The February 2026 legal calendar is a crucial guide for the accounting and business management community, especially as it marks the transition period for tax obligations at the beginning of 2026. With the Lunar New Year (Year of the Horse) falling in the middle of the month, understanding this timeline helps businesses optimize cash flow and avoid potential penalties. Decree 125/2020/ND-CP. Proactively reviewing labor, chemical, or tax reports for January 2026 will reduce workload pressure immediately after the long holiday.
Adhering strictly to the February 2026 legal calendar requires a high level of focus due to the overlap between reporting deadlines and holiday schedules. Announcement No. 9441/TB-BNV. According to Article 148 of the 2015 Civil Code, if the deadline falls on a holiday, the deadline will end on the next working day. However, this complexity often leads to confusion and late submissions. MAN – Master Accountant Network will systematize the most important milestones to provide your business with an accurate and comprehensive overview.
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Overview of key dates in the legal calendar for February 2026
February 2026 is a unique month due to the Lunar New Year holiday, which runs from February 16th to February 20th. This directly impacts the calculation of deadlines in the February 2026 legal calendar for chemical, import/export, and tax reports. Below is a summary table to help accountants easily track and implement their work.
| Day | Job Description | Legal basis |
| 02/02/2026 | Labor Force Change Notification - January 2026 | Clause 2, Article 16 of Circular 28/2015/TT-BLDTBXH |
| 15/02/2026 | Deadline for reporting chemical activities in 2025 (Estimated) | Clause 1, Article 9 of Circular 32/2017/TT-BCT |
| 16/02 – 20/02 | Lunar New Year holiday (Year of the Horse) | Labor Code 2019; Announcement 9441/TB-BNV |
| 19/02/2026 | Report on small-scale import and export in January 2026 | Clause 2, Article 23 of Circular 42/2019/TT-BCT |
| 20/02/2026 | Filing VAT and personal income tax returns for January 2026 | Clause 1, Article 44 of the 2019 Law on Tax Administration |
| 21/02/2026 | Deadline for submitting chemical and tax reports (Extended due to Tet holiday) | Article 148 of the 2015 Civil Code |
| 28/02/2026 | Pay Social Insurance and Trade Union fees for February 2026. | Decision 595/QD-BHXH & Decree 191/2013/ND-CP |
Details of labor obligations in the February 2026 legal calendar.
Labor and wage obligations remain a top priority in the February 2026 legal calendar to ensure workers' rights before and after the Lunar New Year. Businesses need to pay attention to deadlines for reporting changes in unemployment insurance and making mandatory social insurance contributions.
Report on labor market fluctuations in January 2026
The first milestone in the February 2026 legal calendar is February 2nd, the deadline for businesses to report their staffing status for the previous month. Circular 28/2015/TT-BLDTBXH, If there is a change in the number of employees, the business must submit Form No. 29 to the Employment Service Center. This is a mandatory procedure for authorities to monitor unemployment status and implement timely support policies for workers.
Pay Social Insurance and Trade Union fees for February 2026.
February 28th marks a significant milestone in the legal calendar for February 2026 regarding the payment of social insurance, health insurance, and unemployment insurance contributions. According to Decision 595/QD-BHXH, employers must deduct social insurance contributions from the monthly payroll of employees participating in mandatory insurance no later than the end of the month. Simultaneously, trade union fees (2% payroll fund) must be paid concurrently to avoid late payment interest charges or administrative violations.
The Lunar New Year holiday schedule for the Year of the Horse and its impact on the legal calendar for February 2026.
The Lunar New Year holiday is the most influential factor affecting the legal calendar for February 2026. According to the 2019 Labor Code, employees are entitled to 5 official days off for the Lunar New Year. According to Announcement No. 9441/TB-BNV, this year's holiday period runs from Monday (February 16th) to Friday (February 20th). Adding the two weekend days before and after, employees will have a total of 9 consecutive days off.
Regulations regarding wages during the Tet holiday.
