When employees go to work and participate in social insurance, when they give birth or their wife gives birth, they will enjoy maternity benefits. The latest maternity regime 2023 is an issue that employees need to understand clearly to ensure their rights and benefits. Follow the article below by Viet My to better understand the latest maternity regime 2023 for employees.

1. Who is entitled to maternity benefits?

The subjects entitled to maternity benefits are employees specified in Points a, b, c, d, đ, h of Clause 1, Article 2 of the Law on Social Insurance 2014, including:

– Employees working under indefinite-term labor contracts, fixed-term labor contracts, seasonal labor contracts or contracts for a certain job with a term of 03 months to less than 12 months, including labor contracts signed between the employer and the legal representative of a person under 15 years of age in accordance with the provisions of the law on labor;

– Employees working under labor contracts with a term of 01 month to less than 03 months;

– Cadres, civil servants or public employees;

– National defense workers; police workers; people working in other jobs in key organizations;

– Officers and professional soldiers of the People’s Army; Officers, professional non-commissioned officers or technical officers, non-commissioned officers of the people’s police; people doing secret work who receive salaries as military personnel;

– Managers of enterprises, managers and operators of cooperatives who receive salaries.

2. Latest conditions for enjoying maternity benefits in 2023

According to Article 31 of the Law on Social Insurance 2014, the conditions for enjoying maternity benefits in 2023 are as follows:

– Employees will enjoy maternity benefits when they fall into one of the following cases:

(1) Female employees who are pregnant;

(2) Female employees who give birth;

(3) Female employees who are surrogate mothers and mothers who are using surrogacy;

(4) Employees who adopt children under 6 months old;

(5) Female employees who have an IUD inserted, employees who are undergoing sterilization;

(6) Male employees who are paying social insurance and whose wives give birth.

Employees in cases (2), (3), (4) must pay social insurance for at least 6 months within 12 months before giving birth or adopting a child.

Employees in case (2) who have paid social insurance for 12 months or more and when pregnant need to take time off work to receive maternity care 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. Employees who meet the conditions specified in Clause 2 and Clause 3, Article 39 of the Law on Social Insurance 2014 but terminate their labor contract, employment contract or quit their job before giving birth or adopting a child under 6 months old will still be entitled to maternity benefits as prescribed in Articles 34, 36, 38 and Clause 1, Article 39 of the Law on Social Insurance 2014.

3. Time off for maternity benefits

Time off for maternity benefits according to regulations for female and male employees is as follows:

3.1 Time off for maternity benefits for female employees

Articles 32, 33, 34, 35, 36 and 37 of the Law on Social Insurance 2014 stipulate that depending on the stage of pregnancy, female employees will be entitled to different number of days off. Specifically:

Time off for maternity benefits when having a prenatal check-up

Female employees will be entitled to 05 days off for prenatal check-ups, each time is 01 day; in case the place of residence is far from the medical examination and treatment facility or the pregnant woman has a medical condition or the fetus is abnormal, she will be entitled to 02 days off for each prenatal check-up.

This time off is calculated based on working days and does not include holidays, Tet holidays and weekly days off.

Time off for maternity benefits in case of miscarriage, curettage, suction curettage, stillbirth or pathological abortion

When suffering from miscarriage, curettage, suction curettage, stillbirth or pathological abortion, female employees are entitled to leave work and enjoy maternity benefits as prescribed by a competent medical examination and treatment facility. The maximum time off work is:

– 10 days if the fetus is under 5 weeks old.

– 20 days if the fetus is 5 – 13 weeks old.

– 40 days if the fetus is 13 – 25 weeks old.

– 50 days if the fetus is 25 weeks old or older.

This leave period will include holidays, Tet holidays and weekly days off.

Time to enjoy maternity benefits when giving birth

Female employees are entitled to 06 months of maternity leave. In case of twins or more, from the second child onwards, the mother will be entitled to 01 more month of leave for each child.

Note:

– In case after giving birth, if the child under 02 months old dies, the mother will be entitled to 04 months of leave from the date of birth.

– If the child is 02 months old or older, the mother will be entitled to 02 months of leave from the date of death and this time will not be counted as personal leave.

– In case the mother dies after giving birth, the father or the person directly raising the child will be entitled to maternity benefits according to the law.

– Employees adopting children under 06 months old will still be entitled to maternity leave until the child is 06 months old. In case both father and mother participate in social insurance and are eligible for benefits, only the father or mother can take time off to enjoy the benefits.

