Maternity allowance, maternity medical expenses or other allowances and subsidies belonging to maternity insurance are exempted from personal income tax in accordance with the maternity insurance measures formulated by the people's governments at or above the county level in accordance with the relevant provisions of the state.
Extended data
China's maternity allowance payment methods and payment standards are divided into two situations:
First, in areas where social pooling of maternity insurance is implemented, the payment standard is paid according to the average monthly salary of employees in the previous year, and the period is not less than 98 days;
Second, in areas where social co-ordination of maternity insurance is not carried out, maternity allowance is paid by the enterprise or unit, and the standard is the basic salary and price subsidy for female employees before giving birth, and the term is generally 98 days. In some areas, professional women who marry late and have children late are encouraged to extend the payment period of maternity allowance appropriately. In other areas, spouses of male employees in enterprises participating in maternity insurance are given a one-time allowance.
Apply for
First, the application for maternity allowance and subsidy in most cities is completed with the help of the company. Take Guiyang as an example
Female employees who have participated in maternity insurance since 20 13 1 month 1 day apply to social insurance agencies for maternity insurance benefits after termination of pregnancy or within 6 months after operation.
The following materials shall be provided when applying for maternity allowance:
1, a copy of the social security card of the insured employee.
2. Copies of birth certificate, birth certificate and only child certificate.
3, a copy of the maternity hospitalization invoice, discharge summary (stamped with the seal of the hospital).
4. Certificate of the unit (including employee's name, age, ID number and start and end date of maternity leave).
5. The original copies of the reimbursement materials shall be provided for review.
2. In some cities, if the application for maternity allowance and subsidy is handled by individuals themselves, it is necessary to provide relevant information and go to the Social Security Bureau within a specified time. There is little difference between providing information and submitting company information.
3. For a few individuals who are social security agents or small and micro enterprises, offices and branches, it is necessary to report to the agency in advance and submit the corresponding materials to the agency for collaborative declaration. For an online social security service platform such as Haoyibao, you can upload the materials directly and apply online.
Baidu encyclopedia-maternity allowance
State Taxation Administration of The People's Republic of China-Notice on Personal Income Tax Policies Concerning Maternity Allowance and Maternity Medical Expenses