Decree 274/2025/ND-CP detail Law on Social Insurance regarding late payment and evasion of payment of compulsory social insurance and unemployment insurance premiums

DECREE

Detailing a number of articles of the Law on Social Insurance regarding late payment and evasion of payment of compulsory social insurance and unemployment insurance premiums; complaints and denunciations related to social insurance

Pursuant to the Law No. 63/2025/QH15 on Organization of the Government;

Pursuant to the Law No. 41/2024/QH15 on Social Insurance;

Pursuant to the Law No. 38/2013/QH13 on Employment;

Pursuant to the Law No. 02/2011/QH13 on Complaints, as amended and supplemented under the Law No. 42/2013/QH13 on Reception of Citizens;

Pursuant to the Law No. 25/2018/QH14 on Denunciations, as amended and supplemented under the Law No. 59/2020/QH14 on Enterprises;

At the proposal of the Minister of Home Affairs;

The Government promulgates the Decree detailing a number of articles of the Law on Social Insurance regarding late payment and evasion of payment of compulsory social insurance and unemployment insurance premiums; complaints and denunciations related to social insurance.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details a number of provisions concerning the late payment and evasion of payment of compulsory social insurance and unemployment insurance premiums; complaints and denunciations related to social insurance under Clause 4, Article 35; Clause 2, Article 39; Clause 4, Article 40; Clause 4, Article 41; Clause 7, Article 130; and Clause 5, Article 131 of the Law on Social Insurance.

Article 2. Subjects of application

1. Employees subject to participation in compulsory social insurance as prescribed in Clauses 1, 2, and 5, Article 2 of the Law on Social Insurance.

2. Employers subject to participation in compulsory social insurance as prescribed in Clause 3 Article 2 of the Law on Social Insurance.

3. Employees and employers subject to participation in unemployment insurance as prescribed in Article 43 of the Law on Employment.

4. Agencies, organizations, and other individuals related to the late payment and evasion of payment of compulsory social insurance and unemployment insurance premiums; complaints and denunciations related to social insurance as prescribed in this Decree.

Chapter II

LATE PAYMENT AND EVASION OF PAYMENT OF COMPULSORY SOCIAL INSURANCE AND UNEMPLOYMENT INSURANCE PREMIUMS

Article 3. Urging the performance of the responsibility to pay compulsory social insurance premiums and unemployment insurance premiums

Urging the performance of the responsibility to pay compulsory social insurance premiums and unemployment insurance premiums as prescribed in Clause 4, Article 35 of the Law on Social Insurance shall be provided as follows:

1. Late payment under Clause 1, Article 38 of the Law on Social Insurance: On a monthly basis, the Director of the social insurance agency directly managing the entities participating in compulsory social insurance and unemployment insurance shall review and identify employers that make late payments in accordance with Clause 1, Article 38 of the Law on Social Insurance; within the first 10 days of the month, send a written notice requesting the employer to fulfill the obligation to pay compulsory social insurance and unemployment insurance premiums in accordance with the guidance provided in Appendix I attached to this Decree, which shall include the following principal contents:

a) Pursuant to Articles 35, 38, 39, 40, and 41 of the Law on Social Insurance and the provisions of the Decree detailing a number of articles of the Law on Social Insurance regarding late payment and evasion of payment of compulsory social insurance and unemployment insurance premiums; complaints and denunciations related to social insurance.

b) Amount of late or evaded payment: a detailed breakdown of each item of late or evaded payment.

c) Number of days of late or evaded payment: a detailed breakdown of each item of late or evaded payment calculated based on the number of days of delay or evasion.

d) Payable amount at the rate of 0.03% per day calculated on the total amount and number of days of late or evaded payment.

dd) Law provisions on measures for handling acts of late payment and evasion of payment.

e) Time limit for converting an act of late payment into an act of evasion of payment and measures for handling acts of evasion of payment.

g) Requesting the employer to report the reasons for the late payment (in cases of force majeure or other objective and unforeseeable circumstances that could not be prevented despite all necessary measures and available capacities, relevant dossiers shall be submitted together with the report no later than the 25^th day of the month in which the urging notice is issued).

