Foreign Direct Investment (FDI) companies operating in Vietnam must comply with strict labor reporting requirements to maintain their legal status and ensure transparency in their workforce management. This comprehensive guide outlines the essential aspects of labor usage reporting for FDI enterprises in 2025.

1. Legal Framework for Labor Reporting

Vietnam’s labor reporting requirements for FDI companies are governed by several key regulations:

• Labor Code 2019 (Law No. 45/2019/QH14)
• Decree 152/2020/ND-CP on foreign worker management
• Decree 145/2020/ND-CP on guiding the Labor Code
• Circular 28/2020/TT-BLDTBXH on labor reporting procedures

2. Types of Required Labor Reports

1.Regular Labor Reports

• Labor utilization status (Decree 145/2020/ND-CP)
• Occupational accidents (Decree 39/2016/ND-CP)
• Occupational safety & hygiene (Circular 07/2016/TT-BLDTBXH)
• Unemployment insurance participation (Decree 28/2015/ND-CP)

2. Foreign Worker Reports

• Foreign worker demand (Decree 152/2020/ND-CP)
• Foreign worker utilization (Decree 152/2020/ND-CP)
• Vietnamese worker recruitment for foreign entities (Decree 152/2020/ND-CP)

3. Reporting Deadlines

• Labor utilization: Semi-annually (June 5), annually (Dec 5)
• Occupational accidents & safety: Annually (Jan 10)
• Unemployment insurance: Annually (Jan 15)
• Foreign worker demand: Before hiring
• Vietnamese worker recruitment: Annually (Dec 20) or upon request

4. Essential Report Content

4.1 Basic Information

• Enterprise name, registration number, headquarters, and branches
• Business sectors, investment details (origin, capital, model)
• Total workforce, classification (domestic/foreign), and contract types

4.2 Workforce Data

• Employee demographics (gender, age, education, position, contract)
• Salaries, benefits, working hours, and overtime
• New, renewed, and terminated contracts

4.3 Foreign Worker Information

• Number, nationality, job roles, and contract duration
• Compliance with foreign labor regulations

4.4 Social & Unemployment Insurance

• Employee participation, contributions, and premiums
• Compliance updates and legal adjustments

4.5 Occupational Safety & Working Conditions

• Workplace accident reports and safety measures
• Hygiene and environmental conditions
• Periodic labor assessments

4.6 Workforce Management

• Recruitment, termination, and workforce trends
• HR policies, training, and development programs

5. Report Submission

5.1 Submission Locations

• Department of Labor: Labor status, occupational safety, Vietnamese worker reports
• Provincial/MOLISA: Foreign worker reports
• Social Insurance Agency: Unemployment insurance reports

5.2 Submission Methods

• Online: Via government portals with digital authentication
• Direct: Hard copies with official stamps and attachments
• From March 1, 2025: MOLISA portal moves to moha.gov.vn

6. Common Compliance Challenges

• Language Barriers: Complex legal formatting may cause delays.
• Timely Submission: Strict deadlines risk penalties and credibility issues.
• Accurate Data: Errors in workforce records can lead to compliance risks.
• Legal Updates: Frequent law changes require constant monitoring and training.

7. Digital Reporting Systems

• Online Portals: Simplify submissions, reduce errors, and improve regulatory compliance.
• Automation Tools: Streamline data compilation, ensuring accurate and timely reports.
• Digital Document Management: Secure, efficient storage and retrieval of personnel records.
• Real-time Tracking: Monitor workforce data instantly for accurate reporting and better decision-making.

8. Penalties for Non-compliance

Failure to comply with labor reporting can lead to fines:

• Labor usage declaration: VND 1-3 million
• Labor status changes: VND 5-10 million
• Occupational safety reporting: VND 500,000-10 million
• Foreign worker employment reporting: VND 1-3 million
• Vietnamese worker recruitment reporting: VND 1-3 million

9. Best Practices for Report Management

• Implement a Modern HR System: Automate recruitment, training, and performance tracking to ensure accurate data storage and streamlined reporting.
• Maintain an Updated Database: Regularly update labor contracts, contact details, and employee benefits to ensure accurate reporting.
• Establish a Reporting Schedule: Set clear deadlines and assign responsibilities to detect and correct errors before submission.
• Conduct Compliance Audits: Regular audits help identify reporting weaknesses and ensure timely corrections.
• Train Reporting Staff: Keep personnel updated on regulations and digital tools to enhance accuracy and compliance.

10. Conclusion

FDI companies must adhere to labor reporting to avoid penalties and ensure smooth operations. Staying updated with regulations through local authorities and legal advisors is crucial.

For detailed advice, please contact Harley Miller Law Firm.

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• Email: [email protected]
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