{"id":1674,"date":"2026-09-22T17:17:55","date_gmt":"2026-09-22T08:17:55","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=1674"},"modified":"2026-09-22T17:17:56","modified_gmt":"2026-09-22T08:17:56","slug":"%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e5%8a%b4%e5%83%8d%e3%83%bb%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e3%81%ae%e7%bd%b0%e5%89%87%e3%81%8c%e5%a4%89%e3%82%8f%e3%81%a3%e3%81%9f%ef%bd%9c%e6%94%bf%e4%bb%a428","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/en\/labor-law-contract-en\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e5%8a%b4%e5%83%8d%e3%83%bb%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e3%81%ae%e7%bd%b0%e5%89%87%e3%81%8c%e5%a4%89%e3%82%8f%e3%81%a3%e3%81%9f%ef%bd%9c%e6%94%bf%e4%bb%a428\/","title":{"rendered":"Vietnam&#8217;s New Labor and Social Insurance Penalties\uff5cDecree 283\/2026 Fine Table by Violation"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">On September 10, 2026, Vietnam&#8217;s <strong><span class=\"swl-inline-color has-swl-deep-01-color\">new administrative penalty decree for labor and social insurance (Decree 283\/2026\/ND-CP)<\/span><\/strong> took effect.<br>\nIt fully replaces Decree 12\/2022\/ND-CP, and its most significant change is that <span class=\"swl-marker mark_orange\"><strong>&#8220;late payment&#8221; and &#8220;evasion&#8221; of social insurance are now separated into distinct penalty regimes<\/strong><\/span> for the first time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This article focuses on the violation types foreign-invested companies most commonly encounter, presenting <strong>the fine amounts for each violation in table form<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>[Critical] The figures in this article are penalties for INDIVIDUALS<\/strong><br>\nUnder Article 7, Clause 1 of Decree 283\/2026, <strong><span class=\"swl-inline-color has-swl-deep-01-color\">fines for organizations (companies) are double the stated amount<\/span><\/strong>.<br>\nThe tables below follow the decree&#8217;s own wording by listing <strong>individual amounts<\/strong>, with the organizational figure shown alongside. Be careful not to misread which applies to your company.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Decree 283\/2026 at a Glance<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Item<\/th><th>Detail<\/th><\/tr><\/thead><tbody><tr><td>Decree number<\/td><td>Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/ND-CP<\/td><\/tr><tr><td>Issued<\/td><td>July 15, 2026<\/td><\/tr><tr><td><strong>Effective<\/strong><\/td><td><strong>September 10, 2026<\/strong><\/td><\/tr><tr><td>Replaces<\/td><td>Decree 12\/2022\/ND-CP (in full)<\/td><\/tr><tr><td>Structure<\/td><td>6 chapters, 68 articles<\/td><\/tr><tr><td>Scope<\/td><td>Labor, social insurance, overseas contract workers<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Source: Decree 283\/2026\/ND-CP, dated July 15, 2026<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Statute of Limitations<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Labor and social insurance violations: <strong>1 year<\/strong> (unchanged)<\/li>\n\n\n\n<li>Overseas contract worker violations: <strong>2 years<\/strong> (extended from 1 year)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">The Key Change: &#8220;Late Payment&#8221; vs &#8220;Evasion&#8221;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The change with the greatest practical impact is that unpaid social insurance is now split into <strong>ch\u1eadm \u0111\u00f3ng (late payment)<\/strong> and <strong>tr\u1ed1n \u0111\u00f3ng (evasion)<\/strong>, with <span class=\"swl-marker mark_orange\"><strong>a different penalty applied to each<\/strong><\/span>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The dividing line is generally <strong>whether 60 days have passed since the authority&#8217;s demand notice<\/strong>. If non-payment continues beyond 60 days \u2014 or if <strong>the contribution base salary was declared below the legal level<\/strong> \u2014 it is treated as evasion and attracts the heavier penalty.