2. Upon detecting that an employer has made a late payment or evaded payment not falling under the cases specified in Clause 1 of this Article, within 05 working days, the social insurance agency shall issue an urging notice covering the contents stipulated in Clause 1 of this Article to request the employer to fulfill the obligation to pay compulsory social insurance and unemployment insurance premiums and specify the grounds for detecting or receiving information on acts of making late payment or evading payment of compulsory social insurance and unemployment insurance premiums.

3. Information on employers that make late payments or evade the payment of compulsory social insurance premiums.

a) Before the 15^th of the first month of the next quarter, provincial social insurance agencies shall send the information on employers that make late payments or evade the payment, as of the end of the quarter, to the state management agencies of social insurance, unemployment insurance premiums and relevant inspection agencies for consideration and handling under their own authorities.

b) Social insurance agencies shall report on employers that make late payments or evade the payment to competent authorities immediately upon request.

Article 4. Cases not considered as evasion of payment of compulsory social insurance and unemployment insurance premiums

Cases prescribed in Clause 1, Article 39 of the Law on Social Insurance shall not be considered as evasion of payment of compulsory social insurance and unemployment insurance premiums when arising from one of the following reasons as officially announced by a competent authority on natural disaster prevention and control, emergency situations, civil defense, or epidemic prevention and control, including:

1. Storms, floods, inundations, earthquakes, major fires, prolonged droughts, and other natural disasters that directly and seriously affect production and business activities.

2. Dangerous epidemics officially declared by a competent state authority, causing serious impacts on the production and business activities as well as the financial capacity of agencies, organizations, and employers.

3. A state of emergency as prescribed by law that unexpectedly and abruptly affects the operations of agencies, organizations, and employers.

4. Other force majeure events as prescribed by civil law.

Article 5. The late-paid premium amount and number of days of late payment of compulsory social insurance and unemployment insurance premiums

The late-paid premium amount and number of days of late payment of compulsory social insurance and unemployment insurance premiums as prescribed in Clause 1, Article 40 of the Law on Social Insurance are provided as follows:

1. The late-paid compulsory social insurance or unemployment insurance premium amount.

a) Late payment as prescribed in Clause 1, Article 38 of the Law on Social Insurance: the late-paid compulsory social insurance premium amount refers to the amount under the employer’s responsibility as prescribed in Clause 4, Article 13 of the Law on Social Insurance that remains payable as registered after the latest deadline for payment of compulsory social insurance premiums prescribed in Clause 4, Article 34 of the Law on Social Insurance; the late-paid unemployment insurance premium amount refers to the amount under the employer’s responsibility that remains payable as registered after the latest deadline for payment of unemployment insurance premiums as prescribed by the law on unemployment insurance.

b) Late payment as prescribed in Clauses 2, 3, Article 38 of the Law on Social Insurance: the late-paid compulsory social insurance premium amount refers to the amount under the employer’s responsibility as prescribed in Clause 4, Article 13 of the Law on Social Insurance to be paid for employees that have not been registered for participation in social insurance within 60 days from the expiration of the deadline prescribed in Clause 1, Article 28 of the Law on Social Insurance; the late-paid unemployment insurance premium amount refers to the amount under the employer’s responsibility to be paid for employees that have not been registered for participation in unemployment insurance within 60 days from the expiration of the deadline for participation in unemployment insurance as prescribed by the law on unemployment insurance.

c) Cases specified at Points a and b, Clause 1, Article 39 of the Law on Social Insurance that shall not be considered as evasion of payment as prescribed in Article 4 of this Decree: the late-paid compulsory social insurance premium amount refers to the amount under the employer’s responsibility as prescribed in Clause 4, Article 13 of the Law on Social Insurance that must be paid for employees during the period in which they have not yet participated in social insurance; the late-paid unemployment insurance premium amount refers to the amount under the employer’s responsibility to be paid for employees during the period in which they have not yet participated in unemployment insurance in accordance with the law on unemployment insurance.

d) Cases specified at Points c, d, dd, e, and g, Clause 1, Article 39 of the Law on Social Insurance that shall not be considered as evasion of payment as prescribed in Article 4 of this Decree: the late-paid compulsory social insurance or unemployment insurance premium amount shall be determined in accordance with Point a, Clause 1 of this Article.

