What is evasion of paying social insurance according to the new regulations?

The Legal Consulting Office of Lao Dong Newspaper responded:

Article 39 of the Law on Social Insurance 2024 (effective from July 1, 2025) regulates evasion of paying compulsory social insurance (social insurance) and unemployment insurance as follows:

1. Evasion of paying compulsory social insurance and unemployment insurance is an act of an employer in one of the following cases to not pay or not fully pay social insurance or unemployment insurance for employees:

a) After 60 days from the expiration date specified in Clause 1, Article 28 of this Law, the employer fails to register or registers an insufficient number of people required to participate in compulsory social insurance;

b) After 60 days from the date of expiry of the period to participate in unemployment insurance according to the provisions of law on unemployment insurance, the employer does not register or registers an insufficient number of people who must participate in insurance. unemployment insurance;

c) Register a salary as a basis for compulsory social insurance payment that is lower than specified in Clause 1, Article 31 of this Law;

d) Registering a salary as a basis for unemployment insurance payment that is lower than the provisions of the law on unemployment insurance;

d) Failure to pay or incomplete payment of the amount registered for compulsory social insurance after 60 days from the date of payment of compulsory social insurance at the latest as prescribed in Clause 4, Article 34 of this Law and has been urged by the competent authority according to prescribed in Article 35 of this Law;

e) Failure to pay or not fully paying the amount registered for unemployment insurance after 60 days from the date of payment of unemployment insurance at the latest according to the law on unemployment insurance and approved by the competent authority. urge according to the provisions of Article 35 of this Law;

g) Other cases are considered evasion of paying compulsory social insurance and unemployment insurance according to Government regulations.

2. The Government shall detail this Article; stipulates that cases falling under Clause 1 of this Article but having a legitimate reason are not considered evasion of paying compulsory social insurance or unemployment insurance.

Thus, from July 1, 2025, the act of evading social insurance payments is regulated as above.