Nghị định 274/2025/NĐ-CP hướng dẫn Luật Bảo hiểm về chậm đóng, trốn đóng bảo hiểm

DECREE

ON ELABORATION OF THE LAW ON SOCIAL INSURANCE REGARDING LATE PAYMENT AND EVASION OF COMPULSORY SOCIAL INSURANCE AND UNEMPLOYMENT INSURANCE; COMPLAINTS AND DENUNCIATIONS ABOUT SOCIAL INSURANCE

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Social Insurance No. 41/2024/QH15;

Pursuant to the Law on Employment No. 38/2013/QH13;

Pursuant to the Law on Complaints No. 02/2011/QH13, amended by the Law on Citizen Reception No. 42/2013/QH13;

Pursuant to the Law on Denunciations No. 25/2018/QH14, amended by the Law on Enterprises No. 59/2020/QH14;

At the request of the Minister of Home Affairs;

The Government hereby promulgates this Decree on elaboration of the Law on Social Insurance regarding late payment and evasion of compulsory social insurance and unemployment insurance; complaints and denunciations about social insurance.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides elaboration of a number of provisions regarding late payment and evasion of compulsory social insurance and unemployment insurance; complaints and denunciations about social insurance as prescribed in Clause 4 Article 35, Clause 2 Article 39, Clause 4 Article 40, Clause 4 Article 41, Clause 7 Article 130, and Clause 5 Article 131 of the Law on Social Insurance.

Article 2. Regulated entities

1. Employees subject to compulsory social insurance as prescribed in Clauses 1, 2, and 5 Article 2 of the Law on Social Insurance.

2. Employers subject to compulsory social insurance as prescribed in Clause 3 Article 2 of the Law on Social Insurance.

3. Employees and employers subject to unemployment insurance as prescribed in Article 43 of the Law on Employment.

4. Agencies, organizations, and individuals related to late payment and evasion of compulsory social insurance and unemployment insurance; complaints and denunciations about social insurance as prescribed in this Decree.

Chapter II

LATE PAYMENT AND EVASION OF SOCIAL INSURANCE AND UNEMPLOYMENT INSURANCE

Article 3. Supervision of the performance of responsibility to pay compulsory social insurance and unemployment insurance

The supervision of the performance of the responsibility to pay compulsory social insurance and unemployment insurance as prescribed in Clause 4 Article 35 of the Law on Social Insurance is provided as follows:

1. Late payment under Clause 1 Article 38 of the Law on Social Insurance: Every month, the Director of the social security agency directly managing the entities participating in compulsory social insurance and unemployment insurance shall review and determine employers with late payment as prescribed in Clause 1 Article 38 of the Law on Social Insurance; within the first 10 days of the month, send a written request to the employer to perform the responsibility to pay compulsory social insurance and unemployment insurance in accordance with the form provided in Appendix I enclosed with this Decree, which includes the following principal details:

a) Grounds: Articles 35, 38, 39, 40, and 41 of the Law on Social Insurance and this Decree on elaboration of a number of articles of the Law on Social Insurance regarding late payment and evasion of compulsory social insurance and unemployment insurance; complaints and denunciations about social insurance;

b) Amount of late payment or evasion: detailed for each specific late or evaded contribution;

c) Number of days of late payment or evasion: detailed for each specific late or evaded contribution based on the number of days delayed;

d) Amount payable equal to 0.03% per day calculated on the amount and number of days of late payment or evasion;

dd) Legal provisions on measures for handling acts of late payment and evasion;

e) Time limit for conversion from late payment to evasion and measures for handling evasion acts;

g) Request for employers to report reasons for late payment (in case of force majeure events or other objective, unforeseeable, and unpreventable reasons despite all necessary measures and capacities being taken, the employer shall submit a dossier before the 25th day of the month in which the written supervision notice is issued).

2. Upon discovering any employer committing late payment or evasion not specified in Clause 1 of this Article, within 5 working days, the social security agency shall issue a written supervision request as prescribed in Clause 1 of this Article, requiring the employer to perform the responsibility to pay compulsory social insurance and unemployment insurance and specify the grounds and sources of information identifying the act of late payment or evasion of compulsory social insurance and unemployment insurance.

