The Government has just issued Decree No. 274/2025/ND-CP detailing a number of articles of the Law on Social Insurance on late payment and evasion of compulsory social insurance (SI) payment, unemployment insurance (UI); complaints and denunciations about SI. The Decree takes effect from November 30, 2025.
According to the decree, the act of late payment of social insurance will be considered an evasion of social insurance payment when the employer does not recover after 60 days from the date of expiration of social insurance and unemployment insurance payment according to regulations or after the social insurance agency has issued a document urging the payment responsibility but still does not fulfill its obligations.
Accordingly, the time of changing the behavior from late payment of social insurance and unemployment insurance to evasion of payment is determined as follows:
Case 1: the employer has not registered to participate in social insurance and unemployment insurance for employees.
If after 60 days from the date of expiration of the registration period for social insurance and unemployment insurance according to the provisions of the law on social insurance and unemployment insurance but have not yet registered, the act of late payment will turn into evasion. The start date is the 61st day from the registration date.
Case 2: the employer registers salary as the basis for compulsory social insurance and unemployment insurance contributions, lower than the provisions of the law on social insurance and unemployment insurance.
For units that pay monthly, the act of evading payment is determined to start after the last day of the month following the month in which the registered salary is generated as the basis for payment.
For units that pay every 3 months or 6 months: the act is determined to be evasion of payment starting from the last day of the following month immediately after the payment cycle registered as the payment basis.
Case 3: the employer is late in paying even though the social insurance agency has urged him/her according to regulations.
If the urging document is submitted within 45 days from the payment date but the unit still does not pay after 60 days, the act will be converted to evasion of payment from the 61st day.
For units that have been urged by the Social Insurance agency after 45 days, the act of evasion of payment is determined from the 15th day from the date the Social Insurance agency issued the document.
Enterprises identified as evading social insurance and unemployment insurance must pay the entire amount of evasion and interest of 0.03%/day calculated on the amount and number of days of evasion. The act of evasion of payment can be subject to administrative sanctions or criminal prosecution if there are sufficient elements to constitute a crime under the Penal Code.
The Decree stipulates that cases specified in Clause 1, Article 39 of the Law on Social Insurance are not considered to be evasion of compulsory social insurance and unemployment insurance payments when there is one of the following reasons as announced by competent authorities on natural disaster prevention, emergency situation, 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.
