Is an employee who works for 11 days and takes 12 days of leave in a month required to pay social insurance contributions in Vietnam?

According to the provisions of Clause 3, Article 85 of the Social Insurance Law 2014:

Employees who do not work and do not receive a salary 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 the case of maternity leave.

=> Thus, according to the above provisions, if an employee is absent from work for 14 days or more within a month, they do not meet the required time for social insurance participation for that month.

In reference to the aforementioned case, in December, the employee had 12 days of unpaid leave, so the employee still meets the requirement to participate in social insurance for December.

The social insurance contribution rate for employees is determined as follows:

- Employees specified in Points a, b, c, d, dd, and h, Clause 1, Article 2 of this Law contribute 8% of their monthly salary to the retirement and survivorship fund on a monthly basis.

Employees specified in Point i, Clause 1, Article 2 of this Law contribute 8% of the statutory pay rate to the retirement and survivorship fund on a monthly basis.

- Employees specified in Point g, Clause 1, Article 2 of this Law have their contribution rates and payment methods regulated as follows:

+ The monthly contribution to the retirement and survivorship fund is 22% of the monthly social insurance salary of the employee before going to work abroad, for employees who have a record of mandatory social insurance participation; 22% of twice the statutory pay rate for employees who have not participated in mandatory social insurance or who have participated but have received a one-time social insurance payment;

Respectfully.