1, maternity insurance benefits

(1) Maternity medical expenses;

(two) family planning medical expenses;

(3) Other project expenses stipulated by laws and regulations;

2, employees in any of the following circumstances, can enjoy maternity allowance in accordance with state regulations:

(1) Female employees enjoy maternity leave;

(2) enjoy family planning surgery leave;

(3) Other circumstances stipulated by laws and regulations.

3. The maternity insurance fund mainly comes from the maternity insurance premium paid by the employer. Includes the following contents:

(1) Maternity insurance premium paid by the employer;

(2) Interest income of maternity insurance fund;

(3) late fees. Enterprises must pay maternity insurance premiums on schedule. Failing to pay within the time limit, a late fee of 2‰ will be charged on a daily basis. Late fees are transferred to maternity insurance fund. Late fees are included in non-operating expenses and adjusted when paying taxes;

(four) other funds that should be included in the maternity insurance fund according to law.

The reimbursement scope of maternity insurance is as follows:

1. The maternity insurance fund compensates the unit in the form of maternity allowance. Women workers who give birth naturally after more than 7 months of pregnancy or who give birth prematurely before 7 months of pregnancy are entitled to maternity allowance for 3 months. In case of dystocia or cesarean section, the maternity allowance will be increased for half a month. For multiple births, the maternity allowance will be increased by half a month for each additional baby. Those who have miscarried or induced labor for more than 3 months but less than 7 months are entitled to maternity allowance 1.5 months. Abortion due to pathological reasons within 3 months of pregnancy is entitled to 1 month maternity allowance. Maternity allowance is based on the average monthly payment salary of maternity insurance for female employees before prenatal or family planning operation 12 months.

2. Maternity nutrition subsidies and perinatal health care subsidies. Those who meet the requirements of the state and enjoy maternity leave for more than 90 days can enjoy maternity nutrition subsidies in 300 yuan and perinatal health care subsidies in 700 yuan.

3, a one-time maternity allowance, the original unit of female workers to participate in maternity insurance after unemployment, during the period of receiving unemployment insurance, in line with family planning regulations, can enjoy a one-time maternity allowance, abortion in 400 yuan, natural childbirth 2400 yuan, dystocia and multiple births 4000 yuan. Male employees who participate in maternity insurance, whose spouses are not included in the scope of maternity insurance, can enjoy a one-time maternity allowance of 50% if they have their first child in line with family planning regulations.

4. Maternity allowance shall be compensated by the unit, and my basic salary, bonus and welfare expenses shall be paid by the unit during the maternity leave of the insured female employees.

5, family planning operation fees, including due to the needs of family planning, the implementation of intrauterine device, induced abortion, induced labor, skin burial, sterilization and recanalization surgery costs, included in the scope of payment of maternity insurance fund.

To sum up, medical insurance and maternity insurance are a social insurance system, which is stipulated by national legislation. When the labor force is temporarily interrupted due to maternity, the state and society provide timely material assistance.

Legal basis:

Article 53 of the Social Insurance Law of People's Republic of China (PRC)

Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.

Article 54

The employer has paid maternity insurance, and its employees enjoy maternity insurance benefits; Unemployed spouses of employees enjoy maternity medical expenses in accordance with state regulations. The required funds are paid from the maternity insurance fund.

Maternity insurance benefits include maternity medical expenses and maternity allowance.

Article 55

Maternity medical expenses include the following contents:

(1) Maternity medical expenses;

(two) family planning medical expenses;

(3) Other project expenses stipulated by laws and regulations.

Article 56

Workers in any of the following circumstances can enjoy maternity allowance in accordance with state regulations:

(1) Female employees enjoy maternity leave;

(2) Enjoy family planning operation leave;

(3) Other circumstances stipulated by laws and regulations.

Maternity allowance is calculated and paid according to the average monthly salary of employees in the previous year of the employer.