During their operations, businesses must submit more than tax and financial reports. They must also prepare various periodic reports in several areas. The most common areas include labor, occupational safety and hygiene, occupational health, environmental protection, chemicals, and foreign workers. Many businesses only become aware of these obligations after receiving an official reminder. By then, the deadline may be very close. Some reports may even already be overdue. The following article by LawPlus summarizes the reports that businesses should review each year. This helps businesses create a compliance schedule and assign responsible departments.
1. Report on Changes in the Workforce
Applicable Entities and Legal Basis
Under Article 12 of the 2019 Labor Code, consolidated in Consolidated Document No. 18/VBHN-VPQH 2026, employers must report workforce changes during their operations. Article 4 of Decree No. 145/2020/ND-CP also provides for this obligation. This report helps state authorities manage workforce numbers, quality, and changes within businesses.
Reporting Deadline and Method
Under Article 71 of Decree No. 129/2025/ND-CP, the authority receiving these reports changed from 2025. Businesses should follow the schedule below. The report is submitted every six months before June 5 and annually before December 5. It is submitted to the Department of Home Affairs of the province or city where the business or branch is located. The report should be submitted online through the National Public Service Portal using Form No. 01/PLI under Appendix I of Decree No. 145/2020/ND-CP. A paper copy should only be submitted to the Department of Home Affairs when online submission is not possible.
Notification and Coordination Obligations
In addition to submitting the report to the Department of Home Affairs, businesses must notify the regional social insurance authority where their head office or branch is located. This notification supports data reconciliation between the relevant authorities.
Notes for Projects in Industrial Parks and Economic Zones
For workers employed in industrial parks or economic zones, employers must send the report or notification to three parties. These include the Department of Home Affairs, the regional social insurance authority, and the management board of the industrial park or economic zone. This requirement supports specialized monitoring activities.
2. Consolidated Report on Occupational Accidents
Businesses employing workers must prepare a consolidated report on occupational accidents. This obligation is based on Article 36 of the 2015 Law on Occupational Safety and Hygiene, consolidated in Consolidated Document No. 14/VBHN-VPQH 2024, and Article 24 of Decree No. 39/2016/ND-CP.
The six-month report must be submitted before July 5. The annual report must be submitted before January 10 of the following year. Businesses should use the form in Appendix XII of Decree No. 39/2016/ND-CP. The report may be submitted online through the public service portal. It may also be sent by post or email. The receiving authority is the Department of Home Affairs where the business’s head office is located.
This obligation is particularly important for factories, warehouses, construction sites, and direct production departments. These workplaces often involve specific occupational risks. The reporting requirement still applies even when no occupational accident occurs during the reporting period.
3. Occupational Health Report
Work establishments must manage workers’ health and carry out occupational health activities. They must also prepare reports using the applicable forms and meet the relevant deadlines. Businesses should assign the human resources department to coordinate with occupational safety staff, workplace medical staff, or health examination providers. This helps ensure that the data is properly consolidated.
Under Articles 27 and 81 of the 2015 Law on Occupational Safety and Hygiene, consolidated in Consolidated Document No. 14/VBHN-VPQH, work establishments must prepare and maintain workers’ health records. They must also maintain occupational disease records where applicable. Reports should use the form in Appendix 8 issued with Circular No. 19/2016/TT-BYT. Businesses must report annually on workers’ health management to the competent local health authority.
The six-month report must be submitted before July 5. The annual report must be submitted before January 10 of the following year. These deadlines are based on Circular No. 19/2016/TT-BYT.
4. Report on Occupational Accident Cases Receiving Examination and Treatment
This report does not apply to all ordinary businesses. The obligation is provided under Article 25 of Decree No. 39/2016/ND-CP and applies specifically to medical examination and treatment establishments. Hospitals and clinics that examine or treat occupational accident victims must submit the required reports.
The six-month report must be submitted before July 5. The annual report must be submitted before January 10 of the following year. The report must use the form in Appendix XVIII of Decree No. 39/2016/ND-CP. The receiving authority is the local Department of Health.
Article 25 also provides that medical examination and treatment establishments must report statistics on occupational accident victims who receive examination and treatment. A business that only has a first-aid unit or ordinary workplace medical staff is not automatically required to prepare this report. The same applies to businesses that only contract with a medical examination and treatment establishment. However, such businesses should ensure that workers’ treatment data remains consistent with the occupational accident records kept by the business. Records of fatal occupational accidents must be retained for 15 years. These records should be available for inspections involving health and labor authorities.
5. Report on the Employment of Foreign Workers
Employers that employ foreign workers in Vietnam must periodically report their foreign workforce. This obligation is not limited to foreign-invested businesses. It applies to all employers that fall within the scope of the foreign worker regulations.
Reports are submitted to the Department of Home Affairs of the province or city where the foreign workers are employed. Submission is usually made through the public service system or through another method instructed by the competent local authority. Businesses should check the applicable submission channel before the deadline. The six-month report is due before July 5. The annual report is due before January 5. The report uses Form No. 07/PLI issued with Decree No. 152/2020/ND-CP, as updated under the 2026 one-stop administrative system.
