How to calculate the social security maternity allowance base? Calculation method of social security maternity allowance for employees

First, how to calculate the base of employee maternity allowance?

The base of maternity allowance is related to the base of unit payment, which is generally calculated according to 60% of social wage. Social wages vary from city to city, so it is impossible to give an accurate value.

Maternity allowance (a) is calculated and paid according to the average monthly salary (S) of employees of the employing unit in the previous year divided by 30 days and multiplied by the number of days of maternity leave (D); Formula: A=S/30*D

For example, the unit contribution base is 2000, the average monthly salary is 2000, and the maternity allowance base is 2000.

A=2000/30* maternity leave days, actually calculated.

Two, the calculation standard of maternity allowance for employees

Maternity allowance for female employees during maternity leave shall be paid by the maternity insurance fund according to the standard of the average monthly salary of employees in the previous year; Those who have not participated in maternity insurance shall be paid by the employer according to the wage standard of female employees before maternity leave.

Medical expenses incurred by female workers in childbirth or abortion are paid by maternity insurance fund according to the statutory items and standards of maternity insurance, and they have already participated in maternity insurance; Did not participate in maternity insurance, paid by the employer.

3. How is the maternity allowance paid?

1, according to the employee's usual salary, normal payment, maternity allowance reimbursement, and then offset the company's expenses;