Pursuant to Clause 3, Article 85 of the Law on Social Insurance 2014 stipulates that employees who do not work and do not receive salary for 14 working days or more in a month shall not pay social insurance for that month.
At the same time, this time is not counted to enjoy social insurance, except in case of taking maternity leave.
Accordingly, employees who take 14 days off work or more will not have to pay social insurance, including the following cases:
– Employees who do not work and do not receive salary for 14 working days or more in a month shall not pay social insurance for that month. This period is not counted to receive social insurance benefits.
– Employees who take sick leave for 14 working days or more in a month in accordance with the law on social insurance are not required to pay social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance but still enjoy health insurance benefits.
– Employees who take maternity leave for 14 working days or more in a month, the unit and the employees are not required to pay social insurance, unemployment insurance, occupational accident and occupational disease insurance, this time is counted as the period of payment of social insurance, not counted as the period of payment of unemployment insurance and the social insurance agency pays health insurance premiums for these employees.
*** In addition, according to the instructions in some responses from the Insurance Agency, the specific situation for the unit implementing the working regime of less than 26 days in a month, “If the total number of actual working days in the month is less than ½ of the total number of working days, the employee will not pay social insurance. In case the employee has worked ½ of the total number of working days of the month, he/she shall pay social insurance according to the salary rate on the signed labor contract.”