Provisions on social security payment during maternity leave

Legal analysis: during maternity leave, social security is normally paid by the employer. 1. The employer must purchase social insurance for employees according to regulations, including endowment insurance and medical insurance. Wages and bonuses are paid normally during the long vacation. 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. Therefore, in this process, the employer must continue to pay social insurance for employees in accordance with national laws. 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.

Legal basis: Article 7 of the Special Provisions on Labor Protection for Female Workers enjoys 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.

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.