How to pay maternity leave social security in the newly revised labor contract law in 2023?

According to the provisions of China's national labor law, employers should give maternity leave, and the treatment enjoyed by pregnant women should be roughly the same as that enjoyed by normal employees. Then, how to pay maternity social security in the newly revised Labor Contract Law of 20 18? Generally speaking. During maternity leave, the employer shall pay the relevant insurance fees for the staff normally, and I shall also pay part of the social security fees.

According to the provisions of China's national labor law, employers should give maternity leave, and the treatment enjoyed by pregnant women should be roughly the same as that enjoyed by normal employees. Then, how to pay maternity social security in the newly revised Labor Contract Law? Generally speaking. During maternity leave, the employer shall pay the relevant insurance fees for the staff normally, and I shall also pay part of the social security fees.

I. How to pay social security during maternity leave

According to China's Social Insurance Law and Labor Law, employers must purchase social insurance for employees in accordance with regulations. During maternity leave, the employee did not terminate the labor relationship with the unit, so the employer must continue to pay social insurance for the employee in accordance with the regulations, and the employee himself should continue to pay social insurance. Social security expenses during maternity leave shall be collected by the employer and handed over to the social security institution.

Second, should the social security during maternity leave be borne?

According to the laws of China, pregnant women will continue to enjoy social security benefits during maternity leave after delivery. At the same time, the original unit of pregnant women will continue to pay according to the social insurance payment base of last month, and some pregnant women who pay by individuals can hand it over to the unit themselves, and the unit will pay it uniformly; You can also negotiate with the unit, and the unit will withhold or pay in advance, and then return it later.

In a word, maternity has the right to pay social security during maternity leave, and the original unit has no right to refuse to pay maternity insurance premium on the grounds of production.

During maternity leave, you can also enjoy the following three benefits:

1. Maternity leave: China's current laws stipulate that maternity leave for female employees is 90 days, including 15 days before delivery and 75 days after delivery. In case of dystocia, maternity leave shall be increased 15 days. For multiple births, the maternity leave will be increased by 15 days for each additional baby. Maternity leave for abortion is divided into four months. If the abortion is less than four months, maternity leave of 15-30 days shall be granted according to the certificate of the medical department; The maternity leave for abortion for more than 4 months is 42 days. Many areas have also adopted the policy of rewarding employees who marry late and have children late, and the holiday has been extended to 180 days.

2. Maternity allowance: There are two payment methods and payment standards for maternity allowance in China: first, in areas where maternity insurance is co-ordinated, the payment standard is paid according to the average monthly salary of employees in the previous year, and the period is not less than 90 days; Second, in areas where social pooling of maternity insurance has not been implemented, maternity allowance is paid by enterprises or units. The standard is the basic salary and price subsidy for female employees before giving birth, and the term is generally 90 days.

3. Medical service: Maternity medical service is one of the benefits of maternity insurance. Maternity insurance in different countries provides different medical services for pregnant women, and the corresponding service scope is generally formulated according to the economic strength of the country and the affordability of social insurance funds. Most countries provide medical care and treatment for female workers from pregnancy to postpartum. China's maternity insurance medical services mainly include examination, delivery, surgery, hospitalization, medicine and family planning surgery expenses.

Three. Provisions on maternity leave in labor law

Article 7 Female employees shall enjoy maternity leave of not less than 14 weeks, including 2 weeks before delivery; In case of dystocia, maternity leave will be increased by 2 weeks; In case of multiple births, the maternity leave will be increased by 2 weeks for each additional baby.

Female workers who have miscarried within 4 months of pregnancy (including induced abortion) shall enjoy maternity leave of not less than 2 weeks; Abortion (including induced abortion) after 4 months of pregnancy can enjoy maternity leave of not less than 6 weeks.

Article 8 If a female employee gives birth or miscarries, and the employer has participated in maternity insurance, the maternity insurance fund shall pay maternity allowance to the female employee according to the average monthly salary of the employee in the previous year; If the employer fails to participate in maternity insurance, the employer shall pay the salary according to the salary standard of the female employee before childbirth or abortion.

If the employer has participated in maternity insurance, the medical expenses incurred by female workers in childbirth or abortion shall be paid by the maternity insurance fund; If the employer does not participate in maternity insurance, it shall be paid by the employer.

Article 9 During the lactation period (including artificial feeding) of female employees under the age of 1 year (hereinafter referred to as lactation period), the employer shall not extend their working hours or arrange their night work.

The employing unit shall arrange no less than 1 hour for breast-feeding female employees during daily working hours; In the case of multiple births, the breastfeeding time shall be increased by 1 hour every day for each child born.

IV. Wages of female employees during maternity leave

The salary of female employees during maternity leave is a common problem in the process of employee relationship management. Judging from the national labor legislation, neither the Labor Law nor the Labor Contract Law has clear provisions. From the Regulations on the Protection of Female Workers to the relevant legislation on family planning protection, there is no clear provision on wages during maternity leave. However, Article 56 of the Social Insurance Law, which will be implemented in July this year, stipulates: "Maternity allowance shall be calculated and paid according to the average monthly salary of employees in this city in the previous year." In other words, the standard of maternity allowance received by female employees during their childbirth is linked to the average monthly salary of enterprises in the previous year. The Social Insurance Law clarifies the standard of maternity allowance, and actually clarifies the issue of maternity leave treatment for female employees-the salary treatment of female employees during maternity leave is maternity allowance.

However, the Social Insurance Law has not yet been implemented. At present, the wages of female employees during maternity leave are mainly implemented in accordance with local maternity insurance regulations. For example, Article 15 of the Beijing Maternity Insurance Regulations stipulates: "The calculation method of maternity allowance is to divide the payment base of female employees in the month of childbirth by 30, and then multiply it by the number of days of maternity leave. Maternity allowance is the salary of female employees during maternity leave. If the maternity allowance is lower than my salary standard, the difference will be made up by the enterprise. " The contents of the regulations are representative. However, this provision conflicts with the provisions of the upcoming Social Insurance Law, because the standards are different. The former is the employee's own salary standard, and the latter is the average salary standard of all employees in the company.

According to the "Regulations", enterprises do not need to pay their employees wages during maternity leave, but they will apply for maternity allowance from maternity insurance fund on the basis of female employees' maternity certificates, and maternity allowance will be regarded as the wages of female employees during maternity leave. However, if the base of maternity insurance premium paid by enterprises for employees is lower than the average wage income of female employees in the previous year, the maternity allowance received by female employees will be lower than their wages during normal attendance, and enterprises need to make up the difference.

Therefore, regarding the treatment of female employees during maternity leave, the company can first pay her basic salary according to the company's management system. After the maternity allowance is declared, it will be added to the corresponding maternity leave months on average, which is lower than the salary standard of normal attendance, and the company will make up the difference at one time.

To sum up, the important content of maternity leave in the newly revised Labor Contract Law has been explained in detail above. If you give birth at home, it should be suggested that you don't need to leave your job, and the employer is obliged to give paid leave to the mother. At the same time, the duration of maternity leave shall not be less than 14 weeks, which is divided into prenatal and postnatal leave in turn, effectively ensuring the physical and mental health of pregnant women.