How to calculate the base of maternity social security payment

Legal analysis: according to the standard of the average monthly salary of employees in the previous year, it will be paid by maternity insurance fund; 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.

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; Abortion after 4 months of pregnancy can enjoy 42 days of maternity leave.

Article 56 of the Social Insurance Law of People's Republic of China (PRC) shall enjoy maternity allowance in accordance with the provisions of the state in any of the following circumstances:

(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.