New regulations on late payment and evasion of social insurance and unemployment insurance

The Government issued Decree No. 274/2025/ND-CP dated October 16, 2025 detailing a number of articles of the Law on Social Insurance on late payment, evasion of payment of compulsory social insurance, unemployment insurance; complaints and denunciations about social insurance.

The Decree consists of 4 chapters and 16 articles, including many notable provisions related to late payment and evasion of compulsory social insurance and unemployment insurance.

Cases not considered as evasion of compulsory social insurance and unemployment insurance

The Decree stipulates that cases specified in Clause 1, Article 39 of the Law on Social Insurance are not considered as evasion of compulsory social insurance and unemployment insurance when there is one of the following reasons as announced by the competent authority on natural disaster prevention and control, emergency, civil defense and disease prevention and control, including:

1. Storms, floods, inundations, earthquakes, major fires, prolonged droughts and other natural disasters directly and seriously affect production and business activities.

2. Dangerous epidemics announced by competent state agencies, seriously affecting production and business activities and financial capacity of agencies, organizations and employers.

3. A state of emergency as prescribed by law that suddenly and unexpectedly affects the operations of agencies, organizations and employers.

4. Other force majeure events as prescribed by civil law.

Amount, number of days late for compulsory social insurance and unemployment insurance payment

The Decree stipulates the amount and number of days of late payment of compulsory social insurance and unemployment insurance as prescribed in Clause 1, Article 40 of the Law on Social Insurance as follows:

1. Amount of late payment of compulsory social insurance and unemployment insurance

a) Late payment according to Clause 1, Article 38 of the Law on Social Insurance: the amount of compulsory social insurance paid late is the amount of money that the employer is responsible for according to the provisions of Clause 4, Article 13 of the Law on Social Insurance and must still pay according to the registration after the latest deadline for compulsory social insurance payment prescribed in Clause 4, Article 34 of the Law on Social Insurance; the amount of unemployment insurance paid late is the amount of money that the employer is responsible for according to the registration after the latest deadline for unemployment insurance payment prescribed in the provisions of the law on unemployment insurance.

b) Late payment according to Clause 2, Clause 3, Article 38 of the Law on Social Insurance: the amount of compulsory social insurance paid late is the amount of money that the employer is responsible for according to the provisions of Clause 4, Article 13 of the Law on Social Insurance to pay for employees who have not registered to participate in social insurance within 60 days from the date of expiry of the period prescribed in Clause 1, Article 28 of the Law on Social Insurance; the amount of unemployment insurance paid late is the amount of money that the employer is responsible for paying for employees who have not registered to participate in unemployment insurance within 60 days from the date of expiry of the period of participation in unemployment insurance according to the provisions of the law on unemployment insurance.

Workers submit applications for unemployment insurance. (Photo: Anh Tuan/VNA)

c) Cases specified in Point a and Point b, Clause 1, Article 39 of the Law on Social Insurance but not considered as evasion of payment under this Decree: the amount of compulsory social insurance premiums paid late is the amount of premiums that the employer is responsible for as prescribed in Clause 4, Article 13 of the Law on Social Insurance and must pay for the employee during the period of not participating in social insurance; the amount of unemployment insurance premiums paid late is the amount of premiums that the employer is responsible for as prescribed in the law on unemployment insurance during the period of not participating in unemployment insurance.

d) Cases specified in Point c, Point d, Point dd, Point e, Point g, Clause 1, Article 39 of the Law on Social Insurance but not considered as evasion of payment under this Decree: the amount of late payment of compulsory social insurance and unemployment insurance is determined according to the provisions in Point a, Clause 1 above.

2. Number of days late in paying compulsory social insurance and unemployment insurance

The number of days of late payment of compulsory social insurance and unemployment insurance is determined starting from the day after the deadline for registration to participate in social insurance and the latest deadline for payment of social insurance as prescribed in Clause 1, Clause 2, Article 28 and Clause 4, Article 34 of the Law on Social Insurance or after the latest deadline for payment of unemployment insurance as prescribed by the law on unemployment insurance.

Customers do procedures at the Social Insurance of Da Nang city. (Photo: Van Dung/VNA)

Amount, number of days of evading compulsory social insurance and unemployment insurance

The Decree also stipulates the amount and number of days of evading compulsory social insurance and unemployment insurance payments as prescribed in Clause 1, Article 41 of the Law on Social Insurance as follows:

1. Amount of evaded compulsory social insurance and unemployment insurance

a) Evading payment according to points a and b, clause 1, Article 39 of the Law on Social Insurance: the amount of compulsory social insurance evaded is the amount of money that the employer is responsible for paying according to the provisions of clause 4, Article 13 of the Law on Social Insurance for employees who have not registered to participate in social insurance after 60 days from the date of expiration of the period prescribed in clause 1, Article 28 of the Law on Social Insurance; the amount of unemployment insurance evaded is the amount of money that the employer is responsible for paying for employees who have not registered to participate in unemployment insurance after 60 days from the date of expiration of the period of unemployment insurance participation according to the provisions of the law on unemployment insurance.

