Introduction
Vietnam actively promotes women’s participation in the workforce. Its Labor Code provides robust protections for female employees, especially during pregnancy, maternity, and childcare.
In foreign-invested enterprises (FIEs), women often make up a large share of back-office staff. This is especially true in accounting and tax departments. A lack of awareness of maternity-related rights can lead to operational disruption and compliance risk.
The Labor Code includes provisions that may be unfamiliar to managers from other countries. Menstrual breaks are one such example. Operating without awareness of these rules can result in unintentional violations.
This article focuses on provisions most relevant to back-office operations. It outlines the key points that FIE managers need to understand.
1. Key Rights of Female Employees
(1) Rights That Apply Across Pregnancy, Maternity Leave, and Childcare
Several important protections apply throughout all three stages. We outline them first.
■ Dismissal Is Prohibited During the Protected Period
Employers cannot dismiss or unilaterally terminate a contract based on marriage, pregnancy, maternity leave, or raising a child under 12 months. Exceptions are very narrow—for example, when the employer ceases operations entirely.
In practice, framing the termination as being for another reason does not eliminate risk. The timing and evidence may still trigger a dispute.
■ Disciplinary Proceedings Are Suspended
Disciplinary proceedings cannot be conducted during pregnancy, maternity leave, or while the employee is raising a child under 12 months. The proceedings are effectively paused.
This does not mean immunity. After the protected period ends, the employer may still act within the statute of limitations. This point is often misunderstood.
■ Fixed-Term Contract Expiry: New Contract Is “Prioritized”
If a fixed-term contract expires while the employee is pregnant or raising a child under 12 months, the law states that a new contract is “prioritized.” This does not strictly mandate renewal.
However, if the employer decides not to renew, a legitimate reason must be documented. Maintaining a clear written record of the process is essential.
(2) During Pregnancy
■ Night Work, Overtime, and Business Trip Restrictions
A common question is when these restrictions take effect. Employers cannot assign night work, overtime, or long-distance trips to employees from the seventh month of pregnancy onward. In remote, mountainous, border, or island areas, this applies from the sixth month.
The same restrictions apply when the employee has a child under 12 months. In that case, however, the employee’s consent can serve as an exception.
■ Transfer to Lighter Duties or Shorter Hours
Employees in heavy or hazardous roles may request a transfer to lighter duties after notifying their employer of the pregnancy. Alternatively, they may request a one-hour reduction in daily working hours. Neither option reduces wages or entitlements. This protection lasts until the child turns 12 months.
Back-office staff may also qualify if their duties involve site visits with chemical exposure, dust, noise, or heavy lifting.
■ Employee’s Right to Terminate or Suspend the Contract
If a medical certificate confirms that continued work would harm the pregnancy, the employee may:
- Unilaterally terminate the labor contract
- Suspend the contract for a period agreed with the employer, at least as long as the medically recommended rest period
Many employers are unaware of this provision. It often leads to disputes. If an employee makes such a request, do not treat it as unauthorized resignation. Instead, verify the medical certificate and check the notification requirements.
(2a) Prenatal Checkups and Miscarriage Benefits
■ Prenatal Checkup Leave: Up to 5 Visits
Employees enrolled in social insurance are entitled to five days of paid leave for prenatal checkups—one day per visit. For employees in remote areas or with complicated pregnancies, up to two days per visit may apply.
■ Miscarriage and Stillbirth Benefits
Leave and social insurance benefits are also available for miscarriage or stillbirth. The number of leave days depends on the gestational week. For example, earlier-stage cases may qualify for 10 days, with longer periods for later stages.
This area is subject to regulatory updates. We recommend verifying the latest social insurance rules when needed.
(3) Maternity Leave (Before and After Delivery)
■ Duration: 6 Months Total
Maternity leave totals six months before and after delivery. Pre-delivery leave may not exceed two months. For multiple births, one extra month is added per additional child.
In practice, many employees prefer to work as long as possible before delivery. They then concentrate their leave in the postpartum period.
■ Early Return to Work
Early return is possible after at least four months of leave. Three conditions must be met: advance notice from the employee, employer consent, and medical clearance confirming no health risk.
When an employee returns early, the employer pays wages for days worked. The social insurance maternity benefit also continues. This makes early return financially attractive. Many employees do return after four months.
■ Maternity Benefits Under Social Insurance
Managers should understand two key benefits:
- Monthly maternity allowance: 100% of the average social insurance contribution salary over the prior six months.
- Lump-sum birth grant: Two times the base salary per child. As of June 2026, the base salary is VND 2,340,000/month (rising to VND 2,530,000 from July 2026).
