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How to pay employees' wages during maternity leave?

Legal analysis:

How to pay wages during maternity leave:

One is maternity leave, and wages are paid according to sick leave.

Maternity leave is certified by the doctor, so the salary is paid as sick leave.

The second is prenatal leave, and the salary is 80%.

If you are pregnant for more than 7 months and have a work permit, you can take two and a half months' prenatal leave upon your own application and the approval of the unit. For some cases that must be given leave according to local laws and regulations, the unit shall approve the leave, and the salary shall be paid according to 80% of the employee's salary standard in the previous month.

Third, maternity leave and maternity allowance.

Maternity leave includes: 98 days +30~60 days (extended by provincial population and family planning regulations)+15 days (dystocia)+15 days (multiple births with each additional baby), and receive maternity allowance. Maternity allowance is a subsidy paid by the state to enterprises during maternity leave, but its calculation method is related to the salary base declared by enterprises in the social security department, so the actual maternity allowance is not equal to maternity leave salary, so there are regulations: maternity leave salary and maternity allowance are higher, in short:

1. If the employee's maternity leave salary (that is, the employee's actual monthly salary standard, the same below) is higher than the maternity allowance, it is ok to pay the employee according to the maternity leave salary, and the maternity allowance will be returned to the enterprise.

2. If the employee's maternity leave salary is lower than the maternity allowance, it can be paid to the employee according to the maternity leave salary first, and then make up the difference between the maternity leave salary and the employee, and the rest can be returned to the enterprise.

Fourth, breastfeeding leave is paid at 80% of the salary for six and a half months, and the extended period is paid at 70%.

Legal basis:

Article 8 of the Special Provisions on Labor Protection of Female Workers

The maternity allowance for female employees during maternity leave shall be paid by the maternity insurance fund according to the average monthly salary of employees in the previous year by the employer, and shall be paid by the employer according to the salary standard of female employees before maternity leave.

The medical expenses for maternity or abortion of female employees shall be paid by the maternity insurance fund if they have participated in maternity insurance, and shall be paid by the employer according to the items and standards stipulated in maternity insurance if they have not participated in maternity insurance.