From now on, businesses that pay social insurance late will be fined 0.03%/day.

Pursuant to Article 3 and Article 7 of Decree No. 274/2025/ND-CP, from November 30, 2025, units and enterprises that are late in paying or evading compulsory social insurance and unemployment insurance will have to pay an additional 0.03%/day calculated on the amount and number of days of late payment or evading payment.

Photo caption — Solving social insurance regime for people. Photo: VNA

Accordingly, every month, the Social Insurance agency is responsible for reviewing and identifying units and enterprises that are late in paying or evading social insurance and unemployment insurance and sending a notice urging payment within the first 10 days of the month. The notice must clearly state: Amount, number of days of late payment, evading payment; Amount to be paid an additional 0.03%/day calculated on the amount, number of days of late payment, evading payment; Legal regulations on measures to handle acts of late payment, evading payment; Time limit for switching from late payment to evading payment and measures to handle acts of evading payment.

According to Decree No. 274/2025/ND-CP: The amount of late payment is the obligation that the employer must pay after the latest deadline for paying social insurance and unemployment insurance. The number of days of late payment is calculated from the day after the deadline for registration or payment of social insurance and unemployment insurance as prescribed. The amount of evaded payment is determined when the employer does not register, does not pay social insurance and unemployment insurance or declares a lower salary than the actual salary, after 60 days from the deadline for payment but still does not correct the problem.

The Decree also clearly states that enterprises affected by natural disasters, epidemics, emergencies or force majeure events announced by competent authorities will not be considered as evading social insurance and unemployment insurance payments. However, they must have documents proving the force majeure and send them to the social insurance agency before the 25th of the month of the notice.

In addition, Decree 274/2025 also clearly stipulates that even if it falls under one of the acts identified as evasion of payment under Clause 1, Article 39 of the Law on Social Insurance, the unit will not be considered as evading payment if it falls under one of the following reasons:

- Major natural disasters such as storms, floods, inundations, earthquakes, fires, prolonged droughts and other types of natural disasters have direct and serious impacts on production and business activities.

- A dangerous epidemic has been declared by a competent authority, seriously affecting the operation and financial capacity of the enterprise.

- Emergency situation as prescribed by law, causing sudden and unexpected impact on the operations of agencies, organizations and employers.

The above reasons must be based on the written announcement of the competent authority on natural disaster prevention, emergency, civil defense or epidemic prevention.

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