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Category<\/th><th>Article<\/th><th>Fine (individual)<\/th><th>Fine (organization = 2\u00d7)<\/th><\/tr><\/thead><tbody><tr><td><strong>Late payment<\/strong><br>ch\u1eadm \u0111\u00f3ng<\/td><td>Art. 43(3)<\/td><td><strong>12\u201315%<\/strong> of the overdue amount<br>(max 75 million VND)<\/td><td>max 150 million VND<\/td><\/tr><tr><td><strong>Evasion<\/strong><br>tr\u1ed1n \u0111\u00f3ng<\/td><td>Art. 44(2)<\/td><td><strong>18\u201320%<\/strong> of the evaded amount<br>(max 75 million VND)<\/td><td>max 150 million VND<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Source: Decree 283\/2026\/ND-CP, Articles 43 and 44<\/figcaption><\/figure>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>A daily surcharge applies on top of the fine<\/strong><br>\nUnder Article 43, Clause 4, in addition to the fine above, the employer must pay a further amount equal to <strong><span class=\"swl-inline-color has-swl-deep-01-color\">0.03% per day<\/span><\/strong> on the unpaid sum.<br>\nThat works out to roughly 11% annualized \u2014 the longer the arrears run, the faster the burden compounds.<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Note that if the unpaid amount is <strong>under 400,000 VND<\/strong> at the time the violation report is drawn up, the result is a <strong>warning<\/strong> rather than a fine.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Failure to Register for Social Insurance (Art. 43, 44)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Registration failures are penalized on <strong>a sliding scale based on the number of employees affected<\/strong>. Which article applies depends on whether you are within 60 days of the demand notice or beyond it.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Employees affected<\/th><th>Within 60 days (Art. 43 \/ individual)<\/th><th>Beyond 60 days (Art. 44 \/ individual)<\/th><th>Organization (2\u00d7)<\/th><\/tr><\/thead><tbody><tr><td>Under 10<\/td><td>5\u201310 million VND<\/td><td>6\u201312 million VND<\/td><td>12\u201324 million VND<\/td><\/tr><tr><td>10\u201350<\/td><td>10\u201315 million VND<\/td><td>\u2013<\/td><td>20\u201330 million VND<\/td><\/tr><tr><td>50\u2013100<\/td><td>15\u201320 million VND<\/td><td>\u2013<\/td><td>30\u201340 million VND<\/td><\/tr><tr><td><strong>1,000 or more<\/strong><\/td><td>60\u201375 million VND<\/td><td>70\u201375 million VND<\/td><td><strong>140\u2013150 million VND<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Source: Decree 283\/2026\/ND-CP, Art. 43(2) and Art. 44(1). Intermediate headcount bands scale progressively.<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Unemployment Insurance Penalties (Art. 45, 46)<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Violation<\/th><th>Article<\/th><th>Fine (individual)<\/th><th>Fine (organization)<\/th><\/tr><\/thead><tbody><tr><td>Late or incomplete registration<\/td><td>Art. 45(2)<\/td><td>500,000\u201335 million VND<\/td><td>1\u201370 million VND<\/td><\/tr><tr><td>Late payment<\/td><td>Art. 45(3)<\/td><td><strong>12\u201315%<\/strong> of overdue amount<br>(max 75 million VND)<\/td><td>max 150 million VND<\/td><\/tr><tr><td>Evading registration<\/td><td>Art. 46(1)<\/td><td>1\u201340 million VND<\/td><td>2\u201380 million VND<\/td><\/tr><tr><td>Evading payment<\/td><td>Art. 46(2)<\/td><td><strong>18\u201320%<\/strong> of evaded amount<br>(max 75 million VND)<\/td><td>max 150 million VND<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Source: Decree 283\/2026\/ND-CP, Articles 45 and 46<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Labor Information Registration (Art. 12, new)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Since July 1, 2026, <strong>labor information must be registered at the same time as social insurance enrollment<\/strong>. Decree 283 introduces penalties for failing to do so.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Violation<\/th><th>Fine (individual)<\/th><th>Fine (organization = 2\u00d7)<\/th><\/tr><\/thead><tbody><tr><td>Worker fails to provide information or provides it incompletely<\/td><td>1\u20132 million VND<\/td><td>\u2013 (applies to the worker)<\/td><\/tr><tr><td>Employer fails to register (1\u201350 workers)<\/td><td>5\u201310 million VND<\/td><td>10\u201320 million VND<\/td><\/tr><tr><td>Employer fails to register (51\u2013100 workers)<\/td><td>10\u201315 million VND<\/td><td>20\u201330 million VND<\/td><\/tr><tr><td>Employer fails to register (101+ workers)<\/td><td>15\u201320 million VND<\/td><td>30\u201340 million VND<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Source: Decree 283\/2026\/ND-CP, Article 12<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Other Notable Penalties<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Violation<\/th><th>Article<\/th><th>Fine (individual)<\/th><th>Fine (organization)<\/th><\/tr><\/thead><tbody><tr><td>Forging