Latest regulations on not being considered an evasion of compulsory social insurance payment

The Lao Dong Newspaper Legal Consulting Office replied:

Article 4 of Decree 274/2025/ND-CP (effective from November 30, 2025) stipulates the following cases not considered as evasion of compulsory social insurance and unemployment insurance:

The cases specified in Clause 1, Article 39 of the Law on Social Insurance are not considered evasion of compulsory social insurance and unemployment insurance payment when there is one of the following reasons according to the announcement of the competent authority 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.

Thus, the above cases are not considered to be evasion of compulsory social insurance and unemployment insurance payments.