Ms. Duong Thi Minh Chau - Head of the Department of Propaganda and Support for Social Insurance participants (SI) of Hanoi City said:
According to Decree No. 274/2025/ND-CP of the Government detailing a number of articles of the Law on Social Insurance on late payment and evasion of compulsory social insurance and unemployment insurance (UI); complaints and denunciations about social insurance (Decree No. 274/2025/ND-CP), effective from November 30, 2025, there are 4 cases that are not considered evasion of compulsory social insurance and HI.
Specifically, according to Article 4 of Decree No. 274/2025/ND-CP, cases that are not considered evasion of compulsory social insurance and unemployment insurance from November 30, 2025 are regulated as follows:
Cases specified in Clause 1, Article 39 of the Law on Social Insurance 2024 are not considered evasion of compulsory social insurance and unemployment insurance when there is one of the following reasons according to the announcement of the competent authority on natural disaster prevention, emergency situation, civil defense and disease prevention and control, including:
- Storms, floods, inundation, earthquakes, large fires, prolonged droughts and other natural disasters directly and seriously affect production and business activities.
- Dangerous epidemics announced by competent state agencies, seriously affecting production and business activities and financial capacity of agencies, organizations and employers.
- Emergency situations as prescribed by law that cause sudden and unexpected impacts on the operations of agencies, organizations, and employers.
- Other force majeure events as prescribed by civil law.
*Regarding the determination of the number of days that enterprises and units evade paying compulsory social insurance and unemployment insurance, the representative of Hanoi Social Insurance said:
The number of days of evasion of compulsory social insurance and unemployment insurance payment is determined to start from the date after the date of social insurance payment at the latest prescribed in Clause 1, Clause 2, Article 28 and Clause 4, Article 34 of the Social Insurance Law in 2024 or after the date of unemployment insurance payment at the latest prescribed by the law on unemployment insurance.
Cases of evasion of payment according to points c, d, Clause 1, Article 39 of the Law on Social Insurance 2024
For monthly payment methods: The number of days of evasion of compulsory social insurance and unemployment insurance payment is determined to start from the last day of the month following the month in which the salary is generated and registered as the basis for compulsory social insurance payment, lower than the provisions of Clause 1, Article 31 of the Social Insurance Law 2024.
For the method of paying 03 months at a time or 06 months at a time: The number of days of evasion of compulsory social insurance and unemployment insurance payment is determined to start from the last day of the following month immediately after the registered payment cycle as the basis for compulsory social insurance payment, lower than the provisions of Clause 1, Article 31 of the Social Insurance Law 2024.
Cases of evasion of payment according to points d, e, Clause 1, Article 39 of the Law on Social Insurance 2024
For employers who have been urged by competent authorities to comply with regulations within 45 days from the latest date of social insurance payment as prescribed in Clause 4, Article 34 of the Law on Social Insurance 2024, the number of days of evasion of compulsory social insurance payment, unemployment insurance is determined to start from 60 days after the latest date of social insurance payment as prescribed in Clause 4, Article 34 of the Law on Social Insurance 2024, or after the latest date of social insurance payment as prescribed by the law on social insurance.
For employers who have been urged by competent authorities according to regulations after 45 days from the date of social insurance payment at the latest as prescribed in Clause 4, Article 34 of the Law on Social Insurance 2024: The number of days of evasion of compulsory social insurance payment and unemployment insurance shall be determined from the 15th day from the date of issuance of the urging document of competent authorities.
