Whether or not reporting changes in the workforce is mandatory is a question that many businesses are particularly concerned about when carrying out human resource and insurance procedures. According to regulations... Circular 28/2015/TT-BLDTBXH, This notification is a legally mandatory obligation for all employers when there is a change in the number of personnel (increase or decrease) during the month.
Understanding the regulations regarding labor turnover notification not only helps businesses comply with the law but also avoids unnecessary administrative penalties. In this context... Legal calendar February 2026 With significant fluctuations due to the extended Lunar New Year holiday (Year of the Horse), accountants need to pay special attention to timelines to ensure the accuracy of cash flow and legal documentation. Let's analyze this in detail below with MAN – Master Accountant Network.
Answer: Is it mandatory to report changes in the workforce?
To accurately answer the question of whether reporting changes in the workforce is mandatory, we need to refer to Clause 2, Article 16 of Circular 28/2015/TT-BLDTBXH. The law clearly stipulates: “Before the 3rd of each month, employers must notify the employment service center where their office is located about any changes in the workforce at their unit.” Therefore, this is a mandatory task if there were personnel changes in the preceding month.
However, there is an important exception that helps businesses reduce administrative burden. If the number of employees remains unchanged during the reporting month (no new hires and no resignations), the business is not required to send this notification. This optimizes the time for the HR and accounting departments to focus on other professional tasks.
Below is a summary of current legal regulations addressing the question of whether reporting changes in the workforce is mandatory and the associated risks.
| Content | Details of the regulations | Legal basis |
| Required subjects | The company experienced changes (increase/decrease) in its workforce during the month. | Circular 28/2015/TT-BLDTBXH |
| Submission deadline | Before the 3rd day of the month immediately following the month in which the change occurred. | Article 16 of Circular 28/2015/TT-BLDTBXH |
| Submission form | Form No. 29 issued together with Circular 28. | Appendix to Circular 28/2015/TT-BLDTBXH |
| Penalty level | A fine of between 2,000,000 VND and 4,000,000 VND will be imposed. | Decree 12/2022/ND-CP |
Legal calendar for February 2026: Key dates you can't ignore.
February 2026 is a unique time as the Lunar New Year holiday (Year of the Horse) falls in the middle of the month, directly impacting deadlines for filing declarations and reports. In this context, determining whether the notification of labor changes is mandatory by February 2nd, 2026, is a top priority. Since February 3rd is the deadline, businesses need to complete the documentation by the beginning of the month.
According to Article 148 of the 2015 Civil Code, if the last day of the deadline falls on a public holiday or weekend, the deadline ends at the end of the next working day following that holiday. This is extremely important for all types of cases. VAT, personal income tax January 2026 because the February 20th deadline coincides with the Lunar New Year holiday. Therefore, the actual deadline will be pushed back to February 21st, 2026.
Businesses need to closely monitor the table below to ensure that mandatory labor turnover reporting is carried out concurrently with tax and chemical obligations.
| Deadline | Tasks to be performed | Special note |
| 02/02/2026 | Labor Force Change Notification - January 2026 | Mandatory if there is an increase/decrease in staff. |
| 15/02/2026 | Chemical Activities Report 2025 | Submitted through the National Chemical System |
| 16/02 – 20/02 | Lunar New Year holiday (Year of the Horse) | The online submission system is still operational. |
| 19/02/2026 | Report on small-scale import and export in January 2026 | The deadline has been extended to February 21st due to a clash with the Lunar New Year holiday. |
| 21/02/2026 | Submit VAT and personal income tax returns for January 2026. | Deadline after the end of the holiday period |
| 28/02/2026 | Paying social insurance, health insurance, and trade union fees. | Deductions from the February payroll fund. |
Standard procedure for notifying changes in the workforce.
Once it has been determined whether reporting changes in the workforce is mandatory, businesses need to proceed with the declaration steps as follows: Form No. 29, Circular 28/2015/TT-BLDTBXH. Businesses must list both newly hired employees (those who have just signed contracts) and laid-off employees (those who have resigned or had their contracts terminated). This is currently the only form accepted by the authorities.
