1. If you don't pay social insurance, do you have to submit a report on your employment status?

Reporting the employment situation is the employer's responsibility for labor management, therefore, in case an enterprise uses labor but does not have to pay social insurance for the labor, it still must submit a report on employment status.

First, it is necessary to understand that an employer is an organization/individual that hires and uses employees to work for them according to an agreement (according to Clause 2, Article 3 of the Labor Code 2019).

Comparing with the provisions in Article 12 of this Code on the employer's labor management responsibilities, accordingly, the employer must:

- Create, update, manage and use labor management books in paper/electronic versions;

- Declare the use of labor within 30 days from the date of commencement of operations;

- Periodically report on changes in labor during operations before June 5 and December 5 every year (according to Clause 2, Article 4 of Decree No. 145/2020/ND-CP amended and supplemented at Decree No. 35/2022/ND-CP).

According to Decree No. 122/2020/ND-CP, enterprises registering the establishment and operation of branches and representative offices according to the provisions of the Decree on business registration and this Decree do not have to declare their use. employ more labor.

That is, from October 15, 2020 (when Decree No. 122/2020/ND-CP takes effect), newly established businesses do not have to declare their employment as before.

However, reports on labor change status must still be made periodically every 06 months (before June 5) and annually (before December 5) to the Department of Labor, War Invalids and Social Affairs.

Note: Enterprises should avoid confusion between reporting on labor use and reporting on labor use.

In short, based on the above regulations, businesses that employ workers, regardless of whether they have to pay social insurance or not, must make a report on their employment situation.

2. Do non-employers have to submit a report on their employment status?

As stated above, reporting the employment situation is the responsibility of employers who are businesses that hire and employ employees to work for them according to the agreement.

Accordingly, businesses that do not employ workers will not have to submit reports on their employment status.

In addition, according to the latest guidance of the Department of Labor, War Invalids and Social Affairs of Ho Chi Minh City in Official Dispatch No. 25985/SLDTBXH-VLATLD on reporting on labor use, it states:

"first. Subjects of reporting: Businesses, agencies, organizations employ labor and has its headquarters and operating location in Ho Chi Minh City (referred to as the unit).”

Thus, businesses that do not employ workers will not have to submit this report.