Is maternity allowance based on social security payment base or actual income?

Maternity allowance is paid according to actual income.

The calculation basis of maternity allowance is the average monthly salary of employees in the previous year. If the unit has paid social security, the enterprise does not need to pay wages during maternity leave, but the social security fund issues maternity allowance. If the maternity insurance base paid is lower than the average wage of employees in the previous year, the enterprise needs to make up the difference. Units that have not paid social security shall pay wages according to normal wages during maternity leave. Maternity allowance aims at compensating the income loss of employees during maternity leave and ensuring their basic living needs. In areas where social pooling of maternity insurance is implemented, maternity allowance shall be paid according to the average monthly salary of employees in the previous year, not less than 98 days; In areas where overall planning is not implemented, enterprises shall pay and calculate the basic salary and price subsidies for female employees before giving birth. In some areas, the allowance period has been extended for workers who marry late and have children late. To receive maternity allowance, it is necessary to comply with the family planning regulations, and the unit has paid for employees for 6 months continuously.

Calculation method of maternity insurance:

1. basic concept: maternity insurance is a kind of social insurance, which aims to compensate employees for their reduced income due to childbirth;

2. Basis for calculation and payment: Maternity allowance is usually calculated and paid according to a certain proportion of the average social salary or individual salary of employees;

3. Calculation method: The specific calculation method may vary from region to region, and it is generally calculated according to the average monthly wage income of employees in the year before childbirth;

4. Payment time: the payment time of maternity allowance usually corresponds to the maternity leave period to ensure that employees have a stable income during maternity leave;

5. Relevant policies: Different regions may have different supplementary policies to encourage childbearing or provide more protection.

To sum up, the maternity allowance is calculated and paid by the social security fund according to the average monthly salary of the employee's unit in the previous year, so as to compensate the income loss during maternity leave and ensure the basic living needs; For units that have not paid social security or whose payment base is lower than the average wage, they need to make up the difference or pay according to the normal wage; Different regions have different payment standards and deadlines, and the collection must meet the requirements of family planning regulations and continuous payment.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 56

Under any of the following circumstances, employees can enjoy maternity allowance in accordance with state regulations: (1) Female employees enjoy maternity leave when giving birth; (2) Enjoy family planning operation leave; (3) Other circumstances stipulated by laws and regulations. Maternity allowance is calculated and paid according to the average monthly salary of employees in the previous year of the employer.