or altering work permit documents<\/td><td>Art. 13(4)<\/td><td>40\u201360 million VND<\/td><td><strong>80\u2013120 million VND<\/strong><\/td><\/tr><tr><td>Suppressing or retaliating against strikes<\/td><td>Art. 30(3)<\/td><td>5\u201310 million VND<\/td><td>10\u201320 million VND<\/td><\/tr><tr><td>Issuing false safety training results<\/td><td>Art. 36(2)(c)<\/td><td>\u2013<\/td><td>30\u201350 million VND<\/td><\/tr><tr><td>Conducting safety training while suspended or outside scope<\/td><td>Art. 36(2)(d)<\/td><td>\u2013<\/td><td><strong>120\u2013140 million VND<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Source: Decree 283\/2026\/ND-CP<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Conduct That May Be Referred for Criminal Investigation (Art. 4, new)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Decree 12\/2022 contained no such provision. The following may go beyond administrative penalties and <strong><span class=\"swl-inline-color has-swl-deep-01-color\">be referred to criminal proceedings<\/span><\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>Use of forged documents<\/li>\n\n\n\n<li><strong>Unauthorized access to, or sale of, worker data and labor market information<\/strong> not yet publicly released by the authorities<\/li>\n\n\n\n<li>Violating a worker&#8217;s dignity or reputation during disciplinary action<\/li>\n\n\n\n<li>Human trafficking or forced labor exploitation in overseas placement<\/li>\n\n\n\n<li>Repeat violations involving workers aged 15\u201318 in prohibited work or locations<\/li>\n\n\n\n<li>Misappropriation of trade union funds<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The treatment of <strong>worker data<\/strong> in particular connects to the Personal Data Protection Law (Law 91\/2025\/QH15), in force since January 1, 2026. Companies that share HR data with a parent company or affiliates should review their internal handling rules.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Three Procedural Changes Worth Knowing<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Household businesses are treated as individuals (Art. 7(3))<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">It is now explicit that violations by household businesses are <strong>penalized as individuals, not organizations<\/strong> \u2014 meaning the fine is not doubled.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Multiple violations and aggravating circumstances (Art. 7(4))<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As a rule each violation is penalized separately. However, where <strong>union fund, social insurance and unemployment insurance<\/strong> late payment or evasion occurred at different times and remains unsettled and within the limitation period, they are <strong>penalized as a single violation with an aggravating circumstance (t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng)<\/strong> applied.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Electronic service of notices (Art. 6)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Violation notices and penalty decisions may now be delivered by the following means. <strong>Waiting for paper mail risks a delayed response.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Email<\/li>\n\n\n\n<li>Digital identity app (level 2 authentication or above)<\/li>\n\n\n\n<li>SMS to the registered phone number<\/li>\n\n\n\n<li>Sector-specific e-government portals<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What to Check Right Now<\/h2>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li><strong>Whether the social insurance contribution base matches the legal requirement<\/strong> (under-declaring is &#8220;evasion&#8221; \u2014 the heavier 18\u201320% penalty)<\/li>\n\n\n\n<li>If allowances are excluded from the contribution base, whether that basis holds up against Decree 158\/2025<\/li>\n\n\n\n<li>Whether any employees are unenrolled (probationary staff, short-term contracts, etc.)<\/li>\n\n\n\n<li>Whether you are complying with labor information registration, which began July 2026<\/li>\n\n\n\n<li>Whether contact details for receiving electronic notices are registered and monitored<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Under-declaring the contribution base<\/strong> is especially common: companies assume &#8220;allowances are outside the base&#8221; and carry that assumption for years, so <span class=\"swl-marker mark_orange\"><strong>the retroactive amount can become substantial<\/strong><\/span>.