SINH CON THỨ HAI TỪ NGÀY 01/7/2026: THỜI GIAN NGHỈ VÀ CÁCH TÍNH TIỀN THAI SẢN / SECOND CHILDBIRTH FR

From July 1, 2026, the regulations on the maternity leave period for female employees giving birth to their second child will change. Accordingly, female employees giving birth to their second child shall be entitled to 07 months of maternity leave if they satisfy the conditions prescribed by law. This change raises several issues that require attention regarding eligibility for maternity benefits, the calculation of maternity benefits and related entitlements.

1. Female employees giving birth to their second child are entitled to 07 months of maternity leave

It is stipulated in Clause 1, Article 139 of the 2019 Labor Code, as amended and supplemented by Clause 1, Article 29 of the 2025 Population Law:

“1. Female employees are eligible for maternity leave of 6 months before and after birth; female employees having a second pregnancy are eligible for maternity leave of 7 months before and after birth with up to 2 months of prenatal maternity leave.

Female employees expecting twins or more shall be eligible for 1 extra month of maternity leave for each additional child.”

This regulation takes effect from July 1, 2026.

However, determining whether a case is considered “second childbirth” for the purpose of applying for the 07-month maternity leave period is not based solely on the number of times the mother has given birth. Point a, Clause 1, Article 2 of Decree No. 168/2026/ND-CP stipulates that the condition for entitlement to maternity leave upon the birth of a second child is that the female employee must have one living biological child at the time of giving birth.

Therefore, in determining the maternity leave period, the mother's child's status at the time of childbirth must be considered. Where an employee gives birth to her second child and has one living biological child at the time of giving birth, she shall be entitled to the 07-month maternity leave period, provided that she also satisfies the conditions for entitlement to maternity benefits under the law on social insurance.

2. Conditions for entitlement to maternity benefits upon the birth of a second child

Being entitled to 07 months of leave does not mean that all female employees giving birth to their second child are automatically entitled to maternity benefits from the social insurance fund. Employees must satisfy the conditions for entitlement to maternity benefits under the Law on Social Insurance.

Pursuant to Clauses 1 and 2, Article 50 of the 2024 Law on Social Insurance, female employees giving birth are eligible for maternity benefits and must have paid compulsory social insurance for at least 06 months within the 12 consecutive months immediately preceding childbirth.

Apart from the case mentioned above, Article 50 of the 2024 Law on Social Insurance also provides for certain special cases. Specifically, a female employee who has paid compulsory social insurance for at least 12 months but has to take leave during pregnancy for prenatal care as prescribed by a medical examination and treatment establishment is only required to have paid compulsory social insurance for at least 03 months within the 12 consecutive months immediately preceding childbirth. The condition of having paid compulsory social insurance for at least 06 months within the 24 consecutive months immediately preceding childbirth applies to cases where the employee has to take leave for infertility treatment.

Where an employee has satisfied the conditions for entitlement to maternity benefits but terminates her employment contract or resigns before giving birth, she shall still be entitled to maternity benefits in accordance with the provisions of the law on social insurance.

3. How are maternity benefits calculated upon the birth of a second child?

The maternity leave period in the case of giving birth to a second child is increased from 06 months to 07 months. However, the monthly maternity benefit rate remains unchanged.

Pursuant to Clause 1, Article 59 of the 2024 Law on Social Insurance, the monthly maternity benefit equals 100% of the average salary serving as the basis for compulsory social insurance contributions for the 06 most recent months preceding the employee’s leave to enjoy maternity benefits.

Where an employee has paid social insurance for less than 06 months, the benefit amount shall be calculated based on the average salary serving as the basis for social insurance contributions for the months in which contributions have been paid.

Accordingly, in principle, for a female employee giving birth to a second child and falling within the case eligible for 07 months of maternity leave, the maternity benefit may be determined as follows:

Example: An employee has an average salary serving as the basis for social insurance contributions for the 06 most recent months preceding her maternity leave of VND 10,000,000/month.

The maternity benefit for the 07-month period is determined as follows:

VND 10,000,000 × 07 months = VND 70,000,000.

4. Lump-sum allowance upon childbirth

In addition to maternity benefits during the maternity leave period, eligible female employees are also entitled to a lump-sum allowance upon childbirth.

Pursuant to Clauses 1 and 4, Article 58 of the 2024 Law on Social Insurance, female employees giving birth and satisfying the conditions for entitlement to maternity benefits shall receive a lump-sum allowance for each child equal to 02 times the reference level applicable in the month of childbirth.

Pursuant to Clause 13, Article 141 of the 2024 Law on Social Insurance, during the period before the statutory base salary is abolished, the reference level shall be determined as equal to the statutory base salary.

From July 1, 2026, the statutory base salary is VND 2,530,000/month pursuant to Article 3 of Decree No. 161/2026/ND-CP. Accordingly, where childbirth occurs from this date, the lump-sum allowance upon childbirth shall be determined as follows: 2 × VND 2,530,000 = VND 5,060,000/child.

This lump-sum allowance is paid in addition to the maternity benefits during the maternity leave period.

