在广西，樊女士的情况并不是个例。2025年以来，广西住院分娩政策范围内费用个人花费低于10元 的情况并不鲜见。2025年1月1日以来，全区有2.8212万名宝妈经医保报销后，个人支付金额低于10元。 数据显示，南宁市还有4874人生娃一分钱没花。 近日，国家医保局提出"力争2026年全国基本实现政策范围内分娩个人'无自付'"，让不少生育家庭 充满期待。1月9日，记者从自治区医保局获悉，广西通过制度创新、技术赋能和服务升级形成政策合 力，为生育家庭提供全方位的有力支持，目前已有2.8万余名宝妈享受到生育保险报销政策范围内"无自 付"。 此外，广西结合灵活就业人员、新就业形态人员等群体的生育保障需求，指导有条件的地市将灵活 就业人员纳入生育保险保障范围，增强制度保障功能。目前，该政策已经在北海市、贵港市落地，符合 条件的最高可以享受生育津贴1万元。 前不久，南宁市职工参保人樊女士迎来了她的二胎宝宝。从产检到生育，樊女士一路都有报销。5 年前，她生一胎的时候，顺产花了5000多元，报销了3000元。现如今，她享受到的医保报销额度更高 了。 翻看医疗账单，樊女士算了一笔账，门诊产前检查医保报销了1500元，单胎顺产生 ...

在佛山，宝妈生个娃，只花了9块钱？近日，因多位宝妈在社交平台分享的"超值"生育医保账单，佛山 生育保险待遇引起市民关注。 "我是在南海区人民医院生的……最后出院没想到我的部分才花了9块钱，佛山生育报销力度还是挺大 的！"根据宝妈自述，她是顺产分娩且没来得及打无痛，没有请导乐以及住单人间，就医总费用4063.43 元，其中基金支付4054.18元，个人自付9.25元。不过该宝妈也说明，这是她个人生育住院的费用，不包 括新生儿部分的费用。 | 业务类别 | | 生育住院 | | 结算时间 | 2024-01-65 | | | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | 总费用 | 自费 | 部分项目自付 | 费用名称 | 白泰 总费用 | 留分项目自付 | | 骨用名称 | | | | | | | 另一位在佛山市第一人民医院剖宫产的宝妈也感慨："（医保）统筹给了挺多。"在她分享的账单中，生 育住院支出总金额6239.97元，其中统筹账户支出6208.76元，个人现金支出31.21元。 在帖子下的评论区里，不少宝妈也纷纷留言分享各自的生 ...

Core Points - The maternity allowance is calculated based on the average monthly salary of employees in the previous year at the employee's workplace, and it is exempt from personal income tax [3] - The formula for maternity allowance is: (average monthly salary of the employer in the month of termination of pregnancy ÷ 30 days) × number of days of maternity leave [3] - Generally, female employees tend to be younger and have shorter tenure, resulting in their workplace average salary being higher than their personal salary, leading to maternity allowances often exceeding their personal salaries [3] Maternity Leave Salary Payment - If a female employee has received maternity allowance and medical subsidies during maternity leave, and the allowance is higher than the average salary, the employer is not required to pay maternity leave salary; if it is lower, the company must make up the difference [6] - If the employer has not paid maternity insurance for the employee, the employee can request the company to pay maternity leave salary [6] Unmarried Childbirth and Coverage - Female employees are entitled to statutory maternity leave of 98 days and corresponding maternity allowance regardless of marital status, as long as there is a childbirth event; unmarried women who experience miscarriage can also enjoy 15 to 42 days of leave and apply for maternity leave salary [7] - The previous maternity insurance coverage was limited to enterprise employees, but it has now expanded to include flexible employment personnel, migrant workers, and new employment forms [9] - For example, in Shanghai, flexible employment personnel pay the basic medical insurance fee at the current rate, with 1% considered as maternity insurance contribution [9]

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]

