Question:
I would like to ask: what is the annual contribution amount to the Disaster Prevention and Control Fund for employees? If the contribution is not made, what is the applicable penalty?
Answer:
According to Clause 3 Article 12 of Decree No. 78/2021/NĐ-CP (amended and supplemented by Decree No. 63/2025/NĐ-CP), Vietnamese employees from full 18 years of age to the retirement age must contribute to the Disaster Prevention and Control Fund. Specifically, for officials, public employees, and employees in agencies, organizations, and public service units, the contribution is equal to 1/2 of the statutory pay rate divided by the number of working days in the month, in which the current statutory pay rate is VND 2,340,000 per month. For employees working under employment contracts in enterprises, the contribution is determined as 1/2 of the regional minimum wage divided by the number of working days in the month and will be adjusted correspondingly when the regional minimum wage is adjusted (the new regional minimum wage is expected to take effect from 01 January 2026). For other groups of employees, the contribution is VND 10,000 per person per year.
In addition, the law also provides a number of cases in which individuals are exempted from contributing to the Disaster Prevention and Control Fund, including: persons with meritorious services to the revolution; persons receiving monthly social allowances; persons aged 60 or above; non-commissioned officers and soldiers serving in the armed forces; pupils and students; persons with disabilities with a bodily impairment rate of 21% or more; persons suffering from fatal diseases; persons unemployed continuously for over 6 months; pregnant women or women raising children under 36 months of age; poor or near-poor households; individuals suffering severe damage caused by natural disasters; cooperatives without revenue; enterprises suffering damage caused by natural disasters and required to repair or purchase major assets or forced to suspend operations for 5 days or more.
In cases where the obligation to contribute to the Disaster Prevention and Control Fund is not fulfilled in accordance with regulations, the penalties shall be applied under Decree No. 03/2022/NĐ-CP, with fines ranging from VND 300,000 to VND 50,000,000 depending on the amount of the unpaid or late-paid contribution. In addition to being fined, violating organizations or individuals shall also be required to pay the full contribution amount in accordance with the law.
Consultation: Labor and Employment Services
