How does Zhongshan Sanxiang Social Security Bureau pay maternity leave?

According to the Regulations on Maternity Insurance in Guangdong Province, during the maternity leave of female employees in Zhongshan City, which belongs to the maternity leave period stipulated in Article 7 of the Special Provisions on Labor Protection of Female Employees in the State Council, wages are stopped and maternity allowance is paid by the maternity insurance fund. Maternity allowance is calculated according to the average monthly salary of employees in the previous year divided by 30, and then multiplied by the prescribed number of vacation days. If the maternity allowance is lower than the salary standard of female employees before maternity leave, the employer shall make up the difference; If the salary is higher than that before maternity leave, the employer shall not withhold it.

Female workers do not enjoy maternity allowance according to the normal extension of maternity leave in family planning, and their wages are paid by their units according to the pre-pregnancy wage standard.

people's government of guangdong province

Provisions of Guangdong Province on Workers' Work Injury Insurance

Article 15 The maternity allowance that employees should enjoy shall be calculated according to the average monthly salary of employees of the employing unit in the previous year divided by 30 and multiplied by the prescribed number of vacation days.

The average monthly salary of employees in the previous year of the employing unit shall be determined according to the sum of the total monthly wages of employees insured in the previous natural year of the unit approved by the social insurance agency divided by the sum of the number of employees insured in each month. If the employer does not have the average monthly salary of employees in the previous year, the maternity allowance shall be calculated according to the average monthly salary of employees in this year.

Sixteenth employees enjoy maternity allowance holiday days, calculated in accordance with the following provisions:

Female employees enjoy maternity leave: 98 days of natural delivery; Dystocia, an increase of 30 days; Multiple births 1 baby, increased by 15 days; 15 days of pregnancy less than 4 months; After 4 months of pregnancy, the abortion is 42 days.

(2) Family planning operation leave: 1 day; Placed intrauterine device for 2 days; Tubal ligation, 2 1 day; Vasectomy, 7 days; Tubal or vas deferens recanalization 14 days. At the same time, two kinds of birth control operations are performed, and the holidays are calculated together.

During the vacation period that does not meet the provisions of the preceding paragraph, including maternity leave or nursing leave during which employees enjoy increased rewards in accordance with family planning laws and regulations, the employer shall pay wages in accordance with regulations, and employees shall not enjoy maternity allowance.

Where the overall planning area stipulates the items and time limit for increasing maternity allowance, such provisions shall prevail.

Article 17 During the period when employees enjoy maternity leave or family planning operation leave according to regulations, their maternity allowance shall be paid by the employer on a monthly basis according to the original salary standard of employees, and then the social insurance agency shall allocate it to the employer according to regulations. Conditional overall planning areas can be entrusted by social insurance agencies to financial institutions to directly issue maternity allowances to employees.

Workers who have enjoyed maternity allowance are deemed to have paid the corresponding amount of wages by the employer. If the maternity allowance is higher than the original wage standard of employees, the employer shall pay the difference of maternity allowance to employees; If the maternity allowance is lower than the original wage standard of employees, the difference shall be made up by the employer.

Maternity allowance enjoyed by employees according to law shall be exempted from personal income tax according to regulations.

The original salary standard of employees mentioned in this article refers to the average monthly salary 12 before employees enjoy maternity leave or family planning operation leave according to law. Employees who have been working in accordance with the law for less than 12 months before holidays shall be calculated according to the actual number of months they have been working.