VI Is the deadline for submitting the report on the status of labor utilization for the last 6 months of 2026 December 4th or December 5th, 2026? Let’s find out more with Pham Consult!
According to regulations, employers are required to report changes in their labor force to the Department of Home Affairs on a semi-annual and annual basis.
So, what is the deadline for submitting the report on the status of labor utilization for the last 6 months of 2026? Pursuant to the provisions of Clause 2, Article 4 of Decree 145/2020/NĐ-CP (as amended by Clause 1, Article 73 of Decree 35/2022/NĐ-CP) and in accordance with Article 71 of Decree 129/2025/NĐ-CP, the deadlines for submitting reports on the status of labor utilization are as follows:
Report on Labor Utilization
Periodic reporting on changes in the labor situation—as required by Clause 2, Article 4 of the Government’s Decree 145/2020/NĐ-CP dated December 14, 2020 (which details and provides guidelines for the implementation of certain articles of the Labor Code regarding labor conditions and labor relations, and was amended and supplemented by Clause 1, Article 73 of the Government’s Decree 35/2022/NĐ-CP dated May 28, 2022, on the management of industrial zones and economic zones)—shall be conducted as follows:
Employers are required to submit reports on changes in their labor situation to the Department of Home Affairs on a semi-annual basis (before June 5) and an annual basis (before December 5)…
According to these regulations, the deadline for submitting the report on the status of labor utilization for the last six months of 2026 is before December 5, 2026.
Therefore, the final date for submitting the report on the status of labor utilization for the last six months of 2026 is December 4, 2026. Note: Pursuant to Point c, Clause 2, Article 8 of Decree 12/2022/ND-CP, the penalties for failing to submit periodic reports on the status of labor utilization are as follows:
Violations regarding recruitment and labor management:
- A fine ranging from VND 1,000,000 to VND 3,000,000 shall be imposed on an employer who commits any of the following acts:
- A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed on an employer who commits any of the following acts:
- c) Failure to report changes in the labor situation as prescribed;
Accordingly, an employer who fails to submit a report on the status of labor utilization may be subject to a fine ranging from VND 5,000,000 to VND 10,000,000.
The aforementioned fines apply to individuals. For organizations, the fine is twice the amount applicable to individuals (Clause 1, Article 6 of Decree 12/2022/ND-CP).
Is the deadline for submitting the report on the status of labor utilization for the last 6 months of 2026 December 4th or December 5th, 2026?
Note regarding the submission location for the report on the status of labor utilization for the last 6 months of 2026:
According to regulations, for the year 2026, employers are required to submit periodic reports on the status of labor utilization to the Department of Home Affairs via the National Public Service Portal. In cases where online submission is not possible, a hard copy may be submitted. However, please note the following requirements regarding the submission location for the 2026 labor utilization report:
Pursuant to Clause 2, Article 4 of Decree 145/2020/NĐ-CP (as amended by Clause 1, Article 73 of Decree 35/2022/NĐ-CP) and in accordance with Article 71 of Decree 129/2025/NĐ-CP (effective from July 1, 2025; expiring on March 1, 2027), the submission locations for the 2026 labor utilization report are as follows:
(1) Online submission: Via the National Public Service Portal.
(2) If online submission is not possible, a hard copy must be submitted to the Department of Home Affairs, with simultaneous notification provided to the local social insurance authority (BHXH) where the entity’s headquarters, branch, or representative office is located.
For industrial zones and economic zones: Employers with staff working in industrial or economic zones must report changes in their labor force to three entities: (i) the Department of Home Affairs; (ii) the local social insurance authority (BHXH) where the headquarters, branch, or representative office is located; and (iii) the Management Board of the industrial or economic zone (for monitoring purposes).
Are business households (hộ kinh doanh) required to submit a report on the status of labor utilization for the last six months of 2026? Pursuant to the provisions of Clause 2, Article 4 of Decree 145/2020/NĐ-CP (as amended by Clause 1, Article 73 of Decree 35/2022/NĐ-CP) and in accordance with Article 71 of Decree 129/2025/NĐ-CP—which takes effect on July 1, 2025 (and expires on March 1, 2027)—regarding the reporting of the labor situation:
Reporting on Labor Usage
On a semi-annual basis (before June 5) and an annual basis (before December 5), employers must report any changes in their labor situation to the Department of Home Affairs…
Accordingly, the scope of Decree 145/2020/NĐ-CP applies to “employers” as defined in Clause 2, Article 2 of the Labor Code. Referring to Clause 2, Article 2 and Clause 2, Article 3 of the 2019 Labor Code:
An employer is an enterprise, agency, organization, cooperative, household, or individual that hires and utilizes employees to work for them based on an agreement; in cases where the employer is an individual, they must possess full civil legal capacity.
Regarding business households, Clause 2, Article 3 of Resolution 198/2025/QH15 defines a “business household” as a type of business established by an individual or members of a household in accordance with the law, where the owner(s) are liable for the business’s operations with all of their personal assets.
