How many days of work per month do I have to pay social insurance?

Ms. Huynh Thi Thom (Phu Yen) requested the competent authority to answer the following questions:

- The employee's weekly day off is Sunday. In October, the employee was sick for more than 14 days, so he/she reported OFF (October 5-31, a total of 24 sick days). After that, the employee continued to take 6 days of sick leave (November 1-7), and 6 days of recuperation due to surgery (November 8-14). November 15 is Sunday; November 16 and 17 are unpaid leave. November 18-30, the employee worked a full 11 working days.

Ms. Thom asked, so in November, does the unit have to pay social insurance for employees? If not paying social insurance, will the November report of employee reduction be no pay (KL) or sick leave (OFF)?

- Employees' weekly days off rotate, so the total number of working days in a month is only 21. So, if an employee takes 13 days off sick and works 8 days, does he have to pay full social insurance?

Regarding this issue, Vietnam Social Security responds as follows:

Pursuant to Clause 3, Article 85, Clause 4, Article 86 of the Law on Social Insurance 2014, if an employee does not work and does not receive salary for 14 working days or more in a month, both the employee and the employer (unit) do not have to pay social insurance for that month; this period is not counted for social insurance benefits, except in the case of maternity leave.

Therefore, in case the employee has a total of 14 unpaid days off in November, including 6 days of sick leave, 6 days of recuperation leave (with social insurance certificate) and 2 unpaid days, both the unit and the employee do not have to pay compulsory social insurance in November.

The unit prepares a dossier (Form No. D02-LT issued with Decision No. 490/QD-BHXH dated March 28, 2023 of the General Director of Vietnam Social Security) to report a reduction (stop) of compulsory social insurance participation for employees in November, in which the "note" column - column 27 of Form D02-LT must clearly state each corresponding period of time off work (from the date to the date of sick leave, from the date to the date of recuperation leave and from the date to the date of unpaid leave) and send it to the Social Security agency to update the software and serve as a basis for resolving arising social insurance regimes for employees according to regulations (if any).

In case the employee has 13 days of sick leave in a month, the remaining working days and salary are 8 days, the unit and the employee must still pay compulsory social insurance for that month according to regulations.

Government.vn

Source: https://baochinhphu.vn/lam-viec-bao-nhieu-ngay-trong-thang-thi-phai-dong-bhxh-102250401151332613.htm