How to calculate the social security maternity allowance and when to subsidize it?

Conditions for receiving maternity allowance in 2022 and calculation method of standard wage payment during standard maternity leave. Take a look at the latest related information with me.

First, how to calculate maternity allowance and maternity leave salary

1, maternity allowance

Legally speaking, the living expenses given to female employees who leave their jobs due to childbirth during pregnancy are called maternity allowance. There are two payment methods and payment standards of maternity allowance in China: first, in areas where maternity insurance is implemented as a whole, the payment standard is paid according to the average monthly salary of employees in the previous year, and the period is not less than 98 days; Second, in areas where maternity insurance does not implement social co-ordination, maternity allowance is paid by enterprises or units. The standard is the basic salary and price subsidy for female employees before childbirth, and the period is generally 98 days. In some areas, professional women who marry late and have children late are encouraged to extend the period of maternity allowance appropriately.

2. Calculation formula of maternity allowance

The maternity allowance of the employee's work unit, the average monthly salary /30* maternity leave days, and then calculated according to the average salary of the employee's work unit for more than one year. If the average monthly salary of employees in this city is less than 60% within one year, it will be calculated according to 60% of the average monthly salary of employees in this city in the previous year, which is more than 3 times higher than that of employees in this city in the previous year. According to the calculation of 3 times the average monthly salary of employees in this Municipality in the previous year, if it is impossible to determine the average monthly salary of employees in this Municipality, it shall be calculated according to the average monthly salary of employees in this Municipality in the previous year. For example, the duration of the living allowance is 98 days of maternity leave, 15 days of difficult maternity leave and 30 days of late maternity leave, totaling 143 days. According to the standard calculation, it is 2892 ÷ 30× 65,438+043 = yuan. Maternity medical expenses subsidy 3000 yuan. The total is RMB.

II. Calculation of wage payment standard during maternity leave

According to the relevant laws and regulations on maternity leave for female employees, the salary standard during maternity leave is calculated according to the number of days that employees enjoy maternity leave. 2065 438+08 04 06 54 38 The maternity leave standard officially implemented in China has extended the maternity leave enjoyed by female employees from 90 days to 98 days, and standardized the relevant treatment. Maternity leave includes: 98 days +30 days (late childbirth)+15 days (dystocia)+15 days (multiple births for each additional baby), and receive maternity allowance. Maternity allowance is a subsidy for enterprises to pay maternity leave in China, but its calculation method is related to the salary base declared by the company in the social security department, so the actual maternity allowance is not equal to maternity leave salary, so there is a law that maternity leave salary and maternity allowance are paid according to the height. In a word: (Note: the above information comes from the collation of online historical information, and the content is subject to the latest plan! )