Not considered to evade health insurance contributions in the following cases

Legal Consulting Department of Lao Dong Newspaper answers:

Article 3, Decree 188/2025/ND-CP detailing and guiding the implementation of a number of articles of the Law on Health Insurance stipulates cases according to the provisions of points a, c, clause 1, Article 48b, Law on Health Insurance are not considered to evade health insurance contributions when there is one of the following reasons as announced by a competent authority on disaster prevention, emergency, civil defense and disease prevention and control, including:

1. Storms, floods, inundation, earthquakes, major fires, prolonged droughts and other types of natural disasters directly and seriously affect production and business activities.

2. Dangerous epidemics are announced by competent state agencies, seriously affecting the production and business activities and financial capacity of agencies, organizations, and employers.

3. Emergency status as prescribed by law affecting the operation of agencies, organizations, and employers suddenly and unexpectedly.

4. Other force majeure events as prescribed by civil law.

Thus, the above cases will not be considered as evading health insurance contributions.