After returning to work after maternity leave, does the company have to report an increase in labor?
Accountants who are new to work and are not familiar with dealing with employee benefits will likely encounter problems: "Does returning to work require an increase in maternity leave?". The answer will be shortly.
1. Is it necessary to report an increase in maternity leave when returning to work?
Because the employee had previously reported a reduction in labor, when the employee returned to work on maternity leave, the company was forced to carry out procedures for reporting an increase in labor to record the employee's continued participation in social insurance.
According to Clause 6, Article 42 Decision No. 595/QD-BHXH, if employees take maternity leave for 14 working days or more in a month, neither the employer nor the employee must pay social insurance.
At this time, the employer will carry out procedures for reporting a reduction in labor according to maternity leave to avoid having to pay insurance.
After the end of maternity leave, the employee returns to work, and the employer will have to continue paying social insurance.
Even if the employee has not yet completed the maternity leave period and returns to work, the employee and the business will have to continue paying insurance from the time this person goes to work (according to clause 6.3, Article 42 Decision No. 595/QD-BHXH).
2. What are the procedures for reporting increased labor after maternity?
Based on Decision No. 595/QD-BHXH, Decision No. 490/QD-BHXH and Decision No. 896/QD-BHXH, the procedure for reporting an increase in labor after maternity leave will be carried out as follows:
- Documents that need to be declared include:
+ Declaration of participation and adjustment of social insurance and health insurance information (Form TK1-TS).
+ List of employees participating in social insurance, health insurance, unemployment insurance, labor accident insurance, and occupational diseases (Form D02-TS).
- Procedures for reporting increased labor after maternity:
Step 1: Prepare documents and papers.
Step 2: Declare online documents or submit paper documents to the social insurance agency.
Declare online by creating an electronic profile, digitally signing and sending to the Public Service Portal of Vietnam Social Security or through I-VAN organization or through the National Public Service Portal.
Submit paper documents by post or directly to the social insurance agency.
Step 3: The social insurance agency processes the application.
Processing time: No more than 05 working days from the date of receiving all valid documents.
Key words:report an increase in labor
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