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Date of issue: December 16, 10 |
Effective date: 30/11/2025 |
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Document type: Decree |
Status: Not yet valid |
DECREE
DETAILED REGULATIONS ON A NUMBER OF ARTICLES OF THE LAW ON SOCIAL INSURANCE REGARDING LATE PAYMENTS AND EVASION OF PAYMENTS OF COMPULSORY SOCIAL INSURANCE AND UNEMPLOYMENT INSURANCE; COMPLAINTS AND DENUNCIATIONS REGARDING SOCIAL INSURANCE
Pursuant to Law on Government Organization No. 63/2025/QH15;
Pursuant to Law on Social Insurance No. 41/2024/QH15;
Pursuant to Law on Employment No. 38/2013/QH13;
Pursuant to the Law on Complaints No. 02/2011/QH13 amended and supplemented by the Law on Citizen Reception No. 42/2013/QH13;
Pursuant to the Law on Denunciation No. 25/2018/QH14 amended and supplemented by the Law on Enterprises No. 59/2020/QH14;
At the request of the Minister of Home Affairs;
The Government issued a Decree regulating 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.
Chapter I
GENERAL RULES
Article 1. Scope
This Decree details a number of contents on late payment, evasion of payment of compulsory social insurance, unemployment insurance; complaints and denunciations about social insurance according to the following articles and clauses of the Law on Social Insurance: Clause 4, Article 35, Clause 2, Article 39, Clause 4, Article 40, Clause 4, Article 41, Clause 7, Article 130, Clause 5, Article 131.
Article 2. Subject of application
1. Employees subject to compulsory social insurance as prescribed in Clause 1, Clause 2, Clause 5, Article 2 of the Law on Social Insurance.
2. Employers subject to compulsory social insurance participation as prescribed in Clause 3, Article 2 of the Law on Social Insurance.
3. Employees and employers subject to unemployment insurance as prescribed in Article 43 of the Law on Employment.
4. Other agencies, organizations and individuals related to late payment or evasion of compulsory social insurance and unemployment insurance; complaints and denunciations about social insurance as prescribed in this Decree.
Chapter II
LATE PAYMENT, EVASION OF PAYMENT OF SOCIAL INSURANCE AND UNEMPLOYMENT INSURANCE
Article 3. Urging the implementation of the responsibility to pay compulsory social insurance and unemployment insurance
The urging of the implementation of the responsibility to pay compulsory social insurance and unemployment insurance as prescribed in Clause 4, Article 35 of the Law on Social Insurance is stipulated as follows:
1. Late payment according to Clause 1, Article 38 of the Law on Social Insurance: Every month, the Director of the social insurance agency directly managing the subjects participating in compulsory social insurance and unemployment insurance is responsible for reviewing and identifying employers who are late in payment according to Clause 1, Article 38 of the Law on Social Insurance; within the first 10 days of the month, send a document requesting the employer to fulfill the responsibility of paying compulsory social insurance and unemployment insurance according to the instructions in Appendix I issued with this Decree, including the main contents:
a) Pursuant to Articles 35, 38, 39, 40, 41 of the Law on Social Insurance and the provisions of the Decree stipulating 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.
b) Amount of late payment, payment evasion: details of each late payment, payment evasion.
c) Number of days of late payment or payment evasion: details of each late payment or payment evasion calculated based on the number of days of late payment or payment evasion.
d) The amount payable is 0,03%/day calculated on the amount and number of days of late payment or payment evasion.
d) Legal provisions on measures to handle acts of late payment and evasion of payment.
e) Time limit for changing from late payment to evasion and measures to handle evasion.
g) Require employers to report the reasons for late payment (in case of force majeure, unforeseeable and uncontrollable objective reasons despite having applied all necessary and possible measures, the dossier must be submitted before the 25th of the month with the written notice).
2. Upon detecting that an employer is late in paying or evading payment, not including the cases specified in Clause 1 of this Article, within 05 working days, the social insurance agency shall be responsible for urging in writing the contents specified in Clause 1 of this Article to request the employer to fulfill the responsibility of paying compulsory social insurance and unemployment insurance and state the basis for detecting and receiving information on the act of late payment or evading payment of compulsory social insurance and unemployment insurance.
