The average monthly salary of employees in the previous year of the employing unit shall be determined according to the sum of the total monthly wages of employees insured in the previous natural year of the unit approved by the social insurance agency divided by the sum of the number of employees insured in each month. If the employer does not have the average monthly salary of employees in the previous year, the maternity allowance shall be calculated according to the average monthly salary of employees in this year.
Guangdong 178 days maternity allowance payment standard is as follows:
1. According to the law, the maternity allowance is paid by the maternity insurance fund according to the average monthly salary of the employees of the employer in the previous year when the insured person gives birth or performs family planning surgery, divided by 30, and then multiplied by the prescribed number of vacation days.
2. According to the current maternity leave salary and maternity allowance policy, the bonus holiday does not belong to the scope of maternity allowance subsidy, and the salary, welfare and other expenses within the 80-day bonus holiday are paid by the unit where the female employee works.
3. The maternity leave of female employees is 98 days, including prenatal leave 15 days. Maternity leave for dystocia is increased by 30 days. For those with multiple births, the maternity leave will increase by 65,438+05 days for each additional baby, and for those with late childbearing, it will increase by 65,438+05 days.
4. Those who receive the One-Child Preferential Card will be given maternity leave for 35 days, and the man will be given nursing leave 10 day during maternity leave. If an employee enjoys maternity leave according to law, the employer shall be deemed to provide normal labor and pay wages.
Legal basis:
Article 56 of People's Republic of China (PRC) Social Insurance Law
Workers in any of the following circumstances can enjoy maternity allowance in accordance with state regulations:
(1) Female employees enjoy maternity leave.
(two) enjoy family planning surgery 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.