3. Information on employers committing late payment or evasion of compulsory social insurance:

a) Before the 15th day of the first month of the following quarter, the province-level social security agency shall send information on employers committing late payment or evasion up to the last day of the quarter to regulatory agencies in charge of social insurance and unemployment insurance and relevant inspectorates for consideration and handling within their competence;

b) The social security agency shall promptly report on employers committing late payment or evasion to competent authorities upon request.

Article 4. Cases not considered as evasion of compulsory social insurance and unemployment insurance contributions

The cases specified in Clause 1 Article 39 of the Law on Social Insurance shall not be considered as evasion of compulsory social insurance and unemployment insurance contributions when one of the following reasons occurs as announced by competent authorities in charge of disaster prevention and control, emergency situations, civil defense, and epidemic prevention and control, including:

1. Storms, floods, inundations, earthquakes, major fires, prolonged droughts, and other types of natural disasters that directly and seriously affect production and business activities;

2. Dangerous epidemics announced by competent regulatory agencies, which cause serious impacts on production and business activities and the financial capacity of agencies, organizations, and employers;

3. Emergency situations as prescribed by law, which unexpectedly and suddenly affect the operations of agencies, organizations, and employers;

4. Other force majeure events as prescribed by the civil law.

Article 5. Amounts and days of late payment of compulsory social insurance and unemployment insurance contributions

The amounts and days of late payment of compulsory social insurance and unemployment insurance contributions specified in Clause 1 Article 40 of the Law on Social Insurance are regulated as follows:

1. Amounts of late payment of compulsory social insurance and unemployment insurance contributions:

a) Late payment under Clause 1 Article 38 of the Law on Social Insurance: the amount of compulsory social insurance contributions in arrears refers to the amount under the responsibility of the employer as prescribed in Clause 4 Article 13 of the Law on Social Insurance that remains unpaid after the latest deadline for compulsory social insurance contribution registration as prescribed in Clause 4 Article 34 of the Law on Social Insurance; the amount of unemployment insurance contributions in arrears refers to the amount under the responsibility of the employer that remains unpaid after the latest deadline for unemployment insurance contributions as prescribed by the law on employment;

b) Late payment under Clauses 2 and 3 Article 38 of the Law on Social Insurance: the amount of compulsory social insurance contributions in arrears refers to the amount under the responsibility of the employer as prescribed in Clause 4 Article 13 of the Law on Social Insurance to be paid for employees who have not been registered to participate in social insurance within 60 days after the deadline prescribed in Clause 1 Article 28 of the Law on Social Insurance; the amount of unemployment insurance contributions in arrears refers to the amount under the responsibility of the employer to be paid for employees who have not been registered to participate in unemployment insurance within 60 days after the latest deadline for participation in unemployment insurance as prescribed by the law on employment;

c) For the cases specified in Points a and b Clause 1 Article 39 of the Law on Social Insurance but not considered as evasion under Article 4 of this Decree: the amount of compulsory social insurance contributions in arrears refers to the amount under the responsibility of the employer as prescribed in Clause 4 Article 13 of the Law on Social Insurance to be paid for employees during the period of non-participation in social insurance; the amount of unemployment insurance contributions in arrears refers to the amount under the responsibility of the employer to be paid for employees as prescribed by the law on employment during the period of non-participation in unemployment insurance;

d) For the cases specified in Points c, d, dd, e, and g Clause 1 Article 39 of the Law on Social Insurance but not considered as evasion under Article 4 of this Decree: the amount of late payment of compulsory social insurance and unemployment insurance contributions shall be determined in accordance with Point a Clause 1 of this Article.

2. Days of late payment of compulsory social insurance and unemployment insurance contributions:

Days of late payment of compulsory social insurance and unemployment insurance contributions shall be determined from the day following the latest deadline for registration to participate in social insurance and the latest deadlines for social insurance contributions as prescribed in Clauses 1 and 2 Article 28 and Clause 4 Article 34 of the Law on Social Insurance, or after the latest deadline for unemployment insurance contributions as prescribed by the law on employment.

