The submission of reports on the situation of labour utilization constitutes a mandatory legal obligation applicable to all enterprises and organizations that employ workers in Vietnam. The timely preparation and submission of such reports not only enables enterprises to comply with legal requirements and avoid the risk of administrative sanctions, but also plays an important role in labour management, ensuring transparency and stability in the labour market.

I. Legal basis

• Labour Code 2019 (Law No. 45/2019/QH14)
• Decree No. 145/2020/ND-CP – Guiding the Implementation of the Labour Code
• Circular No. 23/2014/TT-BLDTBXH – Regulations on Labour Reporting

II. Subjects obligated to file reports on the employment Situation

Pursuant to Article 4 of Decree No. 145/2020/ND-CP, enterprises and organizations employing workers in Vietnam are required to prepare and submit periodic reports on the employment situation in accordance with the law. The specific applicable entities include:

• Limited liability companies, joint-stock companies, and private enterprises operating in the manufacturing, commercial, and service sectors.
• Cooperatives and individual business households employing workers under labor contracts.
• State agencies and organizations recruiting employees under labor contracts, including administrative and non-business units, as well as political and social organizations.

In cases where there are foreign employees, organizations and enterprises shall consolidate the reporting of foreign labor demand when applying for the issuance or renewal of work permits in accordance with Decree 219/2025/ND-CP, and are not required to carry out separate procedures as was previously the case under Decree 70/2023/ND-CP.

III. Deadline for submitting the employment situation report

Pursuant to Clause 2, Article 4 of Decree No. 145/2020/ND-CP, enterprises employing Vietnamese workers are required to submit periodic reports on the employment situation as follows:

• Report for the first six months of 2025: Deadline for submission is before July 5, 2025, reflecting the employment situation from January 1, 2025, to June 30, 2025.
• Report for the last six months of 2025: Deadline for submission is before January 5, 2026, reflecting the employment situation from July 1, 2025, to December 31, 2025.

IV. Method of submitting the employment situation report

4.1. Documents for the employment situation report

Enterprises are required to prepare complete documentation in accordance with the regulations of the Ministry of Labor, Invalids and Social Affairs, including:

• Report on the use of employees (in the form prescribed by the Ministry of Home Affairs, Official Letter No. 9002/SNV-VLATLĐ in 2025).

4.2. Means of submitting the employment situation report

Pursuant to Circular No. 23/2014/TT-BLDTBXH, enterprises may choose one of the following three methods for submitting reports:

• Online submission via the Public Service Portal: Access https://dichvucong.gov.vn
•  to submit the report online.
• Direct submission at the Provincial Department of Home Affairs of the province or city where the enterprise’s headquarters is located.
• Submission by postal mail to the reporting authority at the address of the Provincial Department of Home Affairs.

V. Penalties for failure to submit the employment situation report

5.1. Penalties for failure to submit the employment situation report for Vietnamese workers

• Enterprises that fail to submit reports in accordance with the regulations shall be subject to a fine ranging from VND 5,000,000 to VND 10,000,000.

5.2. Penalties for failure to submit the employment situation report for foreign workers

• Enterprises employing foreign workers that fail to submit the required reports shall be subject to a fine ranging from VND 10,000,000 to VND 20,000,000.

5.3. Penalties for providing false information in the report

• If an enterprise submits false or misleading information in the employment situation report, it may be subject to a fine ranging from VND 10,000,000 to VND 30,000,000.

VI. Conclusion

The preparation and submission of the labor usage report—including both Vietnamese and foreign employees—is a legally mandatory obligation for enterprises operating in sectors regulated under Decree 145/2020/ND-CP that employ foreign workers. The reporting mechanism for foreign labor usage is one of the tools through which the State manages and protects the lawful rights and interests of employees. Through this labor usage report, the State can oversee the labor market in Vietnam and thereby develop policies to support employees. At the same time, it serves as a tool for enterprises to manage their human resources more transparently, review their workforce structure, and establish more concrete strategies from the recruitment stage. Full compliance with regulations regarding reporting forms, deadlines, and submission methods not only helps enterprises avoid administrative sanctions but also contributes to building a transparent, professional human resource management system that meets the requirements of state management authorities.

In the context of increasingly updated and tightened legal regulations, particularly regarding foreign labor, enterprises need to proactively review internal procedures, assign responsible departments, maintain complete documentation, and submit reports on time in accordance with Decree 145/2020/ND-CP.

Strict adherence to the reporting process is not only a legal responsibility but also supports enterprises in operating stably, minimizing legal risks, and creating favorable conditions for long-term recruitment and labor utilization. In cases where enterprises face difficulties in preparing reports or require support with legal procedures, consulting experts is an effective solution to ensure accuracy and full compliance.

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