On 3 February 2026, the Ministry of Finance issued Circular 09/2026/TT-BTC stipulating the issuance and use of electronic social insurance books and electronic health insurance cards (Circular 09). Effective as of the date of issuance, Circular 09 provides relatively detailed regulations on the implementation principles and methods for the issuance and use of electronic social […]
Read moreempty
New policy under Decree 274/2025/ND-CP: Notable points in the legal framework regarding late payment, evasion of compulsory social insurance
With an aim to ensure consistency and coherence within the system of documents guiding the Law on Social Insurance 41/2024/QH15, on October 16, 2025, the government promulgated Decree 274/2025/ND-CP providing detailed regulations on late payment and evasion of compulsory social insurance, unemployment insurance contribution, as well as complaints and denunciations about social insurance. This Decree took effect on November 30, 2025, specifying and guiding the implementation of the Law on Social Insurance 2024.
Read moreExpanding employee benefits from new regulations on compulsory social insurance
On June 30, 2025, the Minister of Home Affairs officially promulgated Circular 12/2025/TT-BNV guiding the Law on Social Insurance concerning compulsory social insurance (Circular 12). This Circular took effect from July 1, 2025, replacing several related legal documents, such as Circular 59/2015/TT-BLDTBXH providing details and guidelines for the implementation of certain articles of the Law on Social Insurance regarding compulsory social insurance and Circular 06/2021/TT-BLDTBXH amending and supplementing several articles of Circular 59/2015/TT-BLDTBXH. This article will analyze some key highlights of Circular 12 related to sickness and maternity regime.
Read moreDigital transformation in social insurance: What should enterprises do under Decree 164/2025/ND-CP?
On June 29, 2025, the Government issued Decree 164/2025/ND-CP regulating electronic transactions in the field of social insurance and the national insurance database. This Decree marks a significant milestone in the digitalization of the social security system, providing a legal foundation for implementing social insurance procedures through electronic platforms with the goal of streamlining procedures, reducing costs, and enhancing the efficiency of state management in the field of social insurance.
Read moreSome issues to be noted by enterprises from the draft Decree guiding compulsory social insurance
After consulting ministries, sectors and localities and appraisal opinions of the Ministry of Justice, the Ministry of Labor, Invalids and Social Affairs (now merged into the Ministry of Home Affairs) has submitted to the Government a draft Decree detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance, with some outstanding contents of the Draft Decree that enterprises need to pay attention to.
Read more