3. Information on employers who are late in paying or evading mandatory social insurance.
a) Before the 15th day of the first month of the following quarter, the provincial social insurance agency shall send information on employers who are late in paying or evading payment as of the end of the quarter to the state management agency of social insurance, unemployment insurance and relevant inspection agencies for consideration and handling according to their authority.
b) Social insurance agencies shall report on employers who are late in paying or suddenly avoid paying to competent authorities upon request.
Article 4. Cases not considered as evasion of compulsory social insurance and unemployment insurance
The cases prescribed 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.
Article 5. Amount and number of days of late payment of compulsory social insurance and unemployment insurance
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 are prescribed 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.
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 Article 4 of this Decree: 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 the employee during the period of not participating in social insurance; the amount of unemployment insurance paid late is the amount of money that the employer is responsible for paying for the employee according to the provisions of 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 according to Article 4 of 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 of this Article.
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.
Article 6. Amount and number of days of evading compulsory social insurance and unemployment insurance payments
The amount and number of days of evading compulsory social insurance and unemployment insurance as prescribed in Clause 1, Article 41 of the Law on Social Insurance are prescribed 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 compulsory 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 03 months or every 06 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 according to regulations after 45 days from the latest deadline for social insurance payment 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 payment is determined from the 15th day from the date of issuance of the urging document by competent authorities.
Article 7. Determining acts of late payment and evasion; organizing collection of late payment and evasion amounts and organizing collection of an amount equal to 0,03%/day calculated on the late payment and evasion amount
1. The social insurance agency directly managing the subjects participating in compulsory social insurance and unemployment insurance is responsible for identifying acts of late payment or evasion 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 compulsory social insurance and unemployment insurance.
2. Every month, the social insurance agency directly managing the subjects participating in compulsory social insurance and unemployment insurance shall determine 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; calculate the amount the employer must pay at 0,03%/day for the amount of late payment of late payment of unemployment insurance; notify the employer for comparison; organize collection and management according to regulations.
Chapter III
COMPLAINTS AND ACCUSATIONS ABOUT SOCIAL INSURANCE
Section 1. COMPLAINTS ABOUT SOCIAL INSURANCE
Article 8. Authority to resolve complaints
1. The authority to resolve complaints about decisions and actions on social insurance of social insurance agencies is prescribed as follows, except for the case specified in Clause 2 of this Article:
a) The head of the social insurance agency has the authority to resolve initial complaints regarding social insurance decisions and actions of himself or herself or of the competent person under his or her direct management;
b) The head of the directly superior social insurance agency has the authority to resolve second-time complaints about decisions and actions on social insurance that have been resolved for the first time by the head of the lower-level social insurance agency but are still being complained about, or the first-time complaint has expired but has not been resolved.
c) In case the complainant does not agree with the complaint settlement of the subject specified in Point a and Point b, Clause 1 of this Article, he/she has the right to file a lawsuit at the Court in accordance with the provisions of law.
2. The settlement of complaints regarding decisions and actions related to the enjoyment of social insurance regimes or the calculation of working time in the public sector to enjoy social insurance before January 01, 01 without sufficient original records, no longer having original records or no longer having the agency or unit directly managing the employee shall be carried out as follows:
a) The head of the provincial social insurance agency resolves the first complaint;
b) In case the complainant does not agree with the initial settlement of the complaint by the Head of the provincial social insurance agency or the complaint is not settled within the prescribed time limit, he/she has the right to appeal to the Chairman of the provincial People's Committee or file a lawsuit at the Court in accordance with the provisions of law;
c) In case the complainant does not agree with the second complaint settlement by the Chairman of the Provincial People's Committee or the complaint is not settled within the prescribed time limit, he/she has the right to file a lawsuit at the Court in accordance with the provisions of law.
Article 9. Procedures for handling complaints
The order and procedures for handling complaints about decisions and actions on social insurance are implemented according to the provisions of law on complaints.
Article 10. Public announcement of complaint settlement decisions
Within 15 days from the date of the decision to resolve the complaint, the person with authority to resolve the complaint is responsible for publicly announcing the decision to resolve the complaint in one of the following forms:
1. Announcement at the meeting of the agency where the complained person works
Participants include: the person handling the complaint, the complainant or the representative making the complaint, the person being complained about and relevant agencies, organizations and individuals. Before holding a public meeting, the person with the authority to handle the complaint must notify the relevant agencies, organizations and individuals in writing 03 working days in advance.
2. Post at the office or citizen reception area of the agency that resolved the complaint. The time for posting the decision to resolve the complaint is at least 15 days from the date of posting.