Article 6. Amounts and days of evasion of compulsory social insurance and unemployment insurance contributions

The amounts and days of evasion of compulsory social insurance and unemployment insurance contributions specified in Clause 1 Article 41 of the Law on Social Insurance are regulated as follows:

1. Amounts of evasion of compulsory social insurance and unemployment insurance contributions:

a) Evasion as prescribed in Points a and b Clause 1 Article 39 of the Law on Social Insurance: the amount of compulsory social insurance contributions evaded refers to the amount under the responsibility of the employer as prescribed in Clause 4 Article 13 of the Law on Social Insurance to be paid for employees who have not been registered to participate in social insurance after 60 days from the deadline prescribed in Clause 1 Article 28 of the Law on Social Insurance; the amount of unemployment insurance contributions evaded refers to the amount under the responsibility of the employer to be paid for employees who have not been registered to participate in unemployment insurance after 60 days from the latest deadline for participation in unemployment insurance as prescribed by the law on employment;

b) Evasion as prescribed in Points c and d Clause 1 Article 39 of the Law on Social Insurance: the amount of compulsory social insurance contributions evaded refers to the amount under the responsibility of the employer as prescribed in Clause 4 Article 13 of the Law on Social Insurance that remains payable to the social insurance fund due to registration of a wage base for compulsory social insurance contributions lower than that prescribed in Clause 1 Article 31 of the Law on Social Insurance; the amount of unemployment insurance contributions evaded refers to the amount under the responsibility of the employer that remains payable to the unemployment insurance fund due to registration of a wage base for compulsory unemployment insurance contributions lower than that prescribed by the law on employment;

c) Evasion as prescribed in Points dd and e Clause 1 Article 39 of the Law on Social Insurance: the amount of compulsory social insurance contributions evaded refers to the amount under the responsibility of the employer as prescribed in Clause 4 Article 13 of the Law on Social Insurance that remains unpaid after 60 days from the latest deadline for compulsory social insurance contributions as prescribed in Clause 4 Article 34 of the Law on Social Insurance and after competent authorities have made written reminders as prescribed in Article 35 of the Law on Social Insurance and Article 3 of this Decree; the amount of unemployment insurance contributions evaded refers to the amount under the responsibility of the employer that remains unpaid after 60 days from the latest deadline for unemployment insurance contributions as prescribed by the law on employment and after competent authorities have made written reminders as prescribed in Article 35 of the Law on Social Insurance and Article 3 of this Decree.

2. Days of evasion of compulsory social insurance and unemployment insurance contributions:

a) Days of evasion of compulsory social insurance and unemployment insurance contributions shall be determined from the day following the latest deadlines for social insurance contributions as prescribed in Clauses 1 and 2 Article 28 and Clause 4 Article 34 of the Law on Social Insurance, or after the latest deadline for unemployment insurance contributions as prescribed by the law on employment;

b) Evasion as prescribed in Points c and d Clause 1 Article 39 of the Law on Social Insurance:

For monthly payment methods: the days of evasion of compulsory social insurance and unemployment insurance contributions shall be determined from the day following the last day of the month succeeding the month in which the registered wage base for compulsory social insurance contributions is lower than that prescribed in Clause 1 Article 31 of the Law on Social Insurance;

For quarterly or biannual payment methods: the days of evasion of compulsory social insurance and unemployment insurance contributions shall be determined from the day following the last day of the month immediately after the contribution cycle in which the registered wage base for compulsory social insurance contributions is lower than that prescribed in Clause 1 Article 31 of the Law on Social Insurance;

c) Evasion as prescribed in Points dd and e Clause 1 Article 39 of the Law on Social Insurance:

For employers that have been reminded by competent authorities within 45 days after the latest deadline for social insurance contributions as prescribed in Clause 4 Article 34 of the Law on Social Insurance: the days of evasion of compulsory social insurance and unemployment insurance contributions shall be determined from the 60th day after the latest deadline for social insurance contributions as prescribed in Clause 4 Article 34 of the Law on Social Insurance, or after the latest deadline for unemployment insurance contributions as prescribed by the law on employment;

For employers that have been reminded by competent authorities after 45 days from the latest deadline for social insurance contributions as prescribed in Clause 4 Article 34 of the Law on Social Insurance: the days of evasion of compulsory social insurance and unemployment insurance contributions shall be determined from the 15th day after the date of issuance of the written reminder by competent authorities.

