Ho Chi Minh City Social Insurance recently released a list of entities that have been late in paying social insurance contributions for three months or more. The list includes over 17,700 businesses owing employee social insurance. Many of these businesses have outstanding amounts reaching tens of billions of VND, reflecting the complex and ongoing nature of insurance obligation violations.
According to late payment data as of 30/11 and updated payment orders until 10/12, Hoa Binh Construction Group Joint Stock Company is among the entities with the largest outstanding amounts, totaling VND 56.7 billion. Following closely is Saigon Post and Telecommunications Services Joint Stock Company with VND 40.9 billion. The American International School (AIS) – American International Primary, Secondary, and High School branch – is VND 16.6 billion in arrears. Additionally, many other businesses have also recorded outstanding amounts of VND 10 billion or more.
Top 10 businesses with the highest social insurance debts
| Business | Social Insurance Debt (billion VND) |
| Hoa Binh Construction Group Joint Stock Company | 56.7 |
| Saigon Post and Telecommunications Services Joint Stock Company | 40.9 |
| Global Experience Joint Stock Company | 28.47 |
| American International School (AIS) – American International Primary, Secondary, and High School | 16.65 |
| Lien Phuong Textile and Garment Joint Stock Company | 15.85 |
| Vinh Thong Production - Trading - Service Co., Ltd. | 15.78 |
| Nam Viet Civil and Industrial Construction Co., Ltd. | 15.1 |
| T&T Trading Service Transport Construction Traffic Co., Ltd. | 13.2 |
| Duy Tan Pharmaceutical Joint Stock Company | 12.9 |
| Nha Y Tile Co., Ltd. | 12.7 |
In the poultry egg production sector, Ba Huan Joint Stock Company is also on this list, owing over VND 6.5 billion in social insurance contributions for 401 employees. Previously, in early November, Saigon Port Border Gate Customs Branch Area 3, under Customs Department Area 2, issued a tax enforcement decision against Ba Huan Joint Stock Company, suspending customs procedures for its export and import goods.
According to the customs authority, the business faced enforcement due to a tax debt exceeding 90 days from the payment deadline, with the enforced amount totaling over VND 51.3 billion. This decision is effective from 10/11 until 9/11/2026 and will cease when the business fully pays its outstanding tax debt to the state budget.
Speaking with VnExpress previously, Pham Thi Huan, founder of Ba Huan Joint Stock Company, stated that she and her family members are no longer involved in managing the business she established.
From 1/7, the amended Social Insurance Law 2024 and the Law amending and supplementing certain articles of the Health Insurance Law 2024 will come into effect. Under the new regulations, employers who delay or evade social insurance and health insurance contributions will be required to pay the full outstanding amount, along with an additional charge calculated at 0.03% per day on the overdue amount and the number of days delayed or evaded.
Beyond financial obligations, violating businesses will also face administrative penalties as stipulated by law and will be ineligible for emulation titles or commendations. Particularly, for acts of insurance evasion, employers may face criminal prosecution, highlighting the regulatory body's determination to protect employee rights and increase deterrence against violations.
Thi Ha