If I have to take a 3-month sick leave on prescription due to a serious illness, will I have to pay social insurance premiums for these 3 months?

Main Content

• Regulations on abbreviations in social insurance of Vietnam
• What are allowance levels of the sickness benefits?
• Convalescence and health rehabilitation after sickness according to the law of Vietnam
• If I have to take a 3-month sick leave on prescription due to a serious illness, will the social insurance premiums be deducted from my salary for these 3 months?

Regulations on abbreviations in social insurance of Vietnam

Pursuant to Clause 1 Article 2 of Decree 595/QD-BHXH 2017 of Vietnam on term interpretation:

Article 2: Term interpretation

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1. Abbreviations

1.1. BHXH stands for the Vietnamese phrase "bảo hiểm xã hội" (social insurance).

1.2. BHTN stands for the Vietnamese phrase "bảo hiểm thất nghiệp" (unemployment insurance).

1.3. BHYT stands for the Vietnamese phrase "bảo hiểm y tế" (health insurance)

1.4. BHTNLĐ, BNN stands for the Vietnamese phrase "bảo hiểm tai nạn lao động, bệnh nghề nghiệp" (occupational accident insurance, occupational disease)

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Social Insurance Premiums

What are allowance levels of the sickness benefits?

Pursuant to Article 28 of the Law on Social Insurance 2014 of Vietnam on allowance levels of the sickness benefits:

- Employees entitled to the sickness benefits prescribed in Clause 1, or at Point a, Clause 2, Article 26, or in Article 27, of this Law are entitled to a monthly allowance equal to 75% of the salary of the month preceding their leave on which social insurance premiums are based.

An employee who has just started working or who previously paid social insurance premiums and then ceased working for a certain time and has to take leave under the sickness benefits right in the first month after return to work, is entitled to an allowance equal to 75% of the salary of that month on which social insurance premiums are based.

- For employees who continue enjoying the sickness benefits prescribed at Point b, Clause 2, Article 26 of this Law, the allowance must equal:

+ 65% of the salary of the month preceding their leave on which social insurance premiums are based, if they have paid social insurance premiums for full 30 years or more;

+ 55% of the salary of the month preceding their leave on which social insurance premiums are based, if they have paid social insurance premiums for between full 15 years and under 30 years;

+ 50% of the salary of the month preceding their leave on which social insurance premiums are based, if they have paid social insurance premiums for under 15 years.

- For employees entitled to the sickness benefits prescribed in Clause 3, Article 26 of this Law, the allowance must equal 100% of the salary of the month preceding their leave on which social insurance premiums are based.

- The per-diem sickness allowance must equal the monthly sickness allowance divided by 24 days.

Convalescence and health rehabilitation after sickness according to the law of Vietnam

Pursuant to Article 29 of the Law on Social Insurance 2014 of Vietnam on convalescence and health rehabilitation after sickness:

- An employee who has taken leave under the sickness benefits for the full number of days in a year prescribed in Article 26 of this Law, but whose health has not yet recovered within 30 days after return to work, is entitled to a leave of between 5 days and 10 days in a year for convalescence and health rehabilitation.

The leave period for convalescence and health rehabilitation is inclusive of public holidays, New Year holidays and weekends. The leave period which lasts from the end of a year to the following year shall be counted for the previous year.

- The number of days of a leave for convalescence and health rehabilitation shall be jointly decided by the employer and grassroots Trade Union Executive Committee, or by the employer in case the grassroots Trade Union has not yet been set up, specifically as follows:

+ 10 days at most, for employees whose health has not yet recovered after suffering a disease requiring long-term treatment;

+ 7 days at most, for employees whose health has not yet recovered after undergoing an operation;

+ 5 days, in other cases.

- The per-diem allowance for convalescence and health rehabilitation after sickness must equal 30% of the basic salary.

If I have to take a 3-month sick leave on prescription due to a serious illness, will the social insurance premiums be deducted from my salary for these 3 months?

Pursuant to Clause 4 and 5 Article 42 of Decree 595/QD-BHXH 2017 of Vietnam:

“Article 42. Management of participants

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4. An employee who does not work or receive salary for at least 14 working days in a month is not required to pay social insurance contributions in this month. This period shall not be included in the payment period of social insurance contributions.

5. An employee who takes leave due to sickness for at least 14 working days in a month in accordance with regulations of law on social insurance is not required to pay insurance contributions and premiums but still receives benefits from health insurance."

Thus, according to the above regulations, an employee who takes leave due to sickness for at least 14 working days in a month in accordance with regulations of law on social insurance is not required to pay insurance contributions and premiums but still receives benefits from health insurance. If you are appointed to take 3-month leave due to serious illness by the doctor, you won't be required to pay the social insurance premiums when enjoying sickness benefits.