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

Photo caption — Handling administrative procedures at the Social Insurance Office of Long Bien district, Hanoi . Illustration photo: VNA

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

Decree regulating 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.

Specifically, the 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 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 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 unemployment insurance participation according to the provisions of the law on unemployment insurance.

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.

Regarding 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 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.

The Decree takes effect from November 30, 2025.

Source: https://baotintuc.vn/chinh-sach-va-cuoc-song/quy-dinh-moi-ve-viec-cham-dong-tron-dong-bao-hiem-xa-hoi-bat-buoc-bao-hiem-that-nghiep-20251017200752369.htm