Are the Paid Leave Days Counted as Working Days for Social Insurance Contributions?
At Clause 3, Article 85 of the Law on Social Insurance 2014:
Workers who do not work and do not receive wages for 14 or more working days in a month will not pay social insurance premiums for that month. This period will not be counted for social insurance benefits, except in cases of maternity leave benefits.
=> Therefore, workers who do not work and do not receive wages for 14 or more days in a month will not pay social insurance premiums for that month.
And at Clause 1, Article 112 of the Labor Code 2019, it is stipulated:
Employees are entitled to leave from work and receive full pay on the following holidays:
a) New Year's Day: 01 day (January 1 of the Gregorian calendar);
b) Lunar New Year: 05 days;
c) Victory Day: 01 day (April 30 of the Gregorian calendar);
d) International Labor Day: 01 day (May 1 of the Gregorian calendar);
dd) National Day: 02 days (September 2 of the Gregorian calendar and 01 adjacent day before or after);
e) Hung Kings' Commemoration Day: 01 day (March 10 of the lunar calendar)
And at Clause 1, Article 115, it is also stipulated:
- Employees are entitled to leave with full pay and must notify the employer in the following cases:
a) Marriage: 03 days;
b) Biological or adopted children’s marriage: 01 day;
c) Death of biological, adopted parents; in-laws; husband or wife; biological, adopted children: 03 days.
=> On the aforementioned days, employees are entitled to leave with full pay. These days are still counted as working days for the employee and are thus considered for social insurance contributions.
Sincerely.
