Vietnam mandates six months of maternity leave funded entirely by the Social Insurance Fund—not employer payroll. This distinction shapes how FDI companies budget employment costs: the direct salary expense during leave falls on the SI system, while your obligations center on documentation processing, position preservation, and workplace accommodations during pregnancy and nursing. Getting this wrong carries steep consequences: terminating a pregnant employee or demoting someone after maternity leave triggers mandatory reinstatement, back-pay for the full separation period, and at least two months’ additional compensation under Labor Code 2019 Article 137. Starting July 1, 2026, the Law on Population (Law 113/2025/QH15) expands entitlements further—extending maternity leave to seven months for second children and increasing paternity leave for second-child fathers.
Maternity Leave Duration and Structure
Female employees receive six months of fully paid maternity leave under Article 139 of Labor Code 2019, with the prenatal portion not exceeding two months. The total includes weekends and public holidays—it runs as a continuous period rather than working-day calculation.
For multiple births, each additional child from the second onward adds one month: twins receive seven months, triplets eight. The Social Insurance Fund covers the full period regardless of duration.
Three structural details that FDI employers frequently misunderstand:
- The six-month period is SI-funded at 100% of average contribution salary for the six months before leave. If the employee’s actual current pay exceeds SI contribution salary—common with allowances and variable pay components—the SI benefit may be lower than take-home pay. Some employers top up the difference, but this is voluntary.
- Neither employer nor employee pays SI premiums during maternity leave, yet the period counts toward cumulative SI contribution history for pension eligibility.
- Employees can return to work before the six-month period ends, provided at least four months have elapsed and the employer agrees. The returning employee receives both regular salary and the remaining SI maternity benefit—effectively double income for the early-return period.
July 2026 change: The Law on Population (Law 113/2025/QH15, effective July 1, 2026) extends maternity leave to seven months for mothers giving birth to a second child. This applies regardless of the first child’s status and represents a separate expansion from the multiple-birth provision.
Paternity Leave Entitlements
Paternity leave entitlements vary by birth circumstance under Social Insurance Law 41/2024/QH15 (effective July 1, 2025):
| Birth Circumstance | Working Days |
|---|---|
| Natural birth, single child | 5 |
| Cesarean section or premature (<32 weeks) | 7 |
| Natural twins | 10 |
| Cesarean twins | 14 |
| Triplets+ | Base entitlement + 3 days per child from third |
Three operational rules that affect FDI payroll processing:
60-day window: All paternity leave must be taken within 60 days of the birth date (extended from the previous 30-day requirement). The 60-day clock starts from the actual birth date, not the next working day.
Split intervals permitted: Fathers may take paternity leave across multiple separate intervals rather than as one continuous block—provided the total days across all intervals stay within the entitlement and the final interval begins within the 60-day window.
Payment source: The Social Insurance Authority pays paternity leave at 100% of the employee’s average monthly SI contribution salary for the month before leave begins. The employer processes documentation but does not bear the direct cost.
July 2026 change: Law on Population (Law 113/2025/QH15) adds five extra working days for fathers whose wives give birth to a second child—bringing the total to ten days for a natural single second birth, or twelve days for a cesarean second birth.
Paternity leave entitlements interact with social insurance contribution thresholds and exemptions—confirm active SI participation status before processing claims.
Workplace Protections During Pregnancy
Pregnant employees and new mothers receive some of Vietnam’s strongest employment protections under Article 137 of Labor Code 2019. Five rules that FDI employers must operationalize:
Absolute termination prohibition. Employers cannot terminate, suspend, or unilaterally modify employment contracts with pregnant employees, those on maternity leave, or those nursing children under 12 months. The only narrow exceptions: employer insolvency, bankruptcy, or operational closure authorized by competent authorities.
No mandatory overtime or night work from the seventh month of pregnancy (sixth month in highland, remote, border, or island areas) unless the employee explicitly consents. This prohibition extends throughout the nursing period.
Transfer to lighter work without salary reduction when a pregnant employee reports that her current work involves heavy, hazardous, or toxic conditions affecting reproductive health. The lighter-work accommodation continues until the child reaches 12 months.
Prenatal check-up leave: Up to five days of paid leave for prenatal medical examinations, with each appointment allowing up to two working days off (four days if the employee resides in a remote area).
60-minute daily nursing break for employees raising children under 12 months—paid at full wage rate and counted as working time. This break applies regardless of feeding method and continues until the child’s first birthday, not until breastfeeding stops.
Contract expiry protection: If a labor contract expires during pregnancy or while nursing a child under 12 months, the employer must prioritize entering a new contract rather than allowing the employment relationship to terminate.
Maternity Allowance Calculation
The maternity benefit calculation follows a straightforward formula under Social Insurance Law 41/2024/QH15, Article 59:
Monthly benefit = average monthly SI contribution salary for 6 months before leave × 100%.
If the employee has fewer than six months of SI contributions, the average uses actual contribution months. For employees qualifying in their first month of SI participation, the benefit equals the first month’s SI contribution salary.
One-time childbirth allowance: Two times the statutory base salary per child born. With the current base salary at VND 2,340,000 (effective July 1, 2024), the allowance is VND 4,680,000 (~USD 185) per child. If only the father participates in SI while the mother does not, the father receives this allowance.
Per-diem calculation for partial months: monthly allowance ÷ 30 calendar days × leave days. This applies to prenatal care leave and paternity leave calculations.
For integration with payroll processing and SHUI deductions, see employer payroll costs and gross-to-net calculation.
Common Employer Mistakes
Six compliance gaps that trigger financial liability for FDI companies:
Failing to submit SI documentation within deadlines. Employees must submit maternity documents within 45 days of resuming work; employers must forward to the Social Insurance Authority promptly (Social Insurance Law 41/2024/QH15, Article 102). Delays block employee benefit payments and may result in employer penalties.
Demoting or reducing salary upon return. Article 140 of Labor Code 2019 requires restoration to the original position with equivalent or higher compensation. Evidence of demotion, salary reduction, or role diminishment triggers wrongful termination liability—review employee termination procedures for compliant restructuring.
Not accommodating nursing breaks. The 60-minute daily break is mandatory until the child reaches 12 months. Employers with 1,000+ female employees must provide dedicated breastfeeding facilities meeting DOLISA hygiene standards.
Restructuring during maternity leave. Role elimination or organizational changes affecting an employee on maternity leave require documented business justification prepared before leave begins. Courts scrutinize the timing of restructuring decisions that coincide with maternity periods.
Misclassifying benefit payment source. Maternity benefits come from the SI Fund, not employer payroll. FDI companies that pay directly and fail to submit SI reimbursement claims absorb costs unnecessarily.
Overlooking foreign employee eligibility. Foreign employees with valid work authorization and active SI contributions receive identical maternity and paternity entitlements as Vietnamese nationals—no exceptions for nationality.
Maternity and paternity leave obligations form part of broader Vietnam labor law compliance requirements including contract structuring, minimum wage adherence, and trade union fee obligations.
Indochina Link Vietnam supports FDI employers with payroll compliance and SI benefit administration. Contact our certified CPAs and HR compliance team—Steven Nguyen and David Nguyen—for maternity leave documentation review and SI claim processing.
Disclaimer: This content provides general information about Vietnamese labor law and does not constitute legal advice. Consult qualified legal counsel for specific compliance guidance. Information current as of March 2026.