According to the provisions of Article 4, Decree 274/2025/ND-CP detailing a number of articles of the Law on Social Insurance on late payment, evasion of compulsory social insurance (SI), unemployment insurance, complaints and denunciations about SI, cases specified in Clause 1, Article 39 of the Law on Social Insurance are not considered evasion of compulsory SI, unemployment insurance when there is one of the following reasons as announced by competent authorities on disaster prevention and control, emergency situations, civil defense and disease prevention and control, including:
Storms, floods, floods, earthquakes, major fires, prolonged droughts and other natural disasters directly and seriously affect production and business activities.
Dangerous diseases are announced by competent state agencies, seriously affecting production and business activities and the financial capacity of agencies, organizations, and employers.
The state of emergency as prescribed by law causes sudden and unexpected impacts on the operation of agencies, organizations, and employers. 4. Other force majeure events as prescribed by civil law.
Thus, if the enterprise is identified by a competent authority as being on the list of affected by natural disasters directly affecting production and business activities, then your Company is not in the case of evading social insurance contributions.
