In Section 13 of Resolution No. 142/2025/QH15, approved by the 15th National Assembly during its 7th Session on June 29, 2024, the Government assigned to regulate the subjects, conditions, subsidy rates, and procedures for resolving retirement and survivor benefits for employees in cases employers are no longer able to contribute to the social insurance fund before July 1, 2024. Funding will be sourced from penalties for delayed or evaded contributions, as stipulated in Clause 3, Article 122 of the Social Insurance Law No. 58/2014/QH13, and from daily penalties of 0.03% collected under Clause 1, Article 40, and Clause 1, Article 41 of the Social Insurance Law No. 41/2024/QH15. In cases the competent authorities finds that an employer is still capable of making contributions, they will carry out retroactive collection and contributions to the social insurance fund and penalize violations according to the provisions of the law.

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The VSS advises the competent authorities to issue specific regulations to resolve existing difficulties. At the same time, the regional and provincial social security offices report and seek the direction of the provincial People's Committee to protect the legitimate rights of workers in each specific case. 

To prevent late payments and evasion of contributions, the VSS will enhance the communications of policies and laws on social insurance, unemployment insurance, and health insurance, especially employers’ responsibilities and the administrative and criminal measures against violations. The VSS will regularly review and urge employers to comply with regulations on registration for participation and payment of social insurance, health insurance, and unemployment insurance; strengthen unexpected inspections of units that are late in payments, resolutely handle and recommend competent authorities to deal with violations.