1. If the maternity insurance for the insured employees has been paid continuously for 9 months, the medical expenses and maternity allowance for maternity and family planning operations shall be paid by the maternity insurance fund.
2, before the date of delivery for less than 9 months, maternity and family planning surgery medical expenses paid by the maternity insurance fund, maternity allowance paid by the employer.
3. If the insured employees pay for less than 9 months before delivery and for 12 months after delivery, the maternity insurance fund will make up the maternity allowance for the employees.
How to calculate the average salary in the first twelve months?
According to China's current statistical methods, the average salary is different from the salary that everyone gets or the salary on the payroll. So how to calculate the average salary for the first 12 months? Let me give you an answer to the calculation method of the average salary in the first 12 months, hoping to help you.
Calculation method of average salary in the first twelve months
In the handling of labor disputes, the most involved is the issue of economic compensation and compensation. The calculation of these two funds is based on the average salary of the previous 12 months, and the calculation results are quite different for different understandings of the average salary of the previous 12 months.
Case: An employee has been sick for one year, and his salary is 80% of the minimum wage. After the medical period, go to work in the company. Because he has not recovered and is not competent for the company's work, both parties are prepared to terminate the labor relationship through consultation. The two sides disputed the average salary of 12 months before compensation.
Before and after the implementation of the Labor Contract Law, the results of the above cases will be completely different. Before the implementation, it is calculated according to the average monthly salary of the enterprise, and after the implementation, it is calculated according to the average monthly salary of the previous month 12, but not lower than the local minimum wage standard.
Before the implementation of the Labor Contract Law, according to Article 6 of the Measures for Economic Compensation for Violating and Dissolving Labor Contracts, if a worker is sick or injured non-work-related, and the labor contract is dissolved after being confirmed by the labor appraisal committee that he can't do the original job or other jobs arranged by the employer, the employer shall pay the economic compensation equivalent to one month's salary for each full year. Article 11 stipulates that the wage calculation standard of economic compensation in these Measures refers to the average monthly wage of workers in the twelve months before the termination of the contract under the normal production conditions of the enterprise. When the employing unit terminates the labor contract according to Articles 6, 8 and 9 of these Measures, if the average monthly wage of the laborer is lower than that of the enterprise, it shall be paid according to the standard of the average monthly wage of the enterprise. According to the above regulations, since the salary paid during the sick leave period is 80% of the minimum wage, which is obviously lower than the average wage of the employer, the case shall be subject to the employer's.
Average wage is the basis of calculating economic compensation.
After the implementation of the Labor Contract Law, according to the third paragraph of Article 47 of the Labor Contract Law, the monthly salary mentioned in this article refers to the average salary of workers in the twelve months before the dissolution or termination of the labor contract. Article 27 of the Regulations for the Implementation of the Labor Contract Law stipulates that if the average wage of a worker 12 months before the dissolution or termination of the labor contract is lower than the local minimum wage standard, it shall be calculated according to the local minimum wage standard. If the laborer works less than 12 months, the average salary shall be calculated according to the actual working months. According to the new law, the sick pay is lower than the minimum wage, so the employer should calculate the economic compensation based on the local minimum wage in the case.
In addition, when calculating the monthly salary, it should be calculated according to the due salary, not the actual salary. Earned wages include paid take-home wages and unpaid wages. Even if the salary has been paid in full, the due salary should be added with social insurance personal payment, personal income tax, union membership fee, party membership fee, etc. Deducted by the employer. Therefore, when calculating the due salary, the final take-home salary plus the above items is the due salary.
Measurement standard of average salary in the first twelve months
On the issue of wages, people feel the word "average" more and more strongly. From a purely theoretical point of view, it is necessary and desirable to use "average" to represent the change of residents' wealth level. However, if it is linked to real life and combined with the current social situation, it is likely that it will be difficult to objectively reflect the current social situation and the real living standards of the masses.
In a country with a big gap between the rich and the poor, the foothold of measuring the living standard and wealth growth of ordinary people in this country should be placed on the "short board" of society, that is, lower than the average social income level and lower than the social poverty line.
