📋 Tender Overview
The Government issued Decree No. 274/2025/ND-CP dated October 16, 2025 detailing a number of articles of the Social Insurance Law on late payment and evasion of payment of compulsory social insurance and unemployment insurance; Complaints and denunciations about social insurance. Organize to collect an amount equal to 0.03%/day calculated on the amount of late payment or evasion of payment of compulsory social insurance and unemployment insurance. The Decree includes 4 chapters and 16 articles, including many notable provisions related to late payment and evasion of payment of compulsory social insurance and unemployment insurance. Cases that are not considered evasion of payment of compulsory social insurance and unemployment insurance. The Decree regulates the cases as prescribed in Clause 1 of Article 39 of is not considered evasion of paying social insurance Compulsory association, unemployment insurance when there is one of the following reasons as announced by competent authorities on natural disaster prevention and control, state of emergency, civil defense and epidemic prevention and control, including: 1. Storms, floods, inundations, earthquakes, major fires, prolonged droughts and other natural disasters directly and seriously affect production and business activities.2. Dangerous epidemics are announced by competent state agencies, seriously affecting production and business activities and financial capabilities of agencies, organizations and employers.3. A state of emergency as prescribed by law causes sudden and unexpected effects on the operations of agencies, organizations and employers.4. Other force majeure events as prescribed by civil law. Amount and number of days late in paying compulsory social insurance and unemployment insurance. The Decree stipulates the amount and number of days late in paying compulsory social insurance and unemployment insurance as prescribed in Clause 1, Article 40 of the Law on Social Insurance as follows: 1. Amount of late payment of compulsory social insurance and unemployment insurancea) Late payment according to Clause 1, Article 38 of the Law on Social Insurance: the amount of late payment of compulsory social insurance is the amount under the employers responsibility according to the provisions of Clause 4, Article 13 of the Law on Social Insurance that must still be paid according to registration after the deadline for payment of compulsory social insurance at the latest specified in Clause 4, Article 34 of the Law on Social Insurance; The amount of late payment of unemployment insurance is the amount under the employers responsibility that must still be paid according to registration after the latest unemployment insurance payment deadline prescribed in accordance with the law on unemployment insurance.b) Late payment according to Clause 2, Clause 3, Article 38 of the Law on Social Insurance: the amount of compulsory social insurance payment that is late is the amount of responsibility of the employer as prescribed in Clause 4, Article 13 of the Law on Social Insurance that must be paid for employees. Not yet registered to participate in social insurance within 60 days from the expiration date specified in Clause 1, Article 28 of the Law on Social Insurance; The amount of late payment of unemployment insurance is the amount of money that the employer is responsible for paying to an employee who has not registered to participate in unemployment insurance within 60 days from the expiration date of the deadline to participate in unemployment insurance according to the provisions of the law on unemployment insurance. Money is the responsibility of the user Employers according to the provisions of Clause 4, Article 13 of the Law on Social Insurance must pay for employees while not participating in social insurance; The amount of late payment of unemployment insurance is the amount of money that the employer is responsible for paying to the employee according to the provisions of the law on unemployment insurance while not yet participating in unemployment insurance.d) The cases specified in point c, point d, point dd, point e, point g, Clause 1, Article 39 of the Law on Social Insurance but not considered evasion of payment according to this Decree: the amount of late payment of compulsory social insurance, unemployment insurance is determined according to the provisions of point a Clause 1 stated above.2. Number of days late in paying compulsory social insurance and unemployment insurance Number of days late in paying compulsory social insurance and unemployment insurance is determined to start from the day after the deadline for registering to participate in social insurance and the latest social insurance payment deadline specified in Clause 1, Clause 2, Article 28 and Clause 4, Article 34 of the Law on Social Insurance or after the latest deadline for paying unemployment insurance according to the provisions of the law on unemployment insurance. Amount and number of days of evading insurance payment. society requires and guarantees Unemployment insuranceThe Decree also stipulates the amount and number of days of evasion of paying compulsory social insurance and unemployment insurance according to the provisions of Clause 1, Article 41 of the Law on Social Insurance as follows: 1. Amount of payment evasion of compulsory social insurance and unemployment insurancestipulated in Clause 1, Article 28 of the Law on Social Insurance; The amount of unemployment insurance evasion is the amount of money the employer is responsible for paying to an employee who has not registered to participate in unemployment insurance after 60 days from the expiration date of the period to participate in unemployment insurance according to the provisions of the law on unemployment insurance. Clause 4, Article 13 of the Law on Commune Insurance The association also has to pay into the social insurance fund because the registered salary as a basis for paying com
