Which Enterprises are Exempt from Submitting the Labor Usage Report for the Year 2024? How is the Reporting Period for Labor Usage in 2024 Regulated?
Which businesses are not required to submit the labor utilization report for 2024?
In Clause 2, Article 4 of Decree 145/2020/ND-CP as amended by Clause 1, Article 73 of Decree 35/2022/ND-CP regarding labor utilization reporting, it is stipulated as follows:
Labor Utilization Reporting
...
2. Periodically every 6 months (before June 5) and annually (before December 5), employers must report labor changes to the Department of Labor - Invalids and Social Affairs through the National Public Service Portal using Form No. 01/PLI Annex I issued with this Decree and notify the district social insurance agency where the headquarters, branches, or representative offices are located. In cases where employers cannot report labor changes through the National Public Service Portal, they shall send a paper report using Form No. 01/PLI Annex I issued with this Decree to the Department of Labor - Invalids and Social Affairs and notify the district social insurance agency where the headquarters, branches, or representative offices are located. For labor working in industrial zones or economic zones, employers must report labor changes to the Department of Labor - Invalids and Social Affairs, the district social insurance agency where the headquarters, branches, or representative offices are located, and the Management Board of the industrial zones or economic zones for monitoring.
...
It can be understood that the labor utilization report is a form used for periodic reporting when labor is employed.
In Clause 2, Article 3 of the Labor Code 2019, it is stipulated that employers are enterprises, agencies, organizations, cooperatives, households, and individuals that hire and use labor to work for them according to the agreement; in cases where the employer is an individual, they must have full civil legal capacity.
Additionally, in Section 1 of Official Dispatch 11352/SLDTBXH-VLATLD 2024 here, the Department of Labor - Invalids and Social Affairs of Ho Chi Minh City guides the subjects required to report labor utilization in 2024:
1. Subjects required to report: Enterprises, agencies, organizations that employ labor and have headquarters, operational locations in Ho Chi Minh City (referred to as units).
From the above regulations and guidance, businesses that do not employ labor are not required to submit the labor utilization report for 2024.
Which businesses are not required to submit the labor utilization report for 2024?
Do employees not contributing to social insurance need to report labor utilization?
In Article 12 of the Labor Code 2019 regarding the responsibility of labor management by the employer:
Labor Management Responsibilities of Employers
1. Establish, update, manage, and use labor management books in paper or electronic form and present them when required by competent state agencies.
2. Declare labor usage within 30 days from the start of operations, periodically report labor changes during operations to the labor specialist agencies under the provincial People's Committee, and notify the social insurance agency.
Enterprises employing labor are responsible for establishing, updating, managing, and using labor management books in paper or electronic form and presenting them when required by competent state agencies.
Declare labor usage within 30 days from the start of operations, periodically report labor changes during operations to the labor specialist agencies under the provincial People's Committee, and notify the social insurance agency.
The declaration of labor usage and periodic reporting of labor changes during operations are implemented according to Article 4 of Decree 145/2020/ND-CP.
Thus, according to these regulations, it does not mention only reporting labor utilization for employees contributing to social insurance. Therefore, enterprises employing labor, whether or not employees are contributing to social insurance, must report labor utilization.
What is the deadline for submitting labor utilization reports in a year?
In Article 4 of Decree 145/2020/ND-CP as amended by Clause 1, Article 73 of Decree 35/2022/ND-CP, the regulation on labor utilization reporting is as follows:
Labor Utilization Reporting
The declaration of labor usage, periodic reporting of labor changes as stipulated in Clause 2, Article 12 of the Labor Code is regulated as follows:
1. Employers declare labor usage according to Decree No. 122/2020/ND-CP dated October 15, 2020, of the Government of Vietnam on coordination and interconnection of procedures for registering enterprise establishment, branches, representative offices, declaring labor usage, issuing unit codes participating in social insurance, registration of business invoices.
2. Periodically every 6 months (before June 5) and annually (before December 5), employers must report labor changes to the Department of Labor - Invalids and Social Affairs through the National Public Service Portal using Form No. 01/PLI Annex I issued with this Decree and notify the district social insurance agency where the headquarters, branches, or representative offices are located. In cases where employers cannot report labor changes through the National Public Service Portal, they shall send a paper report using Form No. 01/PLI Annex I issued with this Decree to the Department of Labor - Invalids and Social Affairs and notify the district social insurance agency where the headquarters, branches, or representative offices are located. For labor working in industrial zones or economic zones, employers must report labor changes to the Department of Labor - Invalids and Social Affairs, the district social insurance agency where the headquarters, branches, or representative offices are located, and the Management Board of the industrial zones or economic zones for monitoring.
...
The Department of Labor - Invalids and Social Affairs is responsible for consolidating changes in labor if employers send paper reports to fully update the information according to Form No. 02/PLI Annex I issued with this Decree.
3. Periodically every 6 months, before June 15, and annually, before December 15, the Department of Labor - Invalids and Social Affairs is responsible for reporting to the Ministry of Labor - Invalids and Social Affairs on labor usage in the area through the National Public Service Portal using Form No. 02/PLI Annex I issued with this Decree.
...
Thus, according to these regulations, the deadlines for submitting labor utilization reports in a year are as follows:
- Deadline for reporting to the Department of Labor - Invalids and Social Affairs: Periodically every 6 months (before June 5) and annually (before December 5).
Employers to implement.
- Deadline for reporting to the Ministry of Labor - Invalids and Social Affairs: Periodically every 6 months, before June 15, and annually, before December 15.
The Department of Labor - Invalids and Social Affairs to implement.
LawNet