Maternity allowance is not deducted from employees' wages, but paid to employees by maternity insurance institutions after maternity leave. If the employer fails to purchase maternity insurance for the employees, the employer shall pay for the employees during the maternity leave. The standard of maternity allowance is related to the number of days of maternity leave and the previous average payment salary.
Requirements for receiving maternity allowance:
1, with urban household registration in this city;
2. Participate in urban social insurance in this city;
3. Family planning;
4. Obstetrics and gynecology medical institutions established in accordance with regulations produce or abort, including natural abortion and induced abortion.
The approved maternity allowance and male spouse's holiday salary are allocated to the unit by the social insurance agency and managed and paid by the unit. The employing unit shall pay the laborer himself in accordance with the relevant provisions of relevant documents.
One-time childbirth nutrition subsidies and one-time childbirth subsidies in first-and second-class hospitals shall be paid by the employer to the parturient according to the standards allocated by the social insurance agency.
When paying maternity insurance at ordinary times, it is necessary to deduct a part of the social security expenses from the employee's personal salary, but the maternity allowance is equivalent to the normal salary during maternity leave. Maternity insurance is a kind of social security, and it is also the insurance that the national legal system forces companies to buy for employees.
legal ground
Special provisions on labor protection for female workers
Article 8 stipulates that the maternity allowance for female employees during maternity leave shall be paid by the maternity insurance fund according to the standard of the average monthly salary of employees in the previous year; Those who have not participated in maternity insurance shall be paid by the employer according to the wage standard of female employees before maternity leave.
During maternity leave in accordance with the law, female employees shall stop paying wages and pay maternity allowance instead. If the maternity insurance fund pays maternity allowance, the employer will no longer pay wages.