Question:
I want to adopt a child (a baby of 2 weeks old), but I won’t take time off work as I’ve arranged for family members to take care of the baby. Can I still receive maternity leave benefits from the Social Insurance Agency according to the provisions of the Social Insurance Law?
Answer:
Based on the regulations in Article 11 of Decision No. 59/2015/TT-BLDTBXH dated December 29, 2015, issued by the Ministry of Labor, Invalids and Social Affairs, which provides detailed guidelines for implementing certain provisions of the Compulsory Social Insurance Law regarding maternity benefits, in the case where an employee is eligible for maternity leave benefits but chooses not to take time off work when adopting a child, they are entitled to a one-time allowance equivalent to two months of their basic salary.
Question:
I have been continuously enrolled in social insurance from October 2009 to the end of October 2015 (for 6 years and 1 month). I have submitted a resignation letter. Currently, I am pregnant, and the expected due date is April 30, 2016. In my case, if the delivery date is April 30, 2016, will I be eligible for maternity leave benefits? If not, how many additional months do I need to contribute to voluntary insurance in order to receive maternity benefits?
Answer:
According to Article 31, Clauses 2 and 3 of the Social Insurance Law No. 58/2014/QH13 (effective from January 1, 2016), the conditions for receiving maternity leave benefits for female workers giving birth include contributing to social insurance for a minimum of 6 months within the 12 months prior to giving birth.
In your case, you have been enrolled in social insurance from October 2009 to October 2015, and your expected due date is April 30, 2016. Therefore, based on the aforementioned regulation, you meet the requirements for receiving maternity leave benefits.
Question:
We would like to clarify the current maternity allowance provided by Social Insurance, which includes:
– The allowance is equal to 100% of the average monthly salary or wage used for calculating social insurance contributions for the immediate 6 months prior to the maternity leave.
– One-time allowance: When a female worker gives birth or a worker adopts a child under 6 months old, the allowance is equivalent to 2 months of the base salary for each child.
When calculating Personal Income Tax (PIT), are these allowances considered non-taxable income?
Answer:
Based on Clause 2.2, Part II, Circular No. 84/2008/TT-BTC dated September 30, 2008, issued by the Ministry of Finance, allowances and benefits that are exempted when determining taxable income from salary or wages include:
– One-time allowance for childbirth or adopting a child.
– Other allowances provided by Social Insurance.
Therefore, both of the mentioned allowances will be exempted when determining taxable income.