3. Public announcement of complaint settlement results
The person with authority to resolve complaints is responsible for choosing one of the mass media including radio, television, print, electronic newspapers or electronic information portals, electronic information pages of the agency of the person with authority to resolve complaints to make the notification. The number of times the notification is made on radio is at least 02 broadcasts; on television is at least 02 broadcasts; on printed newspapers is at least 02 consecutive issues. The time of posting on electronic newspapers, on electronic information portals or on electronic information pages is at least 15 consecutive days.
Article 11. Enforcement of legally effective complaint settlement decisions
1. Responsibility of the complaint handler in enforcing legally effective complaint settlement decisions
a) No later than 05 working days from the date the decision to resolve the complaint comes into legal effect, within the scope of his/her duties and powers, the person resolving the complaint is responsible for applying measures to implement or issuing a document directing relevant agencies, organizations and individuals to organize the implementation of the decision to resolve the complaint that comes into legal effect. The directive document clearly states the responsibilities of the implementing agency and organization; the agencies, organizations and individuals that must implement; the responsibilities of relevant agencies, organizations and individuals; the content and time limit for implementation; and the reporting of implementation results to the person resolving the complaint.
b) The person with the authority to resolve complaints is responsible for himself or herself or assigns relevant agencies and organizations to monitor, urge, and inspect the implementation of the legally effective complaint resolution decision. In case of discovering that an agency, organization, or individual does not implement or does not properly, fully, or promptly implement the legally effective complaint resolution decision, measures within the authority shall be applied to promptly and strictly handle the case.
2. Responsibility of the complained person in enforcing the legally effective decision on complaint settlement
a) Based on the legally effective decision on complaint settlement, the person complained against is responsible for organizing the implementation of the legally effective decision on complaint settlement.
In case the decision to resolve the complaint requires amending, supplementing, or canceling part or all of the decision on social insurance, the person complained against must issue a new decision to replace or amend or supplement the decision complained against; apply measures within their authority to restore the legitimate rights and interests of the complainant and related persons that have been violated.
In case the decision to resolve the complaint concludes that the decision on social insurance under complaint is legal, the complainant must comply with that decision. In case the complainant fails to comply, the competent person shall organize the enforcement of the decision by the complainant.
In case the decision to resolve the complaint concludes that the social insurance behavior is lawful, the complainant must comply. In case the decision to resolve the complaint concludes that the social insurance behavior is unlawful, the person complained about must stop that behavior and must cooperate with the competent agency, organization, or individual in restoring the legitimate rights and interests of the complainant.
b) The person complained against is responsible for reporting to the competent authority, organization or individual about the implementation of the legally effective decision on complaint settlement.
3. Responsibility of the complainant in enforcing the legally effective decision on complaint settlement
a) Coordinate with competent agencies, organizations and individuals to restore their legitimate rights and interests that have been infringed upon by illegal decisions or actions regarding social insurance (if any).
b) Comply with the decisions and actions regarding social insurance that are subject to complaints if the competent person concludes that the decisions and actions regarding social insurance are in accordance with the law.
c) Comply with the decision of the competent authority to implement the complaint settlement decision with legal effect.
4. Responsibilities of persons with related rights and legitimate interests in enforcing legally effective complaint settlement decisions
a) Cooperate with competent agencies, organizations and individuals in restoring the legitimate rights and interests of the complainant.
b) Comply with decisions of competent authorities to implement legally effective complaint settlement decisions with contents related to one's legitimate rights and interests.
5. Consider resolving complaints of law violations
a) When detecting that the handling of complaints violates the law and causes damage to the interests of the State, the Prime Minister shall request competent persons or assign the Government Inspector General, the Minister of Home Affairs, or the Minister of Finance to report to the Prime Minister for direction on handling.
b) When detecting that the handling of complaints violates the law, causing damage to the legitimate rights and interests of citizens, agencies and organizations, the Government Inspector General, the Minister of Home Affairs and the Minister of Finance shall direct the handling.
Section 2. COMPLAINTS ABOUT SOCIAL INSURANCE
Article 12. Authority to resolve complaints about social insurance
1. Denunciations of violations of the law in the performance of duties and public services on social insurance by cadres, civil servants and public employees shall be resolved by the head of the social insurance agency with authority to manage such cadres, civil servants and public employees.
