On September 6, 2021, Vietnam Social Security promulgated Official Dispatch 2802/BHXH-CSXH on the implementation of the social insurance regime for employees at bankrupt enterprises that owe social insurance contributions.
According to this Official Dispatch, the maternity regime in case of childbirth and child adoption for employees working at bankrupt enterprises but still owes social insurance contributions shall be settled as follows:
- For employees who have paid social insurance premiums to the sickness and maternity fund (excluding the period of outstanding social insurance payment) for female employees giving birth in 6 months or more; adopted a child under 6 months of age, the social insurance agency shall settle the maternity allowance according to regulations if there are grounds for determining that the regime has not yet been enjoyed,
- Female employees who have given birth and have paid social insurance premiums for full 12 months or more while pregnant must take a leave of absence from work to take care of the pregnancy as indicated by a medical facility and have paid social insurance premiums for 3 months or more if the grounds for determination are satisfied. The social insurance agency shall settle the maternity allowance according to regulations if they not yet enjoy the regime,
When the period of participation in social insurance is paid additionally and the amount of benefit is changed, it shall be adjusted according to the provisions of the policy for additional payment.
Official Dispatch 2802/BHXH-CSXH was promulgated on September 6, 2021.
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