One of the most important periodic procedures in the first half of the year is reporting the employment situation. To minimize the risk of legal errors, it is essential to consult with and cooperate with relevant authorities. accounting services company Reputation for handling all procedures comprehensively and professionally.
So, what is the specific deadline for submitting the Report on Changes in Labor Situation for the first six months of 2026? What forms do businesses need to prepare and through what channels should they submit them to ensure compliance with the law?
Let's explore the detailed legal basis applicable to the 2026 reporting period in this article, brought to you by MAN – Master Accountant Network.
What is the deadline for submitting the Report on Changes in Labor Situation for the first six months of 2026?
Based on the regulations at Clause 2, Article 4 of Decree 145/2020/ND-CP (As amended and supplemented by Clause 1, Article 73 of Decree 35/2022/ND-CP), employers are obligated to report on changes in the workforce periodically, twice a year.
For the reporting period of the first six months of 2026, the law clearly stipulates:
"Businesses must report their employment situation for the first six months of 2026 using Form 01/PLI before June 5, 2026."
Therefore, the deadline for fulfilling this obligation is June 4, 2026. Businesses must absolutely not delay beyond this deadline to avoid related legal risks. Remembering and proactively arranging to submit the Labor Change Report on time will help the Accounting and Human Resources department be more proactive in compiling data, preparing documents, and submitting the report on time.
With the filing deadline approaching, if your business is struggling with data preparation or is unfamiliar with the online filing process, proactively seeking advice is highly recommended. accounting services Obtaining services from reputable and experienced agencies is absolutely essential. This helps businesses optimize management processes, standardize personnel records, and submit accurate and legally compliant reports.
Detailed legal regulations regarding the deadline for submitting the Labor Change Report.
To help businesses implement the correct and complete procedures, Decree 145/2020/ND-CP (amended by Decree 35/2022/ND-CPThe regulations have specified very clearly the frequency, forms, and methods of submitting reports as follows:
Frequency of periodic business reporting
By law, reporting on changes in the workforce must be done annually at two specific times. To proactively manage the deadlines for submitting the Workforce Change Report, businesses should note the following:
- For the first six months of the year: Employers must submit reports before June 5th.
- Annually (last 6 months of the year): Employers must submit reports before December 5th.
Therefore, in parallel with completing the first-year reporting period before June 5, 2026, accountants should also note the schedule for the final-year reporting period before December 5, 2026.
Reporting form applicable in 2026
When preparing reports, businesses need to pay attention to using the correct forms issued by government agencies:
- Form for Businesses: Use Form No. 01/PLI Appendix I issued with Decree 145/2020/ND-CP to declare in detail the increase, decrease, and use of labor at the unit.
- Form for Management Agencies: For cases where businesses submit reports in paper form, the Department of Labor, War Invalids and Social Affairs will be responsible for compiling complete information on changes according to Form No. 02/PLI Appendix I issued with this Decree for monitoring purposes.
Download template
Valid reporting methods
Current legislation provides maximum convenience for businesses by diversifying reporting methods. Accountants can choose one of the following methods depending on the specific circumstances of their organization to ensure strict compliance with the deadline for submitting the Report on Changes in Labor:
Method 1: Submit online via the National Public Service Portal
This is currently the quickest, most convenient, and most recommended method. Employers report changes in the workforce to the Department of Labor, War Invalids and Social Affairs through the National Public Service Portal. Simultaneously, businesses must send a written notification or form to the district-level social insurance agency where their headquarters, branch, or representative office is located.
Method 2: Submit the report in paper form.
In case of technical problems or if the employer is unable to submit the report through the National Public Service Portal, the law allows businesses to send the report in paper form (Form No. 01/PLI) to:
- The Department of Labor, War Invalids and Social Affairs in the locality where the enterprise has its head office.
- At the same time, notify the district-level social insurance agency where the headquarters, branch, or representative office is located.
Option 3: Specific regulations for businesses in industrial parks and economic zones.
If your business employs workers in industrial zones or economic zones, the reporting process will include an additional coordination step. Specifically, employers must report changes in their workforce simultaneously to the following agencies for joint monitoring:
- Department of Labour, War Invalids and Social Affairs.
- The district-level social insurance agency where the headquarters, branches, or representative offices are located.
- The management board of the industrial park or economic zone of that locality.
Accurately identifying the target audience for the report will help businesses complete the procedure correctly and within the stipulated timeframe for submitting the Labor Change Report.
Employer's responsibility in labor management
Beyond simply paying attention to the deadline for submitting the Workforce Change Report, each business has legal responsibilities throughout the entire process of employing and managing its workforce.
According to Article 12 of the 2019 Labor Code, the employer's responsibility for labor management is clearly defined by two major obligations. The company's accountant should note that the report on changes in the workforce should be submitted on time.
Create, update, and manage the Labor Management Register.
Businesses are obligated to create, regularly update, closely manage, and use labor management logbooks.
- Storage method: Businesses are free to choose whether to create records in paper or electronic format, depending on their technological infrastructure.
- Accompanying obligations: The labor management register must accurately and completely reflect personnel information, and the enterprise must present it immediately upon request from competent state agencies during surprise or periodic inspections.
Declaration of employment usage and reporting of changes in employment.
Declaration of employment usage and reporting of changes:
- Upon commencement of operations: Employers must declare their employment practices within 30 days of officially starting production and business activities.
- During operation: Periodically report changes in the workforce to the specialized labor agency under the Provincial People's Committee (Department of Labor, War Invalids and Social Affairs) and promptly notify the relevant district-level social insurance agency. To ensure the smooth fulfillment of this obligation, monitoring the submission time of the annual Workforce Change Report is mandatory.
Checklist of steps to prepare before the deadline for submitting the labor change report.
To ensure the first six months of 2026 reporting period runs smoothly and is completed accurately before the deadline for submitting the Workforce Change Report, the Accounting and Human Resources department should follow the following four standardized steps:
- Step 1: Finalize actual personnel data: Compile detailed statistics on all new employees (new contracts signed) and employees who left their jobs (contracts terminated, resignations) from January 1, 2026 to May 31, 2026. Compare this data with the Social Insurance participation list to avoid discrepancies between the two agencies.
- Step 2: Fill in Form No. 01/PLI: Fill in all required information fields completely and truthfully in the form issued with Decree 145/2020/ND-CP. The legal representative of the enterprise must sign and stamp (or digitally sign).
- Step 3: Choose a suitable submission method: Log in to your business account on the National Public Service Portal to submit online or prepare paper documents for in-person submission.
- Step 4: Record keeping: After submitting the report on changes in labor status on time, the accountant needs to retain a printed copy of the report with the company's signature and seal, along with the submission receipt (or confirmation email from the Public Service Portal), as proof for verification and direct updating in the company's labor management register.
Proactively submitting documents on time not only helps businesses minimize network congestion risks on online public service systems but also demonstrates their serious compliance with the law. Make sure to note the deadline for submitting the Report on Changes in Labor Status in your monthly work schedule to avoid missing this important task.
Conclude
Understanding legal regulations and, in particular, strictly adhering to deadlines for submitting periodic reports on labor changes is a top priority for human resources and accounting professionals. Submitting reports on time and accurately not only protects the company from administrative penalties but also contributes to building a transparent and professional work environment.
Contact MAN – Master Accountant Network For free support and advice!
Contact information MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
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.
