Legal analysis:

Generally speaking, if an employee has enjoyed maternity allowance, it is deemed that the employer has paid the corresponding amount of wages, and the wages will not be repeated. However, it is overtime for the employee to go to work early during maternity leave, and the employer should pay wages higher than the wages of the employee's normal working hours. Going to work early after maternity leave should not only get the maternity allowance issued by the social security agency, but also get a normal salary issued by the enterprise. Because maternity allowance is based on the fact that employees pay maternity insurance premiums and employees legally give birth, and employees do not need to provide normal labor to enjoy maternity allowance. The salary is only based on the remuneration that the enterprise should pay after the employees provide normal labor. In addition, the main body that pays maternity allowance is the maternity insurance agency, and the main body that pays wages is the enterprise, so the two cannot replace each other.

Legal basis:

Article 8 of the Special Provisions on Labor Protection of Female Employees, 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 standard of the salary of female employees before maternity leave. The medical expenses for maternity or abortion of female employees shall be paid by the maternity insurance fund in accordance with the items and standards stipulated in maternity insurance. Those who have not participated in maternity insurance shall be paid by the employer.

Derivative question:

How to calculate the salary for going to work early during maternity leave?

Female employees will not be reduced by the employer during lactation. Going to work early after maternity leave should not only get the maternity allowance issued by the social security agency, but also get a normal salary issued by the enterprise. Zhejiang Province stipulates that maternity leave is required to go to work in advance, and if the employer agrees to arrange work for female employees, female employees can not only receive maternity allowance, but also receive the salary paid by the company for normal work.