Cases not considered as evasion of social insurance payment
According to Article 4 of Decree 274/2025/ND-CP (effective from November 30, 2025), cases specified in Clause 1, Article 39 of the Law on Social Insurance 2024 will not be considered evasion of compulsory social insurance and unemployment insurance payments when there is one of the following reasons according to the announcement of the competent authority on natural disaster prevention and control, emergency conditions, civil defense and disease prevention and control, including:
1. Storms, floods, inundation, earthquakes, large fires, prolonged droughts and other natural disasters directly and seriously affect production and business activities.
2. Dangerous epidemics are announced by competent state agencies, seriously affecting production and business activities and the financial capacity of agencies, organizations and employers.
3. The emergency situation as prescribed by law causes sudden and unexpected impacts on the operations of agencies, organizations, and employers.
4. Other force majeure events as prescribed by civil law.
Lawyer Nguyen Huu Hoc, Ho Chi Minh City Bar Association, analyzed that not all natural disasters, emergencies, and epidemics are considered objective impacts to be considered as not having to evade paying compulsory social insurance and unemployment insurance.
Those objective situations must be published by competent authorities, and must directly and seriously affect production and business activities and the financial capacity of enterprises to be considered not to evade paying compulsory social insurance and unemployment insurance.
Determining the amount of late payment and evasion of compulsory monthly social insurance payment
Article 7 of Decree 274/2025/ND-CP stipulates the determination of late payment and evasion; organization of collection of late payment and evasion and organization of collection of the amount equal to 0.03%/day calculated on the amount of late payment and evasion as follows:
The Social Insurance Agency directly manages the subjects participating in compulsory social insurance and unemployment insurance to determine the act of late payment and evasion of compulsory social insurance and unemployment insurance; apply or submit to competent authorities to apply measures to handle the act of late payment and evasion of compulsory social insurance and unemployment insurance.
Every month, the Social Insurance agency directly manages the subjects participating in compulsory social insurance and unemployment insurance to determine the amount of compulsory social insurance, late payment and evasion of payment and the number of days of late payment and evasion of compulsory social insurance and unemployment insurance; calculate the amount of workforce payable at 0.03%/day for the amount of late payment and evasion of payment; notify the employer for comparison; organize collection and management according to regulations.
Also according to Ho Chi Minh City Social Insurance, according to the provisions of Article 39 of the Social Insurance Law 2024, Article 216 of the 2015 Penal Code (amended and supplemented in 2017), employees must have at least 90 days from the date of arising the obligation without registering or not fully registering the number of people required to participate in compulsory social insurance, or registering salaries as the basis for compulsory social insurance payment lower than the regulations or not paying or not paying the full amount of the registered social insurance payment to meet the necessary conditions for the crime of evasion of compulsory social insurance payment.
The sufficient condition is not to pay or not to pay fully for 6 months or more and have been administratively sanctioned for this act but also violated.
The Social Insurance Law 2024 takes effect from July 1, 2025, and at the same time Decree 274/2025/ND-CP (effective from November 30), should not be until December 1, 2025 at the earliest to have a basis to consider criminal proceedings for the crime of evasion of compulsory social insurance and unemployment insurance.
"Currently, Ho Chi Minh City Social Insurance is collecting documents and comparing them with legal regulations to consider sanctioning enterprises and units that evade paying compulsory social insurance and unemployment insurance. On that basis, the file was transferred to the Ho Chi Minh City Police for consideration of criminal handling of the crime of evasion of compulsory social insurance and unemployment insurance, to ensure the strictness of the law as well as the rights of employees, emphasized the representative of Ho Chi Minh City Social Insurance.
