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Core Points - The article discusses the implementation of direct payment of maternity benefits to individuals, which has been adopted by nearly 90% of medical insurance coordination areas in China, enhancing convenience for female employees during maternity leave [1][2] - The direct payment system alleviates financial pressure on female employees and reduces the risk of employers delaying or withholding maternity benefits [2] - As of June this year, the number of individuals covered by maternity insurance reached 253 million, with over 20 provinces already implementing direct payments [2] Group 1: Maternity Benefits Implementation - Nearly 90% of medical insurance coordination areas have transitioned to direct payment of maternity benefits to individuals [1] - The process for applying for maternity benefits has been streamlined, allowing for online applications and reducing processing time from 20 to 10 working days [1] - The average maternity benefit per insured female employee is projected to exceed 26,000 yuan in 2024 [2] Group 2: Maternity Benefit Calculation and Eligibility - Maternity benefits are calculated based on the average monthly salary of the employee's unit from the previous year, exempt from personal income tax [3] - If the maternity benefit exceeds the employee's average salary, the employer is not required to pay additional maternity wages; if it is lower, the employer must cover the difference [4] - Unmarried women are entitled to maternity leave and benefits as long as they have given birth, with specific provisions for those who experience miscarriage [5] Group 3: Inclusion of Flexible Employment - The scope of maternity insurance has expanded to include flexible workers, migrant workers, and new employment forms, allowing them to participate in the insurance scheme [6] - In Shanghai, flexible workers can pay maternity insurance contributions as part of their basic medical insurance fees [6]