How to calculate the social security base for the second year of maternity leave

The monthly payment base of employees in that year is determined by dividing the actual salary of employees in the previous year by the actual number of months. Maternity allowance paid by female employees during maternity leave is not included in the wages payable by employees of this unit, and may not be included in the approved payment base.

During the period of receiving maternity allowance, the units and individuals should still pay social insurance premiums according to regulations. When determining the individual monthly payment base for the next year, the unit shall exclude the maternity allowance and the time limit for enjoying the maternity allowance according to the regulations.

When a female worker gives birth, the employer has gone through the insurance registration formalities according to the regulations, paid the maternity insurance premium for 12 months continuously, and if she meets the requirements of the state, province and city, she will enjoy the maternity allowance (i.e. maternity salary) during the maternity leave stipulated by the state. Maternity allowance is calculated and paid according to the maternity leave period and the average monthly salary of employees in the previous year of the employer.

Precautions:

The payment base is an important calculation basis for the insured to enjoy social insurance benefits. After workers participate in social insurance, social security agencies will establish personal accounts for basic old-age insurance and medical insurance for life.

The higher the base of employees' contributions, the more personal accounts, the more disposable medical expenses and the higher the pension they receive when they retire. However, the concealed, omitted and underreported payment base of insured units and insured personnel will directly reduce the level of social insurance benefits enjoyed by insured personnel.

The monthly payment base of social insurance is generally determined according to the average monthly salary of employees in the previous year, which is determined once a year. Once determined, it may not be changed within one year. According to the regulations, the average monthly salary of employees in the previous year is used as the monthly payment base for paying social insurance. However, if the average monthly salary of employees in the previous year is too high or too low, that is, it exceeds the upper or lower limit stipulated by social insurance, and the excess cannot be calculated as the payment base. According to the regulations, the part where the average monthly salary of employees in the previous year was higher than 300% of the local social average salary was not calculated as the payment base, but only 300% of the local social average salary was calculated as the payment base; If the average monthly salary of employees in the previous year is lower than 60% of the local social average wage, the payment base shall be calculated according to 60% of the local social average wage.

Legal basis:

Article 51 of the Labor Law: The employing unit shall pay the employees wages during legal holidays, wedding and funeral leave and participation in social activities according to law.

Article 62 Female employees shall enjoy maternity leave of not less than 90 days.

Article 7 of the Provisions on Labor Protection of 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 will 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.