Deduct a maximum of 30% of salary, 50% of other income if administrative fines are not paid
Individuals and organizations that do not voluntarily comply with administrative sanction decisions after the legally prescribed time limit may be subject to financial coercive measures. This is a noteworthy content in Decree 296/2025/ND-CP.
According to regulations, when the fine payment deadline is exceeded and the violator does not comply, the competent person is entitled to apply the measure of deducting a portion of salary or income.
The subjects of application are quite broad, including: cadres, civil servants, public employees; armed forces; employees receiving salaries at agencies and businesses; people with seasonal income; and even people who are receiving pensions.
Thus, not only employees but also pensioners may be deducted if they do not comply with the sanctioning decision that has taken effect.
The Decree specifically stipulates:
For salaries and pensions: The deduction rate each time does not exceed 30% of the total monthly actual amount received (after deducting and paying insurance and personal income tax).
For other income: The deduction rate each time does not exceed 50% of total monthly income.
In particular, the deduction must ensure the minimum living conditions of the person being coerced and the person they raise.
The process is strictly regulated:
Information request: Within 5 working days from the date of receipt of the request, the violator must provide information about salary and income.
Issuing a coercive decision: Within 2 working days after sufficient grounds, the competent person issues a coercive decision to deduct.
Implementing deduction: Agencies, units, and enterprises managing salaries must deduct and transfer money to the State Treasury within 3 working days from the latest payout period.
If not complied with, the relevant unit may be handled according to legal regulations.
Block accounts if there is no longer a salary source
In addition to salary deduction, Decree 296/2025/ND-CP also stipulates coercive measures to deduct money from bank accounts.
Within 3 working days from the date of receipt of the request, individuals and organizations must provide account information.
After verification, the competent person issues a decision to deduct money and requests to freeze the corresponding amount.
The bank must freeze it within 1 working day and deduct and transfer money to the state budget within the legal time limit.
Seizure of assets – last resort
When the above measures are not sufficient to ensure enforcement, functional agencies may seize assets for auction.
Principles of seizure: Only seize assets corresponding to the amount to be executed and coercive costs.
Many essential assets are not distrained, such as: single houses reaching the minimum level, medicines, essential food, necessary labor tools, worship items, medals, certificates of merit...
The distraint is only carried out during the day, not on holidays, Tet holidays.