Core Viewpoint - The government is actively implementing various policies to enhance the support system for childbirth and childcare, aiming to reduce the costs associated with childbirth, upbringing, and education, thereby promoting a family-friendly society [1] Group 1: Financial Support Measures - Childcare subsidies will be provided at 3,600 yuan per child per year starting from January 1, 2025, for children under three years old, with a budget of approximately 90 billion yuan allocated for this initiative [2] - Maternity allowances, commonly referred to as "maternity pay," are being directly issued to individuals in 20 provinces, ensuring timely financial support for insured women during maternity leave [2] Group 2: Educational Cost Reductions - Free preschool education will be gradually implemented, starting from the fall semester of 2025, exempting public kindergarten fees for children in their final year, benefiting around 12 million children [3] - The scope of individual income tax deductions related to child-rearing has been expanded, allowing for a monthly deduction of 2,000 yuan for each child under three and for educational expenses from preschool to doctoral levels [3] Group 3: Enhanced Support Services - A "1+N" childcare service system is being established, focusing on community-based childcare services, which will provide more accessible and affordable childcare options for families [4] - Maternity leave policies are being improved, with most provinces extending maternity leave to 158 days or more and introducing additional parental leave options [4] - Other measures include increasing the coverage of maternity medical expense insurance and enhancing housing fund loan limits for families with multiple children [4]

Group 1 - The State Council issued opinions on gradually promoting free preschool education, starting from the autumn semester of 2025, which will exempt public kindergartens from charging care and education fees for children in their final year [2] - The implementation plan for personal consumption loan interest subsidy policy states that from September 1, 2025, to August 31, 2026, residents can enjoy interest subsidies on personal consumption loans used for consumption, excluding credit card transactions [4] - The notice regarding personal pension withdrawals, effective from September 1, introduces three new scenarios for pension withdrawals and enhances online service access through electronic social security cards and mobile apps [6] Group 2 - The new mandatory national standard for electric bicycles, effective from September 1, stipulates that electric bicycles must not exceed a maximum design speed of 25 km/h and that the total plastic mass used should not exceed 5.5% of the total vehicle mass [8] - The Supreme People's Court issued an interpretation regarding labor dispute cases, effective from September 1, stating that any agreement to not pay social insurance is invalid, regardless of whether it was negotiated or unilaterally promised by the employee [10] - The implementation of the "Identification Measures for AI-Generated Synthetic Content" from September 1 aims to help users identify false information and outlines the responsibilities of service providers regarding content labeling [12] Group 3 - The Administrative Division Code Management Measures will officially take effect on September 1, establishing rules for the creation and abolition of administrative division codes, which are reflected in the first six digits of personal ID numbers [14] - The Housing Rental Regulations will come into effect on September 15, mandating that rental properties must comply with safety and health standards, and stipulating conditions for the collection and return of security deposits [16] - The Rural Road Regulations, effective from September 15, require county-level transportation authorities to take effective measures against over-limit transportation on rural roads and allow for the participation of local residents in road maintenance through government service purchases [18] Group 4 - Starting September 1, Beijing and Hunan provinces will adjust their minimum wage standards, with Beijing's minimum wage set at no less than 14.6 yuan per hour and 2540 yuan per month, while Hunan's monthly minimum wage will be adjusted to 2200 yuan, 2000 yuan, and 1800 yuan for full-time workers [20] - From September 1, Sichuan Province will directly distribute maternity allowances to insured employees who meet the eligibility criteria, either by the employees themselves or their authorized representatives [22] - Guangdong Province will provide financial support for key projects in manufacturing innovation, quality enterprise cultivation, industrial intelligence application, and open-source ecosystem development, with individual projects eligible for up to 50 million yuan in subsidies, effective from September 1 until the end of 2027 [24]

Core Points - The national childcare subsidy policy is still under development, with some regions like Zhejiang and Heilongjiang already implementing local subsidies for families with two or more children [1][2][6] - The government has indicated intentions to establish a childcare subsidy system, as mentioned in the government work report and by various officials [2][3][6] - There is a distinction between "childcare subsidies" and "maternity benefits," with the former aimed at providing direct financial support for childcare costs [3][4] Group 1 - The recent discussions on social media regarding a national childcare subsidy of 3600 yuan per year for children aged 0-3 are based on unconfirmed information [1] - Local governments have begun to implement their own childcare subsidy policies, with examples from Zhejiang and Heilongjiang providing financial support for families with two or more children [5][6] - The Ministry of Finance has emphasized the urgency of establishing a childcare subsidy system, indicating that the policy is in the pipeline [2][6] Group 2 - The current maternity benefits include maternity leave pay and reimbursement for prenatal and delivery expenses, which are separate from the proposed childcare subsidies [3][4] - Some regions have successfully implemented childcare subsidies, with families in places like Lishui, Zhejiang, receiving 500 yuan monthly for three years [5][6] - As of November 2024, 23 provinces in China are exploring the implementation of a childcare subsidy system, although a national policy has yet to be established [6]

