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Abstract：Enterprises have been taken advantage of the legal loophole to commit acts of evasion（avoidance）to fulfill these obligations to employees. Therefore，the benefits of employees are seriously damaged and the management agencies of the social insurance fund also lose. This article is about the current situation in Vietnam and point out some policy suggestions.
Key word：SI，UI，legal loophole，benefit，damage.
1. Content
According to the Decision No. 595 / Q? - BHXH of social insurance of Viet Nam regulations as follows：from 1/1/2018 persons working under labor contracts with term ranging from 1 month to less than 3 months are Subjects participate in compulsory social insurance.
Although the provisions on deduction of social insurance，health insurance，unemployment insurance has been much tighter than before. However，Vietnamese businesses still use a number of ways to avoid paying these amounts to employees to reduce their costs. Specifically，there are some typical examples：
Figure 1. Classification of the avoidance of remittance of salaries to employees of the enterprise
To rationalize through contracts or basis of calculation of salary and bonus
Form of contracts：In practice，businesses are using such contract types to avoid paying employees for social insurance，unemployment insurance：piecework，probation，intern ... or using transfer workforce form between companies of the same owner，cost returned，business fee…
Through Key Performance Indicator（KPI）：Large ?nterprises will have a labor contract，specifying the basic salary - which is used to deduct and to pay social insurance. Their actual income，however，will include the salary and the portion paid on the basis of the KPI，and they also balance the KPI based income just enough so that individual employees do not pay personal income tax.
By age
In working age：for local workers，they will use probationary contracts and the regular in and out of the amount of employees at these enterprises. Other businesses negotiate with employee to agree with signing 2 labor contracts per person，but the income level does not reach the level to pay social insurance. Many enterprises even use the method that the base salary is written in the labor contract but the employees have to pay insurance on their own.
Beyond working age：They are people who have fulfilled their labor obligations and already have a pension. However，on the payroll，the list of people beyond of working age is a lot，but they do not actually work，they are acting as collaborators，sales staff，business advisors and their base salary on the payroll is very high to help businesses increase costs but they are not subject to pay social insurance. Form of salary payment
Transaction：Nowadays，this is a common form that is applied in enterprises but not all employees' income is received through the bank.
Cash：this cash payment does not appear on the payroll，and will not even increase the cost of the businesses so the authorities have no grounds for punishment.
Other ways
The implementation of regulations on salary scales in enterprises is not high. It has been constructed but not applied or applied incorrectly. Employees are less interested in paying social insurance，but only pay attention to the income，the result is only when the regime affected by their interest do they know this is too late.
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. Violators are aware that the Tax and Insurance Agency，the Bank may be separated from each other on the information search of businesses.
References
[1]General Director of Viet Nam Social Security，Decision No. 595/QD-BHXH，April 14th，2017.
[2]The Ministry of Labor，War Invalids and Social Affairs，Circular No. 47/2015/TT-BLDTBXH，November 16th，2015.
（作者單位：University of Economics and Business – Vietnam National University，Hanoi. 越南河内国家大学-经贸学院）
Key word：SI，UI，legal loophole，benefit，damage.
1. Content
According to the Decision No. 595 / Q? - BHXH of social insurance of Viet Nam regulations as follows：from 1/1/2018 persons working under labor contracts with term ranging from 1 month to less than 3 months are Subjects participate in compulsory social insurance.
Although the provisions on deduction of social insurance，health insurance，unemployment insurance has been much tighter than before. However，Vietnamese businesses still use a number of ways to avoid paying these amounts to employees to reduce their costs. Specifically，there are some typical examples：
Figure 1. Classification of the avoidance of remittance of salaries to employees of the enterprise
To rationalize through contracts or basis of calculation of salary and bonus
Form of contracts：In practice，businesses are using such contract types to avoid paying employees for social insurance，unemployment insurance：piecework，probation，intern ... or using transfer workforce form between companies of the same owner，cost returned，business fee…
Through Key Performance Indicator（KPI）：Large ?nterprises will have a labor contract，specifying the basic salary - which is used to deduct and to pay social insurance. Their actual income，however，will include the salary and the portion paid on the basis of the KPI，and they also balance the KPI based income just enough so that individual employees do not pay personal income tax.
By age
In working age：for local workers，they will use probationary contracts and the regular in and out of the amount of employees at these enterprises. Other businesses negotiate with employee to agree with signing 2 labor contracts per person，but the income level does not reach the level to pay social insurance. Many enterprises even use the method that the base salary is written in the labor contract but the employees have to pay insurance on their own.
Beyond working age：They are people who have fulfilled their labor obligations and already have a pension. However，on the payroll，the list of people beyond of working age is a lot，but they do not actually work，they are acting as collaborators，sales staff，business advisors and their base salary on the payroll is very high to help businesses increase costs but they are not subject to pay social insurance. Form of salary payment
Transaction：Nowadays，this is a common form that is applied in enterprises but not all employees' income is received through the bank.
Cash：this cash payment does not appear on the payroll，and will not even increase the cost of the businesses so the authorities have no grounds for punishment.
Other ways
The implementation of regulations on salary scales in enterprises is not high. It has been constructed but not applied or applied incorrectly. Employees are less interested in paying social insurance，but only pay attention to the income，the result is only when the regime affected by their interest do they know this is too late.
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. Violators are aware that the Tax and Insurance Agency，the Bank may be separated from each other on the information search of businesses.
References
[1]General Director of Viet Nam Social Security，Decision No. 595/QD-BHXH，April 14th，2017.
[2]The Ministry of Labor，War Invalids and Social Affairs，Circular No. 47/2015/TT-BLDTBXH，November 16th，2015.
（作者單位：University of Economics and Business – Vietnam National University，Hanoi. 越南河内国家大学-经贸学院）