Decree No. 274/2025/NĐ-CP provides detailed regulations on certain provisions of the Social Insurance Law regarding late payment, evasion of mandatory social insurance and unemployment insurance; complaints and denunciations concerning social insurance.

DECREE DECREE
Providing detailed provisions on certain articles of the Social Insurance Law regarding late payment, evasion of mandatory social insurance and unemployment insurance; complaints and denunciations concerning social insurance

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

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

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

Pursuant to the Complaints Law No. 02/2011/QH13 amended and supplemented by the Public Receiving Citizens Law No. 42/2013/QH13;

Pursuant to the Denunciation Law No. 25/2018/QH14 amended and supplemented by the Enterprise Law No. 59/2020/QH14;

||| Based on the proposal of the Minister of Home Affairs;

The Government promulgates this Decree providing detailed provisions on certain articles of the Social Insurance Law regarding late payment, evasion of mandatory social insurance and unemployment insurance; complaints and denunciations concerning social insurance.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed provisions on certain contents regarding late payment, evasion of mandatory social insurance and unemployment insurance; complaints and denunciations concerning social insurance according to the following articles and clauses of the Social Insurance Law: Clause 4 Article 35, Clause 2 Article 39, Clause 4 Article 40, Clause 4 Article 41, Clause 7 Article 130, Clause 5 Article 131.

Article 2. Applicability

1. Workers who are subject to mandatory social insurance as prescribed in Clause 1, Clause 2, and Clause 5 Article 2 of the Social Insurance Law.

2. Employers who are subject to mandatory social insurance as prescribed in Clause 3 Article 2 of the Social Insurance Law.

3. Workers and employers who are subject to unemployment insurance as prescribed in Article 43 of the Employment Law.

4. Other agencies, organizations, and individuals related to late payment, evasion of mandatory social insurance and unemployment insurance; complaints and denunciations concerning social insurance as prescribed in this Decree.

Chapter II
LATE PAYMENT, EVASION OF SOCIAL INSURANCE AND UNEMPLOYMENT INSURANCEUNEMPLOYMENT INSURANCE

Article 3. Urging the fulfillment of the obligation to pay mandatory social insurance and unemployment insurance

The urging of the fulfillment of the obligation to pay mandatory social insurance and unemployment insurance as prescribed in Clause 4 Article 35 of the Social Insurance Law shall be regulated as follows:

1. Late payment under Clause 1 Article 38 of the Social Insurance Law: Monthly, the Director of the social insurance agency directly managing the subjects participating in mandatory social insurance and unemployment insurance has the responsibility to review and determine employers who are late in payment under Clause 1 Article 38 of the Social Insurance Law; within 10 days at the beginning of the month, send a written request to the employer to fulfill the obligation to pay mandatory social insurance and unemployment insurance in accordance with the guidance set out in Appendix I attached to this Decree, including the main contents:

a) Based on Articles 35, 38, 39, 40, 41 of the Social Insurance Law and the provisions of the Decree providing detailed provisions on certain articles of the Social Insurance Law regarding late payment, evasion of mandatory social insurance and unemployment insurance; complaints and denunciations concerning social insurance.

b) Amount of late payment, evasion: detailing each item of late payment, evasion.

c) Number of days of late payment, evasion: detailing each item of late payment, evasion based on the number of days of late payment, evasion.

d) Amount payable at 0.03%/day calculated on the amount and number of days of late payment, evasion.

đ) Legal provisions on measures to handle acts of late payment, evasion.

e) Time limit for transferring from late payment to evasion and measures to handle acts of evasion.

g) Requesting the employer to report the reasons for late payment (in cases due to force majeure, objective circumstances that cannot be foreseen and overcome despite applying all necessary and possible measures, then attach the file before the 25th day of the month with the urging letter).

