REPORT ON LABOR UTILIZATION FOR THE FIRST SIX MONTHS OF 2026 – WHAT SHOULD ENTERPRISES IN HO CHI MINH CITY TAKE NOTE OF?
On 09 May 2026, the Ho Chi Minh City Department of Home Affairs issued Official Letter No. 7738/SNV – VLATLĐ regarding labor utilization reporting.
The Official Letter includes the following key contents:
Subjects required to submit reports: Agencies, organizations, enterprises, cooperatives, households, and individuals that hire and employ employees and have their headquarters or operating locations within Ho Chi Minh City.
Contents of the report: Including information on increases/decreases in the number of employees during the year, salaries, allowances, and information related to the validity of labor contracts and social insurance contributions made by employers.
Reporting deadline: Before 05 June 2026.
Method of submission: Submission via the National Public Service Portal or online through the Department of Home Affairs.
Penalty for failure to submit reports: Up to VND 20,000,000 (Twenty Million Vietnamese Dong).
In the context of a continuously fluctuating labor market, labor utilization reporting plays an important role in state management of labor, employment, and social security. Current laws impose periodic reporting obligations on employers to assist competent authorities in monitoring the quantity, structure, and fluctuations of the workforce, thereby serving as a basis for developing and adjusting labor policies in line with practical circumstances.
At present, many enterprises tend to prioritize compliance with tax and social insurance obligations without paying adequate attention to the obligation to report labor utilization status. Meanwhile, this is a mandatory legal obligation independently prescribed under labor laws. The fact that an enterprise has fully completed its tax and social insurance procedures does not automatically mean that it has fulfilled all labor-related obligations.
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It is noteworthy that late submission, failure to submit, or inaccurate declaration in labor utilization reports may not only subject enterprises to administrative penalties but may also increase the likelihood of inspections and examinations by competent authorities regarding compliance with labor laws, social insurance regulations, and other related legal obligations.
A labor utilization report is a periodic procedure whereby an employer (including enterprises, agencies, organizations, cooperatives, households, and individuals that hire and employ employees under agreements) prepares and submits reports to competent state authorities in order to provide information regarding the workforce currently employed by the enterprise, as well as reflecting labor fluctuations arising during the reporting period in accordance with the law.
According to the Law on Enterprises 2020, “An enterprise is an organization having its own name, assets, transaction office, and established or registered for establishment in accordance with law for business purposes.” The Vietnamese legal system recognizes four basic types of enterprises, including private enterprises, partnerships, limited liability companies, and joint stock companies.
Pursuant to Clause 2, Article 12 of the Labor Code 2019, employers’ responsibilities in labor management include “periodically reporting labor fluctuations during operations to the labor specialized authority under the provincial-level People’s Committee and notifying the social insurance authority.”
Specifically, regarding labor utilization reporting, Article 71 of Decree No. 129/2025/NĐ-CP amending and supplementing Clause 1, Article 73 of Decree No. 35/2022/NĐ-CP provides as follows:
“Every six months (before 05 June) and annually (before 05 December), employers must report labor fluctuations to the Department of Home Affairs through the National Public Service Portal using Form No. 01/PLI in Appendix I promulgated together with Decree No. 145/2020/NĐ-CP and notify the regional social insurance authority where the headquarters, branches, or representative offices are located. In cases where employers are unable to report labor fluctuations through the National Public Service Portal, they shall submit paper reports using Form No. 01/PLI in Appendix I promulgated together with Decree No. 145/2020/NĐ-CP to the Department of Home Affairs and notify the regional social insurance authority where the headquarters, branches, or representative offices are located. For employees working in industrial parks and economic zones, employers must report labor fluctuations to the Department of Home Affairs, the regional social insurance authority where the headquarters, branches, or representative offices are located, and the Management Board of the industrial park or economic zone for monitoring purposes.”
Accordingly, under the Labor Code 2019, relevant guiding regulations, and Official Letter No. 7738/SNV – VLATLĐ guiding labor utilization reporting, enterprises that engage in labor hiring and employment relationships are required to carry out labor utilization reporting procedures within the prescribed deadlines, on a biannual basis.
This principle also applies similarly to labor relations within high-tech parks. Specifically, Article 49 of Decree No. 10/2024/NĐ-CP provides:
“For high-tech parks, labor utilization reporting shall be carried out as follows: Employers shall report labor fluctuations to the Department of Labor, Invalids and Social Affairs and the High-Tech Park Management Board through the National Public Service Portal. In cases where employers are unable to report labor fluctuations through the National Public Service Portal, paper reports shall be submitted to the High-Tech Park Management Board.”
Employers are required to carry out periodic labor utilization reporting procedures using Form No. 01/PLI in Appendix I attached to Decree No. 145/2020/NĐ-CP. The contents of the labor utilization report include information regarding increases/decreases in the workforce during the year, salaries and allowances, and information related to the validity of labor contracts and social insurance contributions made by employers.
Download Form No. 01/PLI in Appendix I attached to Decree No. 145/2020/NĐ-CP.
Timely submission of labor utilization reports is considered one of the mandatory responsibilities of enterprises engaging in the hiring and employment of employees. If enterprises fail to fulfill this reporting obligation, they may face certain legal risks, including administrative sanctions. Specifically, pursuant to Point c, Clause 2, Article 8 of Decree No. 12/2022/NĐ-CP on administrative penalties in the fields of labor, social insurance, and Vietnamese employees working abroad under contracts, the act of “failing to report labor fluctuations as prescribed” is classified as a violation relating to recruitment and labor management. The applicable administrative penalty may be imposed up to VND 20,000,000.
In addition, the aforementioned violation may also serve as grounds for labor inspections and examinations concerning compliance with social insurance regulations and other related legal obligations.
Responsibility for submitting labor utilization reports in the correct form and within the prescribed deadlines rests with employers. Therefore, enterprises should proactively review labor data and complete reporting obligations in a timely manner.
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