1. Decree No. 274/2025/ND-CP dated October 16, 2025 of the Government promulgating the Decree detailing a number of articles of the Law on Social Insurance regarding late payment, evasion of mandatory social insurance and unemployment insurance; complaints and denunciations about social insurance.
The Decree takes effect from November 30, 2025 and stipulates the following contents:
1. Cases not considered as evasion of compulsory social insurance and unemployment insurance contributions:
According to Clause 1, Article 39 of the Law on Social Insurance, the following cases shall not be considered as evasion of compulsory social insurance and unemployment insurance contributions when there are reasons announced by competent authorities regarding disaster prevention and control, emergency situations, civil defense, or epidemic prevention and control, including:
- Storms, floods, inundations, 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 authorities that seriously affect production and business activities and the financial capacity of agencies, organizations, and employers.
- Emergency situations as prescribed by law that cause sudden and unexpected impacts on the operations of agencies, organizations, and employers.
- Other force majeure events as prescribed by civil law.
2. The amounts and days of delayed payment of compulsory social insurance and unemployment insurance contributions shall be regulated in accordance with Clause 1, Article 40 of the Law on Social Insurance as follows:
a. Amounts of delayed payment of compulsory social insurance and unemployment insurance contributions.
- Delayed payment under Clause 1, Article 38 of the Law on Social Insurance:
The amount of compulsory social insurance contributions in arrears refers to the amount that the employer is responsible for paying under Clause 4, Article 13 of the Law on Social Insurance, which remains unpaid after the latest statutory payment deadline as prescribed in Clause 4, Article 34 of the Law on Social Insurance.
The amount of unemployment insurance contributions in arrears refers to the amount that the employer is responsible for paying, which remains unpaid after the latest statutory payment deadline as prescribed by the law on unemployment insurance.
- Delayed payment under Clauses 2 and 3, Article 38 of the Law on Social Insurance:
The amount of compulsory social insurance contributions in arrears refers to the amount that the employer is responsible for paying under Clause 4, Article 13 of the Law on Social Insurance for employees who have not been registered for participation in social insurance within 60 days from the expiry of the deadline prescribed in Clause 1, Article 28 of the Law on Social Insurance.
The amount of unemployment insurance contributions in arrears refers to the amount that the employer is responsible for paying for employees who have not been registered for participation in unemployment insurance within 60 days from the expiry of the statutory deadline for participation as prescribed by the law on unemployment insurance.
- In cases specified at Points a and b, Clause 1, Article 39 of the Law on Social Insurance but not considered as evasion of contributions under Article 4 of this Decree:
The amount of compulsory social insurance contributions in arrears refers to the amount that the employer is responsible for paying under Clause 4, Article 13 of the Law on Social Insurance for employees during the period when they were not participating in social insurance.
The amount of unemployment insurance contributions in arrears refers to the amount that the employer is responsible for paying for employees under the law on unemployment insurance during the period when they were not participating in unemployment insurance.
- In cases specified at Points c, d, dd, e, and g, Clause 1, Article 39 of the Law on Social Insurance but not considered as evasion of contributions under Article 4 of this Decree:
The amount of delayed payment of compulsory social insurance and unemployment insurance contributions shall be determined in accordance with Point a, Clause 1 of this Article.
b. Number of days of delayed payment of compulsory social insurance and unemployment insurance contributions:
The number of days of delayed payment of compulsory social insurance and unemployment insurance contributions shall be determined from the day following the deadline for registration and payment of social insurance contributions as prescribed in Clauses 1 and 2, Article 28 and Clause 4, Article 34 of the Law on Social Insurance, or from the day following the latest statutory deadline for unemployment insurance contributions as prescribed by the law on unemployment insurance.
2. Decision No. 36/2025/QD-TTg dated September 29, 2025, of the Prime Minister promulgating the Decision on the Vietnamese System of Economic Industries.
The Decision takes effect from November 15, 2025. Accordingly, Decision No. 36/2025/QD-TTg provides several main provisions as follows:
- Scope of regulation: Decision No. 36/2025/QD-TTg stipulates the purpose of promulgation, criteria for determining economic industries, the list, and the contents of the Vietnamese System of Economic Industries.
- Subjects of application: Decision No. 36/2025/QD-TTg applies to ministries, sectors, agencies, organizations, and individuals that use the Vietnamese System of Economic Industries.
- Vietnamese System of Economic Industries:
+ The Vietnamese System of Economic Industries ensures a comprehensive reflection of all economic activities occurring within the territory of Vietnam and guarantees international comparability. The system includes:
a) The List of Vietnamese Economic Industries (Appendix I attached to Decision No. 36/2025/QD-TTg);
b) The Contents of Vietnamese Economic Industries (Appendix II attached to Decision No. 36/2025/QD-TTg).
+ Basic structure and coding method of the Vietnamese System of Economic Industries: The List of Vietnamese Economic Industries consists of 5 levels:
a) Level 1 industries: Include 22 sections designated in alphabetical order from A to V;
b) Level 2 industries: Include 87 divisions formed under each corresponding Level 1 industry, each assigned a two-digit code from 01 to 99;
c) Level 3 industries: Include 259 groups formed under each corresponding Level 2 industry, each assigned a three-digit code from 011 to 990;
d) Level 4 industries: Include 495 classes formed under each corresponding Level 3 industry, each assigned a four-digit code from 0111 to 9900;
đ) Level 5 industries: Include 743 subclasses formed under each corresponding Level 4 industry, each assigned a five-digit code from 01110 to 99000.
3. Circular No. 01/2025/TT-BNNMT dated May 15, 2025, of the Minister of Agriculture and Environment promulgating the Circular on the issuance of three national technical regulations on ambient environmental quality.
The Circular takes effect from November 14, 2025. Accordingly, the Circular provides several key provisions as follows:
- Circular No. 01/2025/TT-BNNMT promulgates three national technical regulations on ambient environmental quality, including
1. QCVN 26:2025/BNNMT – National Technical Regulation on Noise;
2. QCVN 27:2025/BNNMT – National Technical Regulation on Vibration;
3. QCVN 43:2025/BNNMT – National Technical Regulation on Sediment Quality.
Facilities that have already commenced operations, investment projects for which the appraisal result of the environmental impact assessment (EIA) report has been approved, or those for which a competent state agency has received complete and valid dossiers requesting appraisal of the environmental impact assessment report, issuance of an environmental license, or environmental registration before the effective date of this Circular, may continue to apply QCVN 26:2010/BTNMT, QCVN 27:2010/BTNMT, and local authority regulations until the end of December 31, 2026.
- Implementation roadmap:
+ From the effective date of Circular No. 01/2025/TT-BNNMT, investment projects (including new projects, expansion projects, and capacity enhancement projects) that submit dossiers for appraisal of EIA reports, issuance of environmental permits, or environmental registration after the effective date of this Circular must comply with the provisions of QCVN 26:2025/BNNMT and QCVN 27:2025/BNNMT.
+ From January 1, 2027, cases stipulated in Article 3 of Circular No. 01/2025/TT-BNNMT must meet the requirements stipulated in QCVN 26:2025/BNNMT and QCVN 27:2025/BNNMT.
+ Cases stipulated in Article 3 of Circular No. 01/2025/TT-BNNMT are encouraged to apply the regulations in QCVN 26:2025/BNNMT and QCVN 27:2025/BNNMT from the effective date of Circular No. 01/2025/TT-BNNMT.