2. When discovering employers who are late in payment, evasion not including the cases prescribed in Clause 1 of this Article, within 5 working days, the social insurance agency has the responsibility to urge in writing the contents prescribed in Clause 1 of this Article requesting the employer to fulfill the obligation to pay mandatory social insurance and unemployment insurance and state the basis for discovery, receipt of information on acts of late payment, evasion of mandatory social insurance and unemployment insurance.

Information about employers who are late in payment, evasion of mandatory social insurance.

a) Before the 15th day of the first month of the next quarter, the provincial social insurance agency sends information about employers who are late in payment, evasion up to the end of the quarter to the competent state management agencies for social insurance and unemployment insurance and relevant inspection agencies for consideration and handling within their jurisdiction.

b) The social insurance agency reports about employers who are late in payment, evasion of mandatory social insurance on an ad hoc basis to the competent authority when requested.

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

The cases stipulated in Clause 1, Article 39 of the Social Insurance Law shall not be deemed as evasion of mandatory social insurance and unemployment insurance contributions when there is one of the following reasons announced by the competent authority on disaster prevention and mitigation, emergency situations, civil defense, and disease prevention and control, including:

1. Typhoons, floods, inundations, earthquakes, major fires, prolonged droughts, and other types of natural disasters directly and seriously affecting production and business activities.

2. Dangerous epidemics declared by state agencies with authority, causing serious impacts on production and business activities and financial capacity of organizations and employers.

3. Emergency situations as prescribed by law that suddenly and unexpectedly affect the operations of organizations and employers.

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

Article 5. Amount and number of days for late payment of mandatory social insurance and unemployment insurance contributions

The amount and number of days for late payment of mandatory social insurance and unemployment insurance contributions as stipulated in Clause 1, Article 40 of the Social Insurance Law are defined as follows:

1. The amount of late payment for mandatory social insurance and unemployment insurance contributions.

a) Late payment as stipulated in Clause 1, Article 38 of the Social Insurance Law: the amount of late payment for mandatory social insurance is the amount of social insurance contributions due from the employer according to Clause 4, Article 13 of the Social Insurance Law that must still be paid after the latest deadline for mandatory social insurance contributions as prescribed in Clause 4, Article 34 of the Social Insurance Law; the amount of late payment for unemployment insurance is the amount of unemployment insurance contributions due from the employer that must still be paid after the latest deadline for unemployment insurance contributions as prescribed by the law on unemployment insurance.

b) Late payment as stipulated in Clauses 2 and 3, Article 38 of the Social Insurance Law: the amount of late payment for mandatory social insurance is the amount of social insurance contributions due from the employer according to Clause 4, Article 13 of the Social Insurance Law that must be paid for workers who have not been registered for social insurance within 60 days from the end date specified in Clause 1, Article 28 of the Social Insurance Law; the amount of late payment for unemployment insurance is the amount of unemployment insurance contributions due from the employer that must be paid for workers who have not been registered for unemployment insurance within 60 days from the end date required to participate in unemployment insurance as prescribed by the law on unemployment insurance.

c) Cases stipulated in Points a and b, Clause 1, Article 39 of the Social Insurance Law but not considered as evasion of contributions under Article 4 of this Decree: the amount of late payment for mandatory social insurance is the amount of social insurance contributions due from the employer according to Clause 4, Article 13 of the Social Insurance Law that must be paid for workers during the period they have not participated in social insurance; the amount of late payment for unemployment insurance is the amount of unemployment insurance contributions due from the employer that must be paid for workers according to the law on unemployment insurance during the period they have not participated in unemployment insurance.

d) Cases stipulated in Points c, d, đ, e, and g, Clause 1, Article 39 of the Social Insurance Law but not considered as evasion of contributions under Article 4 of this Decree: the amount of late payment for mandatory social insurance and unemployment insurance is determined according to Point a, Clause 1 of this Article.

2. Number of days for late payment of mandatory social insurance and unemployment insurance contributions.

The number of days for late payment of mandatory social insurance and unemployment insurance contributions is calculated starting from the day following the registration deadline for social insurance and the latest deadline for mandatory social insurance contributions as prescribed in Clauses 1 and 2, Article 28 and Clause 4, Article 34 of the Social Insurance Law, or after the latest deadline for unemployment insurance contributions as prescribed by the law on unemployment insurance.

