Is maternity insurance paid by the company or by the social security bureau?

The first method: the salary is still declared normally, but at the same time, the tax-free amount of the same amount as the salary is declared after deducting the personal part of "five insurances and one gold". In fact, only the individual part of the "five insurances and one gold" is taxable.

The second way: maternity leave wages are still withheld and declared normally. After the maternity leave salary is deducted, the exempted maternity allowance is also deducted from the subsequent salary tax withholding.

The third way: during maternity leave, only "five insurances and one gold" individuals bear part of the declaration as taxable wages, and the rest are not declared, because maternity allowance itself is not wages and salaries. Later, after the maternity allowance was brought back from the Social Security Bureau, the employee settled with the company. If the company needs to supplement a part, the supplementary part can also be calculated according to the maternity allowance excluding tax.

Legal basis:

Article 53 of the Social Insurance Law of People's Republic of China (PRC) * * * Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, but employees shall not pay maternity insurance premiums.

Fifty-fifth maternity medical expenses include the following:

(1) Maternity medical expenses;

(two) family planning medical expenses;

(3) Other project expenses stipulated by laws and regulations.

Fifty-sixth employees in any of the following circumstances, can enjoy maternity allowance in accordance with state regulations:

(1) Female employees enjoy maternity leave;

(2) Enjoy family planning operation leave;

(3) Other circumstances stipulated by laws and regulations.

Maternity allowance is calculated and paid according to the average monthly salary of employees in the previous year of the employer.

Notice on the personal income tax policy of maternity allowance and maternity medical expenses; Maternity allowance, maternity medical expenses or other allowances and subsidies belonging to maternity insurance shall be exempted from personal income tax in accordance with the maternity insurance measures formulated by the people's governments at or above the county level in accordance with the relevant provisions of the state.