Determining the period of late payment of social insurance when settling pension regimes

Lawyer Ho Thu Trang, YouMe Law Firm LLC, replied:

Article 27 of Decree No. 158/2025/ND-CP stipulates the confirmation of social insurance payment period of employees as a basis for settling and adjusting pension and death regimes as follows:

1. The period of social insurance payment of employees as prescribed in Clause 1, Article 26 of this Decree is confirmed to be the basis for settling and adjusting pension and death benefits, which is the period of social insurance payment, including the period of late payment and evasion of compulsory social insurance payment before July 1, 2024 for employers in the cases prescribed in Clause 2, Article 26 of this Decree.

2. The period of late payment or evasion of compulsory social insurance payment before July 1, 2024 of employees as prescribed in Clause 1 of this Article does not include the period of employees quitting their jobs and not receiving salaries for 14 working days or more in a month, except for the period of leave to enjoy maternity benefits which is counted as the period of social insurance payment according to the provisions of the law on social insurance.

Article 26 of Decree No. 158/2025/ND-CP stipulates the subjects of application as follows:

1. Employees in cases where employers are no longer able to pay social insurance for employees before July 1, 2024.

2. Employers who are no longer able to pay social insurance for employees specified in Clause 1 of this Article are in one of the following cases:

a) The employer has issued a decision to declare bankruptcy by the Court in accordance with the provisions of the law on bankruptcy;

b) The employer is undergoing bankruptcy proceedings;

c) The employer is undergoing dissolution procedures;

d) Employers determined by tax authorities to no longer be conducting business activities at the registered address;

d) Having his/her Business Registration Certificate revoked;

e) The employer does not have a legal representative or a person authorized to exercise the rights and obligations of the legal representative.

Thus, the period of late payment and evasion of compulsory social insurance payment before July 1, 2024 of employees can still be determined as the period of social insurance payment to calculate the pension regime according to the above regulations.