Maternity regime is the top concern of employees when participating in social insurance. Regarding the benefits to be enjoyed such as: antenatal care, childbirth, postnatal care… Understanding the concerns of customers, Viet An Tax Agent would like to present the Maternity benefit rate in Vietnam so that employees can fully grasp their rights.
Legal basis
- Labor Code 2019;
- Law on Social Insurance 2014;
- Circular 59/2015/TT-BLDTBXH detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance, amended and supplemented by Circular 06/2021/TT-BLDTBXH.
Conditions for enjoying maternity benefits
An employee is entitled to the maternity regime when he/she falls into one of the following categories:
- Pregnant female workers
- Female workers give birth
- Female employees are surrogates and the mother asks for surrogacy
- The employee adopts a child under 6 months old
- Female employees put on IUDs, Employees use sterilization measures.
- A male employee who is paying social insurance premiums has a wife giving birth to a child.
The following fields:
- Female workers give birth.
- Female employees are surrogates and the mother asks for surrogacy
- The employee adopts a child under 6 months old.
If you have to pay social insurance contributions for 6 months or more in the 12 months before giving birth or adopting a child, you will be entitled to the maternity regime.
- Female employees who have given birth to a child and have paid social insurance premiums for full 12 months or more but have to take a leave of absence from work to take care of the pregnancy as prescribed by a competent medical facility, must pay social insurance premiums from full 12 months or more. 3 months or more during the 12 months before giving birth.
- An employee who meets the above two conditions but terminates his/her labor contract or labor contract or quits his/her job before the time of giving birth or adopting a child under 6 months old is still entitled to the maternity regime as prescribed.
Maternity benefit period
Time to enjoy benefits during pregnancy check-up
- During pregnancy, female employees are entitled to take leave from work to go to antenatal care 5 times, 1 day each time.
- If the patient is far from the medical examination and treatment facility, or the pregnant woman has a medical condition or the pregnancy is abnormal, she is entitled to 2 days off for each prenatal check-up.
Note : The above time is based on working days excluding weekends, New Year holidays, and weekends.
Benefit rate : {(Average monthly salary on which social insurance premiums are based for 06 months before taking leave for maternity leave) / 24 days} * 100% * Number of days off
The period of enjoying the regime in case of miscarriage, aspiration curettage, stillbirth or pathological abortion.
The maximum leave time is as follows:
- 10 days if less than 5 weeks pregnant.
- 20 days if the pregnancy is from 5 weeks to under 13 weeks.
- 40 days if the pregnancy is from 13 weeks to less than 25 weeks.
- 50 days if the pregnancy is 25 weeks or more.
Note : The time off work to enjoy the maternity regime as prescribed above includes public holidays, New Year holidays, and weekly rest days.
Benefit rate : {(Average monthly salary on which social insurance premiums are based for 06 months before leaving for maternity leave) / 30 days} * 100% * Number of days off
Time to enjoy benefits when giving birth
- Female employees giving birth are entitled to take maternity leave before and after giving birth for 6 months. In case of twins or more, from the second child onwards, for each child, the mother is entitled to an extra month of leave.
- The maximum period of maternity leave before childbirth is not more than 02 months
Benefit rate : (Average monthly salary on which social insurance premiums are based in the 06 months before leaving for maternity leave) * 100% * Number of months
Time to enjoy the regime when taking contraceptive measures
The maximum time off work is regulated as follows:
- 07 days for female employees using IUDs.
- 15 days for employees who take sterilization measures.
Benefit rate : {(Average monthly salary on which social insurance premiums are based for 06 months before leaving for maternity leave) / 30 days} * 100% * Number of days off
- The period of enjoying the maternity regime when adopting a child.
An employee who adopts a child under 6 months old is entitled to take maternity leave until the child is full 6 months old. In case both parents participate in social insurance and are eligible for the maternity benefits as prescribed, only one parent is entitled to leave to enjoy the regime.
Benefit rate : {(Average monthly salary on which social insurance premiums are based for 06 months before leaving for maternity leave) / 30 days} * 100% * Number of days off
Male employees who are paying social insurance premiums when their wives give birth to children are entitled to maternity leave as follows:
- 05 working days if the wife gives birth normally.
- 07 working days when the wife gives birth to a child requiring surgery, giving birth to a child under 32 weeks old.
- In case the wife gives birth to twins, she is entitled to 10 working days off, from the birth of triplets or more, for each additional child, she is entitled to an additional 03 working days.
- In case the wife has twins or more and needs surgery, she is entitled to 14 working days off.
Note : The time off from work to enjoy the maternity regime as prescribed above is calculated within the first 30 days from the date the wife gives birth.
