1. If the employee has enjoyed the maternity allowance, it shall be deemed that the employer has paid the corresponding amount of wages. If the maternity allowance is higher than the original wage standard of employees, the employer shall pay the difference of maternity allowance to employees; If the maternity allowance is lower than the original wage standard of employees, the difference shall be made up by the employer.

2. Maternity allowance enjoyed by employees according to law shall be exempted from personal income tax according to regulations.

3. The original salary standard of employees mentioned in this article refers to the average monthly salary 12 before employees enjoy maternity leave or family planning operation leave according to law. Employees who have been working in accordance with the law for less than 12 months before holidays shall be calculated according to the actual number of months they have been working.

I. Materials required for maternity allowance

The following materials shall be provided when applying for maternity allowance:

1, a copy of the social security card of the insured employee.

2 copies of birth certificate, birth certificate and one-child certificate.

3, maternal hospitalization invoice, discharge summary copy (stamped with the seal of the hospital).

4 unit certificate (including employee's name, age, ID number, start and end date of maternity leave).

Two, maternity insurance benefits are:

(1) Maternity allowance.

(2) Maternity medical expenses.

(3) Medical expenses incurred in family planning operation.

(four) other expenses related to maternity insurance as stipulated by the state.

Legal basis:

Special provisions on labor protection for female employees

Article 7

Female employees enjoy 98 days of maternity leave, including prenatal leave 15 days; In case of dystocia, maternity leave shall be increased 15 days; For multiple births, the maternity leave will be increased by 1 5 days for each additional child. Female employees who miscarry less than 4 months after pregnancy are entitled to 15 days maternity leave; Abortion after 4 months of pregnancy is entitled to 42 days of maternity leave.

Article 8

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. Medical expenses incurred by female workers in childbirth or abortion shall be paid by maternity insurance fund according to the items and standards stipulated in maternity insurance. Did not participate in maternity insurance, paid by the employer.