In business operations management, fulfilling all periodic reporting obligations to government agencies not only demonstrates professional legal compliance but also helps businesses avoid unnecessary financial risks. One of the most important and urgent tasks that the Accounting and Human Resources departments need to implement at the beginning of June is completing the periodic labor utilization report.
To guide and standardize the reporting process, the Hanoi Department of Internal Affairs has officially issued a detailed guidance document. This article will comprehensively analyze the legal context, applicable subjects, the precise 7-step online implementation process, and the strict penalties clearly stipulated in Official Letter 3209/SNV-VLATLĐ of 2026.
Legal context: Official Letter 3209/SNV-VLATLĐ
May 18, 2026, Official Document 3209/SNV-VLATLĐ This document was issued to provide guidance on submitting reports on the employment situation for the first six months of 2026. It is an important administrative document that concretizes the provisions of current labor law.
The content outlined in this document is firmly built upon the following core legal grounds:
- Article 4 of Decree 145/2020/ND-CP: Detailed regulations and guidelines for the implementation of certain articles of the Labor Code concerning working conditions and labor relations, which clearly stipulate the obligation of employers to submit periodic reports every six months and annually.
- Clause 1, Article 73 of Decree 35/2022/ND-CP May 28, 2022: Government Decree regulating the management of industrial parks and economic zones. This provision amends and supplements the reporting method, clearly defining the responsibility of units operating within these specialized zones to notify and submit reporting results to the Management Board.
The purpose of this Official Letter is to increase the accuracy of the labor database, while strongly promoting digital transformation and simplifying administrative procedures through interconnected online application submission.
The subjects and scope of mandatory application are specified in Official Letter 3209/SNV-VLATLĐ.
A common mistake made by many small businesses or individual entrepreneurs is assuming that labor reporting obligations are only for large corporations. However, the scope of application is extremely clear and strict in Circular 3209/SNV-VLATLĐ as follows:
Who is responsible for submitting the employment report?
The reporting entities include all of the following employers:
- State agencies, public service units, and socio-political organizations that employ workers under labor contracts.
- All types of businesses operating under the Enterprise Law (Limited Liability Companies, Joint Stock Companies, Private Enterprises, Partnerships, Economic Groups, FDI Enterprises, etc.).
- Cooperatives and cooperative unions may hire or employ workers who are not members.
- Households and individuals engaged in production and business activities that involve hiring and employing workers.
Note: All the aforementioned entities must have a head office, branch, representative office, or physical operating location. According to Circular 3209/SNV-VLATLĐ, all entities meeting this condition are required to submit reports without any exceptions regarding staff size.
For units without a dedicated department, seeking assistance from others is a viable option. accounting services company Having a reputable company to assist with data review before submission is a safe and reliable solution that ensures timely submission according to regulations.
The detailed labor report content is as stipulated in Official Letter 3209/SNV-VLATLĐ.
When preparing reports, the Accounting and Human Resources departments cannot create their own forms but must strictly adhere to legal regulations.
The unit must prepare a Report on the employment situation for the first six months of 2026 in accordance with Form No. 01/PLI, Appendix I, issued with Decree 145/2020/ND-CP.
The following information criteria must be collected and declared accurately:
- Total number of employees at the time of reporting: Includes both the number of employees actually working and the number of employees whose contracts are temporarily suspended (maternity leave, long-term illness, unpaid leave).
- Detailed classification information: Number of foreign workers with work permits or exempt from work permit requirements, and Number of workers aged 35 and above.
- Structure by type of employment contract: Number of employees with indefinite-term employment contracts; Number of employees with fixed-term employment contracts (from 1 month to less than 36 months); and Number of employees currently on probation.
- Labor changes during the period: Accurately summarize the number of new hires and the number of employees whose contracts were terminated or who resigned during the period from January 1, 2026 to May 31, 2026.
