<div id="readability-page-1">With the 2024 Law on Social Insurance now in effect, Vietnam’s government is increasing efforts to support its implementation through detailed guidance and specific rules. Most recently, it has introduced new measures to address late payments and evasion of compulsory social and unemployment insurances, reinforcing compliance among both employers and employees.  Effective from November 10, 2025, Decree No. 274/2025/ND-CP (“Decree 274”) elaborates the Social Insurance Law’s provisions on handling of late payments and evasion of compulsory social insurance (SI) and unemployment insurance (UI) in Vietnam.  This article details Vietnam’s new regulations and enforcement measures for late payments and evasion of compulsory SI and UI, clarifying definitions, deadlines, penalties, and exceptions under the 2024 SI Law and Decree 274.  See also: Vietnam’s 2024 Social Insurance Law: Implications for Businesses  Employers are required to adhere to the payment schedule outlined in the 2024 Law:  Additionally, both employers and employees are required to pay the UI premium concurrently with the mandatory SI contribution, as provided in Decree No. 28-2015/ND-CP.  p  EXPLORE IN-DEPTH INVESTMENT AND BUSINESS GUIDES.  Explore vital economic, geographic, and regulatory insights for business investors, managers, or expats to navigate Vietnam’s business landscape. Our Online Business Guides offer explainer articles, news, useful tools, and videos from on-the-ground advisors who contribute to the Doing Business in Vietnam knowledge.  Start exploring  Under the SI Law, an employer is considered late in paying or evading compulsory SI and UI in the following situations:  Employers are not deemed to be evading compulsory SI or UI contributions if delays occur due to one of the following reasons, as formally announced by competent authorities in relation to disaster prevention, emergency situations, civil defense, or epidemic control. These cases include:  Employers that delay or evade compulsory SI or UI contributions must pay an additional 0.03 percent per day, calculated on both the outstanding amount and the number of delayed or unpaid days.  The Vietnam Social Security (VSS) will perform monthly reviews to identify employers that have delayed or evaded SI/UI contributions. Upon identifying a non-compliance, VSS will proactively send a written reminder within the first 10 days of each month.  If an employer fails to remedy the violation within 60 days from the regulatory payment deadline, the case will be reclassified from late payment to evasion, triggering more serious penalties.  The number of late-payment days is counted from the day after the statutory registration or contribution deadline.  Late compulsory SI and UI contributions may be reclassified as evasion if an employer fails to remedy the violation within 60 days of the statutory deadline, even after receiving a written reminder from the competent authority.  The timing of reclassification may vary depending on the specific case.  When an employer is found to have declared a lower salary than actually paid:  Vietnam is tightening enforcement of its compulsory SI and UI regulations under the 2024 SI Law, with Decree 274 introducing clearer definitions of late payment and evasion, stricter timelines, and a hefty daily penalty on unpaid amounts.  With that in mind, employers must comply with statutory deadlines for SI/UI registration and contributions, as delays of over 60 days or continued non-payment after official reminders may be reclassified as evasion  Monthly monitoring by the VSS and accelerated reclassification rules mean businesses should review payroll reporting, registration, and contribution processes to avoid escalating liabilities.  See also: Vietnam’s Regional Minimum Wage Effective from January 1, 2026  FAQ  Are foreign workers in Vietnam subject to compulsory SI?  Yes, in certain cases. Foreign nationals working in Vietnam must participate in compulsory SI if they work under employment contracts with terms of at least 12 months, except in the following cases:  They are circulated within the enterprise as prescribed by the regulations of law on foreign workers in Vietnam;  They have reached the retirement age by the time of the conclusion of the employment contract as prescribed in the Labor Code; and  An international treaty to which the Socialist Republic of Vietnam is a signatory prescribes otherwise.  What are the deadlines for compulsory SI and UI contributions?  Monthly contributors: Last day of the following month.  Quarterly or biannual contributors: Last day of the month following the payment cycle.  What should employers do now?  Businesses should review payroll, registration, and contribution processes, ensure deadlines are met, and correct any discrepancies promptly to avoid escalating liabilities.  Can entities file complaints about SI/UI actions?  Yes. Vietnam’s SI Law permits organizations and individuals to request competent authorities and persons to review their decisions or actions if they have valid reasons to believe that such decisions or actions violate social insurance laws or infringe upon their lawful rights and interests.  The procedures for settling complaints about decisions or acts relating to social insurance shall comply with the provisions of the Law on Complaints.  About Us  Vietnam Briefing is one of five regional publications under the Asia Briefing brand. It is supported by Dezan Shira &amp; Associates , a pan-Asia, multi-disciplinary professional services firm that assists foreign investors throughout Asia, including through offices in Hanoi , Ho Chi Minh City , and Da Nang in Vietnam. Dezan Shira &amp; Associates also maintains offices or has alliance partners assisting foreign investors in China , Hong Kong SAR , Indonesia , Singapore , Malaysia , Mongolia , Dubai (UAE) , Japan , South Korea , Nepal , The Philippines , Sri Lanka , Thailand , Italy , Germany , Bangladesh , Australia , United States , and United Kingdom and Ireland .  For a complimentary subscription to Vietnam Briefing’s content products, please click here . For support with establishing a business in Vietnam or for assistance in analyzing and entering markets, please contact the firm at vietnam@dezshira.com or visit us at www.dezshira.com</div>

<p>Vietnam's government is enforcing the 2024 Social Insurance Law with new measures to address late payments and evasion of compulsory social and unemployment insurances. Decree No. 274/2025/ND-CP, effective from November 10, 2025, outlines penalties for non-compliance. Employers must adhere to payment schedules, with penalties for delays over 60 days. The Vietnam Social Security will monitor compliance, and foreign workers are subject to compulsory insurance under certain conditions. Businesses should review payroll processes to avoid liabilities.</p>

Enforcing Vietnam’s Social Insurance Law: New Measures on Late Payments and Evasion