How to calculate the payment base of maternity insurance

The maternity allowance is applied by the unit within 90 days from the date of birth, reviewed and filed by the Social Security Bureau, and then distributed to the company, which takes about 2 months. Calculation of maternity allowance: 1, and calculation formula of maternity allowance: the average monthly salary of the employer where the employee works is 30 days of maternity leave. (The employee payment base is calculated according to the average salary of the employer in the previous year); 2. If the average monthly salary of employees in this Municipality in the previous year was less than 60, it shall be calculated according to the average monthly salary of employees in this Municipality in the previous year; 3, more than 3 times the average monthly salary of employees in this Municipality in the previous year, calculated according to 3 times the average monthly salary of employees in this Municipality in the previous year; 4. If it is impossible to determine my average monthly salary in the previous year, it shall be calculated according to the average monthly salary of employees in this city in the previous year.

Legal basis:

Article 5 of the Special Provisions on Labor Protection of Female Employees, the employing unit shall not reduce the salary, dismiss or terminate the labor or employment contract of female employees due to pregnancy, childbirth and breastfeeding. This legally guarantees that women's maternity leave is paid leave, which is the most basic maternity leave wage regulation. How to calculate and pay wages during maternity leave? 1. If you do not participate in maternity insurance, the maternity leave salary shall be paid by the employer according to the pre-maternity leave salary standard. 2. If you have participated in maternity insurance, you can enjoy maternity allowance during maternity leave. This is your maternity leave salary, which will be paid by the maternity insurance fund. The maternity allowance that employees should enjoy shall be calculated by dividing the average monthly salary of employees in the previous year by 30 and multiplying it by the prescribed number of vacation days. During maternity leave, the maternity allowance is paid by the employer on a monthly basis according to the original salary standard of employees, and then allocated to the employer by the social insurance agency in accordance with the regulations. Conditional overall planning areas can be entrusted by social insurance agencies to financial institutions to directly issue maternity allowances to employees.