Social security of maternity leave

Legal analysis: 1. Employers must purchase social insurance for employees in accordance with regulations. 2. During the maternity leave, the employee did not terminate the labor relationship with the unit, so the employer must continue to pay social insurance for the employee in accordance with the regulations, and the employee himself should continue to pay social insurance. 3. The social security expenses during maternity leave shall be collected by the employer and handed over to the social security institution. 4. During the period when working women receive maternity allowance, their units and individuals should still pay social insurance premiums according to regulations. The unit pays part according to the social security payment base of last month, and the individual pays part to the unit by himself, and the unit pays it uniformly. Of course, it can also be negotiated with the unit, which will withhold and remit it, or pay it in advance and then return it.

Legal basis: Article 25 of the Population and Family Planning Law of the People's Republic of China. Couples who have children in accordance with laws and regulations can get extended maternity leave or other welfare benefits.

Article 7 of the "Special Provisions on Labor Protection of Female Employees" allows female employees to enjoy 98 days of maternity leave, including 15 days before delivery; In case of dystocia, maternity leave shall be increased 15 days; For multiple births, the maternity leave can be increased by 1 5 days for each additional child. Female employees who miscarry less than 4 months after pregnancy are entitled to 15 days maternity leave; Women who miscarry after four months of pregnancy are entitled to 42 days of maternity leave.

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

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do not pay maternity insurance premiums.

Fifty-fourth employers have paid maternity insurance premiums, and their employees enjoy maternity insurance benefits; Unemployed spouses of employees enjoy maternity medical expenses in accordance with state regulations. The required funds are paid from the maternity insurance fund. Maternity insurance benefits include maternity medical expenses and maternity allowance.

Fifty-fifth maternity medical expenses include the following:

(1) Maternity medical expenses;

(two) family planning medical expenses;

(3) Other project expenses stipulated by laws and regulations.

Fifty-sixth employees in any of the following circumstances, can enjoy maternity allowance in accordance with state regulations:

(1) Female employees enjoy maternity leave;

(2) Enjoy family planning operation leave;

(3) Other circumstances stipulated by laws and regulations.

Maternity allowance is calculated and paid according to the average monthly salary of employees in the previous year of the employer.