Legal analysis: during maternity leave, the salary paid by the company and the maternity allowance paid by the Social Security Bureau cannot be enjoyed at the same time; If the company has paid social security, the company does not need to pay wages to the employees during maternity leave, but the company will apply for maternity allowance for the female employees at the maternity insurance fund with the maternity certificate, and the maternity allowance will be used as the salary of the female employees during maternity leave. However, if the base of maternity insurance premium paid by enterprises for employees is lower than the average wage income of female employees in the previous year, the maternity allowance received by female employees will be lower than their wages during normal attendance, and enterprises need to make up the difference.
legal basis: article 23 of the social insurance law of the people's Republic of China * * * employees shall participate in the basic medical insurance for employees, and the employer and employees shall pay the basic medical insurance premiums in accordance with the state regulations. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees in the employer and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.