Calculation method of maternity insurance reimbursement 2022

Calculation formula of maternity allowance in 2022

Calculation formula of maternity allowance in 2022. For the three-child policy, many families must be very concerned about maternity leave and maternity allowance. Now our country has a strong maternity allowance policy. The following is the formula for calculating the maternity allowance in 2022.

The formula for calculating the maternity allowance in 2022 is 1? 1.How to calculate the maternity allowance in 2022?

Calculation formula: per capita payment salary of this unit in the current month /30 days * holiday days.

? Holidays:

(1)20 12 The new labor law stipulates that the normal maternity leave is 98 days (including prenatal examination 15 days), which is 8 days more than the previous 90 days;

(2) Late maternity leave is increased by 30 days (there is no late maternity leave in the new labor law, and local birth control measures may increase this holiday);

(3) Difficult maternity leave. Cesarean section and third degree perineal rupture increase maternity leave 15 days; Suction delivery, forceps delivery and breech delivery increased 15 days;

(4) Multiple birth leave, every extra baby 15 days;

(5) Abortion leave: less than 2 months pregnant, 15 days; Less than 4 months and 30 days pregnant; 4 months or more (including 4 months) to 7 months is 42 days; In case of stillbirth, stillbirth or premature delivery for more than 7 months, the survival time is less than 75 days.

? Second, maternity insurance.

Maternity insurance refers to a social insurance system that the state and society provide timely material assistance to ensure the basic livelihood of workers and the medical care needs during pregnancy and childbirth when the labor force is temporarily interrupted due to childbirth. It is also a social insurance system in which the state provides medical services, maternity allowance and maternity leave to pregnant women through legislation, and the state or society provides necessary economic compensation and medical care to maternity workers.

Maternity insurance is a social policy that the state provides living security and material assistance to pregnant and childbearing female workers through legislation. Its purpose is to help working women recover their working ability and return to work by providing them with maternity allowance, medical services and maternity leave.

? Maternity insurance is related to the vital interests of the majority of female workers. In China, maternity insurance benefits mainly include two contents:

(1) Maternity allowance: it is used to ensure the basic living needs of female employees during maternity leave. Female employees shall go through the formalities of applying for maternity allowance at the relevant competent authorities within 3 months after delivery. The calculation formula is: the payment base of the month when the female employee gives birth ÷30 (days) × holiday days. Among them, if the maternity allowance is lower than my salary standard, the difference will be made up by the enterprise.

(2) Maternity medical care: it is used to ensure the basic medical care needs of female workers during pregnancy, childbirth and birth control surgery.

On 1995, China's Ministry of Labor promulgated the Trial Measures for Maternity Insurance for Enterprise Employees, which stipulated that maternity insurance should raise funds according to the principle of "fixed income by expenditure and basic balance of income and expenditure", and enterprises should pay maternity insurance premiums to social insurance agencies according to a certain proportion of their total wages, and establish maternity insurance funds, and employees should not pay maternity insurance premiums. Take the proportion of maternity insurance payment in Beijing as an example: enterprises pay 0.8% of the total payment base every month, and individual employees do not pay.

Maternity allowance is the living expenses provided by national laws and regulations for professional women when they leave their jobs due to childbirth. Some countries also call it maternity cash subsidy. Generally paid by maternity insurance.

Formula 2 for calculating maternity allowance in 2022? 1. What is the formula for calculating maternity allowance?

Maternity allowance = social security base divided by 30 times maternity leave days.

Take Dongguan as an example. At present, the minimum payment base of social security for employees in Dongguan is 4895 yuan, and other areas are accounted for according to local standards.

Standards in Dongguan:

According to the calculation of 98 days of natural maternity leave, the minimum amount of maternity allowance for female employees is: 4895÷30×98= 15990 yuan;

According to the calculation of maternity leave by caesarean section 128 days, the minimum amount of maternity allowance for female employees is: 4895÷30× 128=20885 yuan.

Note: If a female employee has enjoyed the maternity allowance, it shall be deemed that the employer has paid the corresponding amount of wages. If the amount of maternity allowance is lower than the wage standard before maternity leave or vacation for female employees, the employer shall make up the difference, and if it is higher than the wage standard before maternity leave or vacation for female employees, the employer shall not withhold the higher part and pay it to female employees in full.

? Two, the employer has no legal responsibility to pay maternity insurance premiums.

According to the regulations, if the employer fails to register maternity insurance for employees in accordance with the regulations, or fails to pay maternity insurance premiums in full and on time, resulting in employees or their unemployed spouses unable to enjoy maternity insurance benefits, the employer shall pay relevant fees to employees in accordance with the maternity insurance benefits standards.

