On October 16, 2025, the Government issued... Decree 274 / 2025 / ND-CP to specify some things of Law on Social Insurance 2024 This relates to issues of delayed or evaded payment of mandatory social insurance and unemployment insurance contributions, along with the procedures for handling complaints and denunciations in this area.
Specifically, the Decree details four cases that are not considered evasion of mandatory social insurance and unemployment insurance contributions. The Decree establishes a transparent legal framework, standardizes compliance, and emphasizes the responsibility of employers in human resource management within enterprises.
I. Acts that constitute evasion of mandatory social insurance and unemployment insurance contributions.
According to the Clause 1 Article 39 Social Insurance Law 2024Evading mandatory social insurance and unemployment insurance contributions is an act committed by employers with the aim of... Not closed or partially closed Social insurance and unemployment insurance for employees are demonstrated through the following cases:
- More than 60 days have passed since the expiration of the deadline stipulated in Clause 1, Article 28 of the same Law, without registering or registering incomplete numbers of people subject to compulsory social insurance;
- More than 60 days have passed since the deadline for participating in unemployment insurance as stipulated by law, and the number of eligible individuals has not been registered or has not been fully registered.
- Registering a salary as the basis for mandatory social insurance contributions that is lower than the level stipulated in Clause 1, Article 31;
- Registering a salary as the basis for unemployment insurance contributions that is lower than the level stipulated by law;
- Failure to pay or insufficient payment of the registered mandatory social insurance contributions after 60 days from the latest payment date as stipulated in Clause 4, Article 34, and after being urged by the competent authority as prescribed in Article 35;
- Failure to pay or insufficient payment of registered unemployment insurance contributions after 60 days from the latest payment date as stipulated by law on unemployment insurance, and after being reminded as prescribed in Article 35;
- Other cases are considered evasion of contributions according to government regulations.
II. 04 cases that are not considered evasion of social insurance and unemployment insurance contributions
According to the Article 4 According to Decree 274/2025/ND-CP, the cases of evasion of social insurance and unemployment insurance contributions mentioned above will be considered and determined not to be evasion if one of the following reasons, as announced by competent authorities on disaster prevention and control, emergency situations, civil defense, and disease prevention and control, is met:
- Storms, floods, inundations, earthquakes, major fires, prolonged droughts, and types of natural disasters Other factors directly and seriously affect production and business operations.
- dangerous disease As announced by competent state authorities, this seriously affects the production, business operations, and financial capacity of agencies, organizations, and employers.
- State of emergency as defined by law causing sudden and unexpected impacts on the operations of agencies, organizations, and employers.
- Force majeure events(*) Other as prescribed by civil law.
(I.e. "Force majeure is an event that occurs objectively, is unforeseeable, and cannot be overcome despite the application of all necessary and possible measures."
- Follow Clause 1, Article 156 of the 2015 Civil Code
Decree 274/2025/ND-CP establishes clear compliance standards while identifying legitimate exceptions. Businesses only need to focus on three things: ensuring full and proper insurance registration; monitoring and paying insurance premiums on time; and storing documentation when unforeseen events occur. This is the approach. Understand correctly – Do correctly This helps businesses minimize legal risks, stabilize operations, and preserve their organizational reputation.
📑 Excerpt from the law:
- Social Insurance Law 2024 – Article 39. Evasion of mandatory social insurance and unemployment insurance contributions.
- Decree 274 / 2025 / ND-CP – Article 4. Cases not considered as evasion of mandatory social insurance and unemployment insurance contributions.
- Civil Code 2015 – Clause 1, Article 156. Time not included in the statute of limitations for filing a civil lawsuit or requesting the resolution of a civil matter.