Ms. Phuong is a state-paid employee with a salary coefficient of 3.66. She is expected to give birth in early October, 3 months after the basic salary increases to 2,340,000 VND/month.
"With a salary coefficient of 3.66, how much total maternity pay will I receive? Will my maternity pay be calculated based on the old base salary or the new salary?", Ms. Phuong asked.
According to Vietnam Social Security (VSS), the current conditions for enjoying maternity benefits for female employees giving birth are stipulated in Clause 2 and Clause 3, Article 31 of the 2014 Law on Social Insurance.
Accordingly, employees must pay social insurance for at least 6 months within 12 months before giving birth; or if they have paid social insurance for at least 12 months but must take time off work to rest during pregnancy as prescribed by a competent medical facility, they must pay social insurance for at least 3 months within 12 months before giving birth.
The level of maternity allowance is stipulated in Clause 1, Article 39 of the Law on Social Insurance 2014. Accordingly, the level of maternity allowance per month is equal to 100% of the average monthly salary for social insurance contributions of the 6 months before taking maternity leave.
Thus, in Ms. Phuong's case, if she is eligible for maternity benefits, the Social Insurance agency will calculate the average monthly salary for social insurance contributions for the 6 months before leaving work based on the actual salary for social insurance contributions in those 6 months. From the above average level, Ms. Phuong's maternity allowance will be calculated.
According to Vietnam Social Security, from July 1, 2024, the basic salary will be increased from VND 1,800,000/month to VND 2,340,000/month, so in Ms. Phuong's case, she will pay social insurance according to the salary coefficient of the State's salary scale and table. Therefore, the settlement of maternity allowance when she gives birth from October 2024 onwards will be calculated based on the new basic salary of VND 2,340,000/month.
Source: https://dantri.com.vn/an-sinh/thang-102024-sinh-con-tien-thai-san-tinh-theo-luong-co-so-moi-hay-cu-20240713113101994.htm
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