New Rules on Employees' Maternity Insurance in Guangdong province were issued on 6 November 2014. They are more comprehensive than the previous rules (promulgated in 2008). The following changes will be effective from 1 January 2015:

  • the categories of businesses and individuals to which the rules apply will be extended. Law firms, accounting firms, sole proprietors hiring workers and all employees (including workers hired by sole proprietors) will all be subject to the rules;
  • employers or hirers will participate in maternity insurance at the place where they are registered;
  • the employer's insurance contribution fee will be 1% of the remuneration of the employer's total workforce for the preceding month, capped at three times the average monthly salary of all employees in the city where the employer is located;
  • the unemployed spouse of an employee whose working unit contributes to the insurance in full will be entitled to maternity medical treatment coverage;
  • employees who have undergone a surgical operation for the purposes of family planning will be entitled to specified leave and subsidies;
  • maternity subsidies will be calculated based on the average monthly salary of all of the particular employer's employees, so as to ensure a link between the employer's business performance and the level of benefit provided. The employee will receive the subsidy even if it is higher than their original salary. However, if the subsidy is lower, the employee will receive their original salary; and
  • the standard allocation for maternity leave will be 98 days whereas for dystocia (unusually difficult childbirth) it will be 128 days.