b) Evading payment according to Point c, d, Clause 1, Article 39 of the Law on Social Insurance: the amount of compulsory social insurance evaded is the amount of money that the employer is responsible for paying according to the provisions of Clause 4, Article 13 of the Law on Social Insurance and must still pay into the social insurance fund because the salary registered as the basis for compulsory social insurance payment is lower than the provisions of Clause 1, Article 31 of the Law on Social Insurance; the amount of unemployment insurance evaded is the amount of money that the employer is responsible for paying into the unemployment insurance fund because the salary registered as the basis for compulsory unemployment insurance payment is lower than the provisions of the law on unemployment insurance.

c) Evading payment according to points d and e, Clause 1, Article 39 of the Law on Social Insurance: the amount of compulsory social insurance evaded is the amount of money that the employer is responsible for according to the provisions of Clause 4, Article 13 of the Law on Social Insurance and must still pay according to the registration after 60 days from the date of compulsory social insurance payment at the latest as prescribed in Clause 4, Article 34 of the Law on Social Insurance and has been urged by the competent authority according to the provisions of Article 35 of the Law on Social Insurance, Article 3 of this Decree; the amount of unemployment insurance evaded is the amount of money that the employer is responsible for according to the registration after 60 days from the date of unemployment insurance payment at the latest as prescribed by the law on unemployment insurance and has been urged by the competent authority according to the provisions of Article 35 of the Law on Social Insurance, Article 3 of this Decree.

2. Number of days of evading mandatory social insurance and unemployment insurance payments

a) The number of days of evading compulsory social insurance and unemployment insurance payments is determined starting from the day after the latest social insurance payment deadline specified in Clause 1, Clause 2, Article 28 and Clause 4, Article 34 of the Law on Social Insurance or after the latest unemployment insurance payment deadline as prescribed by the law on unemployment insurance.

b) Evading payment according to points c and d, clause 1, Article 39 of the Law on Social Insurance.

For monthly payment methods: the number of days of evading compulsory social insurance and unemployment insurance payments is determined starting from the last day of the month following the month in which the registered salary as the basis for compulsory social insurance payments is lower than the provisions in Clause 1, Article 31 of the Law on Social Insurance.

For the payment method of every 3 months or every 6 months: the number of days of evading payment of compulsory social insurance and unemployment insurance is determined starting from the last day of the month immediately following the payment cycle registered as the basis for payment of compulsory social insurance lower than the provisions in Clause 1, Article 31 of the Law on Social Insurance.

c) Evading payment according to points d and e, clause 1, Article 39 of the Law on Social Insurance:

For employers that have been urged by competent authorities according to regulations within 45 days from the latest social insurance payment deadline specified in Clause 4, Article 34 of the Law on Social Insurance: The number of days of evading compulsory social insurance and unemployment insurance payments is determined starting from 60 days after the latest social insurance payment deadline specified in Clause 4, Article 34 of the Law on Social Insurance or after the latest unemployment insurance payment deadline according to regulations of the law on unemployment insurance.

For employers that have been urged by competent authorities to pay social insurance premiums as prescribed after 45 days from the latest deadline for paying social insurance premiums as prescribed in Clause 4, Article 34 of the Law on Social Insurance: The number of days of evading compulsory social insurance and unemployment insurance premium payments is determined from the 15th day from the date of issuance of the urging document by competent authorities.

The organization collects an amount equal to 0.03%/day calculated on the amount of late payment or payment evasion.

The social insurance agency directly managing the subjects participating in compulsory social insurance and unemployment insurance is responsible for determining acts of late payment or evasion of payment of compulsory social insurance and unemployment insurance; applying or submitting to competent authorities for application measures to handle acts of late payment or evasion of payment of compulsory social insurance and unemployment insurance.

Every month, the social insurance agency directly managing the subjects participating in compulsory social insurance and unemployment insurance determines the amount of late payment of compulsory social insurance and unemployment insurance, the number of days of late payment of compulsory social insurance and unemployment insurance, the number of days of late payment of compulsory social insurance and unemployment insurance, the amount of money the employer must pay is 0.03%/day for the amount of late payment of late payment of unemployment insurance; notifies the employer for comparison; organizes collection and management according to regulations.

The Decree takes effect from November 30, 2025./.

(Vietnam+)

Source: https://www.vietnamplus.vn/quy-dinh-moi-ve-viec-cham-dong-tron-dong-bao-hiem-xa-hoi-bao-hiem-that-nghiep-post1070992.vnp