Maternity insurance and basic medical insurance for employees are merged, and employers and their employees participate in both basic medical insurance and maternity insurance.
1. Maternity insurance premium and employee basic medical insurance premium shall be paid in combination, and shall be uniformly collected and managed by the tax authorities. The employer's payment base is the basic medical insurance payment base for employees of the unit, and the payment ratio is the sum of the original maternity insurance and the basic medical insurance payment ratio for employees.
The basic medical insurance fund for employees shall set up maternity treatment expenditure items, and the maternity insurance fund shall not be listed separately.
2, the employer shall pay the basic medical insurance for employees on a monthly basis (including maternity insurance). Individual employees shall pay the basic medical insurance premiums for employees on a monthly basis, and do not pay maternity insurance premiums.
3. The following personnel or their employers do not need to pay maternity insurance premiums, and the basic medical insurance premiums for employees should be paid according to relevant requirements:
(a) individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees of the employer and other flexible employees (hereinafter referred to as flexible employees);
(2) Unemployed persons during the period of receiving unemployment insurance benefits;
(three) workers who are disabled at work and have been identified as one to four disabled and have gone through the formalities of disability retirement;
(four) workers who have not reached the prescribed basic medical insurance payment period when they reach the statutory retirement age.