Responsibility for determining the act of evading compulsory social insurance payment

The Lao Dong Newspaper Legal Consulting Office replied:

Article 7 of Decree 274/2025/ND-CP (effective from November 30, 2025) stipulates the determination of acts of late payment and evasion; organization of collection of late payment and evasion and organization of collection of the amount equal to 0.03%/day calculated on the amount of late payment and evasion as follows:

1. The social insurance agency directly managing subjects participating in compulsory social insurance and unemployment insurance is responsible for determining the act of late payment and evasion of compulsory social insurance and unemployment insurance; applying or submitting to competent authorities to apply measures to handle acts of late payment and evasion of compulsory social insurance and unemployment insurance.

2. Every month, the social insurance agency directly manages the subjects participating in compulsory social insurance and unemployment insurance to determine the amount of compulsory social insurance, unemployment insurance late payment, evasion and the number of days of late payment, evasion of compulsory social insurance payment, unemployment insurance; calculate the amount of money that the employer must pay at 0.03%/day for the amount of late payment, evasion; notify the employer for comparison; organize collection and management according to regulations.

Thus, the social insurance agency directly managing the subjects participating in compulsory social insurance and unemployment insurance is responsible for determining the behavior of late payment, evasion of payment of compulsory social insurance and unemployment insurance.