Maternity leave 158 days How many months does the company pay social security?

During maternity leave, social security, individual contributions shall be borne by individuals, and unit contributions shall be borne by units. During maternity leave, the unit has no right to deduct individual contributions, and employees should pay individual contributions to the unit at this time. However, workers do not have to bear the part of the unit payment. During maternity leave, social security is usually paid by the employer. 1。 Employers must purchase social insurance for employees according to regulations, including endowment insurance and medical insurance. During the long vacation, wages, bonuses and other welfare benefits will be paid normally. At the same time, it should be noted that although the laborer did not go to work in the company during this period, the labor relationship with the employer has not been terminated and is still in a continuous state. 2。 Therefore, in this process, the employer must continue to pay social insurance for employees in accordance with national laws and regulations. That is to say, during this period, the insurance is still paid by the unit, and the part paid by the unit continues to be paid according to the social insurance payment base of last month, and the personal part is handed over to the unit by the female employee on maternity leave, which is uniformly paid by the unit.

How to calculate the social security paid during maternity leave?

Because the maternity allowance is the average of the payment base, it may be larger or smaller than the maternity leave salary of the subject. If the actual maternity allowance is less than the maternity leave salary, the enterprise shall make up the difference. If the maternity allowance is greater than the maternity leave salary, the excess shall be owned by the employees. From this perspective, if reducing the payment base will reduce the maternity allowance, in fact, it is the enterprise that suffers. Because employees enjoy maternity allowance, enterprises do not need to pay maternity leave wages, or only need to make up the difference.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

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 is entitled to 42 days of maternity leave. Article 53 of the Social Insurance Law of People's Republic of China (PRC) * * * Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, but employees shall 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.