Decision 595/QD-BHXH stipulates the management of the duration of social insurance, health insurance, and unemployment insurance contributions in certain cases in Vietnam:
DURATION NOT COUNTED FOR SOCIAL INSURANCE CONTRIBUTION AND BENEFIT IN VIETNAM
Employees who do not work and do not receive wages for 14 or more working days in a month (for policies with 26 working days/month) shall not contribute to social insurance for that month. This period is not counted for social insurance benefits;
Employees taking sick leave for 14 or more working days in a month according to the social insurance law do not need to contribute to social insurance, health insurance, unemployment insurance, or occupational accident and disease insurance, but still enjoy health insurance benefits.
MATERNITY LEAVE PERIOD in vietnam
Employees on maternity leave for 14 or more working days in a month do not have to contribute to social insurance, unemployment insurance, or occupational accident and disease insurance. This period is considered as social insurance contribution time, not counted for unemployment insurance, and the social insurance agency will pay for health insurance for the employees.
- If the labor contract expires during the time the employee is on maternity leave, the period of maternity leave from the start of the leave to the expiration of the labor contract is counted as social insurance contribution time, but the maternity leave after the expiration of the labor contract is not counted as social insurance contribution time.
- The maternity leave period of employees whose labor contracts or working contracts terminate or who quit their jobs before giving birth or adopting a child under 6 months old is not counted as social insurance contribution time.
- If a female employee returns to work before the end of the maternity leave period, the period from the beginning of the leave to the early return to work is counted as social insurance contribution time. From the time of early return to work, both the employee and the unit must contribute to social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance.
- Fathers, direct caretakers, surrogate mothers, commissioning parents, or direct caretakers taking maternity leave without quitting their jobs still have to contribute to social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance.
TEMPORARY SUSPENSION OF SOCIAL INSURANCE, UNEMPLOYMENT INSURANCE, AND OCCUPATIONAL ACCIDENT AND DISEASE INSURANCE BUT CONTINUING HEALTH INSURANCE IN VIETNAM
Employees who are temporarily detained, arrested, or suspended from work for investigation or consideration of legal violations may temporarily suspend social insurance, unemployment insurance, and occupational accident and disease insurance contributions. However, they must continue to pay health insurance monthly, equivalent to 4.5% of 50% of the monthly wage according to legal regulations.
After the period of detention, arrest, or suspension from work, if determined by competent authorities to be wrongfully accused or not violating the law, retroactive social insurance, unemployment insurance, and occupational accident and disease insurance contributions must be made based on the obligatory social insurance wage, and health insurance contributions must be retroactively paid without interest. If the competent authorities determine the employee is guilty, retroactive contributions for social insurance, unemployment insurance, and occupational accident and disease insurance will not be made, and health insurance will not be retroactively paid for the detention period.
DURATION OF WORK SUSPENSION WHILE STILL CONTRIBUTING TO SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, AND OCCUPATIONAL ACCIDENT AND DISEASE INSURANCE
Employees suspended from work according to labor law but still receiving wages must contribute to social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance based on the wage received during the suspension period.
For more details, see Decision 595/QD-BHXH, effective from July 1, 2017.
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