Lawyer Nguyen Thi Thuy, YouMe Law Company Limited answers:
Article 2, Decree 168/2026/ND-CP detailing a number of articles and measures to organize and guide the implementation of the Population Law (effective from July 1, 2026) stipulates the conditions and procedures for enjoying maternity leave when giving birth to a second child as follows:
1. Conditions for enjoying maternity leave when giving birth to a second child
Female workers who give birth to a second child, male workers when their wives give birth to a second child are eligible for maternity benefits according to the provisions of the law on social insurance and are entitled to maternity leave when giving birth to a second child as prescribed in point a, clause 1, Article 14 of the Population Law in the following cases:
a) Female workers when giving birth who at the time of birth have one surviving biological child;
b) Male workers when the wife gives birth and at the time of birth, the wife has a surviving biological child.
2. Cases specified in Clause 2, Article 52 of the Law on Social Insurance are not entitled to maternity leave when giving birth to the second child specified in Clause 1 of this Article.
3. Procedures for enjoying maternity leave when giving birth to the second child are carried out according to the law on social insurance and the process of resolving social insurance benefits, paying social insurance benefits, and unemployment insurance of the Minister of Finance.
4. The declarant is fully responsible before the law for the accuracy and truthfulness of the declaration content requesting to enjoy the regime specified in Clause 1 of this Article.
Thus, to enjoy maternity benefits when giving birth to a second child, it is necessary to meet the above conditions.
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