2. The number of days of late payment of compulsory social insurance and unemployment insurance premiums.

The number of days of late payment of compulsory social insurance and unemployment insurance premiums shall be determined from the day following the expiration of the registration deadline for participation in social insurance and the latest deadline for payment of social insurance premiums as prescribed in Clauses 1 and 2, Article 28, and Clause 4, Article 34 of the Law on Social Insurance, or after the latest deadline for payment of unemployment insurance premiums as prescribed by the law on unemployment insurance.

Article 6. The amount not paid due to the evasion and the number of days of evasion of payment of compulsory social insurance and unemployment insurance premiums

The amount not paid due to the evasion and the number of days of evasion of payment of compulsory social insurance and unemployment insurance premiums as prescribed in Clause 1, Article 41 of the Law on Social Insurance are prescribed as follows:

1. The amount not paid due to the evasion of payment of compulsory social insurance and unemployment insurance premiums.

a) Evasion of payment as specified at Points a and b, Clause 1, Article 39 of the Law on Social Insurance: The amount not paid due to the evasion of payment of compulsory social insurance premiums refers to the amount under the employer’s responsibility as prescribed in Clause 4, Article 13 of the Law on Social Insurance to be paid for employees that have not been registered for participation in social insurance within 60 days from the expiration of the deadline prescribed in Clause 1, Article 28 of the Law on Social Insurance; the amount not paid due to the evasion of payment of unemployment insurance premiums refers to the amount under the employer’s responsibility to be paid for employees that have not been registered for participation in unemployment insurance within 60 days from the expiration of the deadline for participation in unemployment insurance as prescribed by the law on unemployment insurance.

b) Evasion of payment as specified at Points c and d, Clause 1, Article 39 of the Law on Social Insurance: The amount not paid due to the evasion of payment of compulsory social insurance premiums refers to the amount under the employer’s responsibility as prescribed in Clause 4, Article 13 of the Law on Social Insurance that remains payable to the social insurance fund due to the registration of wages as the basis for compulsory social insurance premium payment lower than the level prescribed in Clause 1, Article 31 of the Law on Social Insurance; the amount not paid due to the evasion of payment of unemployment insurance premiums refers to the amount under the employer’s responsibility that remains payable to the unemployment insurance fund due to the registration of wages as the basis for compulsory unemployment insurance premium payment lower than the level prescribed by the law on unemployment insurance.

c) Evasion of payment as specified at Points dd and e, Clause 1, Article 39 of the Law on Social Insurance: The amount not paid due to the evasion of payment of compulsory social insurance premiums refers to the amount under the employer’s responsibility as prescribed in Clause 4, Article 13 of the Law on Social Insurance that remains payable as registered after 60 days from the latest deadline for payment of compulsory social insurance premiums, as prescribed in Clause 4, Article 34 of the Law on Social Insurance and after having been urged for payment by a competent authority in accordance with Article 35 of the Law on Social Insurance and Article 3 of this Decree; the amount not paid due to the evasion of payment of unemployment insurance premiums refers to the amount under the employer’s responsibility that remains payable as registered after 60 days from the latest deadline for payment of unemployment insurance premiums, as prescribed by the law on unemployment insurance and after having been urged for payment by a competent authority in accordance with Article 35 of the Law on Social Insurance and Article 3 of this Decree.

2. The number of days of evasion of payment of compulsory social insurance and unemployment insurance premiums.

a) The number of days of evasion of payment of compulsory social insurance and unemployment insurance premiums shall be determined starting from the day following the latest deadline for payment of social insurance premiums as prescribed in Clauses 1 and 2 of Article 28 and Clause 4 of Article 34 of the Law on Social Insurance or after the latest deadline for payment of unemployment insurance premiums as prescribed by the law on unemployment insurance.

b) Evasion of payment as specified at Points c and d, Clause 1, Article 39 of the Law on Social Insurance.

For the monthly payment method: the number of days of evasion of payment of compulsory social insurance and unemployment insurance premiums shall be determined starting from the day following the last day of the month subsequent to the month in which the registered wage used as the basis for compulsory social insurance premium payment is lower than that prescribed in Clause 1, Article 31 of the Law on Social Insurance.

