Vietnam mandates six months of maternity leave funded entirely by the Social Insurance (SI) Fund, not corporate payroll. This financial distinction shapes how foreign-invested enterprises (FDI) budget labor costs: direct wage replacement falls upon the social security administration, while employer duties focus on documentation filing, job preservation, and statutory accommodations during pregnancy and nursing. Mismanaging these obligations carries severe legal risks. Terminating a pregnant worker triggers the unlawful-termination consequences under the Labor Code 2019 (reinstatement, back pay and insurance contributions, plus compensation of at least two months of contractual salary), and demoting staff upon return is also a breach. Beginning July 1, 2026, the Law on Population (Law No. 113/2025/QH15) amends the Labor Code and formally expands statutory maternity leave for female employees delivering their second child to seven months.
1. Statutory Maternity Leave Duration and Structure
Female employees receive six months of fully compensated maternity leave under Article 139 of the Labor Code 2019, with prenatal leave capped at two months. This period includes weekends and public holidays, operating as a continuous calendar duration rather than working-day allotments.
In multiple births, mothers receive an additional one month of leave for each child from the second infant onward. Delivering twins entitles an employee to seven consecutive months of leave, while triplets entitle her to eight months. The Social Insurance Fund funds statutory allowances across the entire period.
FDI management teams should note three operational mechanisms:
- 100% Salary Replacement via Social Insurance: Maternity benefits equal 100% of the average monthly salary on which compulsory SI was paid across the six consecutive months preceding leave. If contractual salary exceeds the statutory cap on social insurance salary (capped at 20 times the reference level, equal to the statutory base salary), the state benefit will be lower than gross pay. Employers may voluntarily top up the difference, but supplemental payments remain discretionary. Eligibility: the employee must have paid compulsory SI for at least 06 of the 12 months before giving birth (Article 50, Social Insurance Law).
- Contribution Exemption with Continuous Service: Neither employer nor employee remits social insurance, health insurance, or unemployment insurance contributions during maternity leave. However, this period is officially recognized as continuous social insurance participation for pension accrual. For days she works after returning early, SI contributions resume.
- Early Return to Work Requirements: An employee may resume work before concluding her six-month leave if she has completed at least four months of leave, gives advance notice, holds a certificate from a competent medical facility that early return is not harmful to her health, and obtains employer consent. When returning early, she receives regular company wages alongside her remaining SI maternity allowance from the state.
Statutory Milestone from July 1, 2026: Under the Law on Population (Law No. 113/2025/QH15), female workers delivering their second child receive 07 months of maternity leave (prenatal leave remains capped at 02 months). Enterprise human resource departments must align internal policies with this expanded baseline.
2. Paternity Leave Entitlements and Rules
Male employees contributing to compulsory social insurance whose legal wives give birth are entitled to paid paternity leave under Article 53 of Social Insurance Law 41/2024/QH15:
| Childbirth Circumstance | Statutory Paternity Entitlement |
|---|---|
| Normal vaginal delivery, single child | 5 working days |
| Cesarean section delivery or premature birth (<32 weeks) | 7 working days |
| Twin birth via normal vaginal delivery | 10 working days |
| Twin birth via cesarean section delivery | 14 working days |
| Triplets or higher-order multiple births | Baseline allowance + 3 working days per child from 3rd infant |
Three compliance standards govern paternity leave execution across FDI enterprises:
The 60-Day Statutory Window: Paternity leave must be initiated within 60 calendar days following the infant delivery date. The employee may split leave into non-consecutive intervals, provided total leave days stay within the statutory entitlement and the final installment begins within the 60-day window.
Direct Social Insurance Reimbursement: Paternity leave wages are disbursed directly by the Social Insurance Authority per day of leave at 100% of his average SI contribution salary over the six months preceding leave, divided by 24 (Article 59, Social Insurance Law). The company incurs no direct wage cost for approved paternity leave days, provided claims are processed correctly.
Expanded Entitlements from July 1, 2026: Under the Law on Population, male employees whose wives give birth to their second child receive an increased paternity leave entitlement of 10 working days.
Paternity leave entitlements depend upon active enrollment status, which management should cross-reference against Vietnam social insurance contribution thresholds and statutory exemptions.
3. Workplace Protections During Pregnancy and Nursing
Foreign employers in Vietnam must adhere to strict protective safeguards established under Article 137 of the Labor Code:
Prohibition of Dismissal and Unilateral Termination: Employers cannot dismiss or unilaterally terminate labor contracts with female staff due to marriage, pregnancy, maternity leave, or nursing an infant under 12 months. The statutory exceptions are limited to an individual employer who dies, is declared incapacitated or goes missing, or a non-individual employer that ceases operations or is notified by the provincial business registration authority that it has no legal representative.
Overtime and Night Work Restrictions: Employers cannot assign female employees who are pregnant from their 7th month (or 6th month when working in highland, remote, border or island areas) to overtime, night work (22:00 to 06:00) or distant travel. For employees nursing an infant under 12 months, the same restrictions apply unless the employee consents. See our operational guide on overtime limits and working hour rules in Vietnam.
Mandatory Reassignment to Lighter Duties: When a pregnant worker in strenuous or hazardous work notifies the employer, the employer must transfer her to lighter, safer duties or reduce working hours by 01 hour daily without reducing pay or benefits, through her infant’s 12th month, unless both sides agree otherwise.
