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According to Decree No. 274/2025/NĐ-CP issued by the Government, which details certain provisions of the Social Insurance Law (SI) regarding late or evaded mandatory social insurance contributions, unemployment insurance (UI), and complaints and denunciations related to social insurance, the decree will take effect from November 30, 2025. Notably, it outlines four scenarios where non-payment of mandatory social insurance and unemployment insurance is not considered evasion.
Specifically, based on Article 4 of Decree No. 274/2025/NĐ-CP, the following cases will not be deemed as evasion of mandatory social insurance and unemployment insurance contributions from November 30, 2025:
Cases outlined in Clause 1, Article 39 of the 2024 Social Insurance Law are not considered evasion if they occur due to reasons announced by competent authorities regarding natural disasters, emergencies, civil defense, and disease prevention, including:
1. Severe natural disasters such as storms, floods, earthquakes, major fires, prolonged droughts, and other calamities that directly and significantly impact production and business activities.
2. Dangerous epidemics declared by competent state agencies, severely affecting production, business operations, and the financial capabilities of agencies, organizations, and employers.
3. Emergency situations as defined by law, causing sudden and unexpected disruptions to the operations of agencies, organizations, and employers.
4. Other force majeure events as stipulated in civil law.
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