On July 7th, 2021, The Ministry of Labor – Invalids and Social Affairs issued Circular No. 06/2021/TT-BLDTBXH amending, supplementing some articles of Circular No. 59/2015/TT BLDTBXH on Mandatory Social Insurance, in which there are some notable contents as follows:
- Supplementing regulations on the basis of the monthly salary for enjoying the sickness benefits:
Employees who are subjected to Mandatory Social Insurance contribution of sickness and maternity fund get sick, have an accident that is not a labor accident, or have to take time off work to take care of their sick child under 7 years old, if the time of leave exceeds 14 days within a month (including unpaid leave), the basis for enjoying the sickness benefits shall be calculated on the monthly salary paid for the social insurance of the preceding month before leaving. If the employees continue leaving due to their sickness in the following months, the sickness benefit rate is calculated on the monthly salary used as the basis for contributing to social insurance premiums of the month preceding the resignation.
- Supplementing regulations on the case of being entitled to a one-time allowance when giving birth if the mother is not eligible for the maternity regime.
In case the mother contributes to the social insurance but is not eligible for enjoying the maternity regime when giving birth and the father fully meets the conditions specified at Point a of this Clause, the father shall be entitled to a one-time allowance upon childbirth in compliance with Article 38 The Law on Social Insurance.
The determination of 12 months before childbirth for male employees and the husband of the mother who is a surrogate mother, it shall be entitled to a one-time allowance when the wife gives birth shall comply with the provisions of Clause 1, Article 9 Circular No. 59. /2015/TT-BLĐTBXH.
- Amending regulations on calculating the rate of sickness benefits for employees who take leave due to illness on the list of diseases requiring long-term treatment.
The month of leave to enjoy the sickness leave is calculated from the date of starting the leave to enjoy the sick leave of such month to the preceding date of the preceding next month. In case of having an odd day for an incomplete month, the calculation of the rate of entitlement to sickness benefits for such days is as follows, but the maximum level does not exceed months of sickness benefits:
| Rate of entitlement to sickness benefits for disease with required long-term treatment of odd days | = | The salary paid for the social insurance of the preceding month before sick leave | x | Rate of entitlement to sickness benefits (%) | x | Number of days of leave entitled to sickness benefits |
| 24 days |
In which:
– The rate entitlement to sickness benefits as stipulated under Point a of this Clause.
– The number of days of leave entitled to sickness benefits including public holidays, New Year holidays, and weekends.
Besides this, the Circular also amend, supplement some regulations on the Dossiers, dossiers, and settlement of maternity benefits; allowances and bonuses are not included in the monthly salary on which compulsory social insurance is paid.
This Circular takes effect from September 1st, 2021
