The Ho Chi Minh City People’s Committee has issued Official Dispatch No. 9050/UBND-VX regarding the implementation of measures to recover outstanding and evaded social insurance (SI), health insurance (HI), and unemployment insurance (UI) contributions within the city.
The issue of late or evaded payments remains significant, directly affecting the legal rights and interests of employees—a problem observed not only in Ho Chi Minh City but also across many other provinces and cities nationwide.
Authorities take action
Statistics from the Ho Chi Minh City Social Security office indicate that, as of July 31, the total amount of outstanding SI, HI, and UI contributions in the city reached VND7.13 trillion. A total of 135,660 companies are in arrears; among these, 80,818 companies have been late with payments for 1 to less than 3 months (totaling VND2.9 trillion), while 13,794 companies have been in arrears for 3 to less than 6 months (totaling VND486.61 billion).
To address the issue of late or evaded SI, HI, and UI contributions, the Chairman of the Ho Chi Minh City People’s Committee has issued directives to relevant agencies. Specifically, the Chairman has tasked the City Inspectorate with developing an inspection plan for enterprises that have failed to pay or have evaded SI, HI, and UI contributions, based on recommendations from the Ho Chi Minh City Social Security, the Department of Home Affairs, and the Department of Health.
Furthermore, cases involving businesses suspected of criminal violations related to social insurance, health insurance, and unemployment insurance are to be referred to the Investigation Police Agency of Ho Chi Minh City for investigation and handling in accordance with the law.
The Chairman of the Ho Chi Minh City People's Committee has also directed the Ho Chi Minh City Police to work closely with the city’s Social Security Office to effectively implement the inter-agency coordination protocol.
Additionally, relevant authorities must prepare case files to recommend criminal prosecution, pursuant to Article 216 of the 2015 Penal Code, against companies that violate Government Decree No. 274/2025/ND-CP (which details specific provisions of the Law on Social Insurance regarding the late payment or evasion of mandatory social insurance and unemployment insurance contributions, as well as the handling of complaints and denunciations related to social insurance). This action should also align with Official Dispatch No. 5659/BCA-CSKT, dated December 15, 2025, issued by the Ministry of Public Security, which provides guidance on recommending criminal prosecutions under Articles 214, 215, and 216 of the Penal Code.
According to the Hanoi Social Security, as of the end of August 2026, approximately 25,000 companies in the city were in arrears on social insurance contributions; this includes over 15,000 companies that have ceased operations while still owing a combined total of approximately VND2 trillion. This situation directly impacts the legitimate rights of more than 200,000 employees.
Meanwhile, the Da Nang Social Security reports that, as of the end of June 2026, there were 2,662 companies in the city that had failed to pay or had evaded social insurance, health insurance, and unemployment insurance contributions. The total outstanding amount exceeds VND232 billion, affecting the rights of over 11,000 employees.
HCMC unions press firms over VND9 billion in social insurance arrears
On October 15, a supervisory delegation from the Ho Chi Minh City Federation of Labor conducted a working session with Ding Xin Industrial Company in Hamlet 3, Tay Nam Ward, regarding the management, collection, expenditure, and handling of social insurance, health insurance, and unemployment insurance arrears. The company currently owes over VND1 billion in social and health insurance contributions for 59 employees.
Company director Ma Chin Yuan explained that while the firm had previously committed to the social insurance agency to make monthly payments of VND150 million–VND200 million, it was unable to fulfill this obligation in September and October 2026 due to financial difficulties. The company also has outstanding wage payments; it is currently prioritizing the settlement of employee salaries while seeking additional capital, with a commitment to clear all social insurance debts by March 2027.
On the same day, the supervisory delegation also met with Dong Tien Hung Textile Company in Tan Dong Hiep A Industrial Park, Di An Ward, which owes over VND2.1 billion in social and health insurance contributions for 43 employees.
Ms. Pham Thi Ha, the company’s accountant—authorized by the owner to represent the firm—stated that the business is facing challenges due to tax arrears and an inability to sell its products. The company has engaged with the social insurance agency, pledging to pay off the debt at a rate of VND30 million per month. The owner is currently in the process of selling personal assets, aiming to make an initial payment of VND300 million–VND500 million toward the outstanding social insurance obligations.
The supervisory delegation also held a working session with PTL Logistics Services Company in Phu My II Industrial Park, Phu My Ward, which is in arrears by over VND1.1 billion for social and health insurance contributions covering 23 employees. Lac Viet Joint Stock Company on Thuy Van Street, Vung Tau Ward, owes over VND2.26 billion to 244 employees, while QTF Garment Company on Le Duc Anh Street, An Lac Ward, owes more than VND2.5 billion to 302 employees.
Vice Chairman Phung Thai Quang of the Ho Chi Minh City Federation of Labor emphasized that under Article 16 of the 2024 Law on Trade Unions, the purpose of oversight extends beyond merely identifying violations; more importantly, it aims to drive corrective action and safeguard the legitimate rights and interests of workers. While the trade union acknowledges the operational and business challenges faced by enterprises, the payment of social insurance premiums is a legal obligation as well as a social security responsibility toward the workers who contribute to the value created by the business.
Consequently, enterprises cannot treat these funds as a temporary financial resource to be tapped during difficult times; behind every outstanding debt lie the rights, livelihoods, and peace of mind of workers facing potential risks.
Recently, the People's Procuracy of Region 4 in Ho Chi Minh City initiated a lawsuit pursuant to the National Assembly’s Resolution 205/2025/QH15, which concerns a pilot program for filing civil lawsuits to protect the civil rights of vulnerable groups or the public interest in cases where no other party has come forward to sue. The defendant, Phong Phu Sac Viet Joint Stock Company in HCMC’s Hoa Hung Ward, ceased social insurance contributions in October 2024.
As of August 31, the company had accumulated debts of over VND13.7 billion in social, health, and unemployment insurance premiums. In the second case, the defendant is T&T Transport, Construction, and Traffic Services Trading Company in Dien Hong Ward, Ho Chi Minh City, which ceased social insurance contributions in October 2020. As of August 31, the company owed over VND14.7 billion in social insurance premiums. Despite a penalty decision issued by the Ho Chi Minh City People’s Committee and repeated efforts by the social insurance agency to urge, inspect, remind, and demand compliance, the company has yet to fully fulfill its obligations.
The People’s Procuracy of Ho Chi Minh City (Region 4) has requested that the court compel the company to pay the entire outstanding amount into the social insurance account managed by the Hoa Hung branch in Ho Chi Minh City. Furthermore, the company should be required to pay an additional amount—calculated at a rate of 0.03 percent per day on the overdue balance—accruing from September 1 until the full obligation is met.
Vietnam Social Security recovers VND330 billion (US$13.2 million)
According to statistics from Vietnam Social Security (VSS), by the end of August 2026, the entire system had issued inspection decisions for 6,694 entities and recovered more than VND330 billion in overdue and evaded contributions to social insurance, health insurance, and unemployment insurance.
The agency also ordered the collection of more than VND70.2 billion for 11,417 employees who had either not been enrolled or had been underpaid in terms of contribution periods, as well as over VND128 billion for 40,146 employees whose contribution levels were below the required amount.
In addition, VSS issued, or advised competent authorities to issue, 362 administrative penalty decisions for regulatory violations, with total fines exceeding VND3.1 billion.
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