Vietnam: What is the time for sending the report on the increase in the number of employees in case the employee returns to work after the maternity leave period?
According to Clause 6 Article 42 Decision 595/QD-BHXH 2017:
If an employee in Vietnam takes leave due to maternity for at least 14 working days in a month, both he/she and his/her employer are not required to pay social insurance contributions and premiums of unemployment insurance, occupational accident and occupational disease; this period will be included in the payment period of social insurance contributions and his/her health insurance premiums will be paid by the social insurance authority in Vietnam.
Additionally, Clause 1 Article 41 Social Insurance Law 2014 stipulates that female employees immediately after enjoying maternity leave as stipulated in Article 33, Clause 1 or Clause 3 of Article 34 of this Law, within the first 30 days of returning to work, if their health has not recovered, they are entitled to convalescence and health recovery leave from 5 to 10 days.
Thus, there is no specific regulation on the time for sending the report on the increase in the number of employees in case the maternity leave period of the employee expires in Vietnam. However, typically, to be eligible for convalescence leave, the company will send a report on the increase in the number of employees within 1 to 2 weeks (not exceeding 30 days when employees return to work) to be eligible for convalescence allowance.
Therefore, the company can rely on the actual situation to timely send a report on the increase in the number of employees.
Best regards!