Social security and provident fund for employees during maternity leave need to be paid through normal channels. Units and individuals bear the corresponding parts respectively, without the full commitment of the unit. Generally speaking, the unit will inform employees to pay in advance, or let employees pay in advance what they need to bear. During maternity leave, the employee did not terminate the labor relationship with the unit, so the employer must continue to pay social insurance for the employee in accordance with the regulations, and the employee himself should continue to pay social insurance. Social security expenses during maternity leave shall be collected by the employer and handed over to the social security institution.
Units and individuals should still pay social insurance premiums according to regulations. The part paid by the unit continues to be paid according to the social insurance payment base of last month, and the part paid by the individual can be handed over to the unit by itself and paid by the unit in a unified way. Of course, you can also negotiate with the unit, which will withhold and remit the money, or you can pay in advance and then return it.
To sum up, during maternity leave, in social security, individual contributions are borne by individuals and unit contributions are borne by units. During maternity leave, the unit has no right to deduct individual contributions, and employees should pay individual contributions to the unit at this time.
Wages for marriage leave and maternity leave are calculated as follows:
1. During the period of marriage leave, the salary of employees shall not be lower than the minimum wage standard stipulated by this Municipality. The wages of employees who have signed labor contracts during their marriage leave are determined according to the standards of collective wage agreements;
2. If the employer buys maternity insurance for female employees, the wages of female employees during maternity leave shall be paid by maternity insurance institutions according to regulations. If the maternity allowance is lower than my salary standard, the difference will be made up by the enterprise; If the employer fails to purchase maternity insurance for female employees, the employer shall pay the salary, and the salary standard shall be the monthly salary standard.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: social insurance law
Article 53
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.
Special provisions on labor protection for female workers
Article 8
Maternity allowance for female employees during maternity leave shall be paid by the maternity insurance fund according to the standard of the average monthly salary of employees in the previous year; Those who have not participated in maternity insurance shall be paid by the employer according to the wage standard of female employees before maternity leave.