For the quarterly or semi-annual payment method: the number of days of evasion of compulsory social insurance and unemployment insurance premium payment shall be determined starting from the day following the last day of the month immediately succeeding the registered payment cycle in which the wage used as the basis for compulsory social insurance premium payment is lower than that prescribed in Clause 1, Article 31 of the Law on Social Insurance.

c) Evasion of payment as specified at Points dd and e, Clause 1, Article 39 of the Law on Social Insurance:

For an employer that has been urged by the competent authority 45 days from the latest deadline for payment of social insurance premiums as prescribed in Clause 4, Article 34 of the Law on Social Insurance: the number of days of evasion of payment of compulsory social insurance and unemployment insurance premiums shall be determined starting after 60 days from the latest deadline for payment of social insurance premiums as prescribed in Clause 4, Article 34 of the Law on Social Insurance or after the latest deadline for payment of unemployment insurance premiums as prescribed by the law on unemployment insurance.

For an employer that has been urged by the competent authority after 45 days from the latest deadline for payment of social insurance premiums as prescribed in Clause 4, Article 34 of the Law on Social Insurance: The number of days of evasion of payment of compulsory social insurance and unemployment insurance premiums shall be determined from the 15^th day following the issuance date of the urging notice by the competent authority.

Article 7. Determination of acts of making late payment or evading payment; collection of the late-paid premium amount and the amount not paid due to the evasion and collection of an amount equivalent to 0.03% per day calculated on the late-paid premium amount and the amount not paid due to the evasion

1. The social insurance agency directly managing the entities participating in compulsory social insurance and unemployment insurance shall determine acts of making late payment or evading payment of compulsory social insurance and unemployment insurance premiums; apply or submit to the competent authority for the application of measures for handling acts of making late payment or evading payment of compulsory social insurance and unemployment insurance premiums.

2. Each month, the social insurance agency directly managing the entities participating in compulsory social insurance and unemployment insurance shall determine the late-paid premium amount and the amount not paid due to the evasion of compulsory social insurance and unemployment insurance premium payment, as well as the number of days of late payment or evasion of payment of compulsory social insurance and unemployment insurance premiums; calculate the amount payable by the employer at the rate of 0.03% per day on the late-paid premium amount and the amount not paid due to the evasion; notify the employer for reconciliation; organize the collection and management thereof in accordance with regulations.

Chapter II

COMPLAINTS AND DENUNCIATIONS RELATED TO SOCIAL INSURANCE

Section 1

COMPLAINTS ABOUT SOCIAL INSURANCE

Article 8. The competence to settle complaints

1. Except the cases specified in Clause 2 of this Article, the competence to settle complaints about social insurance-related decisions or acts of social insurance agencies is as follows:

a) The head of a social insurance agency is competent to settle a first-time complaint about the social insurance-related decision or act of his/her own and of the competent person directly under his/her management;

b) The head of the immediately superior social insurance agency is competent to settle the second-time complaint about the social insurance-related decision or act that has been settled by the head of the subordinate social insurance agency for the first time but is still being complained about or when the first-time complaint is left unsettled after time limit for settlement expires.

c) In case complainants do not agree with the complaint settlement made by the entities specified at Points a and b, Clause 1 of this Article, they shall have the right to initiate a lawsuit before the Court in accordance with the law.

2. The settlement of complaints about decisions or acts related to the enjoyment of social insurance allowances or the calculation of working time in the state sector for enjoyment of social insurance allowances before January 1, 1995, in case the original dossiers are insufficient or no longer available, or the employee-managing agencies or units no longer exist, shall be carried out as follows:

a) Heads of provincial-level social insurance agencies shall settle first-time complaints;

b) In case complainants do not agree with first-time complaint settlement by heads of provincial-level social insurance agencies or complaints have not yet been settled within the prescribed time limit, they have the right to file complaints to chairpersons of provincial-level People’s Committees or initiate lawsuits at court in accordance with law;

c) In case complainants do not agree with second-time complaint settlement by chairpersons of provincial-level People’s Committees or complaints have not yet been settled within the prescribed time limit, they have the right to initiate lawsuits at court in accordance with law.

Article 9. Order and procedures for settling complaints

The order and procedures for settling complaints against decisions or acts related to social insurance shall be carried out in accordance with the law on complaints.

