Determining the amount of evasion
According to Article 6 of Decree 274/2025/ND-CP, depending on each violation as prescribed in Clause 1, Article 39 of the Social Insurance Law 2024, the amount of evasion will be calculated according to the following principles:
Payment loss due to failure to register for social insurance and unemployment insurance for employees (Point a, b, Clause 1, Article 39): The amount of evasion is calculated on the obligation that the employer must pay, applicable to employees who have not registered to participate after 60 days from the expiration of the registration period according to regulations.
Registering salary as a basis for lower payment than prescribed (Point c, d, Clause 1, Article 39): The amount of evasion is the difference that the employer still has to pay to the social insurance fund, unemployment insurance due to declaration of salary lower than the level prescribed in Clause 1, Article 31 of the Social Insurance Law 2024 and the law on unemployment insurance.
Late payment despite being urged (Point d, e, Clause 1, Article 39): The amount of evasion is an obligation remaining after 60 days from the payment date at the latest and has been urged by the competent authority according to Article 35 of the Law on Social Insurance 2024 and Article 3 of Decree 274/2025/ND-CP.
Determining the number of days of evasion
The time to calculate the number of days of violation starts from the next day after the period of social insurance and unemployment insurance payment according to Articles 28 and 34 of the Social Insurance Law 2024 or according to the provisions of the law on unemployment insurance.
In case of evasion of payment by declaring low salary (Point c, d, Clause 1, Article9):
Payment by month: Calculated from the last day of the month following the month, the salary is declared low.
Pay 3 or 6 months/time: Calculated from the last day of the following month immediately after the registered payment cycle.
Evaded payment even though urged (points d, e, Clause 1, Article9):
If urged within 45 days after the payment deadline at the latest: Calculated after 60 days from the payment deadline.
If urged after 45 days: from the 15th day from the date the urging document is issued.
