I. Legal basis

• The Law on Population 2025
• The Law on Social Insurance 2024

II. From 1 July 2026, female employees shall be entitled to a minimum of seven (07) months of maternity leave upon the birth of a second child

1. New regulations on the duration of maternity leave

Pursuant to Article 14 of the Law on Population 2025, a number of measures to maintain the replacement fertility rate are provided, including:

(1) In the case of the birth of a second child, female employees shall be entitled to 07 months of maternity leave; male employees shall be entitled to 10 working days of paternity leave upon the childbirth of their wife;

(2) Financial support upon childbirth for women belonging to extremely small ethnic minority groups;

(3) Financial support upon childbirth for women residing in provinces or cities with fertility rates below the replacement fertility level.

(4) Financial support upon childbirth for women who have given birth to two (02) children before the age of 35;

(5) Priority in purchasing, lease-purchasing, or renting social housing in accordance with the law on housing for persons with two (02) or more biological children;

(6) Other measures as determined by the Government.

Compared with the current provisions set out in Article 56 of the Law on Social Insurance 2024, which regulates the duration of maternity leave entitlement upon childbirth as follows:

(1) For female employees:

• The duration of maternity leave entitlement for female employees upon childbirth shall be implemented in accordance with Clause 1, Article 139 of the 2019 Labour Code, as follows:
  • Female employees are entitled to six (06) months of maternity leave before and after childbirth; the period of leave taken before childbirth shall not exceed two (02) months.
  • In the case of multiple births, from the second child onwards, the mother shall be entitled to an additional one (01) month of leave for each child.
• In the case where a female employee returns to work before the expiry of the maternity leave entitlement upon childbirth as prescribed in Clause 4, Article 139 of the 2019 Labour Code, she shall be entitled to receive wages for the working days paid by the employer and shall continue to receive maternity benefits at the level prescribed in Article 59 of the Law on Social Insurance 2024; both the employer and the employee shall be responsible for paying compulsory social insurance contributions for the period during which the employee resumes work.

(2) For male employees

• Male employees who are paying social insurance contributions shall be entitled to maternity-related leave upon their wife giving birth as follows:
  • 05 working days;
  • 07 working days where the wife gives birth by surgical delivery or gives birth to a child under 32 weeks of gestation;
  • In the case of twins, 10 working days; from triplets onwards, an additional 03 working days for each additional child;
  • In the case of twins or more requiring surgical delivery, 14 working days;
  • In the case of triplets or more requiring surgical delivery, an additional 03 working days for each child from the third child onwards.

Note: The above maternity leave entitlement period includes public holidays, Lunar New Year holidays, and weekly rest days.

Accordingly, from 1 July 2026, female employees giving birth to a second child shall be entitled to a minimum maternity leave of seven (07) months (in the case of multiple births, from the second child onwards, the mother shall be entitled to an additional one (01) month of leave for each child).

2. Level of maternity benefits

In addition to the duration of leave, the level of maternity benefits is also a matter of significant concern to employees. Pursuant to the Law on Social Insurance 2024, the monthly maternity allowance is equal to 100% of the average salary used as the basis for social insurance contributions of the six (06) months immediately preceding the leave.

In the event that an employee has not contributed to social insurance for a full six (06) months, the benefit level shall be calculated based on the average salary of the months in which contributions were actually made. This provision ensures the protection of entitlements for employees with shorter periods of social insurance participation.

In addition, the daily benefit level is clearly prescribed, being equal to the monthly benefit divided by 24 days. This serves as the basis for detailed calculation in cases of leave taken for an incomplete month.

III. Conclusion

It can be observed that the changes to maternity policies from 2026 not only expand employee entitlements but also provide greater flexibility for employees. In order to avoid any adverse impact on their rights, female employees should proactively update relevant information and, where necessary, consult their employers and the social insurance authority. A proper understanding and clear awareness of the regulations will enable employees to effectively benefit from the policy, thereby ensuring income stability while also having sufficient time to care for their health and family during this critical period.

IV. About Us, Hankuk Law Firm

■ Hankuk Law Firm – Introduction

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