Maternity leave when taking contraceptive measures

When taking contraceptive measures, employees will be entitled to:

– 07 days for female employees who have an IUD inserted;

– 15 days for employees who have sterilization measures.

3.2 Maternity leave for male employees

Maternity leave when performing sterilization

Male employees who perform sterilization will be entitled to maternity leave as prescribed by a competent medical facility for a maximum period of 15 days.

This period will include holidays, Tet holidays and weekly days off.

Maternity leave when the wife gives birth

Male employees who are paying social insurance when their wife gives birth will be entitled to maternity leave as follows:

– 05 working days: For normal cases.

– 07 working days: The wife gives birth by surgery, when the baby is under 32 weeks old.

– 10 working days: The wife gives birth to twins; from triplets or more, each additional child will be entitled to an additional 03 working days off.

– 14 working days: The wife gives birth to twins or more that require surgery.

Note: This leave time does not include holidays, Tet holidays and weekly days off.

4. Documents to receive the latest maternity regime 2023

According to Decision 166/QD-BHXH in 2019 and Decision 222/QD-BHXH in 2021, the documents required to be prepared will be different depending on each case of maternity benefits. Specifically:

* Female workers who go for prenatal check-ups, have miscarriages, abortions, stillbirths or pathological abortions; workers who go for contraceptive measures:

– In case of inpatient treatment: Copy of the Hospital Discharge Paper; in case of referral to a medical facility for examination and treatment during inpatient treatment, an additional copy of the Referral Paper or Hospital Transfer Paper is required.

– In case of outpatient treatment: Certificate of leave from work entitled to social insurance; or a copy of the Hospital Discharge Paper with instructions from the attending physician or physician for additional rest after the inpatient treatment period.

* Female workers giving birth:

– A copy of the birth certificate or an extract of the birth certificate or a copy of the child’s birth certificate.

– In case the child dies after birth: A copy of the birth certificate or an extract of the birth certificate or a copy of the child’s birth certificate, a copy of the death certificate or an extract of the death certificate or a copy of the child’s death notice; if the birth certificate has not been issued, it will be replaced by an extract or a summary of the medical records or the discharge papers of the mother or the surrogate mother showing that the child has died.

– In case the mother or the surrogate mother dies after giving birth: An additional copy of the death certificate or an extract of the death certificate of the mother or the surrogate mother.

– In case the mother after giving birth or the surrogate mother after receiving the child is no longer healthy enough to take care of the child: An additional medical examination report of the mother/surrogate mother.

– In case of needing to take time off work to rest during pregnancy: One of the following documents is required:

+ In case of inpatient treatment: Copy of hospital discharge certificate or summary of medical records showing the leave to rest during pregnancy.

+ In case of outpatient treatment: Certificate of leave from work entitled to social insurance showing the leave to rest during pregnancy.

+ In case of needing medical examination: Minutes of medical examination.

– In case of female employee who is a surrogate mother giving birth or a mother who requests a surrogate mother to receive the child: An additional copy of the agreement on the surrogacy being for humanitarian purposes; a document confirming the time of handing over the child between the person requesting the surrogacy and the surrogate mother.

* In case of adopting a child under 6 months old: Copy of the Certificate of Adoption.

* In case of a male employee or the husband of a surrogate mother who takes leave when his wife gives birth:

– Copy of the Birth Certificate or Copy of the Birth Certificate or Extract of the Child’s Birth Certificate;

– In case of a child giving birth requiring surgery or giving birth when the child is under 32 weeks old and the Birth Certificate does not show this, additional documents from the medical examination and treatment facility must be provided showing that the child is giving birth requiring surgery or giving birth when the child is under 32 weeks old. If not, it must be replaced by a copy or summary of the medical record or hospital discharge paper of the mother/surrogate mother showing that the child is dead.

* A male employee or the husband of a surrogate mother who receives a one-time allowance when his wife gives birth:

– Copy of the Birth Certificate or copy of the Birth Certificate or Extract of the Child’s Birth Certificate.

– In case the child dies after birth and has not been issued a Birth Certificate, it will be replaced by a copy or summary of the medical record or a copy of the Hospital Discharge Certificate of the mother/surrogate mother showing that the child died.

5. Procedures for enjoying the latest maternity benefits in 2023

In order for employees to enjoy the latest maternity benefits in 2023, relevant individuals and organizations need to follow the following procedures:

Step 1: Employees submit documents

– Within 45 days from the date of returning to work, employees must submit the above-mentioned maternity benefits application to the employer.

