How to determine the amount and number of days of evading social insurance and unemployment insurance payments according to new regulations from November 2025

The Decree clearly states how to determine the amount and number of days of evading social insurance and unemployment insurance payments, helping to clarify the responsibilities of employers and increase deterrence in the management and enforcement of insurance laws.

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Specifically, Article 6 of Decree No. 274/2025/ND-CP stipulates the amount and number of days of evading compulsory social insurance and unemployment insurance payments as prescribed in Clause 1, Article 41 of the Law on Social Insurance 2024, as follows:

On determining the amount of evaded compulsory social insurance and unemployment insurance

In case of evasion of payment according to Point a, b, Clause 1, Article 39 of the Law on Social Insurance 2024: The amount of compulsory social insurance evaded is the amount of money that the employer is responsible for as prescribed in Clause 4, Article 13 of the Law on Social Insurance 2024, which must be paid for employees who have not registered to participate in social insurance after 60 days from the date of expiration of the deadline prescribed in Clause 1, Article 28 of the Law on Social Insurance 2024; the amount of unemployment insurance evaded is the amount of money that the employer is responsible for as paid for employees who have not registered to participate in unemployment insurance after 60 days from the date of expiration of the deadline for participation in unemployment insurance according to the provisions of the law on unemployment insurance.

In case of evasion of payment according to Point c, d, Clause 1, Article 39 of the Law on Social Insurance 2024: The amount of compulsory social insurance evaded is the amount of money that the employer is responsible for according to the provisions of Clause 4, Article 13 of the Law on Social Insurance 2024 and must still pay into the Social Insurance Fund because the registered salary used as the basis for compulsory social insurance payment is lower than the provisions of Clause 1, Article 31 of the Law on Social Insurance 2024; the amount of unemployment insurance evaded is the amount of money that the employer is responsible for paying into the Social Insurance Fund because the registered salary used as the basis for compulsory social insurance payment is lower than the provisions of the law on unemployment insurance.

In case of evasion of payment according to points d and e, Clause 1, Article 39 of the Law on Social Insurance 2024: The amount of compulsory social insurance evaded is the amount under the responsibility of the employer as prescribed in Clause 4, Article 13 of the Law on Social Insurance 2024, which must still be paid according to registration after 60 days from the date of compulsory social insurance payment at the latest as prescribed in Clause 4, Article 34 of the Law on Social Insurance 2024 and has been urged by the competent authority as prescribed in Article 35 of the Law on Social Insurance 2024, Article 3 of Decree No. 274/2025/ND-CP; The amount of social insurance premiums that have been evaded is the amount that the employer is responsible for paying according to the registration after 60 days from the latest date of social insurance payment according to the provisions of the law on social insurance and has been urged by the competent authority according to the provisions of Article 35 of the Law on Social Insurance 2024, Article 3 of Decree No. 274/2025/ND-CP.

On determining the number of days of evading mandatory social insurance and unemployment insurance payments

The number of days of evading compulsory social insurance and unemployment insurance contributions is determined starting from the day after the latest social insurance payment deadline specified in Clause 1, Clause 2, Article 28 and Clause 4, Article 34 of the Social Insurance Law 2024 or after the latest unemployment insurance payment deadline according to the provisions of the law on unemployment insurance.

Cases of evasion of payment according to points c and d, clause 1, Article 39 of the Law on Social Insurance 2024

For monthly payment methods: The number of days of evading compulsory social insurance and unemployment insurance contributions is determined starting from the last day of the month following the month in which the registered salary as the basis for compulsory social insurance contributions is lower than the provisions in Clause 1, Article 31 of the Law on Social Insurance 2024.

For the payment method of 03 months at a time or 06 months at a time: The number of days of evading compulsory social insurance and unemployment insurance payments is determined starting from the last day of the following month immediately after the payment cycle registered as the basis for compulsory social insurance payments is lower than the provisions in Clause 1, Article 31 of the Law on Social Insurance 2024.

Cases of evasion of payment according to points d and e, clause 1, Article 39 of the Law on Social Insurance 2024

For employers that have been urged by competent authorities according to regulations within 45 days from the latest deadline for paying social insurance as prescribed in Clause 4, Article 34 of the Law on Social Insurance 2024: The number of days of evading compulsory social insurance and unemployment insurance payments is determined starting from 60 days after the latest deadline for paying social insurance as prescribed in Clause 4, Article 34 of the Law on Social Insurance 2024 or after the latest deadline for paying unemployment insurance as prescribed by the law on unemployment insurance.

For employers that have been urged by competent authorities according to regulations after 45 days from the latest deadline for paying social insurance as prescribed in Clause 4, Article 34 of the Law on Social Insurance 2024: The number of days of evading compulsory social insurance and unemployment insurance payments is determined from the 15th day from the date of issuance of the urging document by the competent authority.

Source: https://baotintuc.vn/chinh-sach-bhxh-bhyt/cach-xac-dinh-so-tien-so-ngay-tron-dong-bhxh-bao-hiem-that-nghiep-theo-quy-dinh-moi-tu-thang-112025-20251101185236849.htm