Article 6. Amounts and number of days of evasion in mandatory social insurance and unemployment insurance contributions

The amounts and number of days of evasion in mandatory social insurance and unemployment insurance contributions as prescribed in Clause 1, Article 41 of the Social Insurance Law are stipulated as follows:

1. Amounts of evasion in mandatory social insurance and unemployment insurance contributions.

a) Evasion under point a and b, Clause 1, Article 39 of the Social Insurance Law: the amount of mandatory social insurance contributions evaded is the amount that the employer is responsible for paying to employees who have not been registered for mandatory social insurance within 60 days from the expiration date specified in Clause 1, Article 28 of the Social Insurance Law; the amount of unemployment insurance contributions evaded is the amount that the employer is responsible for paying to employees who have not been registered for unemployment insurance within 60 days from the expiration date of the obligation to participate in unemployment insurance as prescribed by laws on unemployment insurance.

b) Evasion under point c and d, Clause 1, Article 39 of the Social Insurance Law: the amount of mandatory social insurance contributions evaded is the amount that the employer is responsible for paying into the social insurance fund according to Clause 4, Article 13 of the Social Insurance Law due to registering a lower wage basis for mandatory social insurance contributions than prescribed in Clause 1, Article 31 of the Social Insurance Law; the amount of unemployment insurance contributions evaded is the amount that the employer is responsible for paying into the unemployment insurance fund due to registering a lower wage basis for mandatory unemployment insurance contributions than prescribed by laws on unemployment insurance.

c) Evasion under point e and f, Clause 1, Article 39 of the Social Insurance Law: the amount of mandatory social insurance contributions evaded is the amount that the employer is responsible for paying according to Clause 4, Article 13 of the Social Insurance Law after 60 days from the latest date of mandatory social insurance contribution payment as prescribed in Clause 4, Article 34 of the Social Insurance Law and after being urged by the competent authority as prescribed in Article 35 of the Social Insurance Law and Article 3 of this Decree; the amount of unemployment insurance contributions evaded is the amount that the employer is responsible for paying after 60 days from the latest date of unemployment insurance contribution payment as prescribed by laws on unemployment insurance and after being urged by the competent authority as prescribed in Article 35 of the Social Insurance Law and Article 3 of this Decree.

2. Number of days of evasion in mandatory social insurance and unemployment insurance contributions.

a) The number of days of evasion in mandatory social insurance and unemployment insurance contributions is determined starting from the day following the latest date of social insurance contribution payment as prescribed in Clauses 1 and 2, Article 28 and Clause 4, Article 34 of the Social Insurance Law or the latest date of unemployment insurance contribution payment as prescribed by laws on unemployment insurance.

b) Evasion under point c and d, Clause 1, Article 39 of the Social Insurance Law.

For monthly payment methods: the number of days of evasion in mandatory social insurance and unemployment insurance contributions is determined starting from the day after the last day of the month following the month in which the wages were registered as a basis for lower mandatory social insurance contributions than prescribed in Clause 1, Article 31 of the Social Insurance Law.

For payment methods every three months or six months: the number of days of evasion in mandatory social insurance and unemployment insurance contributions is determined starting from the day after the last day of the month following the cycle in which the wages were registered as a basis for lower mandatory social insurance contributions than prescribed in Clause 1, Article 31 of the Social Insurance Law.

c) Evasion under point e and f, Clause 1, Article 39 of the Social Insurance Law:

For employers that have been urged by the competent authority within 45 days after the latest date of mandatory social insurance contribution payment as prescribed in Clause 4, Article 34 of the Social Insurance Law: the number of days of evasion in mandatory social insurance and unemployment insurance contributions is determined starting from 60 days after the latest date of mandatory social insurance contribution payment as prescribed in Clause 4, Article 34 of the Social Insurance Law or the latest date of unemployment insurance contribution payment as prescribed by laws on unemployment insurance.

