How to deduct if you don't pay social security during maternity leave?

During maternity leave, employees' social security rights and interests should still be guaranteed even if they don't get paid. According to China's relevant laws and regulations, employers are obliged to pay social security fees including maternity leave for employees. If the employer stops paying wages but fails to pay social security during maternity leave, the social security fee will still be deducted from the employee's salary. However, because the salary is zero, the employer may need to pay in advance or through subsequent wages in actual operation.

I. Social security rights and interests during maternity leave

Maternity leave is a statutory holiday enjoyed by female workers due to childbirth, during which their social security rights and interests should be fully protected. This includes pension insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. Even if there is no wage income during maternity leave, female employees are still entitled to these insurance benefits.

Second, the deduction method of social security expenses

Under normal circumstances, employees' social security expenses are shared by individuals and employers. The personal part is usually deducted from the employee's salary, and the employer part is borne by the employer. However, during maternity leave, because employees have no wage income, how to deduct personal social security expenses has become a problem.

One possible solution is that during maternity leave, the employer pays the social security fee of the employee in advance, and then gradually deducts the paid social security fee from the employee's salary after the maternity leave. Another scheme is that the employer negotiates with the employee and deducts the personal social security expenses during maternity leave from the employee's salary after the end of maternity leave.

However, the specific deduction method may be different due to different regions and policies. Therefore, in practice, it is suggested that both employers and employees consult local social security agencies or professional lawyers to ensure that their rights and interests are protected.

Third, the employer's legal obligations.

According to China's relevant laws and regulations, employers are obliged to pay social security fees for employees. This is not only the protection of employees' rights and interests, but also the social responsibility of employers. Therefore, even if employees have no wage income during maternity leave, employers cannot stop paying social security fees for employees on this ground.

To sum up:

During maternity leave, the social security rights and interests of female workers should be fully guaranteed. Even if there is no wage income, their social security expenses should still be borne by their employers. The specific deduction method may vary according to different regions and policies, but the employer has the obligation to ensure that the social security rights and interests of employees are not damaged. In practice, it is suggested that both parties consult professional institutions or lawyers to ensure compliance and fairness.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 60 provides that:

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.