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未缴生育保险费还扣发产假工资,用人单位该担何责

2017-08-05 08:36:31   中国青年网

首先,我国社会保险法第54条规定,用人单位已经缴纳生育保险费的,其职工享受生育保险待遇;生育保险待遇包括生育医疗费用和生育津贴。《女职工劳动保护特别规定》第8条第2款规定:“女职工生育或者流产的医疗费用,按照生育保险规定的项目和标准,对已经参加生育保险的,由生育保险基金支付;对未参加生育保险的,由用人单位支付。”本案中,由于公司经办人员的疏忽,公司没有为杨女士缴纳生育保险费,导致杨女士无法报销生育医疗费用,公司应当按照上述规定,给杨女士报销生育医疗费。

其次,公司应当为杨女士补足产假工资差额。《女职工劳动保护特别规定》第5条规定:“用人单位不得因女职工怀孕、生育、哺乳降低其工资、予以辞退、与其解除劳动或者聘用合同。”第8条第1款规定:“女职工产假期间的生育津贴,对已经参加生育保险的,按照用人单位上年度职工月平均工资的标准由生育保险基金支付;对未参加生育保险的,按照女职工产假前工资的标准由用人单位支付。”根据产假期间工资不降低原则,生育津贴一般与女职工产假前工资标准一致。

(作者单位:安徽警官职业学院)

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