Decree No. 274/2025/NĐ-CP dated 16 October 2025 provides detailed regulations on certain provisions of the Law on Social Insurance regarding late payment, evasion of compulsory Social Insurance (SI) and Unemployment Insurance (UI), and complaints and denunciations related to Social Insurance
According to this Decree, late payment of SI may be considered as evasion of SI if the employer fails to remedy the violation within a specific period in each case, after the statutory deadline for paying SI and UI has passed, or after the SI authority has issued a written request to fulfill the payment obligation but the employer still does not comply.
1/ Definition of evasion of compulsory Social Insurance
Pursuant to Article 39, evasion of compulsory SI and UI is defined as follows:
Article 39. Evasion of compulsory Social Insurance and Unemployment Insurance
1. Evasion of compulsory SI and UI is the act committed by an employer under any of the following circumstances in order not to pay or to underpay SI and UI contributions for employees:
a) After 60 days from the expiry date prescribed in Clause 1 Article 28 of this Law, the employer fails to register or registers insufficiently the number of employees subject to compulsory SI;
b) After 60 days from the expiry date for UI registration prescribed by law, the employer fails to register or registers insufficiently the number of employees subject to UI;
c) Registering salary as a basis for SI contributions lower than that stipulated in Clause 1 Article 31 of this Law;
d) Registering salary as a basis for UI contributions lower than that prescribed by the law on UI;
đ) Failing to pay or underpaying the registered SI contribution amount after 60 days from the latest statutory due date for SI contributions as stipulated in Clause 4 Article 34 of this Law, and having been officially requested by the competent authority to comply under Article 35 of this Law;
e) Failing to pay or underpaying the registered UI contribution amount after 60 days from the latest statutory due date for UI contributions, and having been officially requested by the competent authority to comply under Article 35 of this Law;
g) Other cases deemed as evasion of compulsory SI and UI as prescribed by the Government.
2/ Determination of the time when late payment is converted to SI/UI evasion
a. Failure to register or insufficient registration of employees subject to SI and UI
- If after 60 days from the statutory deadline for registration, the employer still fails to register or registers insufficiently, the act of late payment is converted to evasion. The starting point is the 61st day from the deadline for registration.
b. Registering salary as a basis for SI/UI contributions lower than the legal requirements
- For monthly contribution method: The number of evasion days shall be counted from the day after the last day of the month following the month in which the insufficient salary registration occurred.
- For quarterly (3-month) or biannual (6-month) contribution methods: The number of evasion days shall be counted from the day after the last day of the month following the contribution cycle in which the insufficient salary registration occurred.
c. Failing to pay contributions despite receiving a written reminder from the SI authority
- If the employer is reminded within 45 days after the latest statutory due date (Clause 4 Article 34 of the Law on SI). The number of evasion days is counted from the 61st day after the latest statutory due date for SI or UI.
- If the reminder is issued after 45 days from the latest statutory due date. The number of evasion days is counted from the 15th day after the issuance date of the written reminder.
3/ Sanctions for evasion of compulsory Social Insurance and Unemployment Insurance
- Mandatory payment of the full amount of unpaid SI and UI contributions, plus a surcharge of 0.03% per day calculated on the evaded amount and the number of evasion days, payable to the SI and UI funds.
- Administrative penalties or criminal prosecution as prescribed by law.
- Not eligible for consideration for commendation or honorary titles.
4/ Recommendations for enterprises
- Reconcile outstanding SI debts up to the current date and pay all outstanding contributions before 30 November 2025.
- Make timely periodic SI and UI payments to the SI authority in accordance with statutory deadlines.
- When new employees are recruited or when salary/allowances change affecting the contribution base, promptly submit registration or adjustment dossiers to the SI authority and make contributions as prescribed.
This Decree takes effect from 30 November 2025
For detailed information, please refer to the link.
