I. Introduction 

In the context of an increasingly developing economy and a dynamic labor market, managing and monitoring labor usage is crucial. In Vietnam, legal regulations on reporting labor usage are established to ensure the legal rights of workers, create transparency in labor management, and contribute to the sustainable development of the labor market. This article will analyze the current legal regulations related to labor usage reporting in Vietnam.

II. Main Legal Regulations

1. Labor Code 2019 

The Labor Code No. 45/2019/QH14 was passed by the National Assembly on November 20, 2019, and took effect from January 1, 2021. It regulates the rights and obligations of employees and employers, working conditions, and labor relations. Key contents of the Labor Code 2019 include:

• Article 34: Addresses the obligations of employers in reporting labor usage, including information on the number of employees, labor structure, and employment situation. This ensures transparency and fairness in labor management.
• Article 43: Regulates labor contracts, including types of contracts and conditions for signing and implementing them. The Code sets specific requirements for contract signing and execution to protect the interests of the parties involved.
• Article 84: Regulates wages, including minimum wage levels, wage payment schemes, and allowances. This ensures that employees receive fair and reasonable compensation.
• Article 96: Regulates working hours and rest periods, including maximum working hours, leave periods, and holidays. This ensures employees’ rights to working time and rest.

2. Decree 145/2020/ND-CP 

Decree 145/2020/ND-CP provides detailed regulations on some provisions of the Labor Code regarding working conditions and labor relations. This decree specifies requirements related to labor usage reporting.

• Article 8: Requires periodic reporting of labor usage. Enterprises must report regularly, usually quarterly or annually, and submit reports to the competent state management authorities.
• Article 9: Requires enterprises to submit labor usage reports on time and with complete information as required by state authorities.

3. Decree 35/2022/ND-CP

On May 28, 2022, the Government issued Decree No. 35/2022/ND-CP on implementing labor and social insurance policies. This decree includes:

• Article 3: Regulates social insurance policies for employees, including mandatory and voluntary social insurance schemes. The decree specifies employees’ rights and obligations within the social insurance system.
• Article 4: Provides specific guidance on issuing and managing social insurance cards, ensuring accurate and effective issuance and information updates.
• Article 5: Regulates the management and use of the social insurance fund, including rules on investment and payment of social insurance benefits, ensuring proper and sustainable fund usage.
• Article 6: Provides guidance on implementing unemployment insurance policies, including requirements for reporting labor usage related to unemployment insurance, helping to manage and adjust policies according to practical conditions.

4. Circular 07/2021/TT-BLĐTBXH 

Circular 07/2021/TT-BLDTBXH is a document guiding labor and employee usage reporting. It provides details on report forms, required information, and reporting deadlines.

• Article 2: Specifies report forms for labor usage, including information on the number of employees, labor structure, employment situation, and welfare schemes.
• Article 4: Regulates reporting deadlines. Enterprises must report periodically on a quarterly and annual basis or upon special request from state authorities. Regular reports are generally due by the end of the first month of each quarter or year.

5. Decree 03/2021/ND-CP 

Decree 03/2021/ND-CP regulates labor management and usage, including provisions related to reporting labor usage.

• Article 8: Specifies the requirements for reporting labor usage and related information. Enterprises must submit reports to the competent state authorities as regulated.

III. Reporting Deadlines

• Semi-annual labor usage reports: before June 5.
• Annual labor usage reports: before December 5.

IV. Reporting Methods

• Method 1: Online submission via the National Public Service Portal.
• Method 2: Submit reports via Google Form link (for Ho Chi Minh City).
• Method 3: Submit reports via email to the Department of Labor – War Invalids and Social Affairs.
• Method 4: Submit reports directly to the Department of Labor – War Invalids and Social Affairs.

V. Reporting Process and Procedures

1. Preparing Reporting Information 

Before reporting, enterprises need to prepare complete information related to the number of employees, labor structure, employment situation, and welfare schemes. This information must be regularly updated and accurate to ensure the correctness of the report.

2. Using Report Forms 

Enterprises must use the report forms as specified in Circular 07/2021/TT-BLDTBXH. These forms are designed to collect comprehensive and accurate information, facilitating state authorities in monitoring and supervising labor usage.

3. Submitting Reports 

Reports must be submitted on time, usually at the end of the first month of each quarter or year. Enterprises may submit reports online or by mail, depending on state regulations.

VI. Do Employees Not Covered by Social Insurance Need to Report Labor Usage?

Enterprises employing labor are required to establish, update, manage, and use labor management records in either paper or electronic form and present them when requested by competent state authorities. They must report labor usage within 30 days of starting operations and regularly report changes in labor usage to the labor authorities of the provincial People’s Committee and notify the social insurance agency. Therefore, enterprises must report labor usage regardless of whether the employees are covered by social insurance.

VII. Should Probationary Employees Be Included in Labor Usage Reports?

According to the regulations, employees are defined as individuals aged 15 and above, capable of working, employed under labor contracts, paid wages, and under the management and direction of the employer. Additionally, when enterprises prepare labor usage reports, they must include employees on probation as they are still considered employees.

VIII. Responsibilities and Violation Handling

1. Responsibilities of Enterprises

Enterprises are responsible for submitting labor usage reports fully, accurately, and on time. Failure to comply or incomplete reporting may result in penalties from state authorities.

2. Handling Violations 

State authorities have the right to inspect and handle violations related to labor usage reporting. Penalties may include warnings, fines, or other measures depending on the severity of the violation.

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