Maternity Leave Pay and Maternity Allowance

How maternity leave pay and maternity allowance are paid

1. Maternity allowance The statutory cost of living for a female worker who leaves her job during pregnancy due to childbirth is called maternity allowance. Maternity allowance payment method and payment standards are divided into two cases:

One is, in the implementation of maternity insurance social coordination of the region, the payment standard according to the standard of the enterprise's average monthly salary of the workers in the previous year, for a period of not less than 98 days;

The second is, in the absence of maternity insurance social coordination of the region, the maternity allowance is paid by the enterprise or the unit, the standard of the female worker's basic salary and price subsidies before giving birth to a child, the standard for the female worker's basic salary and price subsidies before giving birth to a child. The standard is the basic salary and price subsidy of the female worker before she gives birth, and the period is generally 98 days.

2, the formula for calculating maternity allowance Maternity allowance for the employee's work unit, for the average monthly wage/30 * days of maternity leave, and then calculated based on the average wage of the employee's unit for more than one year. If it is lower than 60% of the average monthly salary of the employees in the city for one year, it will be calculated according to 60% of the average monthly salary of the employees in the city for the previous year, and if it is higher than 3 times of the average monthly salary of the employees in the city for the previous year. Calculated in accordance with three times the average monthly salary of municipal employees in the previous year. If the average monthly salary of the person in the previous year cannot be determined, it is calculated in accordance with the average monthly salary of municipal employees in the previous year. As an example: the period of living allowance is 98 days for maternity leave, 15 days for difficult labor leave, and 30 days for late childbearing leave, totaling 143 days, which is calculated according to the standard: 2,892 divided by 30 multiplied by 143 = 13,785.2 yuan. The maternity medical expense allowance is 3,000 yuan. Total in 16785.2 yuan.

2, maternity leave payroll standard calculation For female workers to take maternity leave related regulations, maternity leave payroll standard is based on the number of days the employee enjoys maternity leave and the calculation. The official implementation of the maternity leave standard based on the April 18, 2012 draft will be female workers to give birth to enjoy the maternity leave from 90 days to 98 days, and regulate the relevant treatment. Maternity leave consists of 98 days + 30 days (for late childbirth) + 15 days (for difficult births) + 15 days (for multiple births for each additional baby) to receive a maternity allowance. Maternity allowance is subsidized to enterprises, used to pay wages during maternity leave, but it is calculated in relation to the company's declared wage base in the social security office, so the actual maternity allowance and maternity leave wages are not equal, so there are regulations: maternity leave wages and maternity allowance, on the higher receive.