Conditions, duration and level of maternity benefits in 2018

Posted date 12/12/2018

4.865 view

Posted date 12/12/2018

4.865 view

According to Article 31, Section 2 of the Law on Social Insurance, employees are entitled to maternity benefits when they fall into one of the following cases:

According to Article 31, Section 2 of the Law on Social Insurance, employees are entitled to maternity benefits when they fall into one of the following cases:

Conditions for maternity benefits.

According to Article 31, Section 2 of the Law on Social Insurance, employees are entitled to maternity benefits when they fall into one of the following cases:

Pregnant female workers
Female workers giving birth
Female surrogate mothers and surrogate mothers
Workers adopting children under 6 months old
Female workers with IUDs, workers undergoing sterilization
Male workers paying social insurance whose wives give birth

Female employees giving birth, female employees being surrogate mothers, and employees adopting children under 6 months old must pay social insurance for at least 6 months within 12 months before giving birth or adopting a child.

In case a female employee who has paid social insurance for 12 months or more and has to take time off work to rest during pregnancy as prescribed by a competent medical facility, she must pay social insurance for 3 months or more within the 12 months before giving birth.

For example: Ms. A gave birth on September 10, 2018 and paid social insurance in September 2018. The 12-month period before giving birth is calculated from September 2017 to August 2018. If during this period, Ms. A paid social insurance for 6 months or more, or 3 months or more in case she had to take time off work to take care of her pregnancy as prescribed by the medical facility, Ms. A is entitled to maternity benefits according to regulations.

Thus, the 12 months before giving birth are calculated as follows:

+ If you give birth or adopt a child before the 15th of the month, the month of birth will not be counted in the 12 months before giving birth.

+ If you give birth or adopt a child from the 15th of a month onwards, the month of birth will be counted in the 12 months before giving birth.

Illustration

Time to enjoy maternity leave

According to Article 34, Section 2 of the Social Insurance Law, the time to enjoy the regime when giving birth is stipulated as follows :

Female employees giving birth are entitled to 6 months of maternity leave before and after giving birth, with the maximum maternity leave period before giving birth not exceeding 2 months.
In case a female employee gives birth to twins or more, from the second child onwards, for each child, the mother is given an additional month off.
Male employees who are paying social insurance when their wives give birth are entitled to take leave and receive maternity benefits as follows:

+ 5 working days.
+ 7 working days when wife gives birth by cesarean section or gives birth before 32 weeks of age.
+ 10 working days when wife gives birth to twins.
+ 14 working days when wife gives birth to twins by surgery.

Note: The time male employees take off work to enjoy maternity benefits is calculated within the first 30 days from the date the wife gives birth.

Amounts of money female workers receive after giving birth

Female workers will receive the following benefits when giving birth:

First: Maternity allowance

According to Article 38 of the 2014 Social Insurance Law, Decree 78/2018/ND-CP stipulates that female employees who give birth are entitled to a one-time allowance for each child equal to 2 times the basic salary in the month of birth. From July 1, 2018, the basic salary is 1,390,000 VND/month, so the maternity allowance is 2,780,000 VND/month.

Second: Maternity benefits

According to Article 39, Section 2 of the Social Insurance Law and Article 12 of Circular 59/2015/TT-BLDTBXH, the maternity benefit level is stipulated as follows:

The average monthly salary for social insurance payment used as the basis for calculating maternity benefits is the average monthly salary for social insurance payment of the 6 most recent consecutive months before leaving work. If the period of social insurance payment is not continuous, it is cumulative.

For example: Ms. B works at company X and gave birth on April 16, 2018 with the following social insurance payment history:

From November 2017 to December 2017, paid social insurance with salary of 4,012,500
From January 2018 to April 2018, social insurance was paid with a salary of 4,258,600

The average monthly salary for social insurance contributions for the last 6 months is calculated as follows:

Average monthly salary for social insurance contribution of 6 consecutive months before leaving work	=	( 2 x 4,012,500)+(4 x 4,258,600)	= 4,176,567 (VND/month)
6

So the maternity benefit for female workers in 6 months is: 4,176,567 x 6 = 25,059,402 VND.

For example: Ms. C works at company X and gave birth on September 10, 2018. Ms. C is in a case where she has to take time off work to rest during pregnancy as prescribed by the medical facility. The process of paying social insurance is as follows:

From November 2017 to December 2017, paid social insurance with a salary of 7,000,000
From January 2018 to April 2018, pay social insurance with salary of 8,000,000
From May 2018 to August 2018, on maternity leave, no social insurance payment

The average monthly salary for social insurance contributions for the last 6 months is calculated as follows:

Average monthly salary for social insurance contribution for 6 consecutive months before leaving work

(2*7,000,000)+(4*8,000,000)

6

= 7,666,667 (VND/month)

So the maternity benefit for female workers in 6 months is: 7,666,667 x 6 = 46,000,002 VND.

Third: Postpartum care allowance

According to Article 41 of the Law on Social Insurance, Decree 78/2018/ND-CP stipulates that female employees who have not recovered their health within the first 30 working days after giving birth are entitled to take a leave to recuperate. The maximum is 10 days for female employees who give birth to twins, 7 days for female employees who give birth by cesarean section, and 5 days for other cases.
When taking maternity leave, female workers are entitled to a daily allowance equal to 30% of the basic salary of VND 1,390,000.

For example: Ms. D works at company Y, after 6 months of maternity leave, she returns to work. In the first 30 working days, she must take 7 days of maternity leave. So in the 7 days off, she is entitled to maternity leave benefits of: 30% x 1,390,000 x 7 = 2,919,000 VND.

MSc. Tran Thi Thuy – Lecturer of Accounting Department

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