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According to the provisions of Clause 4, Decision 595/QD-BHXH dated April 14, 2017: Employees who do not work and do not receive wages for 14 working days or more in a month shall not pay for social insurance premiums for that month.

Case 1: An employee who is both working and taking leave and the number of days leave in a month is 13 days or less, still has to pay for social insurance of that month.
Case 2: An employee both working and taking leave and the number of days leave in a month is 14 days or more but still receiving salary paid by the employer, the employee and the employer must pay for social insurance.
Case 3: An employee both working and taking leave and the number of days leave in a month is 14 days or more and not receiving salary paid by the employer, the employee and the employer are not required to pay for social insurance.