Article 7. Determination of acts of late payment and evasion; collection of the amounts in arrears, evaded amounts, and the amount calculated at 0.03% per day on such amounts

1. The social security agency directly managing the entities participating in compulsory social insurance and unemployment insurance shall be responsible for determining acts of late payment and evasion of compulsory social insurance and unemployment insurance contributions; applying or submitting to competent authorities for application of measures to handle acts of late payment and evasion of compulsory social insurance and unemployment insurance contributions.

2. On a monthly basis, the social security agency directly managing the entities participating in compulsory social insurance and unemployment insurance shall determine the amounts and the number of days of late payment and evasion of compulsory social insurance and unemployment insurance contributions; calculate the amount payable by the employer at the rate of 0.03% per day on the late or evaded amount; notify the employer for verification; and organize the collection and management thereof in accordance with law.

Chapter II

COMPLAINTS AND DENUNCIATIONS ABOUT SOCIAL INSURANCE

Section 1. COMPLAINTS ABOUT SOCIAL INSURANCE

Article 8. Competence to settle complaints

1. The competence to settle complaints about decisions or acts relating to social insurance of the social security agency is prescribed as follows, except for the case specified in Clause 2 of this Article:

a) The head of the social security agency shall have the competence to settle at first instance complaints about decisions or acts on social insurance made by himself/herself or by persons under his/her direct management;

b) The head of the superior social security agency shall have the competence to settle at second instance complaints about decisions or acts on social insurance already settled at first instance by the head of the inferior social security agency but still subject to complaint, or complaints that were lodged at first instance but not settled within the prescribed time limit;

c) In case the complainant disagrees with the complaint settlement by the entities specified in Points a and b Clause 1 of this Article, he/she shall have the right to initiate a lawsuit at the Court in accordance with law.

2. The settlement of complaints about decisions or acts related to the enjoyment of social insurance benefits or to the calculation of working time in the state sector for entitlement to social insurance before January 1, 1995, without original dossiers, with lost dossiers, or without the direct managing agency or unit of the employee shall be carried out as follows:

a) The head of the province-level social security agency shall settle the complaint at first instance;

b) In case the complainant disagrees with the first-instance settlement by the head of the province-level social security agency or upon expiry of the prescribed time limit the complaint is not settled, he/she shall have the right to lodge a complaint with the President of the Province-level People’s Committee or initiate a lawsuit at the Court in accordance with law;

c) In case the complainant disagrees with the second-instance settlement by the President of the Province-level People’s Committee or upon expiry of the prescribed time limit the complaint is not settled, he/she shall have the right to initiate a lawsuit at the Court in accordance with law.

Article 9. Procedures for complaint settlement

The procedures for settling complaints about decisions or acts relating to social insurance shall comply with the provisions of the Law on Complaints.

Article 10. Public disclosure of complaint-settlement decisions

Within 15 days from the date of issuance of the complaint-settlement decision, the person competent to settle complaints shall publicly disclose such decision in one of the following forms:

1. Announcing it at a meeting of the agency where the complained-against person works.

Participants include: the complaint-settling person, the complainant or his/her representative, the complained-against person, and relevant agencies, organizations, and individuals. Before holding the public meeting, the person competent to settle the complaint must send a written notice to the relevant agencies, organizations, and individuals at least 3 working days in advance;

2. Posting it at the working office or the citizen-reception place of the agency that has settled the complaint. The posting period of the complaint-settlement decision shall be at least 15 days from the date of posting;

3. Publicly announcing the complaint-settlement result.

The person competent to settle complaints shall select one of the mass media, including radio, television, print newspapers, electronic newspapers, or the electronic portal/website of the competent person’s agency, to make the public announcement. The number of announcements on radio shall be at least 2 broadcasts; on television at least 2 broadcasts; in print newspapers at least 2 consecutive issues. The posting period on electronic newspapers, the electronic portal, or the website shall be at least 15 consecutive days.

