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Social insurance applies to employees during the Covid-19 pandemic season?

 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. 

 

This time is not counted to enjoy social insurance. Thus, when an employee both works and takes leave during the Covid-19 pandemic, there will be the following cases:

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.

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Viet Australia
Viet Australia Auditing Company is an independent auditing organization licensed and established in 2007 in the Socialist Republic of Vietnam.
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