Vietnam: In 2024, what is the newest application form for taking maternity leave for employees? Where to download the application form? How to calculate the allowance level of maternity benefits paid to female employees?
- In 2024, what is the newest application form for taking maternity leave for employees in Vietnam? Where to download the application form?
- How to calculate the allowance level of maternity benefits paid to female employees in Vietnam?
- Shall pregnant female employees who resign ahead of time in Vietnam receive unemployment allowances?
In 2024, what is the newest application form for taking maternity leave for employees in Vietnam? Where to download the application form?
Readers can refer to the following application forms for taking maternity leave for employees in Vietnam:
(1) The application form for taking maternity leave
(2) The application form for taking maternity leave for teachers
(3) The application form for taking maternity leave for male employees
How to calculate the allowance level of maternity benefits paid to female employees in Vietnam?
Currently, the allowance level of maternity benefits is specified in Point a, Clause 1, Article 39 of the 2014 Law on Social Insurance as follows:
For employees entitled to the maternity benefits as prescribed in Articles 32 through 37 of 2014 Law on Social Insurance, the allowance levels shall be calculated as follows:
+ A monthly allowance must equal 100% of the average of salaries of 6 months preceding the leave on which social insurance premiums are based. For employees who have paid social insurance premiums for only under 6 months, the allowance level under the maternity benefits specified in Article 32 or 33, Clause 2, 4, 5 or 6, Article 34, or Article 37, of 2014 Law on Social Insurance, is the average monthly salary serving as the basis for social insurance premium payment;
Allowance levels of the maternity benefits upon childbirth + 100% * the average monthly salary serving as the basis for social insurance premium payment |
The average monthly salary serving as the basis for social insurance premium payment is calculated according to the monthly salary serving as the basis for social insurance premium payment. If the monthly salary serving as the basis for social insurance premium payment is increased, the average salary will be increased accordingly. In addition, for officials and public employees, the monthly salary is determined based on the statutory pay rate and salary coefficient. Therefore, the average monthly salary serving as the basis for social insurance premium payment of this group of beneficiaries will depend on the statutory pay rate.
In addition, in Article 38 of the 2014 Law on Social Insurance, lump-sum allowance upon childbirth or child adoption is specified as follows:
- Female employees giving birth or employees adopting an under-6-month child are entitled to a lump-sum allowance equaling 2 times the statutory pay rate for each child in the month of childbirth or child adoption.
In case the mother gives birth to a child but only the father is covered by social insurance, the father is entitled to a lump-sum allowance equaling 2 times the statutory pay rate for each child in the month of childbirth.
Lump-sum allowance upon childbirth = 2 x statutory pay rate for each child |
Currently, the statutory pay rate is 1,800,000 (Decree 24/2023/ND-CP).
*Other allowances
- Per-diem allowance (point b, clause 1, Article 39 of the 2014 Law on Social Insurance)
Per-diem allowance = average of salaries of 6 months preceding the leave on which social insurance premiums are based: 24 x Number of days off |
- The allowance level after childbirth or child adoption shall be calculated based on the monthly allowance specified at Point a, Clause 1 of Article 39 of the 2014 Law on Social Insurance; in case of odd days or the case specified in Article 33 or 37 of 2014 Law on Social Insurance, the per- diem allowance must equal the monthly allowance divided by 30 days.
Per- diem allowance = average of salaries of 6 months preceding the leave on which social insurance premiums are based: 30 x Number of days off |
On November 10, the National Assembly of Vietnam passed a Resolution on the 2024 state budget estimate. From July 1, 2024, the overall salary policy reform shall be implemented under Resolution 27-NQ/TW in 2018
Specifically, in Clause 1 Article 3 of Resolution 104/2023/QH15, from July 1, 2024, Vietnamese officials and public employees will be subject to the overall salary policy reform. From July 1, 2024, the statutory pay rate will be abolished, and base pay shall be specified in payrolls.
Thus, upon salary reform from July 1, 2024, the 2024 allowance level of maternity benefits for female employees will also change.
From January 1, 2024 to June 30, 2024, some maternity benefits calculated based on the statutory pay rate for female employees will still be calculated according to the statutory pay rate of 1,800,000.
In addition, Articles 63 and 64 of the Draft Law on Social Insurance stipulate the allowance level of maternity benefits as follows:
- Monthly allowance is equal to 100% of the average of salaries of 6 months preceding the leave on which social insurance premiums are based.
- In case the employee has paid social insurance premiums for less than 06 months, the allowance level of maternity benefits as prescribed in Articles 56, 57, Clauses 2, 4, 5, 6, 58, 59, 60 and 62 of the Law on Social Insurance is the average salary serving as the basis for social insurance premium payment for the months on which the social insurance premiums have been paid.
- The allowance level for convalescence and health rehabilitation after maternity is equal to VND 540,000 per day.
- The lump-sum allowance for childbirth and adoption for each child specified in Clauses 1, 2 and 3, Article 63 of the Draft Law on Social Insurance is equal to VND 3,600,000 (regardless of the statutory pay rate).
However, currently, there is no official document regulating and guiding specific maternity benefits upon salary reform from July 1, 2024.
Thus, in case the statutory pay rate is abolished from July 1, 2024 upon salary reform, the allowance level of maternity benefits related to the statutory pay rate may change accordingly.
Shall pregnant female employees who resign ahead of time in Vietnam receive unemployment allowances?
According to the provisions of Article 49 of the Employment Law 2013, the conditions for unemployment allowance receipt are specified as follows:
Conditions for unemployment allowance receipt
A worker defined in Clause 1, Article 43 of 2014 Law on Social Insurance who currently pays unemployment insurance premiums may receive unemployment allowance when fully meeting the following conditions:
1. Terminating the labor contract or working contract, except the following cases:
a/ He/she unilaterally terminates the labor contract or working contract in contravention of law;
b/ He/she receives monthly pension or working capacity loss allowance.
2. Having paid unemployment insurance premiums for at least full 12 months within 24 months before terminating the labor contract or working contract, for the case specified at Points a and b, Clause 1, Article 43 of 2014 Law on Social Insurance; or having paid unemployment insurance premiums for at least full 12 months within 36 months before terminating the labor contract, for the case specified at Point c, Clause 1, Article 43 of 2014 Law on Social Insurance.
3. Having submitted a dossier for receipt of unemployment allowance to an employment service center under Clause 1, Article 46 of 2014 Law on Social Insurance.
4. Having not yet found any job after 15 days from the date of submission of the dossier for receipt of unemployment allowance, except the following cases:
a/ He/she performs the military or public security obligation;
b/ He/she attends a training course of full 12 months or longer;
c/ He/she serves a decision on application of the measure to send him/her to a reformatory, compulsory education institution or compulsory detoxification establishment;
d/ He/she is kept in temporary detention or serves a prison sentence;
dd/ He/she goes abroad for settlement or as guest worker;
e/ He/she dies.
Thus, pregnant female employees who terminate the labor contract ahead of time are still entitled to unemployment allowance if the unilateral termination of the labor contract is in accordance with the provisions of law.
The condition for a pregnant female employee to unilaterally terminate the labor contract in accordance with the regulations is that the employee must notify the employer together with a confirmation from the medical facility that working will adversely affect the fetus (specified in Article 138 of the Labor Code 2019).
Thư Viện Pháp Luật