This content is stipulated in Decree No. 283/2026/ND-CP of the Government on sanctioning administrative violations in the fields of labor, social insurance (BHXH), and Vietnamese workers going to work abroad under contracts. This Decree takes effect from September 10, 2026.
Regarding violations of late payment of compulsory social insurance, the Decree stipulates:
1. A warning shall be imposed for the acts specified in Clause 3 of this Article when the amount of violation calculated at the time of making the administrative violation record is less than 400,000 VND.
2. A fine shall be imposed on employers when they have one of the following acts: not registering or not fully registering the number of people who must participate in compulsory social insurance within 60 days from the expiration date specified in Clause 1, Article 28 of the Law on Social Insurance; not registering or not fully registering the number of people who must participate in compulsory social insurance after 60 days from the expiration date specified in Clause 1, Article 28 of the Law on Social Insurance but falling into the case prescribed by law not being considered evading compulsory social insurance according to the provisions of law, according to one of the following levels:
- From 5,000,000,000 VND to 10,000,000,000 VND, when the violation is less than 10 employees;
- From 10,000,000 VND to 15,000,000 VND, when violating from 10 people to less than 50 workers;
- From 15,000 VND to 20,000,00 VND, when violating from 50 people to less than 100 workers;
- From 20,000,000 VND to 30,000,000 VND, when violating from 100 people to less than 300 workers;
- From 30,000 VND to 40,000 VND, when violating from 300 people to less than 500 workers;
- From 40,000,000 VND to 50,000,000 VND, when violating from 500 people to less than 700 workers;
- From 500,000 VND to 60,000 VND, when violating from 700 people to less than 1,000 workers;
- From 60,000,000,000 VND to 75,000,000,000 VND, when violating from 1,000 employees or more.
3. A fine of 12% to 15% of the total amount of compulsory social insurance late payment at the time of making an administrative violation record but not exceeding 75,000 VND for employers who have one of the following acts of late payment of social insurance:
- Have not paid or have not paid in full the amount to be paid according to the registered compulsory social insurance application from the latest date of social insurance payment specified in Clause 4, Article 34 of the Law on Social Insurance, except for the cases specified in Point d, Clause 1, Article 39 of the Law on Social Insurance;
- Failing to pay or paying incompletely the amount registered for compulsory social insurance 60 days from the date of compulsory social insurance payment at the latest specified in Clause 4, Article 34 of the Law on Social Insurance and having been urged by a competent authority according to the provisions of Article 35 of the Law on Social Insurance but falling into a case not considered to evade compulsory social insurance payment according to the provisions of law.
4. Remedial measures
- Force employers to prepare registration dossiers or prepare dossiers to fully register the number of compulsory social insurance participants for employees; pay the full amount of compulsory social insurance late payment; pay an amount equal to 0.03%/day calculated on the amount of compulsory social insurance late payment and the number of days late payment into the social insurance fund for violations specified in Clause 2 of this Article;
- Force employers to pay the full amount of compulsory late payment social insurance; pay the amount equal to 0.03%/day calculated on the amount of compulsory late payment social insurance and the number of days of late payment to the social insurance fund for violations specified in Clause 3 above.
