When an enterprise has a change in personnel that leads to a change in the information on payment of social insurance contributions, the enterprise must carry out procedures to report the increase/decrease in labor to the social insurance agency. But there are still many businesses that are slow in implementing these procedures.

Clause 1, Article 98 of the Law on Social Insurance 2014 states:

1. The employer must notify in writing the social insurance agency when there is a change in information about participation in social insurance.

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  Specifically, in some of the following cases, the employer will have to report the labor increase or decrease to the social insurance agency:

+ Labor increase report:

- Sign a labor contract with a new employee.

- Employees return to work after taking unpaid leave of 14 working days or more/month.

- Employees return to work after taking sick leave or maternity leave from 14 working days in a month.

- The employee returns to work after the temporary suspension of the labor contract….

+ Labor reduction notice:

- Termination of labor contracts with employees.

- When employees take sick and maternity leave from 14 working days/month.

- Employees apply for unpaid leave from 14 working days/month;

- Temporary suspension of labor contract...