Maternity insurance raises funds according to the principle of "supporting fixed income and basically balancing income and expenditure". Enterprises pay maternity insurance premiums to social insurance agencies according to a certain proportion of their total wages and establish maternity insurance funds. The extraction ratio of maternity insurance premium is determined by the local people's government according to the number of family planning, maternity allowance, maternity medical expenses and other expenses, and can be adjusted in time according to the expenses, but the maximum shall not exceed 1% of the total wages. Maternity insurance premiums paid by enterprises are regarded as period expenses and listed as enterprise management expenses. Self-employed workers do not pay maternity insurance premiums.

Scope and proportion standard of maternity insurance reimbursement conditions

Female workers enjoy maternity leave in accordance with the provisions of laws and regulations. Maternity allowance during maternity leave is calculated and paid by the maternity insurance fund according to the average monthly salary of employees in the previous year.

The examination fee, delivery fee, operation fee, hospitalization fee and medicine fee for the birth of female employees shall be paid by the maternity insurance fund. The medical service fee and medicine fee (including self-funded medicine and nutritional medicine) exceeding the prescribed amount shall be borne by the employees themselves.

After the female workers are discharged from the hospital, the medical expenses for diseases caused by childbirth shall be paid by the maternity insurance fund; The medical expenses of other diseases shall be handled in accordance with the provisions of medical insurance benefits. After the expiration of maternity leave, if a female employee needs rest and treatment due to illness, it shall be handled in accordance with the relevant provisions on sick leave and medical insurance benefits.

After a female worker gives birth or has an abortion, she shall go through the formalities at the local social insurance agency with the family planning certificate issued by the local family planning department and the certificate of birth, death or abortion of the baby, receive the maternity allowance and reimburse the maternity medical expenses.

Conditions: The employer shall pay the maternity insurance premium not exceeding 1% of the total wages of the employer to the social insurance agency, and the state shall pay it before tax in indirect subsidies. It can be seen that the maternity social insurance premium is still borne by the employer. As for the maternity insurance for female employees in state organs and institutions, it is borne by the state finance alone, and individuals do not need to pay any fees. The employing units that have not participated in the social pooling of maternity insurance shall bear the maternity expenses of female employees.

Proportional standard: the examination fee, delivery fee, operation fee, hospitalization fee and medicine fee of female employees shall be paid by the maternity insurance fund. The medical service fee and medicine fee (including self-funded medicine and nutritional medicine) exceeding the prescribed amount shall be borne by the employees themselves. After the female workers are discharged from the hospital, the medical expenses for diseases caused by childbirth shall be paid by the maternity insurance fund; The medical expenses of other diseases shall be handled in accordance with the provisions of medical insurance benefits. After the expiration of maternity leave, if a female employee needs rest and treatment due to illness, it shall be handled in accordance with the relevant provisions on sick leave and medical insurance benefits.

How to reimburse maternity insurance?

Insured employees who meet the following conditions can enjoy maternity insurance benefits as required: (1) those who meet the requirements of national, provincial and municipal family planning policies; (2) When giving birth or carrying out family planning operation, the employer has taken part in maternity insurance and paid the maternity insurance premium in full 10 month. 2, prenatal examination fees and production costs, the parties bring a marriage certificate, social security card (citizen card) and family planning certificate issued by the street to the maternity insurance designated hospital direct credit card settlement. 3. To declare maternity allowance and one-time nutrition allowance, you need to fill in the maternity insurance benefits declaration form and affix the official seal of the unit, and provide marriage certificate, one-child certificate (for children), discharge summary and other materials. , and go through the declaration formalities at the Obstetrics Department of the Municipal Medical Insurance Center on working days between 1- 10 every month.