Sending a question to Vietnam Social Security, reader H.T.T (working as a human resource manager at a business) said: The weekly day off for employees is Sunday. Employees who have been sick for more than 14 days should report illness. After that, workers continued to take a 6-day sick leave, and took another 6-day strength break due to surgery (iding there to take a break in November).
November 15 is Sunday; November 16 and 17 are unpaid holidays. On November 18-30, workers will have to work for 11 full working days. So does the unit have to pay social insurance to employees in November?
Regarding this issue, Vietnam Social Security responds as follows:
Pursuant to the provisions of Clause 3, Article 85, Clause 4, Article 86 of the Law on Social Insurance 2014, employees who do not work and do not receive salary for 14 working days or more in a month, both employees and employers (units) do not have to pay social insurance for that month; this period is not counted for social insurance, except in cases of maternity leave.
Therefore, in November, if employees have a total of 14 days off work without salary, including 6 days off sick leave, 6 days off for health (with a social insurance certificate) and 2 days without salary, both the unit and the employee will not have to pay compulsory social insurance for that month.
The dossier-making unit (Form D02-LT issued together with Decision No. 490/QD-BHXH dated March 28, 2023 of the General Director of Vietnam Social Insurance) to report (stop) participate in compulsory social insurance for workers in November, of which the "Notes" column-column 27 of the D02-LT model should specify each corresponding period of time to leave on the day of vacation from the day of vacation from the day of vacation from the day of vacation to the day of vacation from the day of vacation from the day of vacation to the day of vacation from the day of vacation from the day of vacation to the day of vacation from the day of vacation from the day of vacation to the day of vacation from the day of vacation from the day of vacation from the day to leave from the day of vacation from the day of vacation from the day to the vacation dating) Update to software and as a basis for settling social insurance regimes incurred for workers as prescribed (if any).
In case the employee has 13 days of sick leave in the month, the number of working days, and receives the remaining salary of 8 days, the unit and the employee must still pay compulsory social insurance for that month in accordance with regulations.