On the Information Portal, the Ministry of Finance said it received a petition from voters in Ho Chi Minh City.
According to voters' reflections, in reality, when businesses owe compulsory social insurance (BHXH), employees are directly affected by the enjoyment of regimes such as unemployment benefits, pensions and other social security benefits.
Voters proposed to strengthen inspection and examination and strictly handle cases of enterprises delaying and owing compulsory social insurance for employees; and at the same time have solutions to ensure the legitimate rights of employees at enterprises that violate social insurance obligations.
Regarding this issue, the Ministry of Finance said that there is still a part of businesses that are late in paying and evading social insurance contributions, affecting the legitimate rights of employees. The Ministry of Finance has given specific answers to the above-mentioned recommendations:
Accept and resolve through the development, amendment, and supplementation of legal normative documents
To gradually solve this situation, the legal system on social insurance has been built, amended, and updated promptly, in accordance with the actual situation.
On June 29, 2024, the National Assembly passed the Law on Social Insurance No. 41. 2024. QH15 (effective from July 1, 2025).
On October 16, 2025, the Government issued Decree No. 274. 2025. ND-CP detailing a number of articles of the Law on Social Insurance on late payment, evasion of compulsory social insurance, unemployment insurance; complaints and denunciations about social insurance. In which, it clarified the acts of late payment and evasion of social insurance and further strengthened sanctions to handle these acts in order to maximize the protection of workers' rights.
On December 24, 2025, the Minister of Finance issued Circular No. 126. 2025. TT-BTC stipulates the inspection process for the fields of social insurance, health insurance, and unemployment insurance under the state management scope of the Ministry of Finance.
The Circular stipulates the method of remote inspection when detecting signs of late payment or evasion of payment. This is both an administrative reform step, applying information technology and digital transformation in the spirit of Resolution No. 57-NQ/TW dated December 22, 2024 of the Politburo, and improving timeliness in detecting and handling violations.
Over the past time, the Ministry of Finance has directed Vietnam Social Security to drastically implement many solutions to limit the situation of late payment and evasion of social insurance, ensuring the rights of workers, thereby the rate of late payment of social insurance on receivables has decreased year by year. Specifically, if in 2021, the amount of late payment of social insurance accounted for 3.05% of receivables, by 2025, the amount of late payment of social insurance only accounted for 2.54% of receivables, reaching the lowest level ever.
In the coming time, the Ministry of Finance will continue to advise the Government and the Prime Minister to synchronously implement groups of macroeconomic stabilization solutions, promote the domestic market, support and create conditions for production and business enterprises, and ensure development resources to contribute to complying with social insurance participation responsibilities for employees.
At the same time, the Ministry of Finance will continue to direct Vietnam Social Security to drastically implement solutions.
Promote communication, raise awareness of business owners and employees in complying with the law on social insurance, especially the obligations and legal responsibilities when businesses have acts of violating social insurance contribution obligations according to the provisions of the 2024 Law on Social Insurance and the 2015 Penal Code.
Regularly urge employers to pay social insurance benefits to employees according to the provisions of law. Every month, conduct statistics, review, send notices to each unit and enterprise with late payment amounts and implement measures and solutions to urge and recover late payment amounts with each unit.
Strengthen the inspection of compliance with the law on social insurance, unemployment insurance, and health insurance; combine direct inspection with remote inspection for units and businesses showing signs of late payment or evasion of payment according to the provisions of Circular No. 126. 2025. TT-BTC to detect and promptly handle violations.
Proactively coordinate with the Police agency to monitor and grasp the late payment and evasion of social insurance by enterprises; promptly apply remedial measures and strictly handle violations when enterprises late or evade payment according to the provisions of Decree No. 274. 2025. ND-CP of the Government; transfer dossiers and propose prosecution according to the provisions of Article 216 of the Penal Code for enterprises intentionally evading social insurance payment for employees, creating deterrence for enterprises that do not have good awareness of complying with the law on social insurance.
Regarding voters' recommendations on solutions to ensure the legitimate rights of employees at enterprises that violate social insurance obligations, the Ministry of Finance informed:
Clause 8, Article 13 of the 2024 Law on Social Insurance has supplemented a mechanism to directly protect employees.
The law stipulates that employers are responsible for: "Indemnizing employees according to the provisions of law if they do not fulfill or do not fully fulfill their obligation to pay compulsory social insurance according to the provisions of this Law, causing damage to the legitimate rights and interests of employees".
