Question:

My company has a female foreign worker who started participating in social insurance from October 2023. From October 2023 to March 2024, the average monthly insurance premium is 12,000,000 VND. The worker gave birth and started maternity leave from April 1, 2024.

Does this worker qualify for maternity benefits?

TPM Consulting:

According to the current Social Insurance Law regulations, the conditions for maternity benefits are as follows:

In normal cases: The worker must have paid social insurance premiums for at least 6 months within the 12 months prior to giving birth.

In cases where the worker must leave work to care for the pregnancy as prescribed by a medical facility: The worker paid social insurance premiums for at least 12 months, and if they must leave work to care for the pregnancy as prescribed by a qualified medical facility, they must have paid social insurance premiums for at least 3 months within the 12 months prior to giving birth.

Workers who meet the conditions under either of these cases and leave work before giving birth are still entitled to maternity benefits as prescribed.

Benefit Amount:

Female workers are entitled to maternity leave for 6 months before and after giving birth.

In the case of a female worker giving birth to twins or more, starting from the second child, the mother is entitled to an additional 1 month of leave for each additional child.

Entitlements:

There are 3 entitlements as follows:

• The monthly benefit amount is equal to 100% of the average monthly salary used to calculate social insurance premiums for the 6 months prior to taking maternity leave.

Maternity Benefit for 6 months = 6 * 12,000,000 = 72,000,000 VND.

• One-time allowance for childbirth:

The one-time allowance for each child is equal to 2 times the base salary at the month when the female worker gives birth.

In cases where only the father participates in social insurance but the child is born, the father receives a one-time allowance equal to 2 times the base salary at the month of childbirth for each child.

Current base salary: 1,800,000 * 2 = 3,600,000 VND/child

• Additionally, foreign workers are entitled to post-natal recuperation and health recovery benefits:

After returning to work, within 30 working days from the end of maternity leave, if their health has not fully recovered, foreign workers are entitled to take leave for post-natal recuperation and health recovery.

Maximum of 7 days for female workers who underwent surgery during childbirth;

Maximum of 5 days for other cases.

The amount of post-natal recuperation and health recovery allowance = 30% x Base salary x Number of days off.

Since you didn’t specify whether it’s a normal delivery or a surgical one, let’s assume it’s a normal delivery, which entitles you to 5 days.

The allowance amount = 30% x 1,800,000 x 5 = 2,700,000 VND.

Here is the information regarding maternity benefits for female foreign workers when giving birth.

In case you need consultation, please contact us.

Quynh Do – Social Insurance Department – Payroll

Quynh.do@tpm.com.vn

Legal basis:

Social Insurance Law No. 58/2014/QH13 dated November 20, 2014

Decree No. 143/2018/NĐ-CP dated October 15, 2018

Circular No. 59/2015/TT-BLĐTBXH dated December 29, 2015