Note: Businesses and entities within the scope of this regulation need to carefully review their reports to ensure that the data matches their monthly social insurance contribution data, in order to avoid potential risks during future inter-agency inspections.
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Two flexible online reporting methods are available according to Official Letter 3209/SNV-VLATLĐ.
A major advantage of this year's reporting period is the complete elimination of the in-person paper submission method at the agency's office. Circular 3209/SNV-VLATLĐ clearly specifies two completely online submission methods, optimizing time and travel costs for businesses:
Option 1: Submit online through the National Public Service Portal
This is the integrated submission method encouraged by the regulatory authority for businesses that have synchronized their corporate digital signatures.
- Official access address: https://dichvucong.gov.vn/
- Procedure: The implementing unit will carry out the "Interconnected procedure for registering adjustments to mandatory social insurance contributions, health insurance, unemployment insurance, and reporting on the employment situation".
- Special note for specific businesses: For employers working in industrial parks, economic zones, and high-tech zones, in addition to submitting the report through the National Public Service Portal as instructed in Official Letter 3209/SNV-VLATLĐ, the unit must simultaneously notify and send the report results to the Management Board of High-Tech Zones and Industrial Parks to ensure compliance with the regulations of Decree 35/2022/NĐ-CP.
Option 2: Submit online to the Department of Internal Affairs
In case of technical difficulties when accessing the National Public Service Portal, businesses can choose to submit their applications directly to the Department's online system.
- Method of implementation: The unit accesses the Department of Internal Affairs' online information reception system and fills in the required data fields.
- Attachment requirements: Units are required to attach a scanned copy of the original paper report signed and stamped with the unit's official seal by the legal representative (PDF file format required). The scanned copy must be clear, contain complete information, and have no blurred signatures or seals.
Detailed instructions on how to submit labor reports through the National Public Service Portal, as per Official Letter 3209/SNV-VLATLĐ.
The process of submitting interconnected reports on the national system can be confusing for some new accountants. To simplify this process, here is a detailed 7-step standardized guide to help units easily follow and implement the instructions correctly.
- Step 1 – Access the public service system. Access the National Public Service Portal.
- Step 2 – Log in to your business account: Click on the "Login" option in the upper right corner of the screen. Log in using your National Public Service Portal account for businesses that already has a digital signature. If your organization does not yet have an account, prepare a working digital signature, click the "Register" button, and follow the system's instructions to create one.
- Step 3 – Search for the integrated labor reporting procedure: After successfully logging into your personal/business administration page, find and select the "Online Public Services" function. In the search bar of the public service portal, enter the exact keyword: "Report on labor usage situation". The system will display relevant results; find and select the procedure: "Integrated procedure for registering adjustments to mandatory social insurance, health insurance, unemployment insurance contributions and reporting on labor usage situation".
- Step 4 – Click on "Submit Online": When the detailed procedure information interface appears, carefully read the technical notes and then click the green "Submit Online" button to proceed to the data declaration step.
- Step 5 – Declare detailed information: At this step, the system will ask you to declare the detailed information of your unit. A crucial point emphasized in Official Letter 3209/SNV-VLATLĐ is that in the section for selecting the state agency receiving the report, you must select the correct name of the Department of Internal Affairs or the competent authority directly managing the location where your unit's head office, branch, or representative office is located.
- Step 6 – Register information on the system: Double-check the accuracy of the personnel data you have entered. Once you are sure the information is correct, click the "Register" button. The national public service system will automatically record and synchronize your business information to the common database.
- Step 7 – Confirmation of Completion: When the computer screen displays a congratulatory message stating: "Congratulations, your business has successfully updated the information of the agency receiving the labor report," your procedure has been accepted and completed.
Note after submission: Businesses need to simultaneously notify the social insurance agency in the region directly managing the location of their headquarters, branches, or representative offices.
Report submission deadlines and consequences of delays.
One of the most important points that Official Letter 3209/SNV-VLATLĐ aims to convey to the entire business community is the deadline for fulfilling reporting obligations.
