Late BHXH Payment: 0,03% a Day, Penalties, Evasion

Late payment of Social Insurance (BHXH) contributions creates more than a daily charge. It can also lead to administrative penalties, public disclosure of the company’s name and, if the arrears continue after a reminder, reclassification as contribution evasion. From 10/9/2026, penalties are set under Decree 283/2026/NĐ-CP.

Quick answer: a company that pays late must settle the outstanding amount and add 0,03% per day on the late amount. If the social insurance authority has sent a reminder and the company still has not paid in full more than 60 days after the due date, it is treated as contribution evasion. For companies, the penalty for late payment is 24% to 30% of the late amount and for evasion is 36% to 40%, with a cap of 150.000.000 VND for each (twice the individual rate).

What is late payment, and what is evasion?

The latest due date for a company that pays monthly is the last day of the following month (Clause 4, Article 34, Social Insurance Law 41/2024/QH15). After that date:

	Late payment (Article 38)	Evasion (Article 39)
Registered amount	Not paid, or paid incompletely, after the latest due date	Not paid, or paid incompletely, more than 60 days after the latest due date and after a competent authority has sent a reminder
Employee registration	Employees not registered, or not fully registered, within 60 days after the registration deadline	Still not registered, or not fully registered, after those 60 days
Contribution wage	Not applicable	Registered contribution wage is below the level required by Clause 1, Article 31

If a natural disaster, major fire, dangerous epidemic, state of emergency or force majeure event is officially declared, a late payment remains a late payment but is not treated as evasion (Article 4, Decree 274/2025/NĐ-CP).

The social insurance authority sends reminders in writing (Article 3, Decree 274/2025/NĐ-CP). Under Point c, Clause 2, Article 6 of that decree, if the reminder is sent within the first 45 days after the due date, the days of evasion are counted from day 60; if it is sent after 45 days, they are counted from the 15th day after the reminder is issued.

How is the 0,03% daily charge calculated?

This charge is often called late-payment interest. The law sets it at 0,03% per day of the late amount and the number of days late (Clause 1, Article 40, Social Insurance Law). The formula is: late amount x 0,03% x number of days late.

Illustration: a company pays 200.000.000 VND, 40 days late. The additional charge is 200.000.000 x 0,03% x 40 = 2.400.000 VND. Counting starts the day after the latest due date (Clause 2, Article 5, Decree 274/2025/NĐ-CP). Each month the social insurance authority calculates the amount and notifies the company so it can check the figures (Clause 2, Article 7). This charge is a compulsory measure and does not replace the administrative fine.

What is the administrative penalty from 10/9/2026?

Decree 283/2026/NĐ-CP (issued 15/7/2026) took effect on 10/9/2026 and replaces Decree 12/2022/NĐ-CP. The fines in Articles 43 and 44 apply to individuals. Companies are organizations and are fined twice the individual amount (Clause 1 and Point b, Clause 2, Article 7; Articles 43 and 44 are not on the exemption list). The rates for companies are:

Violation	Late payment (Article 43)	Evasion (Article 44)
Registered amount not paid or not fully paid	24% to 30% of the total late amount at the time the minutes are drawn up, capped at 150.000.000 VND; warning if the amount is below 400.000 VND	36% to 40% of the total evaded amount, capped at 150.000.000 VND (not paid 60 days after the due date and after a reminder)
Registered contribution wage below the legal level	Not treated as late payment	36% to 40% of the total evaded amount, capped at 150.000.000 VND (Point a, Clause 2, Article 44)
Failure to register, or incomplete registration, of employees	From 10 to 20 million VND for fewer than 10 employees, rising to 120 to 150 million VND for 1.000 or more employees	From 12 to 24 million VND for fewer than 10 employees, rising to 140 to 150 million VND for 1.000 or more employees

Household businesses are fined at the individual rate (Clause 3, Article 7): 12% to 15% for late payment or 18% to 20% for evasion, each capped at 75.000.000 VND. The limitation period for administrative penalties on social insurance violations is one year (Point a, Clause 4, Article 3). Violations that both occurred and ended before 10/9/2026 are handled under the law in force when they took place. Violations that started earlier but were still continuing after that date fall under the new decree (Article 67).

