On Nov. 2, 2025, VIE GVT reported on the publication of the above decree detailing implementation of several articles of the Social insurance law.
On Oct. 16, VIE GVT issued decree re social insurance compliance.
VIE GVT issued decree 274/2025/ND-CP detailing provisions on late payment, evasion of mandatory social insurance and unemployment insurance, as well as complaints and denunciations.
Follows VIE LAB May 2024 reported on national assembly plenary session, #213708.
Document dated Oct. 16, 2025, received from VIE GVT Oct. 17, summarized Oct. 22.
Outline of Decree
Social insurance agencies must identify monthly employers who are late in payment per the Law on social insurance; within first 10 days of month, send written request detailing amounts, days late/evaded, 0.03%/day penalty, legal measures for handling.
When agency discovers late payment or evasion outside monthly review, it must issue a written reminder within 5 working days; before 15th day of first month of following quarter, provincial agency sends data to state management and inspection agencies.
Force majeure events not considered evasion include typhoons, floods, earthquakes, fires, droughts, dangerous epidemics, emergency situations, other civil law force majeure events causing serious impact on production, business, financial capacity.
Late payment amount is employer's responsibility, still to be paid after latest deadline per the law's article 34(4); evasion amount includes unpaid for unregistered employees after 60 days, underpaid due to registering salary below article 31(1).
Effectiveness
The decree takes effect on Nov. 30, 2025.
Nov. 2025 Press Release
On Nov. 2, 2025, VIE GVT reported on the publication of the above decree detailing implementation of several articles of the Social insurance law.
Regulators
VIE GVT
Entity Types
Corp; Pension
Reference
PR 11/2/2025; Reg 274/2025/ND-CP, 10/16/2025
Functions
Compliance; Financial; HR; Legal; Operations; Reporting; Social
