What Is a Personal Allowance?

Maternity Allowance: National laws and regulations provide living expenses for working women who leave their jobs due to childbirth. Some countries are also called maternity cash subsidies. There are two types of payment methods and payment standards for China's maternity allowances: First, in areas where social insurance of maternity insurance is implemented, the payment standards are based on the average monthly salary of employees in the previous year, and the period is not less than 98 days; In areas where social co-ordination of maternity insurance is not carried out, maternity benefits are paid by the enterprise or unit. The standard is the basic salary and price subsidy for female employees before giving birth, and the period is generally 98 days. In some regions, working women who are engaged in late marriage and late childcare are encouraged to extend the payment period of maternity benefits.

Maternity benefits

There are two ways to pay maternity benefits in China:

First, in areas where social co-ordination of maternity insurance is implemented, the payment standard is based on the average monthly salary of employees in the previous year, and the period is not less than 98 days;

Second, in areas where social coordination of maternity insurance is not carried out, maternity benefits are paid by the enterprise or unit. The standard is the basic salary and price subsidy for female employees before giving birth, and the period is generally 98 days. Some regions

1. Birth women with household registration (including rural household registration) in this city, regardless of employment or unemployment, have participated in urban social insurance in this city and established personal accounts in accordance with regulations;

2. Working women who are not registered in the city, who have established labor relations with the employer and who have worked in the unit and participated in the city's urban social insurance (five insurances) have given birth.

3. Employees who enjoy maternity insurance benefits shall comply with national, provincial and municipal family planning regulations, and the employer shall continuously pay for more than 6 months. The payment is based on the normal insurance payment time, and the repayment time before the normal insurance payment cannot be counted.

1. Allowance:

(In this month, the unit's per capita paid wages / 30 days * holiday days)

1. The implementation of maternity allowance is a recognition of women's reproductive value. Women's fertility is the need of social development. They not only inherit the family line, but also

1. The application for maternity allowances and subsidies in most cities is completed by the company. Take Guiyang as an example

Female employees participating in maternity insurance since January 1, 2013, apply to the social insurance agency for maternity insurance benefits after termination of pregnancy or within 6 months after surgery.

The following materials are required when applying for maternity benefits:

1. A copy of the social security card of the insured employee.

2. Photocopies of birth certificate, birth certificate and only child certificate.

3. A photocopy of the hospitalization invoice for fertility and a summary of discharge (with the seal of the visiting hospital).

4. Certificate of the unit (including the employee's name, age, ID number, and date of maternity leave).

5. For the part of the reimbursement information that involves photocopying, the original copy must be provided for review.

2. In some cities, the application for maternity allowances and subsidies is handled by individuals, and relevant information should be provided. It should be handled by the Social Security Bureau within the specified time. There is no difference between providing information and submitting company information.

3. For a small number of individuals or small and micro enterprises, offices, and branches of social security agents, they must report to the agency company in advance and submit the corresponding information to the agency company for collaborative declaration. For online social security service platforms such as Haoyibao You can directly upload information and apply online.

Maternity Insurance

Hainan's new maternity allowance for non-employed people can enjoy spouse treatment

After three deliberations, the thirteenth meeting of the Standing Committee of the Fourth Session of the People's Congress of Hainan Province passed the "Regulations on the Maternity Insurance of Urban Employees in Hainan Province (Draft)" on January 21, 2010. The new regulations have added maternity benefits to the maternity insurance benefits program, and at the same time expanded the scope of the main body to enjoy benefits. If only the husband and the wife of the spouse participate in maternity insurance, their spouses can enjoy maternity insurance benefits other than maternity benefits.

The maternity insurance levy rate does not exceed 0.6%

The current contribution rate of maternity insurance in our province is 0.5% of the total monthly salary of employees in the employer, which is paid by the employer. In the drafting and review of new regulations, the determination of rates has been the focus of controversy. The original draft proposed to increase the contribution rate to no more than 1%, and members of the Standing Committee considered that the 1% limit was too high, which may increase the burden on enterprises. Based on the calculation of maternity insurance payment capacity and the accumulated balance of our province's maternity insurance fund, the Standing Committee finally decided to adjust the levy rate to a monthly payment not exceeding 0.6% of the total salary.

In addition, the new regulations also provide for the payment base, which is determined based on the total actual wages of the employees of the employer. If the actual total monthly salary of employees in the employer is lower than 60% of the average monthly salary of employees in the co-ordinated area in the previous year, the total monthly salary is determined at 60% of the average monthly salary of employees in the co-ordinated area in the previous year If the actual monthly salary of the person exceeds 300% of the average monthly salary of the employed staff in the previous year, they will not pay maternity insurance premiums.

Maternity insurance benefits increase birth allowance

The new regulations include the maternity allowance in the payment scope of the maternity insurance fund, and it is clear that during the period when employees enjoy the maternity allowance, the employer will no longer pay them wages. If the maternity allowance is lower than their maternity leave pay, the employer will make up for it.

The new regulations stipulate that if employees of an employer have any of the following circumstances, during the statutory vacation period, the wages will be changed to enjoy maternity allowances: first, female employees enjoy maternity leave in accordance with state regulations; second, employees in accordance with state regulations Those who enjoy family planning surgery leave; Third, other circumstances stipulated by laws and regulations. However, spouses who are not employed by employers are not entitled to maternity benefits.

The new regulations also regulate the distribution of maternity benefits. The maternity allowance is paid daily and paid monthly. The maternity allowance day standard is the monthly average monthly payment base of the maternity insurance premium paid by the employer for the first 12 months when the employee gives birth or performs family planning surgery divided by 30.

The number of days for female employees to enjoy maternity allowance is calculated according to the following provisions: (1) If the child is born or induced after 7 months of pregnancy, and the premature birth is less than 7 months, it shall be calculated as 90 days. For those who have difficulty giving birth, it will increase by 15 days, and for those with multiple births, each additional baby will increase by 15 days. (2) If the pregnancy is terminated for more than 3 months and less than 7 months, the calculation shall be based on 45 days. (three)

Provinces, autonomous regions, municipalities directly under the Central Government, cities with separate plans, local tax bureaus, and the Xinjiang Production and Construction Corps Finance Bureau:

According to the relevant provisions of the "Personal Income Tax Law of the People's Republic of China", with the approval of the State Council, the relevant personal income tax policies on maternity allowances and fertility medical expenses are hereby notified as follows:

I. Fertility women are exempt from personal income tax on maternity benefits, maternity medical expenses, or other subsidies and subsidies of a maternity insurance nature 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.

2. The above provisions shall be implemented from the date of issue.