Reported data should be consistent with documents explaining the need to employ foreign workers. It should also match the approval of job positions, work permits, or confirmation of work permit exemption. Businesses should assign one person to consolidate information from human resources, legal, and administrative departments. This helps prevent missing or inaccurate information.
6. Environmental Protection Report
Not every business must prepare the same type of environmental protection report. The reporting obligation depends on the business’s activities, environmental records, and the contents of its environmental permit.
Under the 2020 Law on Environmental Protection, consolidated in Consolidated Document No. 98/VBHN-VPQH, and Circular No. 02/2022/TT-BTNMT, consolidated in Consolidated Document No. 55/VBHN-BNNMT, businesses should review their environmental reporting obligations carefully.
Applicable Entities
The obligation applies to businesses that have been granted an environmental permit or have completed environmental registration. Facilities operating wastewater or exhaust gas treatment systems require particular attention. Facilities generating hazardous waste should also maintain detailed monitoring data for their reports.
Reporting Deadline
The reporting period runs from January 1 to December 31 each year. Ordinary production and business establishments must complete and submit the report before January 15 of the following year. Infrastructure investors of industrial parks or industrial clusters must submit the report before January 20 each year.
Receiving Authority
The report is submitted to the authority that approved the environmental impact assessment results. It may also be submitted to the authority that issued the environmental permit or received the environmental registration. The report should also be sent to the local Department of Agriculture and Environment.
Submission Method
Businesses are encouraged to submit reports electronically through the National Environmental Information System or the provincial environmental information system. This helps ensure consistent environmental management data.
7. Chemical Activity Report
Not every business using chemicals must prepare a chemical activity report. This obligation mainly applies to organizations and individuals involved in chemical production or trading within the regulated scope. It also applies to entities subject to periodic reporting requirements under chemical regulations.
Under the 2025 Law on Chemicals, consolidated in Consolidated Document No. 35/VBHN-VPQH, and Article 27 of Decree No. 26/2026/ND-CP, relevant organizations and individuals must submit periodic reports. The report must be submitted before February 15 each year for data from the previous year. It must be updated accurately and completely in the specialized chemical database. The applicable form is prescribed by the Minister of Industry and Trade.
Key entities include chemical producers, formulators, and traders. Businesses using chemicals in textile dyeing, electronic components, plastics, and metal surface treatment may also be subject to the requirement. Laboratories and chemical logistics providers may also fall within the reporting scope.
Businesses that only purchase common chemicals for office cleaning or essential daily activities are generally not required to prepare a specialized chemical activity report. However, they should retain invoices and supporting documents to demonstrate the scale of chemical use during an inspection.
8. Declaration of Machinery and Equipment Subject to Strict Occupational Safety Requirements
This obligation does not arise on an annual reporting cycle. Instead, it is linked to the actual installation and operation of equipment. The obligation arises when a business uses machinery, equipment, or materials on the list subject to strict occupational safety and hygiene requirements. Examples include boilers, refrigeration systems, pressure vessels, elevators, forklifts, cranes, and electric hoists.
Under Articles 30 and 31 of the 2015 Law on Occupational Safety and Hygiene, consolidated in Consolidated Document No. 14/VBHN-VPQH, and Decree No. 44/2016/ND-CP, consolidated in Consolidated Document No. 2279/2023, businesses must comply with inspection and declaration requirements.
Inspection Obligation
All equipment on the mandatory list must undergo technical safety inspection. The inspection must be conducted by a licensed inspection organization. The equipment must pass the inspection before first use. Periodic or extraordinary inspections must also be carried out during operation. Businesses are prohibited from intentionally using equipment that has not been inspected or has failed to meet inspection requirements.
Declaration Obligation
Within 30 days from the date the equipment is put into use, businesses must submit a declaration of use. The declaration must follow the form in Appendix Iđ of Decree No. 44/2016/ND-CP. It must be submitted to the Department of Home Affairs in the locality where the equipment is used.
Technical Records Management
Businesses must prepare and retain complete technical safety records for each piece of equipment at the workplace. These records must be available for inspection by competent authorities. If equipment is transferred or leased, the seller or lessor must provide the original technical safety records to the buyer or lessee.
During specialized inspections, authorities may review more than inspection certificates. They may also examine administrative declarations, operating logs, technical records, and the training qualifications of workers who directly operate the equipment. Businesses may face serious administrative penalties for violations under Article 24 of Decree No. 12/2022/ND-CP.
9. Conclusion
Businesses should not focus only on tax and financial reports. They may also have many other reporting obligations during the year. Common reports include labor reports, occupational accident reports, occupational health reports, environmental reports, chemical activity reports, and foreign worker reports. Not every report applies to every business. However, once a business falls within the applicable scope, late submission may create compliance risks.
LawPlus recommends that businesses prepare a reporting schedule at the beginning of each year. The schedule should specify the report name, responsible department, reporting period, submission deadline, and receiving authority. This approach can help businesses reduce risks during inspections, audits, and internal document reviews.