– In case of quitting the job before giving birth or adopting a child, the application must be submitted and the social insurance book must be presented to the insurance agency.

Step 2: The employer will prepare the application

Within 10 days from the date of receiving the complete application from the employee, the employer must be responsible for preparing the application (including the employee’s application and the List of employees who have left work to enjoy maternity benefits) and submit it to the insurance agency.

Step 3: Social insurance agency processes the application

The social insurance agency will pay maternity benefits to the employee within:

– 06 working days from the date of receiving complete application from the employer;

– 03 working days from the date of receiving complete application from the employee who quits the job before giving birth or adopting a child.

6. Maternity benefits that employees receive when enjoying maternity benefits

Female and male employees will receive the following maternity benefits:

6.1 Maternity benefits that female employees receive when giving birth

One-time allowance

Article 38 of the 2014 Law on Social Insurance stipulates that female employees will receive a one-time allowance when giving birth, the benefit level will be calculated as 02 times the basic salary for each child born.

In 2023, the one-time allowance for female employees is:

VND 2.98 million if giving birth between January 1, 2023 and June 30, 2023;
VND 3.6 million if giving birth from July 1, 2023 onwards.

Maternity benefits

Maternity benefits for female employees when giving birth are applied according to Article 39 of the Law on Social Insurance 2014, specifically:

Thus, the maternity allowance that female employees receive is the average of 06 months of salary deducted from social insurance contributions immediately before taking leave multiplied by the number of months of maternity leave (giving birth to 01 child is 06 months off, giving birth to twins is 07 months off…)

Recovery allowance

According to Article 41 of the Law on Social Insurance 2014, if an employee finds that his/her health condition is not stable within 30 days from the date of returning to work, he/she can take a recuperation leave for a maximum of 10 days.

When taking a recuperation leave, the employee will still receive a recuperation leave = 30% of the base salary x total number of days off.

Specifically, from July 1, 2023, the regional minimum wage from 1.49 million VND/month will be increased to 1.8 million VND/month (Based on Clause 2, Article 3 of Decree 24/2023/ND-CP). Therefore, the level of health care benefits in 2023 is as follows:

6.2 Amounts of money that male workers receive when their wives give birth

Maternity benefits

Based on Clause 1, Article 39 of the Law on Social Insurance 2014, the maternity benefits for male workers when their wives give birth are:

In case the male employee has less than 06 months of social insurance contribution, the maternity benefit will be calculated based on all months of social insurance participation.

Note: When taking maternity leave and receiving maternity benefits, the male employee will not be paid during the leave period (except when using annual leave according to the provisions of Articles 113 and 144 of the Labor Code 2019).

Receive a one-time allowance

Pursuant to Article 38 of the Law on Social Insurance 2014, male employees who meet the conditions will receive a one-time allowance when their wife gives birth if the wife does not participate in social insurance.

At this time, the one-time allowance = 2 x Basic salary calculated according to the time the child is born.

* Note: This allowance will only be calculated for 01 child.

7. Frequently asked questions about maternity leave 2023

7.1 Are employees who return to work early after maternity leave entitled to both salary and maternity benefits?

Clause 4, Article 139 of the 2019 Labor Code stipulates that early return to work is only allowed 2 months in advance, and during these 2 months, they will receive both benefits (salary and maternity benefits).

7.2 Are male employees entitled to maternity leave when their girlfriend gives birth?

The law only regulates maternity benefits for male employees who are paying social insurance and whose wives give birth. In the case of a male employee and his girlfriend having a child, the relationship between the male employee and his girlfriend having a child is not legally a husband and wife relationship, so the male employee in this case will not be eligible for maternity benefits according to regulations.

7.3 Are maternity benefits subject to personal income tax?

At point b, clause 2, Article 2 of Circular 111/2013/TT-BTC, it is stipulated that the income received from maternity benefits will not be subject to personal income tax.

7.4 How long is the maternity payment period for employees?

Within 10 days from the date of receipt of the application, the insurance agency must process and organize the payment to the employee of the amount of maternity benefits.

7.5 Can female employees take maternity leave 2 months before giving birth?

Article 34 of the Law on Social Insurance 2014 stipulates that employees can take leave 2 months before giving birth and still receive maternity benefits.

Below is the latest maternity regime 2023 for Employees of VIET MY LAW AND ACCOUNTING. If you have difficulty in enjoying maternity benefits or other related social insurance issues, please contact us – a reputable and professional unit in this field.