What is the deadline for submitting the labor report for the first six months of 2026?
All units are required to complete the submission of reports before June 5, 2026.
Immediately after June 5th, 2026, the entire online payment system will be officially closed. This means that businesses will no longer be able to make late payments or make retroactive payments online.
The system will automatically generate data and compile a list of units that have not fulfilled their reporting obligations. This list will be sent directly to the competent authorities to serve as a basis for surprise inspections and assessments of the enterprise's compliance with labor laws when requested.
Administrative penalties for violations as per Official Letter 3209/SNV-VLATLĐ
Below are the penalties stipulated by law for these violations:
What are the penalties for submitting labor reports late?
From a legal perspective, current law does not specifically stipulate a penalty framework for late submission of labor reports. However, since the Department of Internal Affairs will close its reporting system on June 5, 2026, any late submission that prevents the system from recording will be considered by authorities as a failure to report changes in the labor situation periodically as required (i.e., considered as not submitting the report at all).
Based on the provisions of Clause 2, Article 8 of Government Decree No. 12/2022/ND-CP dated January 17, 2022, on administrative sanctions in the field of labor and social insurance, the monetary penalty for this act is specifically stipulated as follows:
- For employers who are individuals or household businesses: A fine of VND 5,000,000 to VND 10,000,000 will be imposed.
- For employers that are organizations, businesses, or cooperatives: The principle of double fines, as detailed in Clause 1, Article 6 of Decree 12/2022/ND-CP, will apply. The applicable fine will range from VND 10,000,000 to VND 20,000,000.
Businesses or entities violating the regulations in Official Letter 3209/SNV-VLATLĐ will receive serious reputational damage on the information systems of the Department of Internal Affairs, the Department of Labor, War Invalids and Social Affairs, and the local Social Insurance agency. Violating businesses will be classified as high-risk and will frequently be included in the list of inter-agency inspections conducted directly at their headquarters.
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Clarification of questions regarding Official Letter 3209/SNV-VLATLĐ on reporting the labor utilization situation.
Yes. According to Circular 3209/SNV-VLATLĐ, all units are subject to this regulation. In the case of newly established businesses that have not yet recruited personnel or signed any employment contracts, the accountant should still submit a report with zero labor data (blank report) so that the system can record the business's compliance status.
No. Even if the number and information of personnel remain completely unchanged, without any increase or decrease, businesses are still required to prepare a report using Form 01/PLI to confirm the current actual labor situation and submit it to the management agency before June 5, 2026.
Yes. Before the submission system closes on June 5, 2026, if any data errors are detected, businesses are fully entitled to make adjustments and resubmit a new, replacement report directly through the online system. The system will record your final submitted version as the official data. If a newly established business in May 2026 has not yet hired any employees, is it required to submit this report?
If a business experiences no staff changes (increases or decreases) during the first six months of 2026, is it exempt from submitting the report?
If I accidentally submitted incorrect data on the online system before June 5th, 2026, can I still correct it?
Conclude
Official Document 3209/SNV-VLATLĐ of 2026 is an important guidance document for implementing the reporting of the labor situation for the first six months of 2026 for agencies, organizations, businesses, cooperatives, households, and individuals employing labor in the city. According to the guidance in Official Document 3209/SNV-VLATLĐ, units must complete and submit their reports before June 5, 2026.
In the context of state management agencies increasingly promoting digital transformation and strengthening labor inspection and supervision, fully complying with the requirements of Circular 3209/SNV-VLATLĐ not only helps businesses avoid penalties but also contributes to building a transparent, accurate, and compliant human resource management system in accordance with the 2026 labor law. This is a task that employers need to pay special attention to in order to ensure compliance and minimize unnecessary problems during operations.
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Content production by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant NetworkCPA Vietnam auditors with over 30 years of experience in accounting, auditing, and financial consulting.