For employers that have been urged by the competent authority after 45 days after the latest date of mandatory social insurance contribution payment as prescribed in Clause 4, Article 34 of the Social Insurance Law: the number of days of evasion in mandatory social insurance and unemployment insurance contributions is determined from the 15th day after the issuance of the urging document by the competent authority.

Article 7. Determining acts of delayed payment or evasion; collecting the amount of delayed payment or evasion and collecting an amount equal to 0.03%/day based on the amount of delayed payment or evasion.

1. The social insurance agency directly managing the subjects participating in mandatory social insurance and unemployment insurance shall be responsible for determining acts of delayed payment or evasion of mandatory social insurance and unemployment insurance; applying or submitting to the competent authority for application of measures to handle acts of delayed payment or evasion of mandatory social insurance and unemployment insurance.

2. Monthly, the social insurance agency directly managing the subjects participating in mandatory social insurance and unemployment insurance shall determine the amount of mandatory social insurance and unemployment insurance that has been delayed or evaded, and the number of days of delayed payment or evasion of mandatory social insurance and unemployment insurance; calculate the amount that the employer must pay at a rate of 0.03%/day for the amount of delayed payment or evasion; notify the employer for verification; organize collection and management in accordance with regulations.

Chapter III
COMPLAINTS AND REPORTS ON SOCIAL INSURANCE

Section 1
COMPLAINTS ON SOCIAL INSURANCE

Article 8. Competence to settle complaints

1. The competence to settle complaints against decisions and actions regarding social insurance of the social insurance agency is stipulated as follows, except in cases provided for in Clause 2 of this Article:

a) The head of the social insurance agency has the competence to settle the first complaint against their own decision or action regarding social insurance, or that of a person under their direct management who has the competence to make such decisions or actions;

b) The head of the higher-level social insurance agency has the competence to settle the second complaint against a decision or action regarding social insurance which has been initially settled by the head of the lower-level social insurance agency but remains subject to further complaint or where the initial complaint period has expired without resolution.

c) In case the complainant disagrees with the settlement of the complaint by the subject specified in point a and point b of Clause 1 of this Article, they have the right to initiate litigation before the court in accordance with the provisions of the law.

2. The settlement of complaints concerning decisions and actions related to the enjoyment of social insurance benefits or the calculation of working time in the state sector prior to January 1, 1995, without original documents, lost original documents, or no longer having the direct managing agency or unit, shall be carried out as follows:

a) The head of the provincial social insurance agency shall settle the first complaint;

b) In case the complainant disagrees with the first settlement of the complaint by the head of the provincial social insurance agency or the complaint period has expired without resolution, they have the right to file a complaint with the Chairman of the People's Committee of the province or initiate litigation before the court in accordance with the provisions of the law;

c) In case the complainant disagrees with the second settlement of the complaint by the Chairman of the People's Committee of the province or the complaint period has expired without resolution, they have the right to initiate litigation before the court in accordance with the provisions of the law.

Article 9. Procedure and formalities for settling complaints

The procedure and formalities for settling complaints against decisions and actions regarding social insurance shall be implemented in accordance with the provisions of the law on complaints.

Article 10. Publicizing the decision on handling complaints

Within fifteen days from the date of issuance of the decision on handling complaints, the authority responsible for handling complaints shall be responsible for publicizing the decision on handling complaints in one of the following forms:

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

The participants include: the person handling the complaint, the complainant or their representative, the person being complained against, and any related agencies, organizations, or individuals. Prior to holding the public meeting, the authority responsible for handling complaints must issue a written notice to the relevant agencies, organizations, or individuals three working days in advance.

2. Posting at the workplace or the reception area of the agency that has handled the complaint. The posting period for the decision on handling complaints must be at least fifteen days, starting from the day of posting.

