During their operation, enterprises are responsible for fulfilling many reporting obligations related to labor and human resources in accordance with the law. Failure to clearly understand issues such as the 2026 labor utilization report, the 2026 HR report submission schedule, the labor report forms for the first 6 months of the year, or the deadline for submitting the 2025 occupational accident report can lead to administrative violations, penalties, or affect labor inspections and examinations. Below, Viet An Law will summarize the List of Required HR & Labor Reports to Submit in 2026 in Vietnam for clients’ reference.
Table of contents
January 2026 is the peak time for fulfilling labor reporting obligations because this is the period when enterprises must aggregate data from 2025 and send reports to state management agencies. Below are the labor reports enterprises must complete in January 2026:
Summary of labor reports enterprises must do immediately in January 2026
| Content | Deadline | Receiving Authority | Legal Basis |
| Notice of labor fluctuation in December 2025 (if any) | Before January 03, 2026 | Employment Service Center where the head office is located | Clause 2, Article 16 of Circular 28/2015/TT-BLDTBXH |
| Consolidated report on occupational accidents in 2025 | Before January 10, 2026 | Department of Home Affairs where the head office is located | Clause 1, Article 24 of Decree 39/2016/ND-CP |
| Report on occupational safety and hygiene in 2025 | Before January 10, 2026 | Department of Home Affairs, Department of Health | Clause 2, Article 10 of Circular 07/2016/TT-BLDTBXH |
| Report on occupational health in 2025 | Before January 10, 2026 | Health Center where the head office is located | Article 10 of Circular 19/2016/TT-BYT |
| Report on unemployment insurance participation in 2025 | Before January 15, 2026 | Department of Home Affairs | Clause 7, Article 32 of Decree 28/2015/ND-CP |
| Announcement of occupational accidents occurring at the facility in 2025 | Before January 15, 2026 | Posted at the headquarters, at conferences, and published on the facility’s website (if any) | Point a, Clause 1, Article 4 of Circular 13/2020/TT-BLDTBXH |
Please contact Viet An Law to advice and receive the Templates for labor reports in January 2026, including:
There is no prescribed template for announcing occupational accidents occurring at the facility, but the content of the occupational accident announcement must include the following information according to Clause 6, Article 4 of Circular 13/2020/TT-BLDTBXH:
According to Article 12 of the Labor Code 2019, the employer’s labor management responsibilities are stipulated as follows:
At the same time, according to Article 71 of Decree 129/2025/ND-CP, it is stipulated:
“Periodically every 06 months (before June 05) and annually (before December 05), the employer must report the situation of labor changes to the Department of Home Affairs through the National Public Service Portal according to Form No. 01/PLI Appendix I issued with Decree No. 145/2020/ND-CP and notify the social insurance agency in the area where the headquarters, branch, or representative office is located.”
Thus, currently, employers are responsible for reporting the labor utilization situation periodically every 06 months (before June 05) and annually (before December 05) to the Department of Home Affairs through the National Public Service Portal using the required form. Contact Viet An Law for further assistance.
In addition, employers must report labor changes to the social insurance agency in the area where the headquarters, branch, or representative office is located (formerly the district-level social insurance agency). For employees working in industrial parks and economic zones, employers must report labor changes to the Management Board of the industrial park or economic zone for monitoring.
No requirement to submit the report on the use of foreign labor from August 07, 2025
Previously, Clause 1, Article 6 of Decree 152/2020/ND-CP stipulated the reporting on the use of foreign workers. Accordingly, before July 05 and January 05 of the following year, employers of foreign workers had to report semi-annually and annually on the situation of using foreign workers.
However, based on Clause 2, Article 35 of Decree 219/2025/ND-CP regulating foreign workers working in Vietnam, from August 07, 2025, the contents regarding foreign workers working in Vietnam stipulated in Decree No. 152/2020/ND-CP expire, including the regulations on reporting the use of foreign workers in Article 6 of Decree 152/2020/ND-CP. Thus, from August 07, 2025, employers are no longer required to do this as before.
If employers fail to submit labor reports correctly as prescribed, they will be subject to administrative penalties, specifically based on Decree 12/2022/ND-CP as follows:
Failure to report the situation of labor subleasing: For enterprises operating in the field of labor subleasing, violating the reporting regime will result in a fine from 1,000,000 to 3,000,000 VND (Point b, Clause 3, Article 13).
Above is the List of Required HR & Labor Reports to Submit in 2026 in Vietnam. If clients have related questions or need advice on corporate labor reports, please contact Viet An Law for the best consultation and support!
