VI How to determine the amount and number of days of evading payment of compulsory social insurance and unemployment insurance in detail according to Decree 274? Let’s find out more with Pham Consult!
How to determine the amount and number of days of evading payment of compulsory social insurance and unemployment insurance in detail according to Decree 274?
On October 16, 2025, the Government issued Decree 274/2025/ND-CP (effective from November 30, 2025) guiding the Law on Social Insurance 2024 on late payment and evasion of payment of compulsory social insurance and unemployment insurance; complaints and denunciations about social insurance.
Accordingly, Article 6 of Decree 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:
(1) Amount of evading compulsory social insurance and unemployment insurance payments
– Evading payments according to points a and b, Clause 1, Article 39 of the Law on Social Insurance 2024: the amount of compulsory social insurance payments 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 expiry of the deadline prescribed in Clause 1, Article 28 of the Law on Social Insurance 2024; The amount of unemployment insurance premiums evaded is the amount that the employer is responsible for paying for employees who have not registered to participate in unemployment insurance after 60 days from the date of expiration of the period for participation in unemployment insurance according to the provisions of the law on unemployment insurance.
– Evading payment according to points c and d, Clause 1, Article 39 of the Law on Social Insurance 2024: the amount of compulsory social insurance premiums evaded is the amount 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 salary registered 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 premiums evaded is the amount that the employer is responsible for paying into the unemployment insurance fund because the salary registered as the basis for compulsory unemployment insurance payment is lower than the provisions of the law on unemployment insurance.
– Evading 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 the 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 274/2025/ND-CP; The amount of unemployment insurance that has been evaded is the amount that the employer is responsible for paying according to the registration after 60 days from the date of late unemployment insurance payment according to the provisions of the law on unemployment 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 274/2025/ND-CP.
(2) Number of days of evading compulsory social insurance and unemployment insurance.
– The number of days of evading compulsory social insurance and unemployment insurance is determined starting from the day after the latest social insurance payment deadline prescribed in Clause 1, Clause 2, Article 28 and Clause 4, Article 34 of the Law on Social Insurance 2024 or after the latest unemployment insurance payment deadline according to the provisions of the law on unemployment insurance.
– Evading 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 evasion of compulsory social insurance and unemployment insurance payment is determined starting from the last day of the month following the month in which the registered salary arises as the basis for compulsory social insurance payment, which is lower than the provisions in Clause 1, Article 31 of the Law on Social Insurance 2024.
For payment methods of 03 months at a time or 06 months at a time: the number of days of evasion of compulsory social insurance and unemployment insurance payment is determined starting from the last day of the month immediately following the payment cycle registered as the basis for compulsory social insurance payment, which is lower than the provisions in Clause 1, Article 31 of the Law on Social Insurance 2024.
– Evading payment according to points d and e, Clause 1, Article 39 of the Law on Social Insurance 2024:
For employers who have been advised by competent authorities to urged as prescribed within 45 days from the latest social insurance payment deadline specified 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 social insurance payment deadline specified in Clause 4, Article 34 of the Law on Social Insurance 2024 or after the latest unemployment insurance payment deadline according to the provisions of the law on unemployment insurance.
For employers that have been urged by competent authorities as prescribed after 45 days from the latest social insurance payment deadline specified 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 competent authorities.
*Decree 274/2025/ND-CP takes effect from November 30, 2025.
Cases not considered as evasion of social insurance payment
According to the provisions of Article 4 of Decree 274/2025/ND-CP, the cases prescribed in Clause 1, Article 39 of the Law on Social Insurance 2024 are not considered as evasion of compulsory social insurance payment, unemployment insurance when there is one of the following reasons as announced by the competent authority on natural disaster prevention and control, emergency situation, civil defense and disease prevention and control, including:
– Storms, floods, inundation, earthquakes, major fires, prolonged droughts and other types of natural disasters that directly and seriously affect production and business activities.
– Dangerous epidemics announced by competent state agencies, seriously affecting production and business activities and financial capacity of agencies, organizations and employers.
– State of emergency as prescribed by law causing sudden and unexpected impacts on the operations of agencies, organizations and employers.
– Other force majeure events as prescribed by civil law.
How is the set of indexes assessing the level of satisfaction with social insurance and unemployment insurance policies issued by the Ministry of Home Affairs under Decision 1104?
On September 29, 2025, the Ministry of Home Affairs issued Decision 1104/QD-BNV in 2025 Promulgating the set of indexes assessing the level of satisfaction of organizations and individuals with the implementation of social insurance and unemployment insurance policies.
Accordingly, issued together with Decision 1104/QD-BNV in 2025 is a set of indicators to assess the level of satisfaction of organizations and individuals with the implementation of social insurance and unemployment insurance policies.
Based on Part III of the Appendix issued together with Decision 1104/QD-BNV in 2025, the indicators to assess the level of satisfaction with the implementation of social insurance and unemployment insurance policies are as follows:
The results of the satisfaction assessment of organizations and individuals are shown through a set of indicators, including 03 groups: (i) Group of indicators of assessment and evaluation of organizations and individuals; (ii) Group of satisfaction indicators of organizations and individuals; (iii) Group of indicators of needs and expectations of organizations and individuals. This set of indicators is built for the whole country in general; for each province and centrally-run city; for each demographic group or field, industry, region, area…
(1) Group of assessment and evaluation indicators of organizations and individuals:
The assessment and evaluation index of organizations and individuals is data calculated based on the results of the assessment and evaluation survey of organizations and individuals. Each assessment and evaluation index is built from the results of the selection of organizations and individuals for each answer option of each assessment and evaluation survey question on the assessment and evaluation criteria of organizations and individuals for the service of the organization implementing social insurance and unemployment insurance policies.
(2) Group of satisfaction indicators of organizations and individuals:
The satisfaction index of organizations and individuals is data calculated based on the results of the satisfaction survey of organizations and individuals, including 04 types:
– Satisfaction index by criteria:
The satisfaction index by criteria is the data calculated based on the results of the satisfaction survey of organizations and individuals for each criterion in Section 2, Part II above. Each satisfaction index by criteria is built from the results of the organization’s and individuals’ selection of all answer options for each satisfaction survey question on the criteria for assessing the satisfaction level of organizations and individuals with the service of the implementing agency.
– Satisfaction index by factor:
The satisfaction index by factor is the data calculated based on the results of the satisfaction survey of organizations and individuals for each factor in Section 2, Part II of the Appendix issued with Decision 1104/QD-BNV in 2025.
Each satisfaction index by factor is built from the results of synthesizing satisfaction indexes according to the criteria of that factor.
– Content-based satisfaction index:
The content-based satisfaction index is the data calculated based on the results of the satisfaction survey of organizations and individuals for each content in Section 2, Part II of the Appendix issued with Decision 1104/QD-BNV in 2025. Each content-based satisfaction index is built from the results of synthesizing satisfaction indexes according to the criteria of that content.
– Satisfaction index on the service of the implementing agency (overall satisfaction index):
The satisfaction index on the service of the implementing agency is the data calculated based on the results of the satisfaction survey of organizations and individuals for both contents stated in Section 2, Part II above. The satisfaction index on the service of the implementing agency is built from the results of synthesizing all satisfaction indexes according to the criteria.
(3) Group of demand and expectation indicators of organizations and individuals:
The demand and expectation index of organizations and individuals is the data calculated based on the results of the survey of demand and expectation of organizations and individuals. Each demand and expectation index is built from the results of the selection of organizations and individuals for the answer options of each demand and expectation survey question on the criteria for assessing the demand and expectation of organizations and individuals for the service of the implementing agency.
