To unify the implementation, Ho Chi Minh City Social Insurance has issued documents guiding employers in the area.
According to the guidance of Ho Chi Minh City Social Insurance, a noteworthy new point is the regulation on maternity benefits when giving birth to a second child, implemented according to the 2025 Population Law and Decree 168/2026/ND-CP, effective from July 1, 2026.
Accordingly, female workers who give birth to a second child, at the time of birth having a live biological child, are entitled to 7 months of maternity leave, of which the prenatal leave period is a maximum of 2 months. If giving birth to twins or more, from the second child onwards, each child is entitled to an additional month of leave. For male workers who are participating in compulsory social insurance, when their wives give birth to their second child, they will be entitled to 10 working days of leave; if giving birth to three or more children, they will be entitled to an additional 3 days of leave for each child from the third child.
The level of maternity benefits is calculated according to the provisions of the 2024 Social Insurance Law. Female workers are entitled to maternity benefits equal to 100% of the average salary as the basis for social insurance contributions for the last 6 months before quitting, and are also entitled to a one-time allowance equal to 2 times the reference level for each child at birth.
Regarding procedures, for employees participating in social insurance, the employer shall prepare a dossier and send it to the social insurance agency and clearly state the content "having a second child" in the list requesting settlement of benefits. In case the employee has quit or is preserving the social insurance contribution period, submit the dossier directly to the social insurance agency as prescribed.
In addition to maternity benefits, the document also guides how to resolve sickness benefits for cases of non-full-day leave. The time to enjoy benefits will be determined according to the actual leave time certified by the medical examination and treatment facility on the discharge certificate or certificate of social insurance leave. If the employee actually takes leave longer than the time recorded on medical documents, it will only be resolved according to the time certified by the medical facility.
To ensure that the payment of benefits is carried out quickly, Ho Chi Minh City Social Insurance also requires units when preparing dossiers to provide complete and accurate account numbers, bank names and bank codes (CITAD) of employees. Social insurance agencies remind employees to use their own personal accounts, and at the same time check information if the bank has changed the account number or changed the prefix to avoid errors, affecting the receipt of allowances.
Ho Chi Minh City Social Insurance requests employers to promptly disseminate new regulations to employees so that the preparation of dossiers and settlement of sickness, maternity, health recovery and health recovery regimes are carried out in accordance with regulations, ensuring full rights of social insurance participants.