Article 10. Public disclosure of complaint settlement decisions

Within 15 days from the date of issuance of the complaint settlement decision, the person competent to settle the complaint shall publicly disclose the complaint settlement decision in one of the following forms:

1. Announcement at a meeting of the agency where the complained is employed.

Participants shall include: the complaint settler, the complainant or their authorized representative, the complained, and relevant agencies, organizations, or individuals. Prior to holding the public meeting, the person competent to settle the complaint must issue a written notice to the relevant agencies, organizations, and individuals 03 working days in advance.

2. Posting at the office premises or the citizen reception area of the agency that settled the complaint. The complaint settlement decision shall be posted for a minimum period of 15 days from the date of posting.

3. Public announcement of the complaint settlement results.

The person competent to settle the complaint shall select one of the mass media channels, including radio, television, printed newspapers, electronic newspapers, or the portal/website of the agency of the person competent to settle the complaint, to make the public announcement. The number of public announcements shall be at least 02 broadcasts on radio, at least 02 broadcasts on television, and at least 02 consecutive issues in printed newspapers. The duration of publication on electronic newspapers, portals, or websites shall be at least 15 consecutive days.

Article 11. Enforcement of legally effective complaint settlement decisions

1. Responsibilities of the complaint settler in enforcing a complaint settlement decision that has taken legal effect

a) No later than 05 working days from the date the complaint settlement decision takes legal effect, within the scope of their duties and authority, the complaint settler shall take measures to implement, or issue a written directive to relevant agencies, organizations, or individuals to organize the enforcement of the legally effective complaint settlement decision. The written directive shall clearly specify the responsibilities of the enforcing agency or organization; the agencies, organizations, and individuals required to comply; the responsibilities of relevant agencies, organizations, and individuals; the specific contents and deadlines for implementation; and the requirement to report the implementation results to the complaint settler.

b) The person competent to settle the complaint shall personally, or authorize a relevant agency or organization, to monitor, urge, and inspect the enforcement of the complaint settlement decision that has taken legal effect. In case an agency, organization, or individual is detected to fail to implement, or improperly, incompletely, or untimely implement the complaint settlement decision that has taken legal effect, measures within the competent authority shall be applied promptly and strictly to ensure compliance.

2. Responsibilities of the complained in enforcing a complaint settlement decision that has taken legal effect

a) Pursuant to the complaint settlement decision that has taken legal effect, the complained shall organize the enforcement of the legally effective complaint settlement decision.

In case the complaint settlement decision requires amendment, supplementation, or annulment of part or all of the social insurance-related decision, the complained shall issue a new decision to replace or to amend and supplement the complained decision; apply measures within the competence to restore the lawful rights and interests of the complainant and related parties that have been infringed.

In case the complaint settlement decision concludes that the complained social insurance-related decision is lawful, the complainant shall be obliged to comply with that decision. In case the complainant fails to comply, the competent person shall organize the enforcement of the decision implementation.

In case the complaint settlement decision concludes that the social insurance-related act is lawful, the complainant shall be obliged to comply. In case the complaint settlement decision concludes that the social insurance-related act is unlawful, the complained shall cease such act and cooperate with the competent agencies, organizations, and individuals in restoring the lawful rights and interests of the complainant.

b) The complained shall report to the competent agencies, organizations, or individuals on the enforcement of the complaint settlement decision that has taken legal effect.

3. Responsibilities of the complainant in enforcing a complaint settlement decision that has taken legal effect

a) To cooperate with the competent agencies, organizations, and individuals in restoring their lawful rights and interests that have been infringed by unlawful social insurance-related decisions or acts (if any).

b) To comply with the complained social insurance-related decision or act if such decision or act is concluded by the competent authority to be lawful.

c) To comply with the decision of the competent authority to implement the complaint settlement decision that has taken legal effect.

4. Responsibilities of persons with related lawful rights and interests in enforcing a complaint settlement decision that has taken legal effect

a) To cooperate with the competent agencies, organizations, and individuals in restoring the lawful rights and interests of the complainant.

b) To comply with the decisions of the competent authority to implement the complaint settlement decision that has taken legal effect and contains contents related to their lawful rights and interests.

5. Consideration of complaint settlement in violation of law

a) Upon discovering that the complaint settlement violates the law and causes damage to the interests of the State, the Prime Minister shall request the competent person or assign the Inspector-General, the Minister of Home Affairs, or the Minister of Finance to report to the Prime Minister for direction and resolution.

b) Upon discovering that the complaint settlement process violates the law and causes damage to the lawful rights and interests of citizens, agencies, or organizations, the Inspector-General, the Minister of Home Affairs, or the Minister of Finance shall direct the resolution thereof.

