The Ministry of Finance has just sent a document to the National Assembly Delegation of Hanoi City in response to voters' recommendations on inspection and strict handling of enterprises that owe and evade social insurance payments for employees, causing damage to employees and seriously affecting the insurance fund.
According to the Ministry of Finance, in recent times, the Ministry of Finance has directed the Vietnam Social Security to resolutely implement many solutions to limit the situation of late payment and evasion of social insurance payment, ensuring the rights of employees, thereby reducing the rate of late payment of social insurance on the amount to be collected over the years.
If in 2021, the amount of late social insurance payment accounted for 3.05% of the amount payable, by 2024, the amount of late social insurance payment will only account for 2.59% of the amount payable and it is expected that in 2025, the amount of late social insurance payment will only account for about 2.55% of the amount payable.
However, as voters have stated, there are still a number of enterprises that are late in paying or evading social insurance, affecting the legitimate rights of employees.
To gradually resolve this situation, on June 29, 2024, the National Assembly passed Law on Social Insurance No. 41/2024/QH15 (effective from July 1, 2025) and on October 16, 2025, the Government issued Decree No. 274/2025/ND-CP detailing a number of articles of the Law on Social Insurance on late payment and evasion (effective from November 30, 2025), which clarified the acts of late payment and evasion of social insurance payment and further strengthened sanctions for handling these acts.
Currently, the Ministry of Finance is urgently completing the draft to issue a circular regulating the specialized inspection process in the fields of social insurance, unemployment insurance, and health insurance, including regulations on conducting remote inspections when detecting acts and signs of late payment and evasion.
This is both a step of administrative reform in inspection work and a solution to implement the application of information technology and digital transformation in management in the spirit of Resolution No. 57-NQ/TW of the Politburo, while meeting the timeliness in handling violations by businesses, limiting prolonged payment delays and evasion.
In the coming time, the Ministry of Finance will continue to advise the Government and the Prime Minister to synchronously deploy groups of solutions to stabilize the macro economy, promote the domestic market, support creating conditions for production and business enterprises, ensure development resources to contribute to complying with the responsibility of participating in social insurance for employees.
At the same time, the Ministry of Finance will also continue to direct Vietnam Social Security to promote communication, raise awareness of business owners and employees in complying with the law on social insurance, especially their obligations and legal responsibilities when businesses are late in paying or evading social insurance according to the provisions of the Law on Social Insurance 2024 and the Penal Code 2015.
At the same time, it is necessary to regularly urge employers to pay social insurance for employees according to the provisions of law. Every month, compile statistics, review, send notices to each unit and enterprise with the amount of late payment and implement measures and solutions to urge and recover late payment for each unit.
In addition, relevant agencies will proactively coordinate with tax authorities, internal affairs agencies, police and People's Committees at all levels to share data, proactively monitor and grasp the situation of late payment and evasion of social insurance of enterprises; promptly inspect and apply remedial measures, strictly handle violations when enterprises are late in paying or evade payment according to the provisions of Decree No. 274/2025/ND-CP of the Government and other relevant legal provisions.
The Ministry of Finance emphasized that it will transfer records and recommend prosecution of enterprises that deliberately evade paying social insurance for employees, creating deterrence for enterprises that do not have the awareness of complying with the law on social insurance.
In addition to the above solutions, the Ministry of Finance will also continue to direct the Vietnam Social Insurance and related units to review and detect problems in the process of organizing the implementation of social security policies to study, adjust or advise the Government and the Prime Minister to perfect institutions and legal policies in handling violations of the law on social insurance in general and late payment and evasion of social insurance in particular to strengthen discipline and order in implementing social insurance policies, towards building a solid social security system, ensuring the legitimate rights and interests of employees.
