The above content is stipulated in Decree No. 283/2026/ND-CP dated July 15, 2026 of the Government.
In which, the act of evading compulsory social insurance payment may be fined up to 75 million VND for employers who are individuals. In case the employer is an organization, the fine is equal to 2 times the fine for individuals, the maximum can be up to 150 million VND.
Employers must also pay the full amount of compulsory social insurance that they evade and pay an amount equal to 0.03%/day calculated on the amount and number of days of evasion.
Fines based on the number of workers who evade payment
Employers who do not register or do not fully register the number of people who must participate in compulsory social insurance after 60 days from the expiration date specified in Clause 1, Article 28 of the Law on Social Insurance shall be fined according to the number of violating employees:
The penalties for organizations in the table above are determined by 2 times the penalties for individuals according to Article 7 of Decree No. 283/2026/ND-CP.
Fines based on the amount of evaded payment
Employers may be fined from 18% to 20% of the total amount of evaded compulsory social insurance contributions, but a maximum of no more than 75 million VND for individuals and no more than 150 million VND for organizations.
The above fine applies to employers who have one of the following acts:
Registering salaries as a basis for compulsory social insurance contributions lower than the level specified in Clause 1, Article 31 of the Law on Social Insurance;
Failing to pay or paying incompletely the amount registered for compulsory social insurance 60 days from the date of compulsory social insurance payment at the latest specified in Clause 4, Article 34 of the Law on Social Insurance and having been urged by a competent authority according to Article 35 of the Law on Social Insurance but not yet to the extent of criminal prosecution.
Sanctions do not replace social insurance contribution obligations
Along with being fined, employers are also subject to remedial measures:
For acts of not registering or not fully registering the number of participants: must prepare a registration dossier or prepare a dossier to register the full number of compulsory social insurance participants for employees; pay the full amount of compulsory social insurance money evaded; pay the amount equal to 0.03%/day calculated on the amount of compulsory social insurance money evaded and the number of days evaded into the social insurance fund.
For the act of evading payment according to the amount: must pay the full amount of compulsory social insurance that is evaded; pay the amount equal to 0.03%/day calculated on the amount of compulsory social insurance that is evaded and the number of days of evasion into the social insurance fund.
Thus, administrative violation fines do not replace the obligation to pay social insurance. Employers who violate still have to pay the full amount of compulsory social insurance that evades payment and pay the amount equal to 0.03%/day calculated on the amount and number of days of evasion according to regulations.
Vietnam Social Security reminds employers to proactively review people eligible for participation, wages used as a basis for contributions and social insurance contribution terms.
Along with that, it is necessary to register, pay correctly, fully, and promptly to ensure the legitimate rights and interests of workers, avoiding the occurrence of sanctions.
