Specifically:

First, female employees giving birth to a second child will receive 7 months of maternity leave benefits. For female employees giving birth to twins or more, starting from the second child, the mother receives an additional one month of maternity leave benefits for each additional child. To qualify for this benefit, female employees giving birth to a second child must have contributed to social insurance for at least 6 months within the 12 consecutive months immediately prior to childbirth.

Second, male employees currently participating in social insurance whose wives give birth to a second child are entitled to 10 days of maternity leave benefits.

If a female employee is pregnant for 22 weeks or more and experiences a miscarriage, abortion, stillbirth, or fetal death during labor, neither the wife nor the husband will receive maternity leave benefits for a second child under the aforementioned regulation.

(Based on Point a, Clause 1, Article 14 of the Population Law 2025 and Clauses 1, 2, Article 2 of Decree 168/2026/ND-CP guiding the Population Law 2025).

Third, in addition to previously required documents, when declaring applications for maternity benefits for a second child, note the following:

- For employees currently participating in social insurance: The department responsible for benefit applications must clearly state "second child" in the remarks column of the Application List (Form 01B-HSB) issued with Decision 1222/QD-BTC dated 21/5/2026, corresponding to the child born.

- For employees who ceased employment before the birth of their second child but are still eligible: In the Application Form (Form 14-HSB) issued with Decision 1222/QD-BTC dated 21/5/2026, under Section II. Content of Request for Resolution, the employee must clearly state "Request for maternity benefits for a second child according to Clause 1, Article 2 of Decree 168/2026/ND-CP issued by the Government on 15/5/2026".

(Based on Official Letter 4860/BHXH-CDHBHXH dated 06/06/2026 on guiding some contents for resolving sickness, maternity, and health recovery benefits).

Fourth, female employees giving birth will receive a one-time allowance of 5.060.000 VND (previously 4.680.000 VND) for each child born after 1/7/2026. This amount is equivalent to two times the reference level in the month the female employee gives birth. Until the basic salary is abolished, the reference level is equal to the basic salary.

(Based on Clauses 1, 4, Article 58 of the Social Insurance Law 2024, Clause 2, Article 5 of Decree 158/2025/ND-CP guiding the Social Insurance Law 2024, and Clause 2, Article 3 of Decree 161/2026/ND-CP regulating the basic salary level).

Fifth, within 30 days after the end of maternity leave, if a female employee returns to work but has not fully recovered her health, she is entitled to post-maternity health recovery benefits. The benefit level depends on the female employee's childbirth situation. Each day of leave is calculated at 30% of the reference level. Specifically:

- For female employees giving birth to two or more children at once: They receive 10 days of benefits, with an amount of 7.590.000 VND.

- For female employees who underwent surgery during childbirth: They receive 7 days of benefits, with an amount of 5.313.000 VND.

- For other cases: They receive 5 days of benefits, with an amount of 3.795.000 VND.

(Based on Clauses 1, 2, 3, Article 60 of the Social Insurance Law 2024, Clause 2, Article 5 of Decree 158/2025/ND-CP guiding the Social Insurance Law 2024, and Clause 2, Article 3 of Decree 161/2026/ND-CP regulating the basic salary level).

Master of Law Nguyen Truc Anh