Group 1 - The article provides a step-by-step guide on how to declare tax-exempt income related to maternity benefits in the personal income tax app [1][2] - It emphasizes that maternity allowances and medical expenses are exempt from personal income tax as per the regulations set by the Ministry of Finance and the State Administration of Taxation [1] - Users are reminded that if they have already declared their maternity allowances during the withholding process, they do not need to re-declare during the annual tax settlement [2]

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].