Assessing the potential for multi-tiered child benefits in Viet Nam

In this report, commissioned by the International Labour Organization, Development Pathways’ Shea McClanahan and Bjorn Gelders examine the potential for a multi-tiered child benefit to help the Government meet these multiple objectives. Their analysis demonstrates how a multi-tiered child benefit could potentially act as an incentive for workers with children to join the VSS – offsetting the high cost of bringing up children and the costs of a social insurance contribution early in parents’ working lives – while at the same time ensuring children’s basic right to social protection through an adequate, tax-financed benefit that would guarantee that all families with children are better off. The report concludes that a multi-tiered child benefit would be affordable, but that key decisions about the benefit’s intended purpose and parameters will determine its feasibility and impacts.