Clause 4, Article 58 of the Law on Social Insurance (SI) 2024 on one-time allowances when giving birth or receiving children when surrogate or adopting a child under 6 months old, the one-time allowance for each child prescribed in Clauses 1, 2 and 3 of this Article is twice the reference level at the time the female employee gives birth or receives a child through surrogacy or adoption.
Article 60 on after-maternity health care and recovery, the benefit level for a day of rest and recovery after pregnancy is 30% of the reference level.
According to Clause 13, Article 141 of the Law on Social Insurance, when the basic salary has not been abolished, the reference level prescribed in this Law will be equal to the basic salary.
At the time the basic salary is abolished, the reference level shall not be lower than that basic salary.
Currently, the basic salary applied under Decree 73/2024/ND-CP is 2,340,000 VND/month.
Before July 1, 2025, the one-time allowance and the level of postpartum allowance are calculated based on the basic salary.
Article 7 of the Law on Social Insurance 2024 stipulates as follows:
Article 7. Reference level
1. The reference level is the amount of money used to calculate the contribution level and the level of enjoyment of some social insurance regimes in this Law decided by the Government.
2. The reference level is adjusted based on the increase in the consumer price index, economic growth, in accordance with the capacity of the state budget and the social insurance fund.
3. The Government shall detail this Article.
The reference level is the amount of money used to calculate the contribution level and the level of enjoyment of some social insurance regimes.
The reference level is used as the basis for compulsory social insurance payment for some subjects under the regulation, the lowest is the reference level and the highest is 20 times the reference level at the time of payment.
In addition, the income used as the basis for voluntary social insurance contributions is at least equal to the poverty line of rural areas and at most 20 times the reference level at the time of contribution
