直发个人、流程精简！事关生育津贴，一起来了解

Core Points - The article discusses the implementation of direct payment of maternity benefits to individuals, with nearly 90% of medical insurance coordination areas achieving this goal [1][2] - The average maternity benefit for insured female employees is projected to exceed 26,000 yuan in 2024 [2] Group 1: Maternity Benefits Implementation - Over 20 provinces have successfully transitioned to direct payment of maternity benefits to individuals, simplifying the application process by eliminating the need for additional documents like birth permits and marriage certificates [2] - The process for claiming maternity benefits has been streamlined, with online one-stop services introduced in cities like Zhuzhou, reducing processing time from 20 working days to 10 [1] Group 2: Calculation and Payment of Maternity Benefits - 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] Group 3: Eligibility for Maternity Benefits - All women, regardless of marital status, are entitled to statutory maternity leave and corresponding benefits, including those who experience miscarriage [5] - The scope of maternity insurance has expanded to include flexible workers, migrant workers, and new employment forms, allowing them to participate in maternity insurance [6]