In addition to reporting obligations related to investment projects and business operations, during their day-to-day operations, enterprises – particularly foreign-owned companies (FOCs) – are also required to comply with periodic reporting obligations relating to labor and occupational safety and health. In practice, these obligations are often overlooked if they are not monitored and managed in a systematic manner.
In this week’s Weekly Debrief series on reporting obligations applicable to FOCs, we focused on three key labor-related reports, including:
- Report on labor utilization;
- Report on occupational safety and health; and
- Report on labor accident statistics.
These obligations apply broadly and, if unmanaged, pose compliance risks.
To assist enterprises in proactively managing compliance, we set out below a summary table outlining the key reporting requirements, including the form of submission, reporting cycle, main contents, and potential consequences in case of non-compliance.
| Report’s name | Form of submission | Reporting cycle | Main contents of the report | Potential consequences for non-compliance |
| Report on labor utilization (In Vietnamese: Báo cáo tình hình sử dụng lao động) |
Online Submission:
✓ entering data via the National Public Service Portal; or ✓ completing the electronic form published on the website of the Department of Home Affairs (DOHA).
Hard copy submission (if online submission is not feasible): submit to the DOHA, the relevant social insurance authority and/or the management board of the applicable industrial zone, economic zone or hi-tech zone (depending on the location of the FOC’s head office). |
Semi-annual and annual reports | Contents:[1]
✓ Personal information of employees; ✓ Job positions; ✓ Salaries and allowances; ✓ Employment in heavy, hazardous or dangerous occupations; ✓ Types and validity of labor contracts; and ✓ Commencement and termination of social insurance contributions. Submission place: Online Reports: ✓ National Public Service Portal (https://dichvucong.gov.vn/p/home/dvc-trang-chu.html); or ✓ Website of provincial DOHA. Hard copy submission: ✓ Provincial DOHA; ✓ Management board of the industrial zone, economic zone or hi-tech zone; and ✓ Local social insurance authority where the enterprise is headquartered. Deadline: ✓ Semi-annual report: before 05 June of the reporting year; ✓ Annual report: before 05 December of the reporting year Legal Basis: Article 4.2 of Decree No. 145/2020/ND-CP, as amended and supplemented by Clause 1 Article 49 of Decree No. 10/2024/ND-CP. |
Failure to submit report: fines of VND 10-20 million[2]. |
| Report on occupational safety and health (Báo cáo về công tác an toàn, vệ sinh lao động) |
Offline submission or by fax, post or email to the DOHA and the Department of Health | Annual report | Contents:[3]
✓ Labor situation of the enterprise; ✓ Labor accidents and occupational diseases; ✓ Results of occupational safety and health training; ✓ Machinery and equipment subject to strict occupational safety requirements; ✓ Working hours and overtime; ✓ Results of workplace environment monitoring; ✓ Costs incurred for implementing the occupational safety and health plan; and ✓ Assessment of occupational risk levels and effectiveness of preventive measures. Submission place: ✓ Provincial DOHA; and ✓ Provincial Department of Health. Deadline: Before 10 January of the year following the reporting year Legal Basis: Article 10.2 of Circular No. 07/2016/TT-BLDTBXH. |
Failure to submit report or late submission: fines of VND 2-6 million[4]. |
| Report on labor accident statistics (Báo cáo tổng hợp tình hình tai nạn lao động) |
Offline submission or by fax, post or email to the DOHA | Semi-annual and annual reports | Contents:[5]
✓ Labor accident statistics during the reporting period (number of accidents, injured persons, fatalities and serious injuries); ✓ Classification of accidents by causes, injury factors and occupations; and ✓ Losses arising from labor accidents (days off work, costs incurred and property damage). Submission place: Provincial DOHA Deadline: ✓ Semi-annual report: before 05 July of the reporting year; ✓ Annual report: before 10 January of the year following the reporting year. Legal Basis: Article 24.1 of Decree No. 39/2016/ND-CP. |
Failure to submit the report, submission of incomplete or inaccurate reports, or late submission: fines of VND 10-20 million[6]. |
In the next week, our Weekly Debrief series will continue with reporting obligations on statistics and finance, which are subject to high reporting frequency and are frequently reviewed by authorities during inspections and audits.
For a comprehensive and systematic overview of periodic reporting obligations applicable to FOCs, readers may refer to earlier issues of this series:
- Reports related to investment projects: Link.
- Reports related to business activities and foreign loans: Link.
This Weekly Debrief series is intended to assist enterprises in enhancing compliance, mitigating risks and effectively managing their periodic legal obligations. We will continue to provide practical analyses of key reporting requirements in the upcoming issues.
[1] The detailed contents of the report are prescribed in Form No. 01/PLI Appendix I of Decree No. 145/2020/ND-CP.
[2] Article 6.1 and Article 8.2(c) of Decree 12/2022/ND-CP.
[3] The detailed contents of the report are prescribed in Appendix II of Circular No. 07/2016/TT-BLDTBXH.
[4] Article 20.2 of Decree 12/2022/ND-CP.
[5] The detailed contents of the report are prescribed in Appendix XII of Decree No. 39/2016/ND-CP.
[6] Article 20.3 of Decree 12/2022/ND-CP.
