New levels of maternity allowance of compulsory social insurance in Vietnam from July 1, 2024

New levels of maternity allowance of compulsory social insurance in Vietnam from July 1, 2024 (Image from Internet)

The Law on Social Insurance 2024 was approved by the 15th National Assembly, 7th session on June 21, 2024.

New levels of maternity allowance of compulsory social insurance in Vietnam from July 1, 2024

According to Article 59 of Law on Social Insurance 2024, the maternity allowances of compulsory social insurance in Vietnam are stipulated as follows:

- The monthly maternity allowance for the employee as prescribed in Articles 51, 52, 53, 54, 55, 56, and 57 of Law on Social Insurance 2024 is 100% of the average monthly salary on which compulsory social insurance premiums are based for the last 6 months before taking maternity leave.

For employees who have paid compulsory social insurance for less than 6 months, the maternity allowance as prescribed in Article 51, Article 52, Clauses 2, 5, 6, and 7 of Article 53, Clauses 1, 2, and 4 of Article 54, Clause 2 of Article 55, and Article 57 of Law on Social Insurance 2024 is based on the average monthly salary of the months for which social insurance has been paid.

- The daily maternity allowance for cases specified in Article 51 and Clause 2 of Article 53 of Law on Social Insurance 2024 is calculated by dividing the monthly maternity allowance by 24 days.

- The maternity allowance for childbirth, adopting a child under 6 months old, or using a surrogate is calculated according to the maternity allowance rate specified in Clause 1 of Article 59 Law on Social Insurance 2024. In case of odd days or cases specified in Articles 52 and 57 Law on Social Insurance 2024, the daily maternity allowance is calculated by dividing the monthly benefit by 30 days.

- The maternity allowance for surrogate female workers or female workers using a surrogate shall be implemented according to Clauses 1, 2, and 3 of Article 59 Law on Social Insurance 2024, based on the average monthly salary used as the basis for compulsory social insurance contributions as stipulated in Article 59 Law on Social Insurance 2024 before taking maternity leave.

According to the provisions of the Law on Social Insurance 2014, the maternity allowances of compulsory social insurance are as follows:

Article 39. maternity allowance Levels

1. Employees entitled to maternity allowances as stipulated in Articles 32, 33, 34, 35, 36, and 37 of this Law shall receive the following maternity allowance levels:

a) The monthly benefit is 100% of the average monthly salary on which social insurance premiums were based for the 6 months preceding the leave. If the employee has paid social insurance for less than 6 months, the maternity allowance as stipulated in Article 32, Article 33, Clauses 2, 4, 5, and 6 of Article 34, and Article 37 of this Law is based on the average monthly salary of the months for which social insurance was paid;

b) The daily benefit for cases prescribed in Article 32 and Clause 2 of Article 34 of this Law is calculated by dividing the monthly benefit by 24 days;

c) The maternity allowance for childbirth or adopting a child is calculated according to the monthly benefit rate stipulated in point a, Clause 1 of this Article. In case of odd days or cases prescribed in Articles 33 and 37 of this Law, the daily benefit is calculated by dividing the monthly benefit by 30 days.

2. The period of maternity leave from 14 working days or more within a month is counted as a period of social insurance contribution, and neither the employee nor the employer is required to pay social insurance premiums.

3. The Minister of Labor, War Invalids, and Social Affairs shall detail the conditions, duration, and levels of benefits for the subjects stipulated in Article 24 and Clause 1 of Article 31 of this Law.

More details can be found in theLaw on Social Insurance 2024 which comes into force in Vietnam from  July 1, 2025.

Law on Social Insurance 2014 and Resolution 93/2015/QH13 shall cease to be effective in Vietnam from the date Law on Social Insurance 2024 comes into effect.

Vo Tan Dai

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