Denunciations of violations of the law in the performance of duties and public services on social insurance by the head or deputy head of a social insurance agency shall be directly resolved by the head of the social insurance agency at the next higher level.
2. Denunciations of violations of the law in the performance of duties and public services on social insurance by cadres, civil servants and public employees that occurred during their previous working period and have now transferred to another agency or organization or are no longer cadres, civil servants and public employees shall be handled as follows:
a) In case the accused is the head or deputy head of another agency or organization but still holds an equivalent position, the head of the social insurance agency directly superior to the social insurance agency managing the accused at the time of the violation of law shall preside over the settlement; the head of the agency or organization directly superior to the agency or organization managing the accused shall coordinate the settlement;
b) In case the accused has transferred to another agency or organization and holds a higher position, the head of the agency or organization currently managing the accused shall preside over the settlement; the head of the social insurance agency managing the accused at the time of the violation of law shall coordinate the settlement.
In case the accused has transferred to another agency or organization and is the head or deputy head of that agency or organization, the head of the agency or organization directly superior to that agency or organization shall preside over the settlement; the head of the social insurance agency that managed the accused at the time of the violation of law shall coordinate in the settlement;
c) In case the accused has transferred to another agency or organization that does not fall under the provisions of Point a and Point b of this Clause, the head of the social insurance agency that managed the accused at the time of the violation of law shall preside over the settlement; the head of the agency or organization that is managing the accused shall coordinate the settlement;
d) In case the accused is no longer a cadre, civil servant or public employee, the head of the social insurance agency managing the accused at the time of the violation of law shall preside over the settlement.
3. Denunciations against agencies and organizations in the performance of tasks and public duties regarding social insurance shall be resolved by the head of the agency or organization directly superior to that agency or organization.
4. The social insurance agency is responsible for handling complaints about violations of the law in complying with the provisions of the law on social insurance, except for the cases specified in Clause 5 of this Article.
5. The Chairman of the Provincial People's Committee is responsible for resolving denunciations of violations of the law by agencies, organizations and individuals in complying with the provisions of the law on social insurance before 1995.
Article 13. Responsibility to assist the Chairman of the Provincial People's Committee in resolving denunciations
Based on the content and nature of the alleged violation of the law in complying with the provisions of the law on social insurance before 1995; the Chairman of the Provincial People's Committee shall assign the Provincial Inspectorate or a specialized agency under the Provincial People's Committee to preside over and coordinate with relevant agencies, organizations and units to advise and assist the Chairman of the Provincial People's Committee in resolving the accusation.
Article 14. Procedures for handling complaints
The order and procedures for handling denunciations of violations of the law in complying with the provisions of the law on social insurance as prescribed in Clause 2 and Clause 3, Article 131 of the Law on Social Insurance shall be implemented in accordance with the provisions of the law on denunciations.
Chapter IV
TERMS ENFORCEMENT
Article 15. Enforcement
This Decree takes effect from April 30, 2013, 30 year.
Article 16. Responsible for implementing
1. The Minister of Home Affairs is responsible for guiding and inspecting the implementation of this Decree.
2. Vietnam Social Security under the Ministry of Finance is responsible for:
a) Identify and monitor employees and employers who are subject to compulsory social insurance and unemployment insurance; urge and guide the preparation of registration dossiers for compulsory social insurance and unemployment insurance.
b) Organize the collection and payment of compulsory social insurance and unemployment insurance according to the provisions of law.
c) Resolve complaints and denunciations regarding the implementation of social insurance and unemployment insurance in accordance with the provisions of this Decree and other relevant legal provisions.
3. The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People's Committees of the provinces and centrally-run cities are responsible for the implementation of this Decree.
Appendix
(Attached to the Decree No. XNXX / 274 / ND-CP dated 2025 month 16X year 10 of the Government)
Dear: Business Name
Pursuant to Articles 35, 38, 39, 40, 41 of the Law on Social Insurance 2024;
Pursuant to the provisions of Decree …. stipulating 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.
1. Amount of late payment, evasion: details of each late payment, evasion.
2. Number of days of late payment or evasion: details of each late payment or evasion calculated based on the number of days of late payment or evasion.
3. The amount payable is 0,03%/day calculated on the amount and number of days of late payment or payment evasion.
4. Legal regulations on measures to handle late payment and evasion of payment.
5. Time limit for transition from late payment to evasion and measures to handle evasion.
6. Require employers to report the reasons for late payment.