2022- 12-03 answer
1. Adjustment of maternity social security base
1. How to pay social security and provident fund during maternity leave?
First, the insurance payment method during maternity leave is that the unit pays a part according to the social insurance payment base of last month, and the individual part is handed over to the unit by the female employee on maternity leave, which is uniformly paid by the unit. The monthly maternity allowance standard for female workers on maternity leave is the payment base of urban old-age insurance premium in the month of their birth or abortion, and this base itself is calculated according to the income of employees in that month. Second, the provident fund during maternity leave can be paid according to the proportion paid by the employer and the employee respectively.
2. How to pay the provident fund during maternity leave?
The payment of housing provident fund is composed of units and individuals, and there are relevant policies and regulations. Many people who have just applied for housing provident fund don't know how to pay it. In this regard, the following will introduce you in detail how to pay the housing provident fund:
The proportion of provident fund deposit shall not be less than 5% of the wages of employees, and the county (city) that initially established the housing provident fund system may be appropriately lower than this proportion. The maximum contribution rate of the unit can be increased to 15% of the employee's salary, and the individual contribution rate can be increased to10% of the employee's salary;
For employees who join the work after 1998 12 15, the unit can pay up to 25% of the employee's salary, and the individual contribution ratio shall not be lower than 10% of the employee's salary, but not higher than 15%.
How does the unit pay the provident fund:
The old unit went to the housing provident fund management center to register the housing provident fund deposit, and after being audited by the housing provident fund management center, it went to the entrusted bank to go through the formalities for the establishment of housing provident fund accounts for its employees. Each employee can only have one housing provident fund account. Housing provident fund management center to establish a detailed account of employee housing provident fund, record the deposit and withdrawal of employee individual housing provident fund;
The new unit shall, within 30 days from the date of its establishment, go to the housing provident fund management center for registration of housing provident fund deposit, and within 20 days from the date of registration, go to the entrusted bank to go through the formalities for the establishment of housing provident fund accounts for its employees;
Unit merger, division, cancellation or bankruptcy, should be within 30 days from the date of the above situation, by the original unit or liquidation organization to the housing provident fund management center for change or cancellation of registration, and within 20 days from the date of completing the change or cancellation of registration, to the housing provident fund management center audit documents.
How do individuals pay the provident fund:
Units employing employees shall, within 30 days from the date of employment, go to the housing provident fund management center for deposit registration, and go to the entrusted bank for the establishment or transfer of employee housing provident fund accounts with the audit documents of the housing provident fund management center;
Where the unit terminates the labor relationship with the employee, the unit shall, within 30 days from the date of termination of the labor relationship, go to the housing provident fund management center to register the change, and go to the entrusted bank to handle the transfer or sealing procedures of the employee housing provident fund account with the audit documents of the housing provident fund management center.
Precautions:
It is very important to know the payment of housing provident fund, and the payer needs to pay the fees according to the payment regulations to ensure the smooth payment of housing provident fund;
Housing accumulation fund has both welfare and reward, which is a good policy form to relieve stress for modern people.
3. How to pay insurance and provident fund during maternity leave?
Social security and provident fund for employees during maternity leave shall be paid through normal channels. Units and individuals bear the corresponding part respectively, and the unit does not need to bear the full amount. Each unit informs employees to pay in advance, or informs employees to pay the expenses to be borne in advance.
1. If the employer has paid maternity insurance premium, its employees shall 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.
2. Maternity allowance refers to the living expenses provided by professional women who leave their jobs due to childbirth as stipulated by national laws and regulations. Generally not less than 90 days, the payment period is generally consistent with the maternity leave period.
Social insurance should still be paid during maternity leave. The part paid by the unit shall continue to be paid according to the social insurance payment base of last month, and the personal part shall be handed over to the unit by the female employee on maternity leave, which shall be paid uniformly by the unit.
2. The social security base in the second year after maternity leave becomes lower.
Should continue to pay social security. According to the "Labor Contract Law", during the maternity leave and lactation period of female employees, the enterprise shall not terminate the labor contract with the employees, that is, the labor relationship still exists, and it is natural to pay social security.