First of all, we must look at the population changes at these two levels. Analyze whether the crowds gathered at these two levels have increased or decreased. If it increases, it means that the gap between the rich and the poor in society is further widened, the phenomenon of unfair distribution of social wealth is further expanded, and social contradictions are likely to accumulate further. We must take effective measures to control the deterioration of this phenomenon. If it is reduced, it shows that the status quo is improving and can continue to develop according to this goal.
Second, the increase and decrease of people's income at these two levels. Beyond the "average", how much has the income of people below the average social income level increased? How much has the income of people below the poverty line increased? If the income growth level of people at these two levels is lower or much lower than the social average, it shows that the gap between the rich and the poor in society continues to increase, and various measures taken have no effect or limited effect, so policies and strategies must be adjusted.
Third, the changing trend of these two levels. On the one hand, look at the changing trend of people at these two levels, whether they develop in many aspects or in few aspects; On the other hand, look at the changing trend of these two income levels, whether it is sustained growth, the growth rate exceeds the social average, or other phenomena. Only by analyzing, understanding and mastering the trend can we make scientific judgments and decisions. Of course, the analysis of the "short board of wages" in society can also start from the superstructure, economic base and regional differences, but it may be the most realistic, urgent and necessary to start from income groups. Only by solving this short-board problem, the goal of increasing citizens' fiscal revenue will not become empty talk.
We say that it is reasonable and scientific to use "average" to reflect the increase of social wealth and the improvement of people's income level when social wealth is seriously lacking and people are generally poor. However, when social wealth has accumulated to a certain extent, and the gap between the rich and the poor in society is widening, it is difficult to reflect the real situation of society by using the concept of "average" again. The "average" here is more likely to be a sign of the widening gap between the rich and the poor, rather than a manifestation of the improvement of social income level.
Main problems of average salary in the first 12 months
In the past year, office workers received the highest welfare, which reflects how the past tide of going out to sea has turned into today's tide of entering the office.
All kinds of negative effects brought about by this, in today's global financial crisis lingering, the unemployment problem is increasingly prominent and sensitive, and the work of government agencies to ensure a bumper harvest of drought and flood has made the whole society more excited and excited, which is really not a happy thing. The negative effect of the highest average wage in government agencies and units is obvious and should be vigilant.
How to calculate the average monthly salary of local employees?
The so-called average monthly salary refers to the total salary received by employees divided by the number of months. In other cases, if it is 2 days, it will be counted as one month, that is, 2/30 = (115) months (calculated as 30 days per month), so you have to calculate the average monthly salary of this employee and add the salary of these two days to the total salary. This month is not the whole month, but the fifteenth month. In practical work,
According to the regulations, if it is used to calculate the social security base, the average monthly salary should be the sum of all the income that employees can include in the total salary in the previous year.
Total wages: refers to the total labor remuneration paid directly by each unit to all employees of the unit within a certain period of time. These include: hourly wages, piece-rate wages, various recurrent bonuses related to production, and various wage-related allowances stipulated by laws and regulations.
Article 47 The monthly salary of economic compensation shall be calculated according to the employee's due salary, including hourly wage or piece-rate wage and monetary income such as bonuses, allowances and subsidies. If the average wage of the laborer in the month 12 before dissolution or termination of the labor contract is lower than the local minimum wage standard, it shall be calculated according to the local minimum wage standard. If the laborer works less than 12 months, the average salary shall be calculated according to the actual working months.
How to calculate the average salary in the twelve months before leaving the company?
The average salary of 12 months before leaving the company is the average salary obtained by adding and dividing the personal pre-tax salary of 12 months before leaving the company. For example, if you leave your job in May 2022, the average salary of 12 months before leaving your job refers to the total pre-tax salary from May 2026 to April 2022 divided by 12.
The monthly salary of economic compensation stipulated in Article 47 of the Labor Contract Law shall be calculated according to the wages due to workers, including hourly wages or piecework wages, bonuses, allowances, subsidies and other monetary income. If the average wage of the laborer in the month 12 before dissolution or termination of the labor contract is lower than the local minimum wage standard, it shall be calculated according to the local minimum wage standard. If the laborer works less than 12 months, the average salary shall be calculated according to the actual working months.