The maternity leave benefits in 2023 will depend on the base salary, the average monthly social insurance premium of the 6 months prior to taking maternity leave, and the number of children born in a single birth. Specifically, the financial assistance that employees receive from the maternity leave policy includes the following:
One-time maternity allowance
If the employee has paid social insurance premiums for at least 6 months within the 12 months prior to giving birth, they will be eligible for a one-time maternity allowance. According to Article 38 of the 2014 Social Insurance Law, the one-time allowance is twice the base salary of the month in which the female employee gives birth.
Before July 1, 2023, the base salary is 1,490,000 VND per month, so the one-time allowance for employees giving birth before this date is: 1,490,000 VND x 2 = 2,980,000 VND per child.
For example, if an employee gives birth to a child in June 2023, the one-time maternity allowance they receive is 2,980,000 VND.
From July 1, 2023, the base salary increases to 1,800,000 VND per month, so the one-time allowance that employees receive at this time will be: 1,800,000 VND x 2 = 3,600,000 VND per child.
For example, if an employee gives birth to a child in September 2023, they will receive 3,600,000 VND.
If the employee has paid social insurance premiums for 6 months within the 12 months prior to giving birth, they will be eligible for a one-time maternity allowance.
The maternity leave benefits in 2023 for the 6-month period of maternity leave
During the period of maternity leave, if the female employee meets the conditions for maternity leave benefits, they will receive allowances from the Social Insurance Agency. Specifically:
According to Article 39 of the 2014 Social Insurance Law, the maternity leave benefits for female employees giving birth are equal to 100% of the average monthly social insurance premium of the 6 months prior to taking maternity leave. Female employees will be entitled to a 6-month leave, and in the case of multiple births, each additional child born will entitle the female employee to an additional 1-month leave.
For example, if the average monthly social insurance premium of the 6 months prior to the maternity leave is 7,000,000 VND, the female employee will receive 7,000,000 VND for each month during the maternity leave. Thus, the total amount received after 6 months will be 42,000,000 VND.
Postnatal recovery allowance
According to Article 14 of the 2014 Social Insurance Law, if a female employee returns to work within the first 30 days after the maternity leave and their health has not fully recovered, they may take a postnatal recovery leave of 5-10 days. The postnatal recovery allowance will be 30% of the base salary.
Therefore, before July 1, 2023, the daily postnatal recovery allowance is 447,000 VND/day. From July 1, 2023, the postnatal recovery allowance is 540,000 VND/day.
For example, if a female employee returns to work on October 1, 2023, they will receive 540,000 VND per day for the 30-day postnatal recovery period.