<br>\nUnder Decree 283, this is classified not as late payment (12\u201315%) but as <strong>evasion (18\u201320%)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 On how the contribution base is determined, see \u201c <a href=\"https:\/\/est.haro-inc.com\/en\/payroll-en\/vietnam-allowance-tax-insurance\/\">Allowances in Vietnam: Tax and Social Insurance Treatment<\/a> \u201d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Summary<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Decree 283\/2026 took effect on September 10, 2026, drawing a clear line between <strong>late payment (12\u201315%) and evasion (18\u201320%)<\/strong> of social insurance.<br>\nFines for organizations are <strong>double<\/strong> the stated figures, and a <strong>0.03% daily surcharge<\/strong> applies on top \u2014 so leaving arrears unresolved costs considerably more than it used to.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The most reliable way to limit exposure is to <span class=\"swl-marker mark_orange\"><strong>track the contribution base and enrolled headcount correctly every month, and build on-time payment into your process<\/strong><\/span>.<br>\nEST centralizes the automatic calculation of the social insurance base and the management of enrolled employees, <strong>preventing the declaration gaps and calculation errors that manual work introduces<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 See also \u201c <a href=\"https:\/\/est.haro-inc.com\/en\/social-insurance-en\/vietnam-insurance\/\">Social Insurance Eligibility and Contribution Calculation<\/a> \u201d and \u201c <a href=\"https:\/\/est.haro-inc.com\/en\/payroll-en\/vietnam-payroll-deductions\/\">How Payroll Deductions Work (SI \/ HI \/ UI \/ PIT)<\/a> \u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">* This article summarizes the principal penalties under Decree 283\/2026\/ND-CP from a practical standpoint. For application to a specific case, please confirm against the original text of the decree and with a qualified professional.<\/p>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"983\">\n<div class=\"swell-block-fullWide pc-py-60 sp-py-40 has-bg-img alignfull lazyload\" style=\"background-color:rgba(247, 247, 247, 0.41)\" data-bg=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/DSC_1122.jpg\"><div class=\"swell-block-fullWide__inner l-article\">\n<div class=\"wp-block-columns\">\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png\" alt=\"\" class=\"wp-image-504\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button blue_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/en\/download\/\" class=\"swell-block-button__link\"><span>Download Document<\/span><\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png\" alt=\"\" class=\"wp-image-505\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button green_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/en\/contact\/\" class=\"swell-block-button__link\"><span>Contact<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>On September 10, 2026, Vietnam&#8217;s new administrative penalty decree for labor and social insurance (Decree 283\/2026\/ND-CP) took effect. It fully replaces Decree 12\/2022\/ND-CP, and its most significant change is that &#8220;late payment&#8221; and &#8220;evasion&#8221; of social insurance are now separated into distinct penalty regimes for the first time. This article focuses on the violation types [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":962,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"swell_btn_cv_data":"","_locale":"en_US","_original_post":"https:\/\/est.haro-inc.com\/?p=1672","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[23],"tags":[],"class_list":["post-1674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-labor-law-contract-en","en-US"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/12\/column3.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/comments?post=1674"}],"version-history":[{"count":1,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1674\/revisions"}],"predecessor-version":[{"id":1675,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1674\/revisions\/1675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media\/962"}],"wp:attachment":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media?parent=1674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/categories?post=1674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/tags?post=1674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}