Social security contributions during maternity leave state regulations 2014

There are no special provisions for the payment of social security during an employee's maternity leave. Both the contributing unit and the contributing individual shall pay the full amount of social security contributions in monetary terms. The contributing unit must declare the amount of social security contributions payable to the social security agency on a monthly basis, and after approval by the social security agency, the social security contributions shall be paid within the prescribed period. The part to be paid by individuals is withheld from their wages by the organization in which they work. The basis of social security contributions is mainly based on the "Social Insurance Premium Declaration and Payment Management Regulations" and other relevant legal provisions.

Relevant content:

Article 8 of the Provisions on the Administration of Declaration and Payment of Social Insurance Premiums:

An employer shall apply for social insurance registration for its employees and declare the payment of social insurance premiums within 30 days from the date of employment. If the employer fails to register for social insurance, the social insurance agency shall approve the social insurance premiums to be paid by the employer.

If the employer fails to declare the amount of social insurance premiums to be paid in accordance with the regulations, the social insurance agency will determine the amount to be paid by 110% of the amount of the last month's contribution; if there is no last month's contribution, the social insurance agency will determine the amount to be paid by taking into account the business situation of the employer, the number of employees, and the local average wage of the last year's employees, and other relevant circumstances. After the employer to make up the declaration procedures, the social insurance agency in accordance with the provisions of the settlement.

Article 9 of the Administrative Provisions on the Declaration and Payment of Social Insurance Premiums:

If the employer is unable to make the declaration of contribution on time due to force majeure, the declaration can be postponed; after the force majeure situation is eliminated, the employer shall immediately report to the social insurance agency. The social insurance agency shall ascertain the facts and approve them.