Is an employee who takes 12 days of sick leave and works for 4 days in a month required to pay social insurance contributions in Vietnam?
Is an employee who takes 12 days of sick leave and works for 4 days in a month required to pay social insurance contributions in Vietnam?
According to Clause 5, Article 42 of Decision No. 595/QD-BHXH 2017 on the Procedure for Collecting Various Types of Insurance and Issuing Insurance Books and Cards 2017, it is stipulated:
- Employees who take sick leave for 14 or more working days in a month as stipulated by social insurance law are not required to pay social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance, but they still enjoy health insurance benefits.
=> Therefore, according to the above regulation, in cases where employees take sick leave for 14 working days or more in a month, there will be no social insurance payment for that month. If an employee takes sick leave for less than 14 working days in a month, both the employee and the employer are still required to pay social insurance for that month as per the stipulated rate.
Even though the employee and the employer do not pay social insurance and health insurance, the employee still enjoys health insurance benefits.
Additionally, Clause 3, Article 85 of the Social Insurance Law 2014 states:
Employees who do not work and do not receive wages for 14 or more working days in a month are not required to pay social insurance for that month. This period is not counted for social insurance benefits, except in cases of maternity leave.
=> Thus, according to the above regulations, cases in which an employee does not work and does not receive wages for 14 or more working days in a month will not pay social insurance for that month.
Respectfully,
