Legal Problems and Obstacles on Collection of Contribution to Social Security Fund Under The Social Security Act, B.E. 2533(1990)

Abstract

This thesis aims to study about the legal measures on collection of contribution due to the fact that Social Security Fund had problems on incomplete collection of contribution even the law requires that any employer having an employee or more, must register social security and must pay contribution for social security to be collected as fund for expenditure according to the purpose of the fund establishing.

From the study, it was found that collection of contribution from employers, according to the Social Security Act, B.E. 2533 (1990); employers did not pay contribution according to the determination. There was no legal measure which can force employers to contribute the amount of money at the prescribed time so contribution was in delay. Collection of contribution could not be made in its entirety. This caused the contribution to be unpaid increasingly and continuously. There was lack of legal measure to have criminal proceeding against employer in case employer deduct wages of employees but did not remit the contribution and in case employer informs about information that did not match the actual data. This was the wrongful act that the authority could use discretion to compare and get fine. This caused problems as it could not achieve the intention of the law; and the law did not prescribe the prescription period for following up any unpaid contributions and surcharge according to the law. There was comparison of Civil and Commercial Law for enforcement for employers to pay the debt. Furthermore,  it was found that provisions of the law cannot collect contribution money as per the purpose.

From the study, there are recommendations that it is suitable to have measures to place guarantee amount since registration and there is increasing of penalties for employers who deduct contribution but do not remit the contribution. Such employers shall have criminal liability and incase such employers inform about information that does not match the actual data, officers will not be given with power to use discretion in comparing and getting fine but the indictment shall be sent to the prosecutors for criminal prosecution to the court and the employer shall be liable for compensation in ignoring to remit the contribution. The law about prescription period will not be enforced in this law.