What is maternity benefit level in 2024 in Vietnam?

Who is eligible for maternity allowances in 2024?

Pursuant to Article 30 of the 2014 Law on Social Insurance, regulations on coverage of the maternity allowances are as follows:

Coverage of the maternity allowances

The maternity allowances covers employees defined at Point a, b, c, d, dd and h, Clause 1, Article 2 of this Law.

At the same time, Clause 1, Article 2 of the 2014 Law on Social Insurance, stipulates subjects of application:

Subjects of application

1. Employees being Vietnamese citizens shall be covered by compulsory social insurance, including:

a/ Persons working under indefinite-term labor contracts, definite-term labor contracts, seasonal labor contracts or contracts for given jobs with a term of between full 3 months and under 12 months, including also labor contracts signed between employers and at-law representatives of persons aged under 15 years in accordance with the labor law;

b/ Persons working under labor contracts with a term of between full 1 month and under 3 months;

c/ Cadres, civil servants and public employees;

d/ Defense workers, public security workers and persons doing other jobs in cipher organizations;

dd/ Officers and professional army men of the people's army; officers and professional non-commissioned officers and officers and technical non- commissioned officers of the people's public security; and persons engaged in cipher work and enjoying salaries like army men;

e/ Non-commissioned officers and soldiers of the people’s army; non- commissioned officers and soldiers on definite-term service in the people’s public security; army, public security and cipher cadets who are entitled to cost- of-living allowance;

g/ Vietnamese guest workers defined in the Law on Vietnamese Guest Workers;

h/ Salaried managers of enterprises and cooperatives;

i/ Part-time staffs in communes, wards and townships.

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According to this Article, those who are eligible for maternity allowances are:

- People working under labor contracts from 3 months to less than 12 months;

- People working under labor contracts with a term of from 01 full month to less than 03 months;

- Officials and civil servants;

- National defense workers, police workers, and other workers in cipher organizations;

- Officers and professional soldiers of the People's Army;

- Officers, professional non-commissioned officers, officers, technical non-commissioned officers of the People's Public Security;

- People who do cipher work are paid the same as soldiers.

- Business managers and cooperative managers receive salaries;

What is maternity allowance level in 2024 in Vietnam? (Image from the Internet)

What is maternity allowance level in 2024 in Vietnam?

From July 1, 2024, the State will implement salary reform according to Resolution 27-NQ/TW in 2018, which will eliminate regulations on base salary and change region-based minimum salaries.

The base salary and region-based minimum salary are the basis for determining the monthly salary paid for social insurance to calculate the employee's maternity allowances.

Therefore, in 2024, employees' maternity allowances will be divided into 2 timelines:

[1] From January 1, 2024 to June 30, 2024:

Pursuant to Clause 1, Article 39 of the 2014 Law on Social Insurance, regulations on maternity allowances are as follows:

Monthly allowance level:

Allowance level for 01 month = Average monthly salary paid for social insurance of 06 months before leaving to enjoy maternity allowances x 100%

- The above allowances apply to the following regimes:

+ Enjoy allowances during pregnancy check-ups;

+ Enjoy allowances in case of miscarriage, curettage, abortion, stillbirth or pathological abortion;

+ Enjoy allowances when giving birth;

+ Enjoy allowances for female surrogate mothers and surrogate mothers;

+ Enjoy allowances when adopting a child;

+ Enjoy allowances when using contraceptive measures.

*Note: For people who have paid social insurance for less than 6 months:

Allowance level = Average monthly salary paid for social insurance

The above allowances apply to the following regimes in Vietnam:

+ Enjoy allowances during pregnancy check-ups;

+ Enjoy allowances in case of miscarriage, curettage, abortion, stillbirth or pathological abortion;

+ Enjoy allowances when giving birth, except in the case of maternity leave;

+ Enjoy allowances when using contraceptive measures.

Daily allowance level:

Allowance level = Average monthly salary paid for social insurance of 06 months before leaving to enjoy maternity allowances x 100% : 24

[2] From July 1, 2024 to December 31, 2024:

According to Resolution 104/2023/QH15, from July 1, 2024, civil servants and public employees will have an overall reform of the salary policy and it is expected that workers in the business sector will also receive a salary increase. The minimum wage rose at the same time as the salary reform of civil servants

Therefore, the salary paid for social insurance will also change and the amount of the employee's maternity allowances will also change in Vietnam.

Is an employee's maternity leave counted as annual leave?

According to Article 65 of Decree 145/2020/ND-CP, periods included in working time as the basis for calculation of annual leave are as follows:

Periods included in working time as the basis for calculation of annual leave

1. Vocational training and apprenticeship period prescribed in Article 61 of the Labor Code if the employee works for the employer after the end of the vocational training or apprenticeship period.

2. Probation period if the employee keeps working for the employer after the end of the probation period.

3. Personal leave prescribed in Clause 1 Article 115 of the Labor Code.

4. Unpaid leave if accepted by the employer and not exceeding 01 month per year totally.

5. Leave taken due to occupational accidents or diseases if not exceeding 6 months totally.

6. Sick leave if not exceeding 02 months per year totally.

7. Maternal leave prescribed by social insurance laws.

8. Period of performance of duties of the internal employee representative organization that is included in working time as prescribed by law.

9. Work suspension and leave through no fault of the employee.

10. Suspension period after which the employee is exonerated or exempt from disciplinary actions.

According to this Article, the employee's maternity leave period is still used to calculate the number of annual leave days in Vietnam.

That is, if an employee takes maternity leave during the working year, that maternity leave period will still be used as a basis for calculating annual leave and the employee will not have her annual leave deducted because of the maternity leave period in Vietnam.

Best regards!