Legal analysis: After the merger of the two insurances, the employer’s employee basic medical insurance payment rate will be determined based on the sum of the employer’s contribution rates for maternity insurance and employee basic medical insurance, that is, the sum of 1% of the original maternity insurance and 10% of the medical insurance.
11% of employee basic medical insurance premiums are levied, and maternity insurance premiums are not levied separately. The unit contribution proportion is 9%, and the individual contribution proportion is still 2%.
Units that are eligible for the phased reduction of employee medical insurance premiums will continue to enjoy the phased reduction policy during the reduction period. That is, before June 2020, the part of employee medical insurance premiums paid by enterprises and units will be levied at half the rate, and the total levy will be halved.
The proportion is 7%.
Those with flexible employment, those with unemployment insurance who pay employees' basic medical insurance premiums on their behalf, and those who have entered the one-time payment unit such as Xiebao (maintenance) and participate in employee medical insurance, will still pay according to the original employee medical insurance rate, and maternity insurance premiums will not be levied and will be paid according to the original employee medical insurance rate.
It was originally stipulated to enjoy relevant maternity insurance benefits.
Legal basis: Article 6 of the "Maternity Insurance Regulations" requires employers to pay maternity insurance premiums based on a certain proportion of the total wages of their employees. The payment proportion generally does not exceed 0.5%. The specific payment proportion is calculated and proposed by each coordinating region based on local actual conditions.
It will be implemented after approval by the province, autonomous region, and municipality directly under the Central Government.
If it exceeds 0.5% of the total salary, it should be reported to the Ministry of Human Resources and Social Security for filing.
Article 7 The collection and payment of maternity insurance premiums shall be carried out in accordance with the regulations on the collection and payment of social insurance premiums.
Article 8 Maternity insurance funds shall be coordinated at the prefecture (municipal) level and gradually implemented at the provincial level.
Article 9 The maternity insurance fund shall be deposited into a special financial account and subject to budget management, and the national social insurance fund management regulations shall be implemented.