In some cases, employees who work for less than a certain number of days in a month are exempt from paying social insurance (BHXH), but there are also cases where employees may work fewer days and still be required to pay BHXH. So, how many days off work in a month do not require paying BHXH?
According to Article 3 of the 2014 Social Insurance Law, employees who do not work and do not receive a salary for 14 days or more in a month are exempt from paying social insurance for that month.
During this period, they are not eligible for social insurance, except in cases of maternity leave.
Therefore, employees who take 14 or more days off work in a month do not have to pay BHXH, including the following cases:
- Employees who do not work and do not receive a salary for 14 days or more in a month are exempt from paying BHXH for that month. This period is not counted towards social insurance.
- Employees who take sick leave for 14 days or more in a month, as regulated by the social insurance law, are exempt from paying BHXH, BHYT, BHTN, BHTNLĐ, and BNN, but they are still entitled to health insurance benefits (BHYT).
- Employees who take maternity leave for 14 days or more in a month are exempt from BHXH, BHTN, BHTNLĐ, and BNN, and this period is considered a contribution to BHXH. It is not considered a contribution to BHTN, and the social insurance agency will pay BHYT for the employee.
Please note that in cases where employees take 14 or more days off work in a month but still receive their salary from the employer, both the employee and the employer are required to pay BHXH and BHYT as stipulated.
As per the regulations mentioned above, to be exempt from BHXH, employees need to have at least 14 days of leave in a month and must not fall into any of the categories defined by the law.
