Enterprises that owe social insurance due to natural disasters are considered to have evaded payment

According to the provisions of Article 4, Decree 274/2025/ND-CP detailing a number of articles of the Law on Social Insurance on late payment and evasion of compulsory social insurance (SI) payment, unemployment insurance complaints and denunciations about social insurance, cases as prescribed in Clause 1, Article 39 of the Law on Social Insurance not considered as evasion of compulsory social insurance payment, PA when one of the following reasons is announced by competent authorities on natural disaster prevention, emergency situations, civil defense and disease prevention and control, including:

Storms, floods, inundation, earthquakes, large fires, prolonged droughts and other natural disasters directly and seriously affect production and business activities.

Dangerous epidemics are announced by competent state agencies, seriously affecting production and business activities and the financial capacity of agencies, organizations and employers.

The emergency situation as prescribed by law causes sudden and unexpected impacts on the operations of agencies, organizations, and employers. 4. Other force majeure events as prescribed by civil law.

Thus, if the enterprise is identified by the competent authority as being on the list of people directly affected by natural disasters in production and business activities, your Company is not eligible to evade social insurance payments.

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