Tiếng ViệtWhether the maternity leave time is counted as the time to pay social insurance is a question of many workers, especially female employees. Therefore, MGC summarizes information and advises on readers’ questions as follows:
According to Clause 2, Article 39 of the Law on Social Insurance 2014 stipulates: The time off from work on maternity leave from 14 working days or more in a month is counted as the period of payment of social insurance premiums, employees and users Employers are not required to pay social insurance premiums.
This is guided by Article 12 of Circular 59/2015/TT-BLDTBXH and Article 42 of Decision 595/2017/QD-BHXH as follows:
In Circular 59/2015, it stipulates:
1. The period of leave on maternity leave from 14 working days or more in a month is counted as the period of social insurance payment specified in Clause 2, Article 39 of the Law on Social Insurance, guided as follows:
a) In case the labor contract expires during the period when the employee is on leave to enjoy the maternity regime, the period of enjoying the maternity regime from the time he quits his job until the labor contract expires is counted as the time paying social insurance premiums, the period of enjoying the maternity regime after the expiration of the labor contract is not counted as the time for which social insurance has been paid.
b) The maternity leave period of employees who terminate their labor contracts, work contracts or quit their jobs before the time of giving birth or adopting a child under 6 months old is specified in Clause 4, Article 31 of the Law on Labor Protection. Social insurance is not counted as the period of payment of social insurance premiums.
c) In case female employees go to work before the prescribed maternity leave period expires, the period of enjoying the maternity benefits from leaving work to going to work before the maternity leave period expires is counted as the period of premium payment. From the time of going to work before the end of the maternity leave period, female employees are still entitled to the maternity regime until the expiration of the time limit specified in Clause 1 or 3, Article 34 of the Law on Social Insurance. but employees and employers must pay social insurance and health insurance.
d) In case the father or person directly fostering, the mother asking for surrogacy, the father asking for surrogacy or the person directly nurturing enjoy the maternity regime without taking leave, the employee and the employer still have to pay social insurance and health insurance.
2. The employee’s maternity benefits shall not be adjusted when the Government adjusts to increase the base salary and the regional minimum wage.
3. The period of maternity leave is counted as the period of social insurance premium payment specified in Clause 2 of this Article, which is recorded according to the salary paid for social insurance in the month before taking the leave to enjoy the maternity regime. produce. In case the employee is entitled to a salary increase during the maternity leave period, it shall be recorded according to the employee’s new salary from the time of salary increase.
Employees who are doing heavy, hazardous or dangerous occupations or jobs or particularly heavy, toxic or dangerous jobs on the list promulgated by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health. Where there is a regional allowance of 0.7 or more, if you take leave and enjoy the maternity regime, the time off work and enjoy the maternity regime is counted as the time of doing heavy, hazardous or dangerous occupation or work. particularly heavy, hazardous, dangerous or working in a place with a regional allowance coefficient of 0.7 or more. >>> because it is related to the pension system (Article 54 of the Law on Social Insurance)
At the same time, in Clause 5.6, Article 42 of Decree 595/2017, it is stipulated:
5. Employees who take sick leave for 14 working days or more in a month in accordance with the law on social insurance are not required to pay social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance but still enjoy health insurance benefits.
6. Employees who take maternity leave for 14 working days or more in a month, the unit and the employees are not required to pay social insurance, unemployment insurance, occupational accident and occupational disease insurance, this time is counted as the time of payment of social insurance, is not counted as the period of payment of unemployment insurance premiums and the employee’s health insurance premiums are paid by the social insurance agency.
The time off work for maternity benefits is recorded in the social insurance book according to the salary paid for social insurance of the month before taking leave to enjoy the maternity regime. In case the employee is entitled to a salary increase during the maternity leave period, it shall be recorded according to the employee’s new salary from the time of salary increase.
Employees who are doing heavy, hazardous or dangerous occupations or jobs or particularly heavy, toxic or dangerous jobs on the list promulgated by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health. Where there is a regional allowance of 0.7 or more, if you take leave and enjoy the maternity regime, the time off work and enjoy the maternity regime is counted as the time of doing heavy, hazardous or dangerous occupation or work. particularly heavy, hazardous, dangerous or working in a place with a regional allowance coefficient of 0.7 or more.
6.1. In case the labor contract expires while the employee is on leave to enjoy the maternity regime, the period of enjoying the maternity regime from the time of leaving the job to enjoy the maternity regime until the expiry of the labor contract is counted as the period of payment of social insurance premiums. The time off from work to enjoy the maternity regime after the labor contract expires is not counted as the period of payment of social insurance premiums.
6.2. The maternity leave period of employees who terminate their labor contract or labor contract or quit their job before the time of giving birth or adopting a child under 6 months old is not counted as the period of social insurance payment.
6.3. In case female employees go to work before the end of the prescribed maternity leave period, the period of enjoying the maternity benefits from the time they leave work until the time they go to work before the end of the maternity leave period is counted as the period of payment of social insurance premiums, counting from the date of birth. From the time of going to work before the maternity leave expires, female employees and their units must pay social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance.
6.4. In case the father or person directly fostering, the mother asking for surrogacy, the father asking for surrogacy or the person directly nurturing enjoy the maternity regime without taking leave, the employee and the unit still have to pay social insurance premiums. , health insurance, unemployment insurance, occupational accident and disease insurance.
7. If an employee is temporarily detained, detained or temporarily suspended from work for investigation and conclusion of whether or not he has violated the law, the employee and the unit may suspend payment of social insurance and unemployment insurance premiums. Occupational accident and disease insurance but still have to pay monthly health insurance equal to 4.5% of 50% of the monthly salary that employees are entitled to according to the provisions of law. After the period of temporary detention, custody or temporary suspension of work, if it is determined by a competent authority that the person is unjust, wrong, or has not violated the law, the payment of social insurance, unemployment insurance, occupational accident and occupational disease insurance shall be paid on the monthly salary. payment of compulsory social insurance and arrears payment of health insurance premiums on the arrears salary, without interest on the arrears; In case the competent agency determines that the employee is guilty, the payment of social insurance, unemployment insurance, occupational accident and occupational disease insurance will not be paid and the payment of health insurance premiums will not be required for the time of temporary detention.
8. If the employee stops working in accordance with the labor law but still receives a salary, the employee and the unit shall pay social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance according to the salary the employee is entitled to. during layoffs.
Thus, according to the above regulations, if an Employee takes maternity leave for 14 working days or more, the maternity leave period will be calculated as:
- Calculated as the time to pay social insurance
- Not counted as the period of UI payment
- To be paid health insurance premiums by the social insurance agency for employees (still using health insurance cards as usual but not having to pay)
Specifically, for the time to calculate the payment of social insurance premiums:
1. In case the labor contract expires during the maternity leave period and the labor contract is not renewed >> the time for calculating social insurance contributions is counted from the time of maternity leave to the expiration of the contract.
2. In case of taking leave before giving birth, the period of maternity leave shall not be counted as the time for calculating social insurance contributions.
3. Going to work before the maternity leave period, the time to pay social insurance premiums is counted from the time of maternity leave to the time of going to work. From the time of going to work before the maternity leave expires, female employees and their units must pay social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance.
