For women, maternity leave is a legal holiday, which can be enjoyed according to law and shall not be infringed by employers. However, many people don't understand the law and doubt how to calculate the salary during maternity leave. The following small series will teach you the specific calculation method of salary during maternity leave.
Article 5 of the special provisions on labor protection for female employees stipulates that employers shall not reduce their wages, dismiss them, or terminate their labor or employment contracts because of their pregnancy, childbirth or breastfeeding. This legally ensures that women's maternity leave is paid leave, which is the most basic maternity leave wage regulation.
How to calculate and pay the salary during maternity leave?
1. If you do not participate in maternity insurance, your maternity leave salary shall be paid by the employer according to the standard of salary before maternity leave.
2. If you have participated in maternity insurance, you can enjoy maternity allowance during maternity leave, that is, your maternity leave salary, which is paid by the maternity insurance fund.
The maternity allowance that employees should enjoy shall be calculated and paid according to the average monthly salary of employees of the employer in the previous year divided by 30 and multiplied by the specified number of days of leave when employees give birth or perform family planning surgery.
During the maternity leave of employees, the maternity allowance shall be paid by the employer month by month according to the original wage standard of employees, and then allocated to the employer by the social insurance agency according to the regulations. Where conditions permit, the social insurance agency may entrust a financial institution to directly distribute the maternity allowance to employees.
Maternity leave wage regulations
The first: if the employer pays maternity insurance for female employees, the treatment of female employees during maternity leave is:
1. Maternity allowance;
2. Medical expenses for childbirth;
3. Medical expenses for family planning;
4. Other expenses prescribed by the state and this Municipality.
The above expenses are paid by the maternity insurance fund.
It is worth noting that in this case, the maternity allowance should be regarded as the maternity leave salary of female employees.
Calculation method of maternity allowance:
Maternity allowance = (average monthly salary of employees in the previous year) & divide; 30× Specified leave days.
If the maternity allowance is higher than the original wage standard, the employer shall not deduct it; If the maternity allowance is lower than the original wage standard, the employer shall make up the difference. No individual income tax shall be paid for maternity allowance.
Second: if the employer fails to pay maternity insurance to female employees, the wages of female employees during maternity leave shall be paid by the employer. The wages here shall include hourly wages, piece wages, post wages, bonuses, allowances and subsidies, which shall be the monthly wage standard before female employees take maternity leave. In addition, female employees can also ask the employing unit to reimburse maternity medical expenses and the expenses of sick fertility surgery.