But maternity leave is also stipulated. If the delivery lasts 90 days, dystocia or caesarean section lasts 120 days, and the maternity leave is extended for reasonable reasons or it is necessary to take personal leave for some reason, it should be recognized by the enterprise. If the maternity leave is not recognized by the enterprise without reason, it is absenteeism, and the enterprise has the right to give a written warning to the party concerned and suspend the social security of the party concerned if the social security cannot be withheld. And terminate the contract at the end of lactation.
3. What is the social security base for maternity leave?
I don't know,
During the period of receiving maternity allowance, the units and individuals should still pay social insurance premiums according to regulations. When determining the individual monthly payment base for the next year, the unit shall exclude the maternity allowance and the time limit for enjoying the maternity allowance according to the regulations.
When a female worker gives birth, the employer has gone through the insurance registration formalities according to the regulations, paid the maternity insurance premium for 12 months continuously, and if she meets the requirements of the state, province and city, she will enjoy the maternity allowance (i.e. maternity salary) during the maternity leave stipulated by the state. Maternity allowance is calculated and paid according to the maternity leave period and the average monthly salary of employees in the previous year of the employer.
4. Social security payment base during maternity leave
In fact, the new standard formula of maternity allowance in 202 1 is the same as in previous years, that is, maternity allowance = monthly per capita contribution base of employer & pi; 30 days × maternity leave days; Taking Shanghai as an example, the minimum social security payment base is 4,927 yuan and the maximum is 280 17 yuan. If a novice mother in Shanghai, with a salary of 8,000 yuan/month, gives birth to a baby, the basic maternity leave is 158 days, but in case of dystocia, caesarean section will take 30 days more, totaling 188 days, and the mother will take care of the child at home.
8000 & leather; 30x 188=50 133 yuan.
5. The relationship between social security base and maternity leave salary
Based on 158 days of maternity leave, the social security base is 2200, the daily allowance is 2200/30=73.3333 yuan, and the total maternity allowance for applying for maternity leave is158 * 73.3 =1581.
6. During maternity leave, increase the social security base. What is the standard of reimbursement?
First, the proportion of maternity insurance reimbursement
(A) the proportion of reimbursement of maternity insurance for female employees
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.
Maternity insurance reimbursement ratio is based on the average monthly salary of employees in the previous year, and it is paid in one lump sum according to a certain proportion. These include:
1. The natural delivery rate was 270%;
2. Dystocia is 32%;
3. Cesarean section is 420%.
Two, the man's maternity insurance reimbursement ratio
Reimbursement conditions
1, in line with the national family planning policy and statutory fertility conditions;
2. When the spouse gives birth or miscarries due to pathological reasons, the employer has participated in maternity insurance and paid maternity insurance premium for male employees for more than 10 months;
3, the spouse is not included in the scope of maternity insurance, and the birth of the first child.
Reimbursement standard: Male employees who meet the above conditions can apply for a one-time maternity allowance: abortion 200 yuan; Natural childbirth 1200 yuan; 2000 yuan for dystocia or multiple births.
Note: Both men and women can apply for maternity insurance.
Three, maternity insurance reimbursement conditions, reimbursement standards related provisions
The reimbursement ratio of maternity insurance premium is determined by the local people's government according to the number of family planning children, 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.
The employer shall pay no more than 1% of the total wages of the unit to the social insurance agency, and the state shall pay indirect subsidies in the form of pre-tax expenses. It can be seen that the maternity social insurance fee 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.
Fourth, reimbursement materials
(a) the original fee receipt;
(2) A detailed list of expenses;
(3) A copy of outpatient medical records or inpatient medical records (stamped with the official seal of the medical institution); (4) disease diagnosis certificate; (5) Social insurance certificate of my employee.
In addition to marriage certificate, unit certificate and birth certificate (second child), the reimbursement of maternity hospitalization expenses is based on the birth certificate; Family planning surgery expenses reimbursement by birth control surgery certificate, by the municipal social insurance institutions in accordance with the provisions of the examination and approval of reimbursement.
Verb (abbreviation of verb) maternity insurance reimbursement process
1, after a female worker is pregnant, has an abortion or has a family planning operation, the employing unit or the staff of the street or town labor security service station will bring the application materials to the maternity insurance window of the district social labor insurance for handling;
2, the staff to accept the examination and approval, issued a medical certificate;
3. Within 30 days of maternity leave, the employer or the staff of the street or town labor security service station shall bring the application materials to the maternity insurance window of the district social labor insurance agency for treatment settlement;
4, workers accept the examination and approval, pay maternity medical expenses and maternity allowance.