If the employer fails to declare the total wages of employees in full, resulting in the loss of maternity allowance for employees, the employer shall also be responsible for compensation. If an employer fails to pay maternity allowance to employees in full, fails to make corrections within the time limit, conceals the real situation, issues perjury or participates in maternity insurance by other improper means, the social insurance administrative department shall order it to make corrections and impose a fine of 2000-20000 yuan.

Formula 3 for calculating maternity allowance in 2022? 1, maternity allowance and maternity leave salary

There will always be financial confusion. What are maternity pay and maternity allowance? One hair or separate hair? Female employees have received maternity allowance. Do you still need to pay her maternity leave salary?

First of all, to help you clarify this concept, maternity leave salary and maternity allowance are different.

Maternity allowance: the living expenses given to professional women during their absence due to childbirth as stipulated by national laws and regulations. The main body that bears the maternity allowance for employees is the social security institution.

Maternity leave salary: the salary paid by enterprises to employees during maternity leave. The main body that pays wages for employees is the employer.

Tip: The maternity allowance is more than or equal to the maternity leave salary. Enterprises do not have to pay the maternity allowance and maternity leave salary repeatedly. Employers need to adopt the principle of "if it is high, it will be low" to make up the difference and send it to individuals.

Calculation formula of maternity allowance: maternity allowance = monthly per capita payment base of employer ÷30 days × maternity leave days.

For example, the average salary of employees in jane doe last year was 5 100 yuan, and they had 128 days of maternity leave before and after giving birth. Then the standard of maternity allowance she enjoys is:

5100 ÷ 30×128 = 21760 (yuan)

Prerequisites for receiving maternity leave salary: If a female employee has already enjoyed maternity allowance, medical allowance and other benefits during maternity leave, if the maternity allowance is higher than the average salary of the employee, the enterprise does not need to pay maternity leave salary to her;

If it is lower than the average salary, the company needs to make up the difference. For those who exceed the maternity allowance payment period, fail to reach the standard of receiving maternity allowance, or the enterprise fails to pay maternity insurance to the employees, the employees may ask the enterprise to pay maternity leave wages.

? Important note:

Maternity allowance for female employees during maternity leave shall be paid by the maternity insurance fund according to the standard of 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.

? Basis: Article 8 of the Special Provisions on Labor Protection for Female Workers.

For example, the monthly maternity allowance for female employees is 8,000 yuan, while the average salary of the employer in that month is 8,500 yuan. The difference in 500 yuan needs to be made up by the employer; The monthly maternity allowance for female employees is 8,000 yuan, while the average salary of the employer in that month is 7,500 yuan. 500 yuan exceeding the average salary cannot be deducted by the employer.

? 2, the specific time limit for applying for maternity allowance

If the maternity insurance payment has been paid for one year when an employee gives birth or carries out family planning operation, the employer shall apply within one year from the next month after giving birth or carrying out family planning operation.

If the payment of maternity insurance is less than one year when an employee gives birth or carries out family planning surgery, the employer shall apply within one year after the payment is full 12 months.

For the employer to declare the maternity allowance for the insured after giving birth or carrying out family planning surgery for more than 1 year, and the time limit for declaration involves the epidemic period, it can be automatically postponed to 1 year after the end of the epidemic, and the specific operation shall be subject to the guidance of the front desk.

? 3. Application method (taking Guangdong as an example)

The unit manager can apply to the medical insurance agency through the Guangdong government service network.

Note: Article 36 of the Notice of the General Office of Guangzhou Municipal People's Government on Printing and Distributing the Measures for the Implementation of Maternity Insurance for Employees in Guangzhou shall apply. During the maternity leave of the insured, due to objective reasons such as the revocation, closure and revocation of the business license, the employer stops paying maternity insurance premiums and fails to pay maternity leave wages. Because it is a special case of applying for maternity allowance, it is necessary to provide other materials for verification. It is temporarily impossible to apply online and needs to be handled on the spot.

? 4. Nutrition allowance

At present, it is paid according to the employee's age and fertility according to the employee's payment wage standard.

? 5. Maternity medical expenses

① Examination fee, delivery fee, operation fee, hospitalization fee and medicine fee (specific items vary slightly from place to place);

(2) medical expenses incurred by employees due to diseases after delivery;

(three) after the expiration of maternity leave, if it is necessary to rest and treat due to illness, it shall be handled in accordance with the relevant provisions of sick leave treatment and medical insurance treatment.