The Vietnamese government has issued Decree No. 274/2025/NĐ-CP, detailing provisions of the 2024 Social Insurance Law regarding late or evaded mandatory social insurance (SI) and unemployment insurance (UI) contributions. This decree also outlines procedures for complaints and denunciations within the social insurance sector. Its primary aim is to safeguard the legitimate rights of employees while enhancing employers’ accountability in fulfilling their insurance obligations.
The decree clarifies scenarios exempt from evasion charges, outlines methods for calculating late/evaded amounts and durations, and specifies penalties for violations.
For late contributions, Decree 274 calculates the amount based on the employer’s liability from the registration deadline. If employees remain unregistered 60 days post-deadline, late fees accrue from that point. Late days are counted from the day after the registration/contribution deadline.
Employees receive guidance on social insurance policies
Evasion is deemed to occur if employers fail to register employees for SI/UI within 60 days post-deadline. Evaded amounts reflect the difference between declared and legally required contributions based on the 2024 Social Insurance Law.
For entities non-compliant despite reminders from SI authorities, evasion calculations begin 60 days post-deadline or as specified in the reminder notice.
Late/evaded contributions incur a 0.03%/day interest charge on outstanding amounts.
Exemptions from SI/UI Evasion Charges
Employers are exempt from evasion charges if delays result from force majeure events officially declared by competent authorities.
These include natural disasters (storms, floods, earthquakes, fires, prolonged droughts), dangerous epidemics impacting operations/finances, legal emergencies, and other civil law-defined force majeure events.
Decree No. 274/2025/NĐ-CP takes effect on November 30, 2025.
