2. Maternity allowance enjoyed by female employees is calculated by multiplying the average monthly salary of employees in the previous year by 12 (month) divided by 365 (days) and then multiplying by the following specific maternity leave days:
(1) Female employees enjoy 98 days of maternity leave, and in case of dystocia, the maternity leave will be increased by 15 days; In case of multiple births, the maternity leave will be increased by 1 5 days for each additional child; If a female worker gives birth to three children, the maternity leave shall be increased by 15 days on the basis of the maternity leave stipulated in the preceding paragraph.
(2) Female employees who miscarry within 4 months of pregnancy are entitled to 15 days maternity leave; Abortion after 4 months of pregnancy is entitled to 42 days of maternity leave.
The average monthly salary of employees of the insured unit in the previous year = the sum of the payment base of the insured unit in the previous year (1-65438+February)/the sum of the actual payment number in the previous year (1-65438+February).
Third, if a female employee gives birth or has an abortion operation, and her personal payment record is less than 12 months, the employer shall pay her maternity allowance in advance, and the maternity insurance fund will pay it after more than 12 months.
Four, the maternity allowance of female employees by maternity insurance agencies transferred to the employer, issued by the employer. If the expenses allocated by the maternity insurance agency are insufficient to pay my salary, the difference shall be made up by the employer.
Other salary increases during maternity leave that meet the requirements of provinces and cities shall be paid by the employer.
Legal basis: Article 12 of the Maternity Insurance Regulations includes maternity medical expenses, family planning medical expenses and other items that should be paid by the maternity insurance fund according to laws and regulations. Maternity medical expenses refer to the medical expenses incurred by female workers during pregnancy and childbirth, including the expenses for diagnosis and treatment of pregnancy complications and complications. Family planning medical expenses refer to the medical expenses incurred by workers in placing or taking out intrauterine devices, performing tubal or vas deferens ligation and recanalization operations, and performing induced abortion or induced labor.