Some companies set the social insurance contribution salary below the actual wage. Since maternity benefits depend on this figure, many candidates check it when evaluating job offers.
(4) Post-Delivery and Childcare
■ 60-Minute Daily Break for Childcare
Employees with a child under 12 months are entitled to a 60-minute break each day during working hours. Pay is not reduced.
■ Night Work and Overtime Restrictions
Employers generally cannot assign night work, overtime, or long-distance trips to employees with a child under 12 months. An exception applies if the employee consents.
■ Postpartum Recovery Leave
If the employee’s health has not recovered within a certain period after returning to work, she is entitled to 5–10 days of recovery leave. The exact duration depends on the circumstances.
■ Job Position and Salary Upon Return
Whether the employee returns to the same role and salary is a frequent source of tension. The law’s protective intent is strong. Any reassignment or change in terms that appears disadvantageous carries significant risk.
Many employees fear losing their position during leave. A supportive return-to-work structure is important for both compliance and morale.
■ Breast Pump Room
Employers are encouraged to provide a breast pump room. Decree 145/2020/NĐ-CP, Article 74 requires this for companies employing many female workers. It is mandatory for those with 1,000 or more female employees.
Guidelines specify the requirements: no use of toilet areas, and access to power, water, and refrigeration.
(5) At All Times
■ Menstrual Break: 30 Minutes Per Day
Female employees are entitled to a 30-minute break during working hours on each day of their menstrual period. The minimum is three working days per month. The arrangement should be coordinated between the employer and employee. The employee must notify the employer.
This break counts as working time. Wages may not be reduced. If the employee chooses not to take the break and the employer agrees, additional pay is required. This is separate from overtime pay.
2. Common Pain Points for Managers
This section covers the most commonly misunderstood areas and the questions managers raise most often.
(1) Employer-Paid vs. Social Insurance-Paid Costs
The line between employer costs and social insurance costs is often blurred. While many rules apply, the employer’s direct cost is limited. The additional burden is usually small.
- Employer-paid: The 30-minute menstrual break and 60-minute nursing break are breaks during working hours. No wage reduction applies.
- Social insurance-paid: Maternity leave income, prenatal checkup leave, miscarriage benefits, and postpartum recovery benefits are all covered by social insurance. Each has specific deadlines and documentation requirements.
(2) Menstrual Breaks Are Often Not Implemented
The menstrual break is not leave—it is a break within working hours. The minimum is three days per month. Many managers are unaware of this. Where internal rules are lacking, employees feel uncomfortable raising the issue. The result is an entitlement that exists on paper but goes unused.
- Documenting the request procedure in internal rules can reduce friction significantly.
- The additional pay required when an employee works through the break is another area where management awareness is often low. This can lead to retroactive compliance issues.
(3) Accounting Operations During Maternity Leave
Accounting and tax functions are deadline-driven. Monthly closings, filings, and audit responses cannot wait. When maternity leave occurs, common problems include:
- Monthly, quarterly, and annual tasks concentrated in one person
- External communication with tax authorities and auditors handled by one person
- System access and authorization tied to a single individual’s account
Maternity leave is not exceptional. It should be treated as a foreseeable event. For FIEs, building a structure that anticipates leave is also important for headquarters audits and internal controls.
Smaller entities may not be able to avoid depending on specific individuals. We plan to cover strategies for such cases in a future article.
Conclusion
Vietnam’s protections for female employees during pregnancy, maternity, and childcare are multi-layered. Many provisions can create compliance risk through simple lack of awareness.
FIEs should prioritize embedding these rules into internal policies early. Key areas include dismissal, disciplinary proceedings, fixed-term contract expiry, menstrual breaks, and nursing breaks. This matters for both compliance and reputation.
Above all, getting these protections right helps build a workplace where employees feel secure. We hope this article serves as a useful reference for your organization.
FAQ
Q1. Who pays social insurance contributions during maternity leave?
Both the employee and employer are exempt from social insurance contributions during the leave period. Benefits are paid from the social insurance fund. The employer incurs no additional salary cost in principle.
If the employee returns early after four months, the employer pays wages for days worked. The social insurance benefit continues in parallel.
Q2. Must the employer renew a fixed-term contract that expires during maternity leave?
The Labor Code states that a new contract is “prioritized,” but does not strictly require renewal. However, given the protective intent, a decision not to renew requires a legitimate reason and documentation.
In practice, consult a specialist. Discuss the situation with the employee before expiry and keep a written record of the process.
Q3. Is additional pay required if an employee does not take her menstrual break?
Yes. If the employee works through the break and the employer agrees, additional pay beyond the regular wage is required. This is separate from overtime pay.
Documenting the procedure in work rules and encouraging employees to take the break helps reduce compliance risk.
