Based on determining that employers are no longer able to pay social insurance to employees

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 1, Article 28 of Decree 158/2025/ND-CP stipulates the basis for determining that employers are no longer able to pay social insurance to employees as follows:

a) The Court's decision to declare bankruptcy in cases where there has been a decision to declare bankruptcy by the Court in accordance with the provisions of the law on bankruptcy;

b) Decision to open bankruptcy proceedings by the Court in cases where bankruptcy proceedings are being carried out;

c) Notice of the business registration agency on the enterprise undergoing dissolution procedures in the case of a dissolution procedure;

d) Information on the legal status of "No longer operating at the registered address" of the enterprise at the National Database on Business Registration;

d) Decision to revoke the Business Registration Certificate in cases where the Business Registration Certificate is revoked;

e) Notice of a professional agency on business registration under the Provincial People's Committee in cases where there is no legal representative.

Thus, the basis for determining that the employer is no longer able to pay social insurance for employees is prescribed as above.

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