With an aim to ensure consistency and coherence within the system of documents guiding the Law on Social Insurance 41/2024/QH15 (Law on Social Insurance 2014), 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 (Decree 274). This Decree took effect on November 30, 2025, specifying and guiding the implementation of the Law on Social Insurance 2024. The following section outlines detailed analyses of notable points under Decree 274:

(i) Clarifìcation of the method for determining the evasion duration of compulsory social insurance, unemployment insurance contribution;
(ii) Definition of the responsibility for collecting the 0,03% daily charge from employers who are late in or evade compulsory social insurance and unemployment insurance contribution;
(iii) Detailed guidelines for cases in which enterprises are not considered as evading compulsory social insurance, unemployment insurance contribution.