Section 2

DENUNCIATIONS ABOUT SOCIAL INSURANCE

Article 12. Competence in settling denunciations related to social insurance

1. Denunciations of acts violating the law in the performance of official duties concerning social insurance by cadres, civil servants, and public employees shall be settled by the head of the social insurance agency competent to manage such cadres, civil servants, and public employees.

Denunciations of acts violating the law in the performance of official duties concerning social insurance committed by the head or the deputy head of a social insurance agency shall be settled by the head of the immediately superior social insurance agency.

2. Denunciations of acts violating the law in the performance of official duties concerning social insurance committed by cadres, civil servants, and public employees during their previous tenure, who have been transferred to another agency or organization or are no longer serving as cadres, civil servants, and public employees, shall be handled as follows:

a) In cases where the denounced is the head or deputy head who has been transferred to another agency or organization but still holds an equivalent position, the head of the superior social insurance agency directly managing the social insurance agency where the denounced worked at the time the violation occurred shall take the lead in handling the denunciation; the head of the immediate superior agency or organization managing the denounced shall coordinate in the settlement.

b) In cases where the denounced has been transferred to another agency or organization and holds a higher position, the head of the agency or organization currently managing the denounced shall take the lead in handling the denunciation; the head of the social insurance agency managing the denounced at the time the violation occurred shall coordinate in the settlement.

In cases where the denounced has been transferred to another agency or organization and is the head or deputy head of that agency or organization, the head of the immediate superior agency or organization of that agency or organization shall take the lead in handling the denunciation; the head of the social insurance agency that managed the denounced at the time the violation occurred shall coordinate in the settlement.

c) In cases where the denounced has been transferred to another agency or organization but does not fall within the cases specified at Points a and b of this Clause, the head of the social insurance agency managing the denounced at the time the violation occurred shall take the lead in handling the denunciation; the head of the agency or organization currently managing the denounced shall coordinate in the settlement;

d) In cases where the denounced is no longer a cadre, public employee, or civil servant, the head of the social insurance agency managing the denounced at the time the violation occurred shall take the lead in handling the denunciation.

3. Denunciations against agencies or organizations concerning the performance of duties and official tasks related to social insurance shall be settled by the head of the immediate superior agency or organization of such agency or organization.

4. The social insurance agency shall settle denunciations concerning acts in violation of the law in the observance of the law on social insurance, except for the cases prescribed in Clause 5 of this Article.

5. The Chairperson of the Provincial-level People’s Committee shall settle denunciations concerning acts in violation of the law committed by agencies, organizations, or individuals in the observance of the law on social insurance before 1995.

Article 13. Responsibilities for assisting the Chairperson of the Provincial-level People’s Committee in settling denunciations

Based on the nature and substance of the acts violating the law in the observance of social insurance regulations prior to 1995 that are denounced, the Chairperson of the provincial-level People’s Committee shall assign the Provincial Inspectorate or a specialized agency under the provincial-level People’s Committee to take the lead and coordinate with relevant agencies, organizations, and units in advising and assisting the Chairperson of the provincial-level People’s Committee in settling the denunciations.

Article 14. Order and procedures for settling denunciations

The order and procedures for settling denunciations concerning acts violating the law in the observance of social insurance regulations as prescribed in Clauses 2 and 3, Article 131 of the Law on Social Insurance shall be implemented in accordance with the law on denunciations.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 15. Effect

This Decree takes effect on November 30, 2025.

Article 16. Responsibilities for implementation

1. The Minister of Home Affairs shall guide and supervise the implementation of this Decree.

2. Vietnam Social Security, under the Ministry of Finance, shall:

a) Determine and monitor employees and employers subject to participation in compulsory social insurance and unemployment insurance; urge and guide the preparation of registration dossiers for participation in compulsory social insurance and unemployment insurance.

b) Organize the collection and disbursement of compulsory social insurance and unemployment insurance premiums in accordance with the law.

c) Settle complaints and denunciations related to the implementation of social insurance and unemployment insurance in accordance with this Decree and other relevant laws.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, and chairpersons of provincial-level People’s Committees and centrally-run cities shall implement this Decree./.