Group 1 - The housing provident fund interest settlement occurs annually on June 30, with the interest rate aligned to the one-year fixed deposit benchmark rate [2] - The central government will distribute 138 billion yuan in subsidies in the third and fourth quarters to support consumer goods replacement programs [4] - Direct payment of maternity allowances to individuals has been implemented in 12 provinces and regions, enhancing the efficiency of benefit distribution [6] Group 2 - By 2025, the per capita financial subsidy standard for basic public health services will increase by 5 yuan, focusing on vulnerable populations and chronic disease management [7] - Workers engaged in high-temperature operations are entitled to receive heat allowances, with standards ranging from 100 to 300 yuan across 31 provinces [9] - Basic pensions for retirees will be increased by 2% starting January 1, 2025, benefiting those who retired by the end of 2024 [11]

Core Points - The article discusses the implementation of maternity benefits, known as "maternity leave salary," which provides financial support to working women during their maternity leave [1][3] - As of June 12, 2023, 12 provinces and Xinjiang Production and Construction Corps have enabled direct payment of maternity benefits to individuals [1][6] - The average maternity benefit for insured female employees in 2024 is projected to exceed 26,000 yuan [4][6] Group 1: Maternity Benefits Implementation - Maternity benefits are funded by maternity insurance, not by the employers of the male or female employees [3] - Since 2019, maternity insurance and basic medical insurance have been merged, with over 250 million people expected to be insured by 2024 [3][7] - The maternity benefits are calculated based on the average monthly salary of employees in the previous year and are exempt from personal income tax [3] Group 2: Direct Payment and Process Simplification - As of now, 13 provinces have implemented direct payment of maternity benefits to individuals, streamlining the process [6][7] - The process has been simplified, eliminating the need for additional documents such as birth certificates and marriage certificates [6] - In regions where direct payment is available, female employees can receive maternity benefits directly in their bank accounts without lengthy waiting periods [7][11] Group 3: Case Study and Efficiency Improvements - In Zhuzhou, Hunan Province, the application process for maternity benefits has been digitized, reducing processing time from 20 to 10 working days [11] - The new online platform allows for a one-stop application process, enhancing efficiency and reducing the risk of delayed or withheld payments by employers [11] - The local health insurance department emphasizes the importance of strict management and verification of application materials to ensure the safety of the maternity insurance fund [11]

Core Viewpoint - The article discusses the personal income tax implications of receiving maternity benefits, specifically focusing on whether these benefits are taxable and how to claim tax refunds if applicable [4][22]. Summary by Sections What is Maternity Allowance? - Maternity allowance is a wage compensation received by employees during maternity leave or family planning surgery, calculated based on the average monthly salary of employees in the previous year divided by 30 [4][14]. Calculation of Maternity Allowance - The maternity allowance is calculated as follows: Monthly average salary of the previous year ÷ 30 × Number of days of maternity leave. For example, if the average monthly salary is 6000 yuan and the maternity leave is 128 days, the allowance would be 6000 ÷ 30 × 128 = 25600 yuan [16]. Tax Exemption for Maternity Allowance - According to the regulations, maternity allowances and related medical expenses are exempt from personal income tax. This exemption applies to allowances received under the government-established maternity insurance policies [5][22]. Tax Refund Process - If an employee has received maternity allowance, they can apply for a tax refund by reporting the exempt income in the "Other Exempt Income" section of the personal income tax app during the annual tax reconciliation process. For instance, if an employee's taxable income is 80000 yuan, including 50000 yuan of maternity allowance, the tax owed would be reduced significantly by excluding the allowance [6][28]. Steps for Tax Filing - The process for filing includes logging into the personal income tax app, selecting the appropriate sections for reporting exempt income, and ensuring that all necessary documentation is prepared for tax authority review [7][9][30]. Important Considerations - If the maternity allowance was not reported as exempt during the withholding phase, it can still be claimed during the annual reconciliation. However, if it was already reported, it should not be claimed again [10][28]. Conclusion - The article emphasizes the importance of understanding the tax implications of maternity allowances and provides a clear guide on how to navigate the tax filing process to ensure compliance and maximize potential refunds [12][30].