Besides fines, what other obligations apply?

No consideration for commendation or rewards for late payment or evasion (Clause 3, Article 40 and Clause 3, Article 41, Social Insurance Law).
Public disclosure: the social insurance authority publishes the names of companies that pay late or evade on its electronic portal and sends the information to state management and inspection bodies (Clauses 2 and 3, Article 35).
Effects on employee benefits: if contributions are not fully paid, benefits are settled on the period actually paid and adjusted after the outstanding amount is collected (Clause 3, Article 8, Decree 158/2025/NĐ-CP). For BHTN, a company that does not pay in full must pay employees the amount they would have received in benefits (Clause 7, Article 33, Employment Law 74/2025/QH15).
Criminal liability: evasion may lead to criminal prosecution if the elements of the offense are met (Clause 2, Article 41, Social Insurance Law).

What lawful options exist for companies in difficulty?

The law allows an employer that must suspend production or business, or that is subject to restructuring procedures under the law on restructuring and bankruptcy, to apply to suspend contributions to the retirement and survivors fund for up to 12 months (Point a, Clause 1, Article 37, as amended by Law 142/2025/QH15 from 01/3/2026). Clause 2, Article 10 of Decree 158/2025/NĐ-CP sets the conditions: the difficulty must arise from restructuring, economic recession, natural disasters, fire, epidemics or crop failure; and production or business must be suspended for 30 days or more with at least 50% of employees unable to be placed in work, or property damage must exceed 50% of the total asset value (excluding land).

The suspension period is counted from the month in which the request is sent to the social insurance authority. Contributions to the sickness and maternity funds and the occupational accident and disease fund continue during the suspension. When the suspension ends, the company must pay the arrears no later than the last day of the month after the suspension ends. Late payment after that date is handled under Articles 40 and 41 of the Social Insurance Law.

What if a company is being dissolved or ending employment contracts?

The company must pay in full the BHXH contributions needed to settle employee benefits when employment contracts end (Clause 3, Article 8, Decree 158/2025/NĐ-CP). This is closely connected to the dissolution of a company with many employees and the termination of labor contracts procedures.

How Thái Tín supports companies with late BHXH payments

Thái Tín helps a company establish its exact position (late payment or already at the level of evasion) and connects it with specialist partners to handle the file:

Compare the reminder notice with the payroll to determine the amount, the number of days and the 0,03% daily charge.
Prepare a payment schedule for the outstanding amount, prepare the suspension file when the conditions are met, and connect the company with specialist partners who work with the social insurance authority.

To start, please send us the reminder notice (with sensitive information removed), the number of employees and the number of months unpaid, so that we can prepare a schedule and connect you with the right specialist partner.

Questions and answers

How much extra must be paid for late BHXH contributions?

The company must pay the outstanding amount in full plus an additional amount equal to 0,03% per day of the late amount and the number of days late (Clause 1, Article 40 of the Social Insurance Law 41/2024/QH15). Counting starts the day after the latest due date (Clause 2, Article 5, Decree 274/2025/NĐ-CP). Illustration: if 200.000.000 VND is paid 40 days late, the additional amount is 200.000.000 x 0,03% x 40 = 2.400.000 VND.

After how long is late payment treated as contribution evasion?

Under Point đ, Clause 1, Article 39 of the Social Insurance Law, evasion means not paying, or paying less than the registered amount, more than 60 days after the latest due date, after a competent authority has sent a reminder. Point c, Clause 2, Article 6 of Decree 274/2025/NĐ-CP sets how the days of evasion are counted: if the reminder is sent within the first 45 days after the due date, counting starts after day 60; if it is sent after 45 days, counting starts on the 15th day after the reminder is issued.

