5.2 2.5 (2) Conditions for Unemployment Insurance employees to receive unemployment benefits 121 29.9 111 27.4 78 19.3 78 19.3 17 4.2 2.4 (3) Dossiers of application for unemployment benefits; duration, time of unemployment benefits 113 27.9 105 25.9 96 23.7 81 20.0 10 2.5 2.4 (4) The monthly allowance for unemployment benefits is 60% of the average monthly salary paid for unemployment insurance premiums paid for the six consecutive months before unemployment. 142 35.1 105 25.9 72 17.8 65 16.0 21 5.2 2.3 (5) Regulatory about notice of finding jobs; to stop enjoying unemployment benefits; to reserve the time for unemployment contribution; transfer to unemployment benefit 145 35.8 114 28.1 92 22.7 46 11.4 8 2.0 2.2 (6) Conditions, time and level are supported by vocational training 135 33.3 108 26.7 92 22.7 58 14.3 12 3.0 2.3 (7) Consultancy, job introduction 126 31.1 113 27.9 82 20.2 65 16.0 19 4.7 2.4 (8) Rights and obligations of employees on unemployment insurance 121 29.9 102 25.2 101 24.9 61 15.1 20 4.9 2.4 (9) Rights and responsibilities of employers about Unemployment Insurance 117 28.9 103 25.4 95 23.5 71 17.5 19 4.7 2.4 (10) Issues for workers to take care of unemployment benefits should be noted 126 31.1 122 30.1 100 24.7 46 11.4 11 2.7 2.2 782 The survey showed that the average knowledge level of the employees for the social insurance policy was only 2.5 (medium) and the average knowledge level of the employee for the unemployment policy was only 2.4 (below average). Therefore, the activity of business owner trying to shirk is well founded, because they know their employees are not well aware of these policies so they deliberately ignore or use terms to cover this behavior in Labor contracts. 5. Conclusions and Recommendations 5.1. Conclusions From the employer perspective: - The level of understanding of workers on issues related to social insurance, unemployment insurance is low so businesses take advantage of that situation to manipulate the non-compliance with regulations on deduction of contributions to employees. - The legal documents are somewhat lax to create the loophole that the owner of the company to take advantage of the behavior in his favor without benefit to workers. - Companies still believe that the information of the Company is not connected closely between the tax and agencies: Insurance, Banking. - Penalties being detected are not large enough for businesses to comply strictly with regulations. From the employee perspective: - The number of questionnaires is mostly from workers who are low level and moderate age so they do not know or learn about social insurance and unemployment insurance policies of the government. Many workers are not fully aware of the meaning and importance of social insurance, want to have short-term income, do not aware of the need and urgency of social insurance when they are old or sick in the future. - Some workers under 60 but over 40 do not want to participate in social insurance because the time to pay for social insurance will extend their working time. - Some workers over the age of 60 have fulfilled their labor obligations and have a pension, when they are working to have more income, they do not need to pay social insurance to care about this issue anymore. Employees who are hired for personal information even find it "fun" as it is good for them. 5.2. Recommendations: The Ministry of Finance and functional agencies should soon promulgate specific regulations on the sanctioning of violations of regulations on deduction of wage amounts paid by enterprises: including financial penalties and prosecution Criminal duty. It is necessary to have a perfect information connection system from tax authorities, social insurance agencies, customs and banks on the implementation of the regime of deduction of these amounts so as to minimize the maximum number of enterprises available. 783 Violators are aware that the Tax and Insurance Agency, the Bank may be separated from each other on the information search of businesses. Perform combine multiple solutions from mobilization, audit and inspection to the lawsuit to the court of enterprise evading payment of social insurance as a benefit of employees as well as users in enterprises and units. In cases where enterprises violate the social insurance law many times, may be prosecuted criminal liability under Article 216 of the Criminal Code. At the same time, it is recommended to set up a labor court and have a labor law, and social insurance should be concentrated in big cities, labor-intensive provinces where labor conflicts and labor relations occur. Complex forms of implementation of social insurance law. 6. References Government, Decree No. 143/2018/ND-CP, October 15th, 2018 General Director of Viet Nam Social Security, Decision No. 595/QD-BHXH, April 14th, 2017 National Assembly, Social insurance Law No. 58/2014 / QH13, November 20th, 2014 National Assembly, Employment Law No. 38/2013 / QH13, 16 November 16th, 2013 National Assembly, Penal Code 100/2015 / QH13, November 27th, 2015 The Ministry of Labor, War Invalids and Social Affairs, Circular No. 47/2015/TT- BLDTBXH, November 16th, 2015