Article 11. Implementation of complaint-settlement decisions that have taken legal effect

1. Responsibilities of the complaint-settling person for implementation of complaint-settlement decisions that have taken legal effect:

a) Within 5 working days at the latest from the date the complaint-settlement decision takes legal effect, within his/her functions and powers, the complaint-settling person shall take measures for implementation or issue a written direction requesting relevant agencies, organizations, and individuals to implement the complaint-settlement decision that has taken legal effect. The written direction shall clearly state the responsibilities of the implementing agency or organization; the agencies, organizations, and individuals that must comply; the responsibilities of related agencies, organizations, and individuals; the content, deadline for implementation; and the requirement to report the implementation result to the complaint-settling person;

b) The person competent to settle complaints shall personally, or assign relevant agencies or organizations to, monitor, urge, and inspect the implementation of complaint-settlement decisions that have taken legal effect. If detecting that an agency, organization, or individual fails to implement or implements incorrectly, insufficiently, or untimely a complaint-settlement decision that has taken legal effect, he/she shall apply competent measures to promptly and strictly handle the violation.

2. Responsibilities of the complained-against person for implementation of complaint-settlement decisions that have taken legal effect:

a) Based on the complaint-settlement decision that has taken legal effect, the complained-against person shall be responsible for organizing the implementation thereof.

If the complaint-settlement decision requires amendment, supplementation, or annulment of part or all of the decision on social insurance, the complained-against person must issue a new decision to replace or amend, supplement the complained-against decision; apply measures within his/her competence to restore the lawful rights and interests of the complainant and relevant persons that have been infringed upon.

If the complaint-settlement decision concludes that the complained-against social insurance decision is lawful, the complainant must comply with such decision. If the complainant fails to comply, the competent person shall organize coercive enforcement against the complainant.

If the complaint-settlement decision concludes that the complained-against act on social insurance is lawful, the complainant must comply. If the complaint-settlement decision concludes that the complained-against act on social insurance is unlawful, the complained-against person must cease such act and cooperate with competent agencies, organizations, and individuals in restoring the lawful rights and interests of the complainant.

b) The complained-against person shall be responsible for reporting to competent agencies, organizations, and individuals on the implementation of complaint-settlement decisions that have taken legal effect.

3. Responsibilities of the complainant for implementation of complaint-settlement decisions that have taken legal effect:

a) Coordinate with competent agencies, organizations, and individuals in restoring his/her lawful rights and interests infringed upon by unlawful decisions or acts on social insurance (if any);

b) Comply with the complained-against decision or act on social insurance if such decision or act is concluded by the competent person to be lawful;

c) Comply with the decision of the competent agency for enforcement of the complaint-settlement decision that has taken legal effect.

4. Responsibilities of persons whose lawful rights and interests are related to the implementation of complaint-settlement decisions that have taken legal effect

a) Cooperate with competent agencies, organizations, and individuals in restoring the lawful rights and interests of the complainant;

b) Comply with decisions of competent agencies to implement complaint-settlement decisions that have taken legal effect where the contents concern their lawful rights and interests.

5. Review of complaint settlement in violation of law

a) Upon detecting that the settlement of a complaint violates the law and causes damage to the interests of the State, the Prime Minister shall request the competent person, or assign the Government Inspector General, the Minister of Home Affairs, or the Minister of Finance, to report to the Prime Minister for direction on settlement;

b) Upon detecting that the settlement of a complaint violates the law and causes damage to the lawful rights and interests of citizens, agencies, or organizations, the Government Inspector General, the Minister of Home Affairs, or the Minister of Finance shall direct the settlement.