What is the current administrative penalty for late BHXH payment?

From 10/9/2026, Clause 3, Article 43 of Decree 283/2026/NĐ-CP sets a fine of 12% to 15% of the total late amount at the time the minutes are drawn up, capped at 75.000.000 VND. This applies to individuals. Organizations are fined twice that amount (Clause 1 and Point b, Clause 2, Article 7), so 24% to 30%, capped at 150.000.000 VND. Household businesses are fined at the individual rate (Clause 3, Article 7). Clause 1, Article 43 provides for a warning where the amount involved is below 400.000 VND.

Which decree applies to late payments that occurred before 10/9/2026?

If the violation both occurred and ended before 10/9/2026 but was discovered after that date, the law in force when the violation took place applies (Clause 1, Article 67 of Decree 283/2026/NĐ-CP). If the violation started before that date and was still continuing when the new decree took effect, the new decree applies (Clause 2, Article 67). Decree 12/2022/NĐ-CP expired on 10/9/2026 (Clause 4, Article 66).

Can a company in difficulty suspend BHXH contributions?

It may apply to suspend contributions to the retirement and survivors fund for up to 12 months (Clause 1, Article 37 of the Social Insurance Law). Under Clause 2, Article 10 of Decree 158/2025/NĐ-CP, the company must be facing difficulty from restructuring, economic recession, natural disasters, fire, epidemics or crop failure, and meet the conditions on the period of suspended production or business, or on property damage, with at least 50% of employees placed on temporary leave. During the suspension, contributions to the sickness and maternity funds and the occupational accident and disease fund continue.

Legal basis · verification date

Verified 20 October 2026 · next review 18 January 2027. The content is general guidance and does not replace advice for a specific case.

Luật Bảo hiểm xã hội 41/2024/QH15 (Social Insurance Law No. 41/2024/QH15), consolidated text 19/VBHN-VPQH (Official Gazette No. 133, 28/02/2026): Clause 4, Article 34 (due dates), Article 35 (reminders, publication of information), Article 37 (suspension of contributions; Point a, Clause 1 amended by Law 142/2025/QH15 on Restructuring and Bankruptcy, effective 01/3/2026), Article 38 (late payment), Article 39 (evasion), Articles 40 and 41 (measures).
Decree 274/2025/NĐ-CP (issued 16/10/2025, effective 30/11/2025; Official Gazette Nos. 1515 and 1516, 29/10/2025): Article 3 (reminders), Article 4 (cases not treated as evasion), Articles 5 and 6 (amounts, days of late payment and evasion), Article 7 (monthly determination of the 0,03% daily charge).
Decree 283/2026/NĐ-CP (issued 15/7/2026, effective 10/9/2026; Official Gazette No. 448, 28/7/2026): Clause 4, Article 3 (one-year limitation period), Article 7 (penalties for individuals and organizations), Article 42 (trade union funding), Article 43 (late BHXH payment), Article 44 (BHXH evasion), Articles 45 and 46 (BHTN), Clause 4, Article 66 (Decree 12/2022/NĐ-CP expires), Article 67 (transitional provisions).
Decree 158/2025/NĐ-CP (effective 01/7/2025): Clause 3, Article 8 (payment sufficient to settle entitlements when an employee leaves), Article 10 (suspension of contributions to the retirement and survivors fund).
Luật Việc làm 74/2025/QH15 (Employment Law No. 74/2025/QH15, effective 01/01/2026): Clauses 5 and 7, Article 33 (late and evasive BHTN payments are handled under the Social Insurance Law; liability when contributions are not fully paid).
Checked for amendments or replacements on 20/10/2026: no document amending or replacing Decree 274/2025/NĐ-CP or Decree 283/2026/NĐ-CP has been found. No separate law amending the Social Insurance Law has been enacted; a draft amendment is still being prepared.