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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.

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What regulations of the Law on Employment 2025 should businesses pay attention to?

To overcome the limitations in the provisions of the Law on Employment 2013, amended in 2024 and supplement new provisions suitable for the current labor market, the National Assembly has promulgated the Law on Employment 2025, replacing the Law on Employment 2013. The article provides some news points related to unemployment insurance that individuals and enterprises should pay attention to.

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New regulations on unemployment insurance

The Ministry of Labour – Invalids and Social Affairs issued Circular 15/2023/TT-BLDTBXH amending, supplementing some provisions of Circular 28/2015/TT-BLDTBXH providing guidelines for Article 52 of the Law on Employment and Decree 28/2015/ND-CP providing guidelines for the Law on Employment in terms of unemployment insurance (Circular 15). Circular 15, taking effect from February 15, 2024, provides some notable contents related to unemployment insurance.

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