Vietnam has tightened measures against organisations that delay or evade compulsory payments to social insurance (SI) and unemployment insurance (UI) funds. Under Decree No. 274/2025/NÐ-CP, organisations that fail to pay on time will be required to pay an additional 0.03% per day on the overdue amount, calculated based on the unpaid contribution and the number of delayed days.
Vietnam Social Security (VSS) will conduct monthly reviews to identify enterprises with late or skipped payments. Within the first 10 days of each month, firms falling behind will receive a written reminder detailing the overdue contribution amount, the number of delayed days, and the time limit after which delayed payments are considered intentional evasion and subject to heavier sanctions.
The move aims to reduce widespread contribution backlogs and ensure better protection for employees who rely on SI and UI benefits.
VSS says enterprises affected by natural disasters, epidemics, and other force majeure events will not be considered as evading contributions but must present documentation proving that such events caused delays.