The Lao Dong Newspaper Legal Consulting Office replied:
Article 45 of the Law on Social Insurance 2024 (effective from July 2025) stipulates the sickness allowance as follows:
1. The sickness allowance is calculated monthly and is calculated on the following basis:
a) Salary used as the basis for social insurance contributions in the most recent month before the month of sick leave;
b) Salary used as the basis for social insurance contributions for the first month of social insurance participation or the month of participation again if having to quit for sick leave in the first month of participation or the month of participation again.
2. The sickness allowance for employees prescribed in Clause 1, Article 43 and Article 44 of this Law is equal to 75% of the salary used as the basis for social insurance payment prescribed in Clause 1 of this Article.
3. The sickness allowance for employees prescribed in Clause 2, Article 43 of this Law is calculated as follows:
a) At least 65% of the salary used as the basis for social insurance payment prescribed in Clause 1 of this Article if having paid compulsory social insurance for 30 years or more;
b) equal to 55% of the salary used as the basis for social insurance payment prescribed in Clause 1 of this Article if having paid compulsory social insurance for 15 years or less to 30 years;
c) equal to 50% of the salary used as the basis for social insurance payment prescribed in Clause 1 of this Article if he has paid compulsory social insurance for less than 15 years.
4. The sickness allowance for employees prescribed in Clause 3, Article 43 of this Law is equal to 100% of the salary used as the basis for social insurance payment prescribed in Clause 1 of this Article.
5. The sickness allowance for one day is calculated by dividing the monthly sickness allowance by 24 days. The sickness allowance for half a day is calculated as half of the sickness allowance for one day.
When calculating the sickness allowance for employees who are on sick leave for less than a full day, the case of a sick leave of less than half a day is counted as half a day; from half a day to less than a day is counted as one day.
6. The Minister of Labor, Invalids and Social Affairs (now the Ministry of Home Affairs - PV) stipulates in detail the working day; stipulates the calculation and determination of conditions for each case to resolve the sick leave regime.
Thus, from July 1, 2025, sickness allowances are regulated as above.
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