Section 2. DENUNCIATIONS ABOUT SOCIAL INSURANCE

Article 12. Competence to settle denunciations about social insurance

1. Denunciations of violations of law in the performance of duties and official tasks related to social insurance by cadres, civil servants, and public employees shall be settled by the head of the social security agency that has competence to manage such cadres, civil servants, and public employees.

Denunciations of violations of law in the performance of duties and official tasks related to social insurance by the head or the deputy head of a social security agency shall be settled by the head of the immediate superior social security agency.

2. Denunciations of violations of law in the performance of duties and official tasks related to social insurance by cadres, civil servants, and public employees that occurred during their previous working period, who have now been transferred to other agencies or organizations, or are no longer cadres, civil servants, or public employees, shall be handled as follows:

a) Where the denounced person is the head or the deputy head and has been transferred to another agency or organization while holding an equivalent position, the head of the immediate superior social security agency of the social security agency that managed the denounced person at the time the violation occurred shall take the lead in settlement; the head of the immediate superior agency or organization of the agency or organization currently managing the denounced person shall coordinate in the settlement;

b) Where the denounced person has been transferred to another agency or organization and holds a higher position, the head of the agency or organization currently managing the denounced person shall take the lead in settlement; the head of the social security agency that managed the denounced person at the time the violation occurred shall coordinate in the settlement.

Where the denounced person has been transferred to another agency or organization and is the head or deputy head of that agency or organization, the head of the immediate superior agency or organization of that agency or organization shall take the lead in settlement; the head of the social security agency that managed the denounced person at the time the violation occurred shall coordinate in the settlement;

c) Where the denounced person has been transferred to another agency or organization and does not fall under Points a and b of this Clause, the head of the social security agency that managed the denounced person at the time the violation occurred shall take the lead in settlement; the head of the agency or organization currently managing the denounced person shall coordinate in the settlement;

d) Where the denounced person is no longer a cadre, civil servant, or public employee, the head of the social security agency that managed the denounced person at the time the violation occurred shall take the lead in settlement.

3. Denunciations against agencies or organizations in the performance of duties and official tasks related to social insurance shall be settled by the head of the immediate superior agency or organization of the denounced agency or organization.

4. The social security agency shall be responsible for settling denunciations of violations of law in the observance of legal provisions on social insurance, except for the case specified in Clause 5 of this Article.

5. The President of the Province-level People’s Committee shall be responsible for settling denunciations against violations of law by agencies, organizations, or individuals in the observance of legal provisions on social insurance before 1995.

Article 13. Responsibilities for assisting the President of the Province-level People’s Committee in settling denunciations

Based on the contents and nature of the denounced violations of law in the observance of legal provisions on social insurance before 1995, the President of the Province-level People’s Committee shall assign the Provincial Inspectorate or a specialized agency of the People’s Committee of the province to take the lead and coordinate with relevant agencies, organizations, and units in advising and assisting the President of the People’s Committee of the province in settling denunciations.

Article 14. Procedures for settlement of denunciations

The procedures for settlement of denunciations concerning violations of law in the observance of legal provisions on social insurance specified in Clauses 2 and 3 Article 131 of the Law on Social Insurance shall comply with the provisions of the Law on Denunciations.

Chapter IV  

IMPLEMENTATION PROVISIONS

Article 15. Entry into force

This Decree comes into force as of November 30, 2025.

Article 16. Implementation responsibilities

1. The Minister of Home Affairs shall provide guidance and inspect the implementation of this Decree.

2. Vietnam Social Security under the Ministry of Finance shall:

a) Identify and monitor employees and employers subject to participation in compulsory social insurance and unemployment insurance; urge and guide the preparation of applications for registration to participate in compulsory social insurance and unemployment insurance;

b) Organize the collection and payment of compulsory social insurance and unemployment insurance in accordance with law;

c) Settle complaints and denunciations concerning the implementation of social insurance and unemployment insurance in accordance with this Decree and other relevant legal provisions.

3. Ministers, heads of ministerial-level agencies, heads of Governmental agencies, and Chairpersons of People’s Committees of provinces and centrally affiliated cities shall be responsible for the implementation of this Decree.