Based on confirmation of social insurance payment period from July 2025

The Lao Dong Newspaper Legal Consulting Office replied:

Article 28 of Decree 158/2025/ND-CP (effective from July 1, 2025) stipulates the basis for confirming the social insurance payment period as follows:

1. Based on the determination that the employer is no longer able to pay social insurance for employees:

a) The Court's decision to declare bankruptcy in cases where there has been a decision to declare bankruptcy by the Court in accordance with the provisions of the law on bankruptcy;

b) Decision to open bankruptcy proceedings by the Court in cases where bankruptcy proceedings are being carried out;

c) Notice of the business registration agency on the enterprise undergoing dissolution procedures in the case of a dissolution procedure;

d) Information on the legal status of "No longer operating at the registered address" of the enterprise at the National Database on Business Registration;

d) Decision to revoke the Business Registration Certificate in cases where the Business Registration Certificate is revoked;

e) Notice of a professional agency on business registration under the Provincial People's Committee in cases where there is no legal representative.

2. Based on determining the period of time employees work at the employer during the period of late payment and evasion of compulsory social insurance payment.

a) Management data of social insurance agencies. The social insurance agency reviews and compares management data to ensure the correct determination of the working time of employees at employers during the period of late payment and evasion of compulsory social insurance payment;

b) In case not included in the management data of the social insurance agency, the provincial People's Committee shall direct the social insurance agency and relevant agencies to review and determine the time the employee worked at the employer during the period of late payment and evasion of compulsory social insurance payment.

Thus, from July 1, 2025, the basis for confirming the social insurance payment period is regulated as above.