Submitting periodic labor usage reports is mandatory for all enterprises in Vietnam. This guide covers domestic labor reports and foreign worker reports, helping businesses comply with 2025 regulations and avoid administrative penalties.
What is a Labor Usage Report?
The Labor Usage Report is a periodic administrative requirement that employers must submit to notify state agencies about employee count, composition, and changes within their organization.
Required under the 2019 Labor Code, these reports serve as a critical database for Vietnam’s government to plan employment policies, vocational training, and social security programs.
For enterprises, proper implementation delivers practical advantages:
- Legal Compliance: Avoid administrative fines under Decree 12/2022/ND-CP.
- Administrative Efficiency: A clean compliance record is essential when applying for Work Permits, processing Social Insurance benefits, or bidding for projects.
- Professional Management: Demonstrates proper Human Resources (HR) operations.
In 2025, Vietnam’s labor management is undergoing digital transformation. HR departments must distinguish between two reporting types: Domestic Labor Reports and Foreign Worker Reports to ensure full compliance.
Domestic Labor Usage Reports
These reports cover all Vietnamese employees. The regulations are based on Decree 145/2020/ND-CP (amended by Decree 35/2022/ND-CP).
1. Deadlines and Frequency
Employers must submit reports twice annually, with fixed deadlines:
- First Report: Before June 5th annually.
- Data Period: Through May 30th of the reporting year.
- Annual Report: Before December 5th annually.
- Data Period: Through November 30th of the reporting year.
> Note: If the 5th falls on a weekend or public holiday, the deadline extends to the next working day. Submit early to avoid system congestion.
2. Required Forms
The current standard form is Form 01/PLI (issued with Decree 145/2020/ND-CP).
Form 01/PLI includes:
- Company Information: Legal name, tax code, address, business sector.
- Employee Data: Opening headcount, hires/separations during period, closing headcount.
- Employee Classification:
- By Contract Type: Permanent, Fixed-term (12-36 months), Short-term (under 1 month).
- By Role: Management, Senior technicians, Technical staff, Support personnel.
> Important: Ensure labor report figures match your payroll and Social Insurance records for the same period. Discrepancies between labor reports and insurance contributions are common inspection findings.
3. Submission Methods
Enterprises can use the following submission channels depending on local regulations:
Method 1: Online via National Public Service Portal (Recommended)
- Requirement: Valid corporate Digital Signature (USB Token).
- Access: Log in to dichvucong.gov.vn with your enterprise account.
- Search: Find “Interconnected registration for Social Insurance adjustment and labor usage report.”
- Complete: Fill in information online or upload the completed form.
- Submit: Select the appropriate Department of Labor, Invalids and Social Affairs (DOLISA) office, digitally sign, and submit.
Method 2: Via Google Form/Email (Major Cities)
- Monitor DOLISA: Check your local DOLISA website in May and November for submission instructions.
- Access Form: Click the Google Form link or scan the QR code in the notice.
- Enter Data: Input figures matching Form 01/PLI directly into the form.
- Attach File: Upload a PDF copy of the signed and stamped report.
- Confirm: Screenshot the “Submitted Successfully” message for your records.
Method 3: In-Person or Postal Submission
- Print two signed and stamped copies.
- Submit at the DOLISA service window or send via registered mail.
- Keep the postal receipt to prove timely submission.
-> Get the domestic labor report template here
Foreign Worker Usage Reports
Enterprises employing foreign workers must submit a separate specialized report under Decree 152/2020/ND-CP and Decree 70/2023/ND-CP, in addition to the domestic report.
1. Deadlines and Frequency
Enterprises report twice annually. Important: Foreign worker report deadlines are ONE MONTH LATER than domestic reports.
- First Report: Before July 5th annually.
- Data Period: December 15th of previous year through June 14th of reporting year.
- Annual Report: Before January 5th of following year.
- Data Period: December 15th of previous year through December 14th of reporting year.
2. Required Forms
As of September 18, 2023, Decree 70/2023/ND-CP introduced Form 07/PLI as the current standard.
Form 07/PLI requires:
- Worker Information: Full name, nationality, passport number.
- Work Authorization: Work Permit number (or Work Permit exemption documentation), issue date, expiration date.
- Job Title: Manager, Executive Director, Expert, or Technical Specialist.
- Assignment Type: Direct employment, Intra-corporate transfer, etc.
> Critical: The job title in the report must exactly match the title on the issued Work Permit.
3. Submission Methods
Follow these submission channels:
Method 1: MOLISA Employment Department Portal
- Access: Visit dvc.vieclamvietnam.gov.vn
- Login: Use your registered enterprise account.
- Submit: Select “Foreign Worker Usage Report,” upload Form 07/PLI, and submit.
Method 2: Local DOLISA Portal or Google Form
- Important: Each DOLISA uses a separate Google Form for foreign worker reports (different from the domestic report form). Read the instruction letter carefully for the correct link.
Method 3: In-Person or Postal Submission
- Submit signed and stamped copies directly at DOLISA or send via registered mail.
- Keep the receipt or postal stamp confirming submission date.
-> Get the foreign worker report template here
2025 Penalties for Non-Compliance
Many enterprises underestimate these reporting requirements. However, Decree 12/2022/ND-CP prescribes strict penalties.
1. Fines for Late or Missing Reports
Failure to submit, late submission, or incomplete reports result in:
- Domestic Labor Reports:
- Fine: 5,000,000 VND to 10,000,000 VND for employers failing to declare or report labor changes.
- Foreign Worker Reports:
- Fine: 1,000,000 VND to 3,000,000 VND for failure to report or reporting errors/late submissions.
(Note: Fines for organizations are double those for individuals.)
2. Broader Compliance Risks
Beyond fines, being flagged for non-compliance creates serious operational obstacles:
- Work Permit Issues: Applications for new or renewed Work Permits face delays or rejection when compliance history is poor.
- Increased Inspections: Enterprises are targeted for frequent labor audits.
- Business Impact: Difficulty winning contracts requiring compliance certification or partnering with companies with strict compliance standards.
Summary
Successfully managing labor usage reports in 2025 requires careful attention to detail and timely submission through the appropriate channels. Beyond form completion, your HR team must master online submission processes on the National Public Service Portal or local Google Form links to ensure reports are properly recorded.
Maintaining full compliance with reporting requirements strengthens your company’s legal foundation and supports your ability to attract and manage talent effectively.
For assistance with labor reporting, contact Wacontre Accounting Services at Hotline: (028) 3820 1213 or email [email protected]. Our experienced team provides dedicated support for Vietnam company formation and compliance. (Japanese clients: Hotline (050) 5534 5505.)
