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What is the one-time maternity allowance amount effective from July 1, 2023?
According to Article 38 of the 2014 Social Insurance Law, female employees who give birth or employees who adopt a child under 6 months old are entitled to a one-time allowance for each child equal to twice the basic salary in the month the female employee gives birth or the month the employee adopts the child.
In cases where a child is born but only the father participates in social insurance, the father is entitled to a one-time allowance equal to twice the basic salary in the month of the child's birth for each child.
On the other hand, according to Decree 24/2023/ND-CP, the basic salary applicable from July 1, 2023, is 1.8 million VND/month.
Therefore, based on the above regulations, the one-time maternity allowance from July 1, 2023, is 3.6 million VND per child.
How long do I need to pay social insurance contributions to be eligible for maternity benefits when giving birth?
According to Article 31 of the 2014 Social Insurance Law, female workers are entitled to maternity benefits if they meet one of the following two conditions regarding the period of social insurance contributions:
- Female workers who have paid social insurance contributions for at least 6 months within the 12 months prior to giving birth or adopting a child;
- Female workers who have contributed to social insurance for at least 12 months and who, during pregnancy, have to take leave for prenatal care as prescribed by an authorized medical facility, must have contributed to social insurance for at least 3 months within the 12 months preceding childbirth.
Female employees who meet the above conditions and terminate their employment contract or resign before giving birth are still entitled to maternity benefits as prescribed.
How long is maternity leave after giving birth?
According to Article 34 of the 2014 Social Insurance Law, female employees who give birth are entitled to maternity leave before and after childbirth for 6 months. In the case of twins or more, starting from the second child onwards, the mother is entitled to an additional 1 month of leave.
The maximum duration of maternity leave before childbirth is no more than 2 months.
What is the maternity benefit amount for giving birth?
According to Article 39 of the 2014 Social Insurance Law, the monthly maternity benefit is equal to 100% of the average monthly salary on which social insurance contributions were paid during the six months prior to taking maternity leave. If social insurance contributions have not been paid for six months, the maternity benefit will be the average monthly salary of the months in which contributions were paid.
Is maternity leave included in the calculation of a lump-sum social insurance benefit?
According to Clause 2, Article 39 of the Social Insurance Law 2014, if an employee takes maternity leave for 14 working days or more in a month, this period is counted as time contributing to social insurance, and neither the employee nor the employer is required to pay social insurance contributions.
At the same time, Clause 6, Article 42 of Decision 595/QD-BHXH năm 2017 also provides guidance that if an employee takes maternity leave for 14 working days or more in a month as prescribed by the law on social insurance, the employer and the employee are not required to pay social insurance and unemployment insurance contributions. This period is still counted as time participating in social insurance, but not as time contributing to unemployment insurance; however, health insurance contributions must be paid by the social insurance agency.
Therefore, the 6-month maternity leave period for female workers when giving birth is still counted as time contributing to social insurance.
In addition, according to Clause 2, Article 60 of the 2014 Social Insurance Law, the lump-sum social insurance benefit for employees will be calculated based on the number of years the employee has contributed to social insurance.
Based on the above, it can be seen that the maternity leave period of female workers is also counted as time contributing to social insurance, and therefore will be included in the calculation of the one-time social insurance benefit for the worker according to regulations.
Is maternity allowance subject to personal income tax?
According to Point b, Clause 2, Article 2 of Circular 111/2013/TT-BTC, allowances and subsidies for employees are considered taxable income subject to personal income tax, except for the following allowances and subsidies:
- Monthly allowances, preferential subsidies, and one-time grants as prescribed by law on preferential treatment for meritorious individuals.
- Emergency hardship allowance, work accident and occupational disease allowance, one-time allowance for childbirth or adoption, maternity benefits, allowance for convalescence and health recovery after childbirth, allowance for reduced working capacity, one-time retirement allowance, monthly survivor's benefits, severance pay, job loss allowance, unemployment benefits, and other allowances as prescribed by the Labor Code and the Social Insurance Law...
Therefore, the one-time maternity allowance and maternity benefits as stipulated in the 2014 Social Insurance Law will not be subject to personal income tax.
If I quit my job prematurely, will I still receive maternity benefits when I give birth?
Even if an employee has left their job, as long as they meet the requirements regarding the duration of mandatory social insurance contributions, they will be eligible for maternity benefits when giving birth, regardless of whether their resignation was legal or illegal (abrupt).
Therefore, even if an employee quits prematurely, they are still entitled to maternity benefits upon childbirth if they meet the above-mentioned requirements regarding the duration of mandatory social insurance participation.
Is it permissible to return to work before the end of maternity leave?
According to Article 40 of the 2014 Social Insurance Law, female employees may return to work before the end of their maternity leave if they meet the following conditions:
- After having taken at least 4 months of maternity leave;
- Prior notice and employer consent are required.
In addition to their wages for the days worked, female employees who return to work before the end of their maternity leave are still entitled to maternity benefits until the end of their maternity leave as stipulated by law.
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