According to Article 4 of the Maternity Insurance Measures, the maternity insurance fund consists of the maternity insurance premium paid by the employer, the interest income of the maternity insurance fund and other funds incorporated into the maternity insurance fund according to law.
Article 5 The maternity insurance fund shall be raised and used in accordance with the principle of "fixed expenditure based on income and balance of payments".
Article 6 The employing unit shall pay maternity insurance premiums according to a certain proportion of the total wages of its employees, and the payment proportion shall generally not exceed 0.5%. The specific proportion of payment shall be put forward by the overall planning areas according to the local actual situation and implemented after being approved by the provinces, autonomous regions and municipalities directly under the Central Government. If it exceeds 0.5% of the total wages, it shall be reported to Ministry of Human Resources and Social Security for the record.
Extended data:
Article 53 of the Social Insurance Law of People's Republic of China (PRC) * * * Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, but employees shall 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.
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