Are employees who takes leave due to sickness for at least 14 days exempt from paying social health insurance in Vietnam?

According to Clause 5, Article 42 of Decision 595/QD-BHXH of 2017 regulating management of participants in Vietnam, in which:

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, for employees who takes leave due to sickness for at least 14 working days or more in a month, the employee and the employer are not required to pay social insurance or health insurance; but the employee will still be entitled to the health insurance benefit. Therefore, if the employee is on sick leave for less than 14 working days, the company and the employee still have to pay social health insurance as prescribed.

Best Regards!