Latest Update: Decree No. 274/2025/NĐ-CP Issued – Detailed Guidance on the 2024 Law on Social Insurance Regarding Late Payment and Evasion of Social Insurance Contributions

by KMC Consulting Company Limited

On October 16, 2025, the Government officially promulgated Decree No. 274/2025/NĐ-CP, providing detailed regulations and implementation guidance for the 2024 Law on Social Insurance regarding late payment and evasion of compulsory social insurance and unemployment insurance contributions, as well as procedures for complaints and denunciations related to social insurance.

The Decree takes effect from November 30, 2025.

🔎 Scope of Regulation under Decree No. 274/2025/NĐ-CP

The Decree clarifies provisions under the following articles of the Law on Social Insurance No. 41/2024/QH15:

  • Clause 2 Article 35; Clause 2 Article 39; Clause 4 Article 40; Clause 4 Article 41; Clause 7 Article 130; Clause 5 Article 131

👥 Applicable Entities

The Decree applies to:

  • Employees subject to compulsory social insurance under Clauses 1, 2, and 5 Article 2 of the Law on Social Insurance.
  • Employers obligated to participate in compulsory social insurance under Clause 3 Article 2 of the Law on Social Insurance.
  • Employees and employers participating in unemployment insurance under Article 43 of the Law on Employment.
  • Authorities, organizations, and individuals involved in late payment or evasion of social insurance and unemployment insurance contributions or involved in complaint/denunciation procedures as stipulated under the Decree.

📌 Disclosure of Employers Delaying or Evading Compulsory Social Insurance Contributions

According to Clause 3 Article 3 of Decree No. 274/2025/NĐ-CP:

  • Before the 15th of the first month of the following quarter, the provincial Social Insurance Authority shall submit a list of employers with late or unpaid contributions to the competent state management agencies and inspection bodies for review and handling.
  • Upon request of the competent authority, the Social Insurance Authority must provide an ad-hoc report on the status of late or unpaid contributions of enterprises.

Cases Not Considered as Evasion of Social Insurance or Unemployment Insurance Contributions

Under Article 4 of the Decree, employers shall not be deemed to be evading contributions if the delay or suspension of payment arises due to the following force majeure events officially announced by competent state authorities:

  • Severe natural disasters such as typhoons, floods, inundations, earthquakes, major fires, prolonged drought, etc.
  • Dangerous epidemics that significantly affect production and business operations.
  • Emergency situations under law cause sudden and unexpected disruption to the operations of authorities, organizations, or employers.
  • Other force majeure circumstances as stipulated under civil law.

👉Notice to Enterprises

Decree No. 274/2025/NĐ-CP is an important legal basis for ensuring compliance with social insurance obligations.
Late payment or evasion of contributions may result not only in public disclosure of the enterprise’s information, but also in administrative penalties or even criminal prosecution under the new regulations.

View more: Decree No. 274/2025/ND-CP shall take effect as of November 30, 2025.

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