In the February 2026 legal calendar, businesses need to pay attention to how overtime pay is calculated during the Lunar New Year holiday. According to Article 98 of the Labor Code, employees working on public holidays are entitled to at least 300% of their regular salary, not including holiday pay for those paid on a daily basis. Understanding this regulation helps businesses comply with labor laws, ensure fairness, and avoid employee complaints.
The impact of holidays on report submission deadlines.
A key point in the February 2026 legal calendar is that deadlines for reports falling between February 16th and 20th will be extended. For example, the deadline for submission. VAT The deadline for January is usually the 20th, but since February 20th, 2026 is a public holiday, the deadline will be moved to the next working day, February 21st, 2026. Depending on local regulations, if the 21st falls on a Saturday, the deadline may be further adjusted according to the Tax Administration Law.
Tax obligations and specialized reporting in the February 2026 legal calendar.
Tax matters are always a central focus in the February 2026 legal calendar. Businesses should prepare their documents before the Lunar New Year to ensure accuracy and readiness to submit them as soon as the system is back online.
Filing Value Added Tax (VAT) and Personal Income Tax (PIT) returns
According to the Tax Administration Law No. 38/2019/QH14, businesses must submit their tax returns and pay taxes no later than the 20th of the following month. In the legal calendar for February 2026, this date coincides with a public holiday, so accountants should utilize February 21st to fulfill their obligations. MAN – Master Accountant Network recommends completing tax returns before the Tet holiday to avoid network connection or digital signature issues during peak periods.
Chemical Activities Report 2025
For chemical manufacturing or trading companies, the legal calendar for February 2026 reminds us of the February 15th deadline for submitting the 2025 annual summary report. Since February 15th falls on a Sunday and follows the Lunar New Year holiday, the actual deadline will be extended to February 21st, 2026, according to Circular 32/2017/TT-BCT. This is a specialized report with a relatively high administrative penalty if businesses neglect to complete it fully and on time.
Report on small-scale import and export activities
In the February 2026 legal calendar, businesses should not overlook the January 2026 small-scale import/export report. The original deadline was February 19th, but the submission deadline will be postponed to February 21st due to the Lunar New Year holiday. Submitting a complete report helps businesses maintain credibility with the trade management authorities, ensuring smooth and uninterrupted trade operations.
Conclude
The February 2026 legal deadline presents a challenge for accounting departments, as actual working time is shortened by the Lunar New Year holiday. Accurately understanding deadlines and extension regulations is crucial for stable business operations. For complete peace of mind and cost optimization, businesses need a highly professional partner. Proactive planning based on the legal schedule will help businesses maintain compliance and enhance their reputation in the market.
Understanding that difficulty, MAN – Master Accountant Network Providing a service ecosystem including: Auditing services, Tax accounting, Tax consulting services, Tax settlement and Tax reporting. With our team of experienced professionals, we are committed to helping your business adhere to the February 2026 legal reporting schedule, minimize risks, and focus on core business. Contact MAN today to receive the most professional support for this crucial reporting period.
Service contact information at 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 MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about the February 2026 Legal Calendar
According to regulations extending the deadline due to the Lunar New Year holiday in the February 2026 legal calendar, the final deadline for submitting the January VAT return is February 21, 2026. However, if businesses can do it earlier, MAN encourages submission before February 15 to ensure system security. Early submission allows accountants to proactively address any errors that may arise before the holiday period.
Yes, most specialized reports in the February 2026 legal calendar are currently submitted through the Ministry of Industry and Trade's electronic portal. Businesses need to check if their login accounts and digital signatures are still valid to avoid interruptions when submitting reports. Digitizing the reporting process helps authorities manage effectively and saves businesses time in the document submission process.
According to the legal calendar for February 2026, the deadline for paying social insurance contributions remains the last day of the month (February 28th). Since February 28th, 2026 falls on a Saturday, businesses should transfer the payment no later than February 27th to ensure the funds are credited to the system. This helps guarantee insurance benefits for employees and avoids late payment interest charges from the social insurance agency due to funds not being deposited into the account on time. What is the last date to pay VAT for February 2026?
Is it mandatory to submit chemical reports online?
Will a 9-day Tet holiday affect the deadline for paying social insurance contributions?