5. Allowance for convalescence and health rehabilitation after maternity leave

After the maternity leave period expires, if the female employee's health has not recovered within 30 days from the date of expiry of such leave, she may take leave for convalescence and health rehabilitation in accordance with Article 60 of the 2024 Law on Social Insurance.

The maximum leave periods are as follows:

- 10 days for female employees giving birth to two or more children at one time;

- 07 days for female employees giving birth by surgery;

- 05 days for other cases.

The allowance for each day of leave equals 30% of the reference level.

It should be noted that the allowance for convalescence and health rehabilitation is not an allowance automatically granted after each childbirth. An employee is only entitled to this allowance if her health has not recovered and she satisfies the conditions prescribed in Article 60 of the 2024 Law on Social Insurance.

6. Entitlements for prenatal check-ups

During pregnancy, female employees are entitled to take leave from work to attend prenatal check-ups a maximum of 05 times, with each leave period not exceeding 02 days, pursuant to Article 51 of the 2024 Law on Social Insurance.

The daily maternity benefit for leave taken to attend prenatal check-ups is calculated by dividing the monthly maternity benefit by 24 days, pursuant to Clause 2, Article 59 of the 2024 Law on Social Insurance.

This entitlement is granted during pregnancy and calculated based on the actual number of days of leave taken; it is not a fixed allowance arising from an employee giving birth to a second child.

7. Male employees whose wives give birth to a second child are entitled to 10 working days of leave

From July 1, 2026, there will also be a change to the leave entitlement of male employees when their wives give birth.

Pursuant to Clause 2, Article 29 of the 2025 Law on Population, Point c, Clause 2, Article 53 of the 2024 Law on Social Insurance is amended in the following direction: where the wife gives birth to twins or gives birth to a second child, the husband is entitled to 10 working days of leave. Where the wife gives birth to triplets or more, from the third child onwards, the husband is entitled to an additional 03 working days of leave for each child.

Under Clause 1, Article 2 of Decree No. 168/2026/ND-CP, a case in which the wife gives birth to a second child is determined where, at the time of childbirth, the wife has one living biological child, and the husband must also satisfy the conditions for entitlement to maternity benefits under the law on social insurance.

Accordingly, from July 1, 2026, if the wife gives birth to a second child and the statutory conditions are satisfied, the husband who is participating in compulsory social insurance is entitled to 10 working days of leave.

8. Support policy for women who give birth to two children before the age of 35

In addition to social insurance benefits, the 2025 Law on Population and Decree No. 168/2026/ND-CP also provide financial support policies for certain groups of women.

Pursuant to Clause 1, Article 3 of Decree No. 168/2026/ND-CP, the minimum support amount is VND 2,000,000/person for women falling into one of the following cases:

(i) Women belonging to ethnic minority groups with very small populations;

(ii) Women giving birth in provinces or cities with fertility rates below the replacement fertility rate;

(iii) Women who give birth to 02 children before the age of 35.

However, this support must be distinguished from maternity benefits. This is a support policy under the law on population, not an allowance paid by the social insurance fund.

At the same time, the application of the support policy must be reviewed against the effective date of each provision of Decree No. 168/2026/ND-CP in order to accurately determine the cases eligible for such support.

9. Some matters should be noted when settling maternity benefits

From July 1, 2026, enterprises should note that the increase in the maternity leave period for cases of giving birth to a second child is not a separate policy to be paid by enterprises themselves. Maternity benefits shall be provided in accordance with the law on social insurance, based on the conditions and benefit levels satisfied by the employee.

Enterprises must also accurately determine whether an employee falls within the category of “giving birth to a second child” under Decree No. 168/2026/ND-CP, i.e. whether the mother has one living biological child at the time of childbirth, in order to correctly apply the 07-month maternity leave period.

With respect to maternity benefits, particular attention should be paid to the fact that the employee's current salary must not be mechanically used as the basis for calculation. The calculation basis is the average salary serving as the basis for social insurance contributions for the 06 most recent months preceding the employee's leave to enjoy the benefits, pursuant to Article 59 of the 2024 Law on Social Insurance.

Conclusion

It can be seen that, from July 1, 2026, the law introduces significant changes for cases of giving birth to a second child. If a female employee satisfies the conditions for entitlement to maternity benefits and has one living biological child at the time of childbirth, she is entitled to 07 months of maternity leave. The monthly maternity benefit remains equal to 100% of the average salary serving as the basis for social insurance contributions for the 06 most recent months; however, as the benefit period is increased by an additional 01 month, the total maternity benefits also increase correspondingly.

In addition, the employee may also be entitled to a lump-sum allowance of VND 5,060,000/child, an allowance for convalescence after maternity leave if eligible, and support policies under the law on population if falling within the eligible cases.

Therefore, when settling maternity benefits for employees giving birth to a second child from July 1, 2026, enterprises must simultaneously check the date of childbirth, the status of the biological child being alive at the time of childbirth, the social insurance contribution history, and the salary serving as the basis for social insurance contributions in order to accurately determine the leave period and the benefits to which the employee is entitled.