<p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:&quot:;times new roman&:;quot:;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">按第8条的理解:</span></p><p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:'times new roman';mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa"><font color="#f70938"><em>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</em></font></span></p><p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:&quot:;times new roman&:;quot:;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">98天的工资如下支付:</span></p><p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:&quot:;times new roman&:;quot:;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">工人上年度平均工资:1700(个人认为是实发工资)</span></p><p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:&quot:;times new roman&:;quot:;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">90天工资= 1700*3</span></p><p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:&quot:;times new roman&:;quot:;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">8天工资= (1700/当月应出勤天数)* 8天</span></p><p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:&quot:;times new roman&:;quot:;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">98天工资=90天工资+8天工资</span></p><p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:&quot:;times new roman&:;quot:;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa"></span></p><p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:&quot:;times new roman&:;quot:;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">额外信息:</span></p><p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:&quot:;times new roman&:;quot:;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">旧法实施过程中,每个地区的标准都不同,但新法后,规则明确了参保人员福利的算法,则用人单位申请按我的算法去申请,如获批,则按申请下来的金额全数转交给工人即可,其中申请金额包括工资外的一些津贴和补助。</span></p><p><span lang="ZH-CN" style="line-height:100%;font-family:simsun;font-size:10.5pt;mso-bidi-font-family:&quot:;times new roman&:;quot:;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">如此操作,只需要提交申请单和工人签收单,就可以符合规定要求,并让审核员没话说。</span></p>