Is maternity allowance based on social security contributions or actual wages?

The maternity allowance base refers to the salary base for the unit to pay maternity insurance in the current month. The minimum payment base of maternity insurance is 60% of the average monthly salary of employees in the previous year, and the upper limit is 300% of the average monthly salary of employees in the previous year.

Maternity allowance refers to the living expenses paid to professional women when they leave their jobs due to childbirth. Those who have participated in maternity insurance shall be paid by the maternity insurance fund according to the standard of the average monthly salary of employees in the previous year. Enjoy maternity allowance: female employees enjoy maternity leave when giving birth; Enjoy family planning operation leave; Other circumstances stipulated by laws and regulations.

Maternity allowance = the number of vacation days stipulated by the employer's average monthly salary of employees in the previous year is 30.

① Normal delivery: enjoy 98 days maternity leave;

② Cesarean section: add 15 days maternity leave;

③ Multiple births: for every birth 1 baby, maternity leave 15 days will be added;

④ Abortion within four months: 15 days;

⑤ Abortion after four months: 42 days;

⑥ More than seven months premature: 98 days.

Maternity allowance is calculated and paid according to the average monthly payment base of employees in the previous year of the employer where the female employees work. During the maternity leave of female employees, the employer shall pay maternity leave wages according to the actual wages and benefits of female employees. If the maternity leave salary is lower than the maternity allowance, it shall be paid according to the maternity allowance; If it is higher than the maternity allowance, it will be paid according to the actual salary, and the difference will be borne by the employer.

Legal basis:

Article 8 of the Special Provisions on Labor Protection for Female Workers stipulates that the maternity allowance for female workers during maternity leave shall be paid by the maternity insurance fund according to 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 shall be paid by maternity insurance fund according to the items and standards stipulated in maternity insurance. Did not participate in maternity insurance, paid by the employer. The employing unit shall not extend working hours or arrange night shift work for female employees who are breastfeeding 1 infants under one year of age.