Recently, the Government issued Decree 274/2025/ND-CP (effective from November 30, 2025) detailing a number of articles of the Law on Social Insurance on late payment, evasion of compulsory social insurance, unemployment insurance (UI); complaints and denunciations about social insurance. With this decree, there will be enough basis to handle the act of evading compulsory social insurance payments that has caused public outrage in recent times.
Urge and remind to pay social insurance in writing with specific content
Mr. Nguyen Quoc Thanh - Deputy Director of Ho Chi Minh City Social Insurance - said that currently in Ho Chi Minh City, there are 161,050 enterprises participating in social insurance and unemployment insurance for nearly 3.7 million employees. The vast majority of enterprises have implemented social insurance laws well. However, there are also many enterprises that are late in paying compulsory social insurance and unemployment insurance, affecting the rights of employees. Most of these enterprises are small enterprises with few employees, even many enterprises only record one employee.
According to Mr. Thanh, before Decree 274/2025/ND-CP was issued, if the enterprise was late in paying social insurance, the Ho Chi Minh City Social Insurance sector would send messages and reminders, compare information and make a record. If the enterprise has not yet remedied the violation, the Social Insurance employee will directly monitor and manage the enterprise and will report to the leaders of the Social Insurance agency to consider and decide on the sanction of administrative violations. In case of exceeding the authority, the Ho Chi Minh City Social Insurance agency will advise the Chairman of the Ho Chi Minh City People's Committee to consider and decide on the sanction of administrative violations according to their authority.
From November 30, 2025, if the enterprise is late in paying compulsory social insurance and unemployment insurance, based on Article 3, Decree 274/2025/ND-CP, the social insurance sector will urge in writing with specific contents (number of money, number of days of late payment, interest payable on the number of days and the amount of late payment, the transition period from late payment to evasion...) and information about the unit that is late in paying and evasion to the relevant labor inspectorate.
After determining that the enterprise is not considered to be a person who evades compulsory social insurance and unemployment insurance payments as prescribed in Article 4, Decree 274/2025/ND-CP, the Social Insurance agency will carry out the penalty for evasion of social insurance payments as a basis for transferring the file to the police agency for criminal proceedings on the crime of Evading compulsory social insurance and unemployment insurance payments as prescribed in Article 216 of the Penal Code 2015, amended and supplemented in 2017.
It is necessary to ban the exit of business representatives who are late in paying or evade paying social insurance
Mr. Thanh also said that in recent years, the Ho Chi Minh City Social Insurance Agency and the Chairman of the Ho Chi Minh City People's Committee have issued hundreds of decisions to sanction administrative violations against enterprises that are late in paying social insurance, health insurance, and unemployment insurance. This shows the strictness of the Social Insurance sector and the Ho Chi Minh City People's Committee in implementing laws on social insurance to ensure the rights of employees.
According to Lawyer Nguyen Van Hau - Member of the Standing Committee, Head of the Communications Agency of the Vietnam Bar Federation - the responsibility for handling businesses that are late in paying and evading social insurance contributions is not only the responsibility of the social insurance sector, but requires the joint efforts and drastic participation of the entire political system to ensure the rights of employees and contribute to maintaining socio-economic development as well as security and order.
Lawyer Hau further analyzed that in recent years, the ban on exit for legal representatives of tax-cessive enterprises has shown very clear results. Therefore, lawyer Hau recommended that it is necessary to ban the exit of business representatives who are late in paying or evade social insurance payments to ensure the enjoyment of workers' rights.
Agreeing with this point of view, Mr. Thanh said that in reality, it shows that if enterprises violate the provisions of the law in general and social insurance in particular, workers will fluctuate and choose enterprises that implement the law better to work. Therefore, businesses need to comply with the law in general and social insurance in particular to stabilize and develop.