Notifications can be submitted directly at the Employment Service Center or through online public service portals depending on the locality. For businesses that reduce their workforce by 50 or more employees, the law requires immediate notification. This helps state management agencies provide timely unemployment support, instead of waiting until the reporting period at the beginning of the following month.
The place to submit the documents is the Employment Service Center where the company's head office is located. Many accountants confuse reporting to the Social Insurance agency with reporting to the Employment Service Center. Remember that, even if you have reported increases and decreases on the Social Insurance software, whether or not to notify about labor changes is mandatory still applies separately according to the current Employment Law.
For branches with their own seals and self-managed personnel, the branch must notify the local authority where it is located. If the branch does not have independent legal personality, the head office will submit a consolidated report for the entire system. Adhering to this process ensures that the company's audit and tax settlement records are always transparent, consistent, and free from legal errors.
Salary and holiday schedules affect labor reports.
The Lunar New Year holiday in 2026 (Year of the Horse) will run from February 16th to February 20th. During this period, business operations may temporarily cease, but legal obligations remain. Determining whether a notification of labor turnover is mandatory before the holiday helps the HR department finalize payroll and holiday allowances accurately for all employees.
According to Article 98 of the 2019 Labor Code, employees working during the Tet holiday (February 16-20) are entitled to a minimum wage of 300%, not including holiday pay. This results in fluctuations in actual labor costs. Businesses need to accurately account for and calculate the amount of social insurance contributions and union fees at the end of February 2026, ensuring maximum benefits for employees.
Many entities are complacent about submitting their reports late, thinking that the holiday period is an unavoidable circumstance. However, the electronic declaration system of the General Department of Taxation and relevant authorities continues to operate continuously. If you are still wondering whether reporting labor fluctuations is mandatory close to Tet (Lunar New Year), please complete it as early as possible. This will help avoid the risk of network congestion or digital signature errors.
MAN – Master Accountant Network advises clients to complete chemical and import/export reports before February 15th. This will help businesses enter the Tet holiday with peace of mind. You won't have to worry about administrative penalties under Decree 125/2020/ND-CP for late submission of tax documents and mandatory labor reports during the month.
Conclude
Hopefully, the above article has thoroughly answered the question of whether reporting labor turnover is mandatory. Complying with the legal deadline of February 2026 is a crucial responsibility for every business. In the context of frequently changing legal regulations, businesses need support from leading experts to optimize tax, accounting, and human resource management processes.
Whether or not reporting labor turnover is mandatory will no longer be a worry when you partner with MAN – Master Accountant Network. With over 30 years of experience, we provide a comprehensive ecosystem of services including:
- Auditing servicesEnsuring absolute transparency and reliability in financial reporting.
- Tax accounting & Tax reportingComplete all labor declarations and reports accurately and on time.
- Tax consulting services & Tax settlementOptimizing legal tax costs and providing in-depth support for explanations.
Contact MAN today for the most professional advice for this important 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: Is reporting labor turnover mandatory?
Yes. Even if the number of employees increases or decreases by only one, businesses are still required to submit Notification Form No. 29 to the Employment Service Center before the 3rd of each month.
The current fine for failing to report changes in the workforce ranges from 2 million to 4 million VND. This is a significant penalty, so businesses need to be mindful of complying with the deadline.
No. The deadline for submitting the labor change notification for January 2026 is February 2nd, 2026. The Lunar New Year holiday (starting February 16th) is not yet here, so businesses must complete the notification by the beginning of the month.
Businesses must submit a report on their employment situation for the first six months of the year (before June 5th) and an annual report (before December 5th) to the local Department of Labor, War Invalids and Social Affairs. If only one employee leaves the company, is it mandatory to report the labor turnover?
Will I be heavily penalized for forgetting to submit the labor change notification?
Will the 2026 Lunar New Year holiday change the deadline for submitting the January labor report?
Besides the monthly report, are there any other periodic labor reports that businesses are required to submit?
