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第一条 为了维护企业女职工的合法权益,保障她们在生育期间得到必要的经济补偿和医疗保健,均衡企业间生育保险费用的负担,根据有关法律、法规的规定,制定本办法.第二条 本办法适用于城镇企业及其职工.第三条 生育保险按属地原则组织.生育保险费用实行社会统筹.第四条 生育保险根据“以支定收,收支基本平衡”的原则筹集资金,由企业按照其工资总额的一定比例向社会保险经办机构缴纳生育保险费,建立生育保险基金.生育保险费的提取比例由当地人民政府根据计划内生育人数和生育津贴、生育医疗费等项费用确定,并可根据费用支出情况适时调整,但最高不得超过工资总额的百分之一.企业缴纳的生育保险费作为期间费用处理,列入企业管理费用.职工个人不缴纳生育保险费.第五条 女职工生育按照法律、法规的规定享受产假.产假期间的生育津贴按照本企业上年度职工月平均
Article 1 These Measures are formulated in accordance with the provisions of the relevant laws and regulations in order to safeguard the legitimate rights and interests of women workers in enterprises, ensure that they receive the necessary financial compensation and medical care during their reproductive periods, and balance the burden of maternity insurance fees among enterprises. These measures shall apply to urban enterprises and their staff and workers Article 3 Maternity insurance shall be organized according to the principle of territoriality and the expenses for maternity insurance shall be subject to social co-ordination Article 4 Maternity insurance shall be financed in accordance with the principle of “supporting income and basically balancing revenue and expenditure” The enterprise shall pay maternity insurance premiums to the social insurance agencies according to a certain percentage of its total salary, and establish the maternity insurance fund.The proportion of the maternity insurance premiums shall be determined by the local people's government according to the expenses of births, maternity benefits and maternity expenses in the plan , And may be adjusted according to the expenses in a timely manner, but the maximum shall not exceed 1% of the total wages. The maternity insurance premium paid by the enterprise shall be treated as the expenses during the period and included in the enterprise management expenses. Female workers give birth in accordance with laws and regulations to enjoy maternity leave. Maternity benefits during maternity leave in accordance with The average annual workers on the enterprise