Core Viewpoint - The article discusses the tax refund opportunity related to maternity benefits and provides a step-by-step guide on how to claim tax exemptions for maternity allowances, emphasizing the importance of understanding and utilizing the relevant tax policies [2][4][7]. Group 1: Tax Refund Process - Individuals who have received maternity allowances and had taxes withheld can apply for a tax refund by following specific steps on the individual income tax app [2][3]. - The process includes selecting the "maternity allowance and maternity medical expenses exemption" option and confirming that the employer has not applied for the exemption [4][7]. Group 2: Maternity Insurance Coverage - Maternity insurance covers both employers and employees, with employers responsible for the contributions, ensuring better protection for female employees' rights during childbirth [9]. - The benefits include reimbursement for maternity medical expenses and maternity allowances, which provide economic support during maternity leave [10][11]. Group 3: Maternity Allowance Details - The maternity allowance is calculated based on the average monthly salary of the employees in the previous year, with the average maternity allowance for insured female employees reaching 26,000 yuan in 2023 [11]. - The article highlights that flexible employment individuals can also participate in maternity insurance under certain conditions, ensuring broader coverage [12][13]. Group 4: Claiming Maternity Benefits - Female employees can apply for maternity allowances immediately after childbirth, with processing times typically within 10 working days [20]. - Required documents for claiming maternity allowances generally include identification and medical records, with some regions requiring additional information [21]. Group 5: Direct Payment of Maternity Allowance - There is no uniform regulation on whether maternity allowances are paid directly to individuals or through employers, with approximately two-thirds of regions opting for employer distribution [22]. - Recent policies encourage direct payments to insured female employees to enhance their experience and access to benefits [23].

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].