Sending a question through the Government Electronic Information Portal, reader V.T.L said: "I am on maternity leave from December 2024 to the end of May 2025 and will have 7 days off after giving birth. The salary before maternity leave is 6,615,000 VND.
On June 1, 2025, I returned to work and received a new salary of VND 13,360,000. I will be on sick leave from June 30 to July 2, 2025 (with a certificate from the health agency). May I ask, how to calculate my sick leave allowance? ".
Regarding this issue, Quang Tri Provincial Social Insurance responded as follows:
Pursuant to the provisions of Clause 1, Article 28 of the Social Insurance Law No. 58/2014/QH13: "Ensyees participating in social insurance who are entitled to sick leave benefits shall have a monthly benefit equal to 75% of the social insurance salary of the month immediately preceding the leave".
Pursuant to the provisions of Clause 4, Article 28 of the Law on Social Insurance 2014: "The daily sickness allowance is calculated by dividing the monthly sickness allowance by 24 days".
Pursuant to Clause 1, Article 6 of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of the Minister of Labor, War Invalids and Social Affairs detailing the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance: "monthly salary as a basis for calculating the sickness allowance is the monthly salary for social insurance contributions of the month immediately preceding the leave of work to enjoy sickness allowance according to regulations".
Pursuant to the provisions of Clause 4, Article 12 of Circular No. 59/2015/TT-BLDTBXH: "The period of leave to enjoy maternity benefits is counted as the period of social insurance payment prescribed in Clause 2 of this Article, recorded according to the salary for social insurance payment of the month before leaving work to enjoy maternity benefits. In case during the leave period to enjoy maternity benefits, the employee's salary is increased, it will be recorded according to the new salary level of the employee from the time of salary increase".
Regarding how to calculate the sick leave allowance: For Ms. V.T.L, on maternity leave for 6 months from December 2024 to the end of May 2025, the salary before maternity leave is 6,615,000 VND. After that, she will be sick from June 30, 2025 to July 2, 2025.
Based on the above regulations, Ms. L has a salary for social insurance payment for the month before quitting her employment to enjoy maternity benefits of VND 6,615,000. If during her maternity leave, her salary is not increased, the period from December 2024 to the end of May 2025 will be recorded as social insurance payment with a salary of VND 6,615,000.
Therefore, May 2025 is determined to be the month immediately preceding the leave of absence to serve as the basis for calculating the sickness allowance with a salary of VND 6,615,000.
Ms. L's sick leave is calculated as follows: 6,615,000/24 days x 75% x Number of sick leave days.