3. Publicly announcing the results of handling the complaint

The authority responsible for handling complaints shall be responsible for selecting one of the mass media means including radio, television, print media, online news, or the electronic portal, website of the authority responsible for handling complaints to implement the announcement. The announcement on radio must be broadcasted at least twice; on television, at least twice; and in print media, at least two consecutive issues. The publication period on online news, on the electronic portal, or on the website must be at least fifteen consecutive days.

Article 11. Implementing the decision on handling complaints with legal effect

1. Responsibilities of the complaint handler in implementing the decision on handling complaints with legal effect

a) Within the latest five working days from the date the decision on handling complaints acquires legal effect, within the scope of their duties and powers, the complaint handler shall be responsible for applying measures to implement the decision or issuing a directive to the relevant agencies, organizations, or individuals to organize the implementation of the decision on handling complaints with legal effect. The directive shall clearly specify the responsibilities of the agencies, organizations implementing the decision; the agencies, organizations, or individuals required to implement it; the responsibilities of the related agencies, organizations, or individuals; the content and deadlines for implementation; and the reporting of the implementation results to the complaint handler.

b) The authority responsible for handling complaints shall be responsible for themselves or entrusting related agencies or organizations to monitor, urge, and inspect the implementation of the decision on handling complaints with legal effect. In case of discovering that agencies, organizations, or individuals fail to implement or implement incorrectly, incompletely, or untimely the decision on handling complaints with legal effect, they shall apply measures within their authority to handle the situation promptly and strictly.

2. Responsibilities of the person being complained against in implementing the decision on handling complaints with legal effect

a) Based on the decision on handling complaints with legal effect, the person being complained against shall be responsible for organizing the implementation of the decision on handling complaints with legal effect.

If the decision on handling complaints requires amending, supplementing, partially or entirely revoking a social insurance decision, the person being complained against must issue a new decision to replace or amend and supplement the complained decision; and take measures within their authority to restore the legitimate rights and interests of the complainant and those affected.

If the decision on handling complaints concludes that the social insurance decision being complained against is in accordance with the law, the complainant must comply with that decision. If the complainant does not comply, the authority responsible for organizing enforcement shall compel the complainant to implement the decision.

If the decision on handling complaints concludes that the social insurance act being complained against is in accordance with the law, the complainant must comply. If the decision on handling complaints concludes that the social insurance act being complained against is contrary to the law, the person being complained against must cease the act and cooperate with the competent authorities in restoring the legitimate rights and interests of the complainant.

b) The person being complained against shall be responsible for reporting to the competent authorities about the implementation of the decision on handling complaints with legal effect.

3. Responsibilities of the complainant in implementing the decision on handling complaints with legal effect

a) Cooperating with the competent authorities in restoring their legitimate rights and interests that have been violated by unlawful social insurance decisions or acts (if applicable).

b) Complying with the social insurance decisions or acts being complained against if these decisions or acts are concluded by the competent authority to be in accordance with the law.

c) Complying with the decision of the competent authority to implement the decision on handling complaints with legal effect.

4. Responsibilities of persons with legitimate rights and interests related to the implementation of the decision on handling complaints with legal effect

a) Cooperating with the competent authorities in restoring the legitimate rights and interests of the complainant.

b) Complying with the decisions of the competent authorities to implement the decision on handling complaints with legal effect that relate to their legitimate rights and interests.

5. Considering the handling of complaints violating the law

a) When discovering violations of the law in handling complaints causing damage to state interests, the Prime Minister requests the competent authority or assigns the General Inspectorate of Government, the Minister of Home Affairs, or the Minister of Finance to report to the Prime Minister for instructions on resolution.

b) When discovering violations of the law in handling complaints causing damage to the legitimate rights and interests of citizens, agencies, or organizations, the General Inspectorate of Government, the Minister of Home Affairs, or the Minister of Finance instructs on resolution.