Benefit rate : {(Average monthly salary on which social insurance premiums are based for 06 months before taking leave for maternity leave) / 24 days} * 100% * Number of days off
Time to enjoy the postpartum convalescence regime
The time for convalescence and rehabilitation is prescribed as follows:
- Up to 10 days for female employees who give birth once with two or more children;
- Up to 07 days for female employees who have to undergo surgery;
- Up to 5 days for other cases
Benefit rate : Number of days of convalescence * 30% * Base salary.
Maternity benefit rate in Vietnam
One-time allowance at the time of childbirth or child adoption
When a female employee gives birth or adopts a child under 6 months old, she is entitled to a lump-sum allowance for each child equal to 02 times the base salary in the month the female employee gives birth or the month the employee adopts a child.
In case of childbirth but only the father participates in social insurance, the father is entitled to a lump-sum allowance equal to 02 times the base salary in the month of childbirth for each child.
- The base salary from May 14, 2023 is VND 1,800,000
- The one-time allowance is 3,600,000 VND.
By month
- The monthly allowance is equal to 100% of the average monthly salary on which social insurance premiums are based of the last 6 consecutive months before taking leave for maternity benefits. If the time of payment of social insurance is not continuous, it will be accumulated.
- In case the employee has paid social insurance premiums for less than 6 months, the rate of enjoyment of the maternity regime when taking antenatal care, miscarriage, childbirth, and taking contraceptive measures is the average monthly salary of the months in which social insurance has been paid. For the case where the employee enjoys the maternity regime right in the first month of being eligible to participate in social insurance, the maternity benefit rate is calculated on the monthly salary as the basis for payment of social insurance contributions of that month.
- In case female employees work until the time of childbirth and the month of childbirth or child adoption is included in the period of 12 months before the birth or adoption, the average monthly salary for which social insurance premiums are based for 6 months before leaving, including the month of childbirth or adoption.
Example 1: Ms. C gave birth to a child on March 16, 2016, has the following social insurance payment process:
– From October 2015 to January 2016 (4 months) to pay social insurance with a salary of 5,000,000 VND/month;
– From February 2016 to March 2016 (2 months) pay social insurance with a salary of 6,500,000 VND/month.
The average monthly salary for which social insurance premiums are based for the 6 months preceding her resignation is calculated as follows:
((5,000,000 x 4) + (6,500,000 x 2))/6 = 5,500,000 (VND/month)
Thus, the maternity benefit of Ms. C is 5,500,000 x 6 = 33,000,000 VND.
Example 2: Ms. D gave birth to a baby on May 13, 2017 (in the case that she had to take a leave of absence from work to take care of her pregnancy when she was pregnant under the direction of a competent medical examination and treatment facility), has the process of paying social insurance premiums as follows: :
– From May 2014 to April 2016 (24 months) pay social insurance with a salary of 8,500,000 VND/month;
– From May 2016 to August 2016 (4 months) to pay social insurance premiums with a salary of 7,000,000 VND/month;
– From September 2016 to April 2017 (8 months), maternity leave, no social insurance contributions.
The average monthly salary of Ms. D on which social insurance premiums are based for the 6 months preceding her resignation is calculated as follows:
((7,000,000 x 4) + (8,500,000 x 2))/6 = 7,500,000 (VND/month)
Thus, the maternity benefit of Ms. D is 7,500,000 x 6 = 45,000,000 VND.
By date
- The one-day allowance for antenatal care and male workers when the wife gives birth is calculated as the monthly maternity allowance divided by 24 days;
- The level of entitlement to the regime when giving birth or adopting a child is calculated according to the monthly allowance specified at Point a, Clause 1 of this Article, in case of odd days or cases specified in Articles 33 and 37 of this Law, the level per day is calculated as the monthly allowance divided by 30 days.
Note:
- The employee’s maternity benefit, which is different from the one-time allowance for childbirth or child adoption, shall not be adjusted when the Government adjusts to increase the base salary or regional minimum wage because it is not calculated on the basis of this department.
- The time off work to enjoy the maternity regime is calculated as the period of payment of social insurance premiums, which is recorded according to the salary paid for social insurance of the month before taking leave to enjoy the maternity regime. In case the employee is entitled to a salary increase during the maternity leave period, it shall be recorded according to the employee’s new salary from the time of salary increase.
- Employees who are doing heavy, hazardous or dangerous occupations or jobs or particularly heavy, toxic or dangerous jobs on the list promulgated by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health. Where there is a regional allowance of 0.7 or more, if you take leave and enjoy the maternity regime, the time off work and enjoy the maternity regime is counted as the time of doing heavy, hazardous or dangerous occupation or work. particularly heavy, hazardous, dangerous or working in a place with a regional allowance coefficient of 0.7 or more.
Clients have any questions related to social insurance, please contact Viet An Tax Agent – Law Firm for the fastest and best support!
