产假工资是谁出？女职工生育能领多少生育津贴？解答来了→

Core Viewpoint - The article emphasizes the importance of maternity leave and the role of maternity insurance in providing financial support to female employees during their leave, clarifying that maternity benefits are funded by maternity insurance rather than the employer [1][2]. Summary by Sections Maternity Insurance and Benefits - Maternity insurance was established to alleviate the financial burden on female employees during maternity leave, ensuring they receive basic economic support while temporarily away from work [2]. - Since 2019, maternity insurance has been integrated with basic employee medical insurance, leading to an increase in participation rates, with 253 million people expected to be covered by 2024 [2]. Calculation of Maternity Benefits - Maternity benefits, referred to as maternity allowances, are calculated based on the average monthly salary of the employee's workplace from the previous year [4]. - For example, if an employee's salary is 5,000 yuan but the average salary at their workplace is 7,000 yuan, the maternity allowance will be based on the higher average salary [4]. - In 2024, the total expenditure on maternity insurance benefits is projected to be 143.1 billion yuan, with the average maternity allowance exceeding 26,000 yuan per insured female employee [4]. Distribution of Maternity Benefits - The distribution of maternity allowances varies by region; some areas provide the benefits directly to individuals, while others send them to employers who then distribute them [7]. - The National Healthcare Security Administration is promoting direct payments to individuals in eligible regions to enhance the experience and satisfaction of female employees [8]. - Currently, 10 provinces have implemented direct payments, and the government encourages other regions to follow suit while simplifying the application process [8].