Section 2
COMPLAINTS REGARDING SOCIAL INSURANCE

Article 12. Competence to handle complaints regarding social insurance

1. Complaints about violations of the law in the performance of duties and public services related to social insurance by officials, civil servants, and employees shall be resolved by the head of the social insurance agency authorized to manage such officials, civil servants, and employees.

Complaints about violations of the law in the performance of duties and public services related to social insurance by the head or deputy head of the social insurance agency shall be resolved by the head of the higher-level social insurance agency.

2. Complaints about violations of the law in the performance of duties and public services related to social insurance by officials, civil servants, and employees who have transferred to another agency or organization or are no longer officials, civil servants, or employees shall be handled as follows:

a) In cases where the person being complained against is the head or deputy head who has transferred to another agency or organization but still holds an equivalent position, the resolution shall be chaired by the head of the higher-level social insurance agency managing the person being complained against at the time of the violation, with the head of the higher-level agency or organization currently managing the person being complained against cooperating in the resolution.

b) In cases where the person being complained against has transferred to another agency or organization and holds a higher position, the resolution shall be chaired by the head of the agency or organization currently managing the person being complained against, with the head of the social insurance agency managing the person being complained against at the time of the violation cooperating in the resolution.

In cases where the person being complained against has transferred to another agency or organization and is the head or deputy head of that agency or organization, the resolution shall be chaired by the head of the higher-level agency or organization of that agency or organization, with the head of the social insurance agency having managed the person being complained against at the time of the violation cooperating in the resolution;

c) In cases where the person being complained against has transferred to another agency or organization and does not fall under the provisions of points a and b of this clause, the resolution shall be chaired by the head of the social insurance agency managing the person being complained against at the time of the violation, with the head of the agency or organization currently managing the person being complained against cooperating in the resolution;

d) In cases where the person being complained against is no longer an official, civil servant, or employee, the resolution shall be chaired by the head of the social insurance agency managing the person being complained against at the time of the violation.

3. Complaints about violations of the law in the performance of duties and public services related to social insurance by agencies and organizations shall be resolved by the head of the higher-level agency or organization of that agency or organization.

4. The social insurance agency has the responsibility to resolve complaints about violations of the law in the implementation of regulations on social insurance, except for cases stipulated in Clause 5 of this Article.

5. The Chairman of the People's Committee of the province shall be responsible for resolving complaints about violations of the law by agencies, organizations, and individuals in the implementation of regulations on social insurance before 1995.

Article 13. Responsibility to assist the Chairman of the Provincial People's Committee in handling complaints

Based on the content and nature of the violations of laws in implementing the provisions of the law on social insurance before 1995 that are complained about, the Chairman of the Provincial People's Committee shall assign the Inspectorate of the province or specialized agencies under the Provincial People's Committee to take the lead and coordinate with relevant agencies, organizations, and units to advise and assist the Chairman of the Provincial People's Committee in handling complaints.

Article 14. Procedures for handling complaints

The procedures for handling complaints regarding violations of laws in implementing the provisions of the law on social insurance as stipulated in Clause 2 and Clause 3 of Article 131 of the Social Insurance Law shall be carried out in accordance with the law on complaints.

Chapter IV
IMPLEMENTING PROVISIONS

Article 15. Effective Date

This Decree takes effect from November 30, 2025.

Article 16. Responsibility for Implementation

1. The Minister of Home Affairs is responsible for guiding and supervising the implementation of this Decree.

2. The Vietnam Social Security under the Ministry of Finance is responsible for:

a) Identifying and monitoring workers and employers who are required to participate in mandatory social insurance and unemployment insurance; urging and guiding the preparation of registration files for mandatory social insurance and unemployment insurance.

b) Implementing the collection and disbursement of mandatory social insurance and unemployment insurance in accordance with the law.

c) Resolving complaints and appeals regarding the implementation of social insurance and unemployment insurance in accordance with this Decree and other relevant laws.

3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen of provincial people's committees, and chairmen of municipal people's committees directly under the central government are responsible for enforcing this Decree.