From July 1, 2024, what is the amount of the one-time childbirth allowance?
From July 1, 2024, what is the amount of the one-time childbirth allowance?
Pursuant to Article 38 of the 2014 Law on Social Insurance regarding the one-time childbirth allowance for female workers as follows:
One-time childbirth or adoption allowance
Female workers giving birth or workers adopting children under 06 months of age are entitled to a one-time allowance for each child equal to 02 times the statutory pay rate in the month the female worker gives birth or the month the worker adopts the child.
In the case of childbirth where only the father participates in social insurance, the father is entitled to a one-time allowance equal to 02 times the statutory pay rate in the month of childbirth for each child.
Additionally, Clause 2, Article 3 of Decree 73/2024/ND-CP stipulates the statutory pay rate from July 1, 2024, as follows:
Statutory Pay Rate
- The statutory pay rate is used as a basis to:
a) Calculate wages in salary tables, allowances, and implement other policies as prescribed by law for the subjects specified in Article 2 of this Decree;
b) Calculate operational expenses and living allowances as prescribed by law;
c) Calculate deductions and policies based on the statutory pay rate.
- From July 1, 2024, the statutory pay rate is 2,340,000 VND/month.
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Female workers giving birth are entitled to a one-time allowance for each child equal to 02 times the statutory pay rate in the month of delivery.
Thus, the one-time childbirth allowance for female workers from July 1, 2024, will be adjusted to 4,680,000 VND (before July 1, 2024, 3,600,000 VND).
In the case of childbirth where only the father participates in social insurance, the father is entitled to a one-time allowance equal to 02 times the statutory pay rate in the month of childbirth for each child, which is equivalent to 4,680,000 VND.
What documents are required for a one-time childbirth allowance?
At Point 2.2, Clause 2, Article 4 of Decision 166/QD-BHXH of 2019, the documents required for a one-time childbirth allowance are stipulated as follows:
- A copy of the birth certificate or birth excerpt or a copy of the child's birth attestation document.
- In the case the child dies after birth:
In addition to the copy of the birth certificate or birth excerpt or the copy of the child's birth attestation document, a copy of the death certificate or death excerpt or a copy of the death notice of the child is required;
If the child dies immediately after birth and no birth attestation is issued, it is replaced by an excerpt or summary of the medical record or discharge papers from the mother or the surrogate mother showing the child's death.
- In the case the mother or surrogate mother dies after childbirth, a copy of the death certificate or death excerpt of the mother or surrogate mother is required.
- In the case the mother or the requesting mother after receiving the child is not healthy enough to take care of the child, an assessment record by the medical council for the mother is required.
- In the case of pregnancy requiring a leave for care, one of the following documents is required:
+ For inpatient treatment: A copy of the discharge papers or a summary of the medical record showing the leave for care.
+ For outpatient treatment: A certificate of social insurance leave showing the leave for care.
+ In the case of medical council assessment: The assessment record by the medical council.
+ In the case of a surrogate mother giving birth or a requesting mother receiving the child, a copy of the agreement on surrogate pregnancy for humanitarian purposes and a document confirming the time of handover between the surrogate mother and the requesting party is required.
How to calculate maternity benefits during childbirth leave?
According to Article 39 of the 2014 Law on Social Insurance, the maternity benefits are specified as follows:
Maternity benefits
- Employees enjoying maternity benefits as prescribed in Articles 32, 33, 34, 35, 36, and 37 of this Law shall have their benefits calculated as follows:
a) The one-month benefit is equal to 100% of the average monthly salary on which social insurance premiums are based for the 06 months preceding the leave for maternity benefits. In cases where the employee has paid social insurance premiums for less than 06 months, the maternity benefit as prescribed in Article 32, Article 33, Clauses 2, 4, 5, and 6, Article 34, and Article 37 of this Law is the average monthly salary of the months for which social insurance premiums have been paid;
b) The one-day benefit in the case prescribed in Article 32 and Clause 2, Article 34 of this Law is calculated by dividing the monthly benefit by 24 days;
c) The maternity benefit for childbirth or adoption is calculated as the monthly allowance prescribed at Point a, Clause 1 of this Article. In cases with odd days or cases prescribed in Article 33 and Article 37 of this Law, the one-day benefit is calculated by dividing the monthly allowance by 30 days.
The period of leave for maternity benefits from 14 working days or more in a month is considered the period of social insurance contribution, during which neither the employee nor the employer is required to pay social insurance premiums.
The Minister of Labor, War Invalids, and Social Affairs shall detail the conditions, period, and level of benefits for the subjects stipulated in Article 24 and Clause 1, Article 31 of this Law.
Currently, female workers giving birth are entitled to maternity benefits of 06 months for one child and 07 months for twins.
Additionally, the one-month maternity benefit is equal to 100% of the average monthly salary on which social insurance premiums are based for the 06 months preceding the leave for maternity benefits.
Therefore, the calculation of maternity benefits during childbirth leave is as follows:
Maternity Benefit during Childbirth Leave = Average Monthly Salary on which Social Insurance Premiums are Based x 6.
Note: In cases where the employee has paid social insurance premiums for less than 06 months, the maternity benefit is the average monthly salary on which social insurance premiums have been paid.