Insured employees who meet the following conditions can enjoy maternity insurance benefits according to regulations:
1, in line with national, provincial and municipal family planning policies;
2. When giving birth or carrying out family planning operation, the employer has participated in maternity insurance and paid the maternity insurance premium in full 12 months.
3, 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.
Because the state does not uniformly stipulate the reimbursement ratio of maternity insurance for employees, and the reimbursement ratio of maternity insurance for employees can be different in different regions, the insured should consult the local social security bureau when reimbursing maternity insurance for employees, and the local social security center shall prevail. At the same time, it is necessary to prepare relevant materials, which can reduce back and forth and get compensation quickly.
Because the state does not uniformly stipulate the reimbursement ratio of maternity insurance for employees, and the reimbursement ratio of maternity insurance for employees can be different in different regions, the insured should consult the local social security bureau when reimbursing maternity insurance for employees, and the local social security center shall prevail. At the same time, it is necessary to prepare relevant materials, which can reduce back and forth and get compensation quickly. I hope I can help you. Of course, in your actual operation, we suggest that you consult a professional. Consult a professional lawyer of Hualv. Com to deal with it. In order to maximize the protection of their legitimate rights and interests, protect your interests from harm.
7. Should the maternity leave pension insurance base be lowered?
During maternity leave last year, employees were paid maternity allowance by social security. During this period, the company stopped paying wages. The maternity leave was 4 months, but the actual salary was paid for 8 months. If you divide the total salary of eight months by 12 months, isn't her average suddenly much lower? Then how to calculate her provident fund base?
That was not the case. It should be /9 of annual salary, bonus and allowance, or add maternity allowance/12. If you have any questions, you can consult with the unit.
8. How to adjust the base of maternity leave last year this year?
1. What should I do if the maternity leave of the institution is not implemented according to the regulations?
The way to deal with maternity leave in institutions that are not implemented in accordance with the regulations is:
1, negotiation. Laborers can negotiate with the employer, or they can ask the trade union or a third party to negotiate with the employer and reach a settlement agreement.
2. Apply for mediation. Laborers can apply for mediation to a mediation organization and reach a mediation agreement with the employer.
3. If no settlement can be reached through negotiation or mediation, it can be settled through the following legal channels:
(1) Complain and report to the local labor security supervision institution;
(2) When applying to the local labor dispute arbitration committee for arbitration, you should pay attention to submitting a written application to the labor dispute arbitration committee within one year from the date of the labor dispute;
(3) through litigation. This can be divided into three situations: first, if any party refuses to accept the labor dispute case after labor arbitration, it can bring a lawsuit to the court; Second, they all obey after arbitration. After the labor arbitration award comes into effect, if the employer fails to implement it, the employee may apply to the court for compulsory execution; Third, those who belong to the category of workers in arrears can directly file a civil lawsuit with the court.
In particular, it should be pointed out that we must not take excessive actions and violence such as climbing stairs and blocking roads, and we must rely on legal channels to solve the problem. Otherwise, impulsiveness will not only help, but may also be investigated for violating the criminal law.
Two. Related content of maternity leave treatment
One is maternity leave, and wages are paid according to sick leave.
Maternity leave is certified by the doctor, so the salary is paid as sick leave.
The second is prenatal leave, and the salary is 80%.
If you are pregnant for more than 7 months and have a work permit, you can take two and a half months' prenatal leave upon your own application and the approval of the unit. For some cases that must be given leave according to local laws and regulations, the unit shall approve the leave, and the salary shall be paid according to 80% of the employee's salary standard in the previous month.
Third, maternity leave and maternity allowance.
In areas where social pooling of maternity insurance is implemented, the payment standard shall be paid according to the average monthly salary of employees of this enterprise in the previous year; In areas where social pooling of maternity insurance is not implemented, maternity allowance is paid by enterprises or units, and the standard is the basic salary and price subsidy of female employees before childbirth.
