The collection scope of maternity insurance is that social insurance premiums are collected with a unified payment base and in the same form according to different proportions of various types of insurance. The verification method of payment is to pay in the current month and the next month. The total payment base of an enterprise is the sum of the eligible employee payment bases of the enterprise. The employee payment base is calculated according to the average monthly salary of the previous year.
The employing unit shall go through the relevant declaration formalities at the social insurance agency in the current month, and the social insurance premium shall be collected by the local tax department by bank transfer in the next month.
Overdue payment, in addition to repay the amount owed, but also in accordance with the provisions of the additional fines.
legal ground
People's Republic of China (PRC) social insurance law
Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do 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. Fifty-fifth maternity medical expenses include the following:
(1) Maternity medical expenses;
(two) family planning medical expenses;
(3) Other project expenses stipulated by laws and regulations. Fifty-sixth employees in any of the following circumstances, can enjoy maternity allowance in accordance with state regulations:
(1) Female employees enjoy maternity leave;
(2) Enjoy family planning operation leave;
(3) Other circumstances stipulated by laws and regulations.
Maternity allowance is calculated and paid according to the average monthly salary of employees in the previous year of the employer. Article 64 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country.
The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it.
The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.