How to deduct the social security fee during maternity leave?

1. According to the provisions of China's Social Insurance Law and Labor Law, the employer must purchase social insurance for employees in accordance with the regulations. During maternity leave, the employee did not terminate the labor relationship with the unit, so the employer must continue to pay social insurance for the employee in accordance with the regulations, and the employee himself should continue to pay social insurance. Social security expenses during maternity leave shall be collected by the employer and handed over to the social security institution. 2. During maternity leave, the insurance payment method is that the unit pays a part according to the social insurance payment base of last month, and the individual part is handed over to the unit by the female employee on maternity leave, which is paid uniformly by the unit. The standard of monthly maternity allowance for female workers on maternity leave is the payment base of urban old-age insurance in the month of their birth or abortion, which is itself calculated according to the income of employees in that month. 3 units and individuals should still pay social insurance premiums according to regulations. The part paid by the unit continues to be paid according to the social insurance payment base of last month, and the part paid by the individual can be handed over to the unit by itself and paid by the unit in a unified way. Of course, you can also negotiate with the unit, which will withhold and remit the money, or you can pay in advance and then return it. 4. Article 42 of the Labor Contract Law: The employer shall not terminate the labor contract in accordance with the provisions of Articles 40 and 41 of this Law if the employee is in any of the following circumstances: (4) The female employee is pregnant, giving birth or breastfeeding; 5. Therefore, as long as the labor relationship is not terminated, the unit should pay the social security fee for the maternity female workers normally, and at the same time, it is not allowed to dismiss the female workers in the third period, otherwise it will constitute illegal dismissal and compensation will be made. Of course, this restriction does not apply if employees leave their jobs automatically or there are illegal acts. 6. The limitation of labor arbitration proceedings is one year, starting from the dissolution of labor relations, during which you can apply for arbitration to safeguard your rights.

Legal objectivity:

Trial Measures for Maternity Insurance for Enterprise Employees Article 5 Female employees shall enjoy maternity leave in accordance with the provisions of laws and regulations. Maternity allowance during maternity leave is calculated and paid by the maternity insurance fund according to the average monthly salary of employees in the previous year.