Maternity leave includes: 98 days and 30 days (late childbirth) 15 days (dystocia) 15 days (multiple births for each additional baby), and receive maternity allowance. Maternity allowance is a subsidy paid by the state to enterprises during maternity leave, but its calculation method is related to the salary base declared by enterprises in the social security department, so the actual maternity allowance is not equal to maternity leave salary, so there are regulations: maternity leave salary and maternity allowance are higher, in short:
1. If the employee's maternity leave salary (that is, the employee's actual monthly salary standard, the same below) is higher than the maternity allowance, then the employee will be paid according to the maternity leave salary, and the maternity allowance will be returned to the enterprise.
2. If the employee's maternity leave salary is lower than the maternity allowance, it can be paid to the employee according to the maternity leave salary first, and then make up the difference between the maternity leave salary and the employee, and the rest can be returned to the enterprise.
Fourth, breastfeeding leave is paid at 80% of the salary for six and a half months, and the extended period is paid at 70%.
After giving birth, if a female worker has difficulties and a work permit, she can apply for breastfeeding leave for six and a half months with the consent of the unit. The salary is 80% of the employee's salary in the previous month, and the extension period is 70%.
Female workers can enjoy the prescribed maternity leave, and the maternity leave standards are different under different circumstances. If you are not clear about the relevant situation, you can consult the specific implementation of maternity leave. If you don't know the relevant situation, you can consult the specific situation of delivery.
9. Maternity social security base
Maternity allowance does not need to be included in the social security payment base.
Maternity allowance refers to the maternity leave salary paid by the unit during the period when professional women leave their jobs due to childbirth, which belongs to the statistical range of total wages. Therefore, maternity allowance should be included in the total wages.
The amount of maternity allowance is directly related to the base of maternity insurance paid by the unit. If the unit fails to pay the total wages of employees in the previous year, the maternity allowance for employees will be affected.
10. Social security base and salary do not match. How to calculate maternity leave salary?
Maternity allowance is calculated from the date when maternity leave begins. The specific calculation formula of maternity allowance is as follows: the amount of maternity allowance = the average salary base paid by the unit in the month of delivery ÷30× maternity leave days.
After paying maternity insurance, women can enjoy maternity allowance during maternity leave, so maternity allowance is also called maternity salary.
Among them, the payment base refers to the payment base of social security, that is, the deduction base of five insurances and one gold. The social security payment base is calculated according to the monthly average of all wage income in the previous social security year, that is, the average wage in the previous year, including year-end bonuses, allowances and bonuses.
If the maternity allowance is higher than my salary standard, the employer shall not deduct it. If the maternity allowance is lower than my salary standard, the employer shall make up the difference.
1 1. Is the maternity leave salary paid according to the social security payment base?
Maternity allowance is not paid according to the pre-tax and after-tax salary, but according to the standard of maternity allowance, and maternity allowance is not subject to personal income tax, and maternity metal is tax-free. Taking Zhengzhou as an example, according to Article 17 of the Measures for Maternity Insurance for Workers in Zhengzhou City, female employees who pay maternity insurance premiums at the rate of 1% are entitled to maternity allowance during the following statutory maternity leave periods if they meet the requirements of population and family planning policies to give birth or terminate pregnancy: (1) If they give birth or induce labor for more than 28 weeks, they are entitled to 90 days of maternity allowance; Maternity allowance for dystocia increased 15 days; In the case of multiple births, the maternity allowance will be increased by 1 5 days for each additional birth1baby; Late childbirth will increase the maternity allowance by 90 days. (2) If the pregnancy is more than 12 weeks but less than 28 weeks, the pregnant woman will be entitled to 42 days of maternity allowance. (3) Those who are less than 8 weeks pregnant 12 weeks and have an abortion are entitled to 30 days maternity allowance. (4) If the pregnancy is less than 8 weeks, she will be entitled to a maternity allowance of 15 days. Maternity allowance is paid on a daily basis, and the daily standard is calculated by dividing my monthly payment salary declared by the employer where the female employee works by 30, and paid from the maternity insurance fund. If the maternity allowance is lower than the salary level of female workers before childbirth or family planning operation, the difference shall be made up by the employer. Extended data:
Maternity allowance, maternity medical expenses or other allowances and subsidies belonging to maternity insurance shall be exempted from personal income tax in accordance with the maternity insurance measures formulated by the people's governments at or above the county level in accordance with relevant state regulations.
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