How are the social insurance contributions for female workers during maternity leave regulated?
Is the maternity leave period of female employees upon childbirth counted towards one-time social insurance benefits?
According to Clause 1, Article 34 of the Social Insurance Law 2014, female employees giving birth are entitled to six months of paid maternity leave, before and after childbirth. In case of multiple births, for each additional child starting from the second, the mother is entitled to one extra month of leave.
According to Clause 2, Article 39 of the Social Insurance Law 2014, it is specified as follows:
Maternity Benefit Level
1. Employees enjoying maternity benefits as stipulated in Articles 32, 33, 34, 35, 36, and 37 of this Law shall receive maternity benefits calculated as follows:
a) The monthly benefit equals 100% of the average monthly salary used as the basis for social insurance contributions in the six months before taking maternity leave. For employees who have paid social insurance contributions for less than six months, the maternity benefits as regulated in Article 32, Article 33, Clauses 2, 4, 5, and 6 of Article 34, and Article 37 of this Law are calculated based on the average monthly salary of the months they paid social insurance contributions;
b) The daily benefit for cases stipulated in Article 32 and Clause 2 of Article 34 of this Law is calculated by dividing the monthly maternity benefit by 24 days;
c) The maternity benefit for childbirth or adoption is calculated based on the monthly allowance stipulated in Point a, Clause 1 of this Article. For odd days or cases regulated in Articles 33 and 37 of this Law, the daily benefit is calculated by dividing the monthly allowance by 30 days.
2. The period of taking maternity leave for 14 or more working days in a month is counted as the period for paying social insurance. Employees and employers are not required to pay social insurance contributions.
3. The Minister of Labor, War Invalids, and Social Affairs specifies the conditions, period, and levels of benefits for the subjects stipulated in Article 24 and Clause 1 of Article 31 of this Law.
Based on this regulation, the period of taking maternity leave for 14 or more working days in a month is counted as the period of paying social insurance. Both employees and employers are not required to pay social insurance.
Additionally, according to Clause 6, Article 42 of the procedures issued with Decision 595/QD-BHXH 2017:
Managing the Subject
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6. Employees taking maternity leave for 14 or more working days in a month do not have to pay social insurance, unemployment insurance, occupational accident, and occupational disease insurance. This period is counted as the period of social insurance payment, but not as the period of unemployment insurance payment, and the social insurance authority will pay health insurance for the employee.
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Hence, the period of maternity leave for female employees upon childbirth is still counted as a social insurance payment period.
Moreover, according to Clause 2, Article 60 of the Social Insurance Law 2014, the one-time social insurance benefit is calculated based on the number of years the employee has paid social insurance contributions.
Therefore, the maternity leave period for female employees upon childbirth is counted as the social insurance payment period and will be included when calculating the one-time social insurance benefit as per the regulations.
What is the wage basis for social insurance contributions for female employees during maternity leave?
How is the one-time social insurance benefit for female employees calculated?
According to Clause 2, Article 60 of the Social Insurance Law 2014, the one-time social insurance benefit for female employees is calculated based on the years of social insurance contributions, as follows:
- 1.5 months of the average monthly salary used for social insurance contributions for the years before 2014;- 2 months of the average monthly salary used for social insurance contributions for the years from 2014 onwards.
Noted that:
+ If the social insurance payment period is less than one year, the one-time social insurance benefit equals the total amount paid with a maximum of two months of the average monthly salary used for social insurance contributions.+ The one-time social insurance benefit under Clause 2 here does not include the amount the state subsidized for voluntary social insurance contributions unless stipulated otherwise at Point c, Clause 1 of this Article.+ The time for calculating the one-time social insurance benefit is the time recorded in the decision of the social insurance authority.
What is the wage basis for social insurance contributions for female employees during maternity leave?
According to Clause 4, Article 12 of Circular 59/2015/TT-BLDTBXH:
Maternity Benefit Level
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4. The period of taking maternity leave is counted as the period of social insurance contribution stipulated in Clause 2 of this Article and recorded according to the salary basis for social insurance contributions of the month before taking maternity leave. In case of a salary raise during the maternity leave period, it shall be recorded according to the new salary level from the time of the increase.
Employees working in heavy, hazardous, dangerous occupations or working in areas with an allowance coefficient of 0.7 or higher taking maternity leave shall have the maternity leave period counted as the period of such work.
Thus, the salary basis for social insurance contributions for female employees during maternity leave is the salary basis for social insurance contributions of the month before taking maternity leave.
If during this period, the female employee receives a salary raise, the new salary level will be recorded from the time of the increase.
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