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How much is the one-time allowance for childbirth from 1/7/2023?
Pursuant to Article 38 of the Law on Social Insurance 2014, female employees who give birth or employees who adopt children under 6 months old are entitled to a one-time allowance for each child equal to 2 times the basic salary in the month the female employee gives birth or the month the employee adopts the child.
In case of giving birth but only the father participates in social insurance, the father will receive a one-time allowance equal to 02 times the basic salary in the month of birth for each child.
On the other hand, according to Decree 24/2023/ND-CP, the basic salary applied from July 1, 2023 is 1.8 million VND/month.
Therefore, based on the above regulations, the one-time allowance upon childbirth from July 1, 2023 is 3.6 million VND per child.
How long do I have to pay social insurance to receive maternity benefits when giving birth?
Pursuant to Article 31 of the Law on Social Insurance 2014, female employees are entitled to maternity benefits when meeting one of the following two conditions regarding social insurance payment period:
- Female employees must pay social insurance for at least 6 months within 12 months before giving birth or adopting a child;
- Female employees who have paid social insurance for 12 months or more and have to take time off work to rest during pregnancy as prescribed by a competent medical examination and treatment facility must pay social insurance for 3 months or more within the 12 months before giving birth.
Female employees who meet the above conditions but terminate their labor contract, work contract or quit their job before giving birth are still entitled to maternity benefits according to regulations.
How long is maternity leave?
According to Article 34 of the Law on Social Insurance 2014, female employees who give birth are entitled to 6 months of maternity leave before and after giving birth. In case a female employee gives birth to twins or more, from the second child onwards, for each child, the mother is entitled to 1 additional month of leave.
The maximum maternity leave period before birth is no more than 02 months.
How much is the maternity benefit when giving birth?
Pursuant to Article 39 of the Law on Social Insurance 2014, the level of maternity benefits for one month is equal to 100% of the average monthly salary for social insurance contributions of the 6 months prior to taking maternity leave. In case of social insurance contributions for less than 6 months, the level of maternity benefits is the average monthly salary for the months of social insurance contributions.
Is maternity leave counted towards one-time social insurance benefits?
Pursuant to Clause 2, Article 39 of the Law on Social Insurance 2014, employees who take maternity leave for 14 working days or more in a month are considered to have paid social insurance; employees and employers do not have to pay social insurance.
At the same time, Clause 6, Article 42 of Decision 595/QD-BHXH in 2017 also guides employees who take maternity leave for 14 working days or more in a month according to the provisions of the law on social insurance, the unit and the employee do not have to pay social insurance, unemployment insurance, this period is still counted as the time of participating in social insurance, not counted as the time of paying unemployment insurance; must pay health insurance paid by the social insurance agency.
Thus, the 6-month maternity leave of female employees when giving birth is still counted as the time of social insurance payment.
Along with that, according to the provisions of Clause 2, Article 60 of the Law on Social Insurance 2014, the one-time social insurance benefit of employees will be calculated based on the number of years that the employee has paid social insurance.
Based on the above, it can be seen that the maternity leave of female employees is also considered as the social insurance payment period, so it will be calculated for one-time social insurance benefits for employees according to regulations.
Is maternity pay subject to personal income tax?
Pursuant to Point b Clause 2 Article 2 Circular 111/2013/TT-BTC, allowances and subsidies for employees are income subject to personal income tax, except for the following allowances and subsidies:
- Monthly allowances, preferential allowances and one-time allowances according to the provisions of law on preferential treatment for people with meritorious services.
- Allowance for sudden hardship, allowance for work-related accidents, occupational diseases, one-time allowance for childbirth or adoption, maternity benefits, convalescence and health recovery benefits after childbirth, allowance for reduced working capacity, one-time retirement allowance, monthly death benefits, severance allowance, unemployment allowance and other allowances as prescribed by the Labor Code and the Law on Social Insurance...
Thus, the one-time allowance upon childbirth and the amount of maternity benefits upon childbirth as prescribed by the Law on Social Insurance 2014 will not be subject to personal income tax.
Can I get maternity pay when I give birth?
Even if an employee has quit their job, as long as they meet the requirements for mandatory social insurance payment time, they will be entitled to maternity benefits when giving birth, regardless of whether the employee quits their job legally or illegally (half-time leave).
Therefore, in case an employee takes a leave of absence, he/she will still receive maternity benefits when giving birth if he/she meets the above conditions on compulsory social insurance participation time.
Can I go back to work before the end of maternity leave?
According to Article 40 of the Law on Social Insurance 2014, female employees can return to work before the end of their maternity leave when they meet the following conditions:
- After taking leave for at least 04 months;
- Must notify in advance and have the employer's consent.
In addition to the salary for the working days, 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 prescribed.
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