Paid Prenatal Examination Leave: Female personnel receive paid leave for up to 05 prenatal checkups under Article 51 of the Social Insurance Law, with each checkup allowing up to 02 working days.
Lactation Break Entitlement: Female staff nursing a child under 12 months are entitled to 60 minutes of daily paid break time for nursing or milk expression, fully counted as working hours (Article 80, Decree 145/2020/ND-CP).
Priority Renewal upon Contract Expiration: When an employee fixed-term contract expires during pregnancy or lactation under 12 months, the company must prioritize executing a new contract rather than letting employment lapse.
4. Maternity Allowance and Lump-Sum Childbirth Calculation
Statutory maternity cash benefits are calculated under Article 59 of the Social Insurance Law using standardized formulas:
Monthly Maternity Allowance = Average monthly salary of 6 consecutive contribution months prior to leave × 100%.
If an employee has contributed to social insurance for less than six months prior to leave, her benefit is calculated using the average of her actual contribution months.
One-Time Childbirth Lump-Sum Allowance (Trợ cấp một lần khi sinh con): Under Article 58 of the Social Insurance Law, parents receive a lump sum equal to 02 times the reference level per newborn (the reference level equals the statutory base salary while the base salary remains in force):
- Prior to July 1, 2026: Under the base salary of 2,340,000 VND per month (Decree 73/2024/ND-CP), the one-time allowance is 4,680,000 VND per child.
- From July 1, 2026 Onward: Following the base salary adjustment to 2,530,000 VND under Decree 161/2026/ND-CP, the allowance rises to 5,060,000 VND per child.
Where only the father participates in compulsory social insurance while the mother is uninsured, the father receives this grant provided he contributed to social insurance for at least 06 months within the 12 months preceding birth.
For integration with corporate payroll deductions, consult our technical review of Vietnam employer payroll costs and gross-to-net calculations.
5. Claim Procedures, Deadlines, and Common Employer Pitfalls
Navigating social insurance claims requires systematic administrative execution to avoid financial loss:
Filing Deadlines: Employees must submit the maternity dossier to the employer within 45 days from the end of the maternity leave period (Articles 61 and 62, Social Insurance Law 41/2024/QH15). The employer must submit the list of employees and the dossier to the Social Insurance Authority within 07 working days of receiving a complete dossier. Delayed filings postpone benefit distribution and expose companies to compliance fines.
Prohibition of Demotion or Compensation Reductions: Under Article 140 of the Labor Code, employers must guarantee reinstatement to the employee previous role upon conclusion of maternity leave with identical salary and benefits. If the previous position was eliminated, the company must arrange equivalent employment at no less than pre-leave pay. Unilateral wage reductions trigger wrongful termination claims. Review statutory standards in our guide to labor contract termination procedures in Vietnam.
Unlawful Denial of Lactation Breaks: Management cannot pressure mothers to forfeit their 60-minute daily nursing break. Workplaces employing 1,000 or more female workers must maintain dedicated lactation rooms (Decree 145/2020/ND-CP).
Restructuring Exposures During Maternity: Eliminating roles occupied by staff on maternity leave without bulletproof business documentation invites administrative sanctions and labor arbitration. Restructuring rationales must be documented before leave begins.
Misinterpreting Cash Flow Responsibilities: Maternity allowances are funded by the Social Insurance Fund. Enterprises that disburse wages during leave without claiming social insurance reimbursements needlessly burden company balance sheets.
Foreign National Parity: Expatriate employees holding valid work permits and enrolled in compulsory social insurance receive identical maternity and paternity entitlements as Vietnamese citizens, with zero nationality-based distinctions.
6. Administrative Sanctions and Employer Internal Controls
Decree No. 283/2026/ND-CP (effective 10 September 2026, replacing Decree No. 12/2022/ND-CP) sets monetary fines for employers violating female labor rights. The fines stated in the Decree are individual rates, and monetary penalties for corporate legal entities are double:
| Statutory Violation of Maternity Regulations | Decree 283/2026/ND-CP Legal Basis | Corporate Fine Amount | Mandatory Remedial Action |
|---|---|---|---|
| Disciplining (point h) or dismissing/unilaterally terminating (point i) employees during pregnancy, maternity leave, or infant care (<12 months) | Article 26.2 | 20,000,000 to 40,000,000 VND | Point (i): reinstatement; point (h): none specified. |
| Assigning pregnant staff (month 7+) or nursing mothers to overtime, night work, or distant travel (consent exception applies only to nursing mothers) | Article 26.2 | 20,000,000 to 40,000,000 VND | None specified. |
| Denying female employees nursing infants under 12 months their 60-minute daily paid lactation break | Article 26.2 | 20,000,000 to 40,000,000 VND | Pay wages for the break time denied (Article 26.3). |
| Failing to assign lighter work or reduce working hours for pregnant staff in hazardous roles | Article 26.2 | 20,000,000 to 40,000,000 VND | None specified. |
| Delaying submission of employee maternity claim dossiers to the Social Insurance Authority | Article 47.3 | 4,000,000 to 8,000,000 VND per employee | None specified. |
To maintain airtight legal compliance and cost control, enterprises should integrate all maternity tracking milestones into their annual statutory HR compliance schedule in Vietnam and conduct recurring payroll audits.
Legal Disclaimer: This guide provides advisory information regarding Vietnam maternity and paternity compliance in 2026. Multinational enterprises should review specific internal policies with licensed employment counsel before implementing workforce restructuring.
