本文基于上海地区的当地规定和司法实践，围绕处于孕期、产期和哺乳期的女员工（以下简称“三期员工”或“员工”）的待遇、工作岗位调整、劳动关系处理等实践中用人单位容易产生混淆和陷入误区的问题进行释疑。
Based on Shanghai’s local regulations and judicial practices, this article centers on the remuneration, job reassignment, and labor dispute issues of female employees undergoing pregnancy, confinement or lactation (hereinafter referred to as “employee undergoing three periods” or “employee”) and other practical matters that would likely confuse employers.问题1. 员工产假期间用人单位如何支付工资？Q1. How is an employee paid during her maternity leave?根据国家生育保险制度，员工在产假期间将享受生育保险待遇，具体标准如下：According to national policies on maternity insurance, employees are entitled to maternity insurance benefits during their maternity leave. The specific standards are as follows:1）对已经参加生育保险的，由生育保险基金向员工发放生育生活津贴和一次性生育医疗费补贴。其中，生育生活津贴的计算基准是员工所在用人单位上年度职工月平均工资。原则上，生育生活津贴一般全数由生育保险基金拨付。但若符合以下任一情形的，用人单位还应承担补差义务：for employees already covered by maternity insurance, the insurance fund will provide maternity allowance and a one-time medical fee subsidy. The allowance is assessed based on the previous year’s average monthly wage of all employees working at the employer’s firm. In principle, maternity allowance is paid entirely by the maternity insurance fund. However, the employer must cover any shortfall under the following circumstances:生育保险基金承担生育生活津贴的上限是上海市上年度全市职工月平均工资300%，如果员工所在单位的上年度职工月平均工资高于该上限，超出部分由用人单位补差；
the maternity insurance fund is only responsible for up to 300% of Shanghai employees’ average monthly wage of the previous year. If the average monthly wage at the employer’s firm in the previous year is higher than this number, the employer must make up the difference；
任何情况下，当员工实际领取的生育生活津贴低于本人产假前工资标准的，用人单位应补足差额部分，确保员工产假期间享受的待遇不低于其产假前水平。
under all circumstances, when the allowance received by an employee is lower than her wage prior to maternity leave, the employer must cover the shortfall to ensure that the employee’s compensation during maternity leave is no worse than that before her leave.
2）对未参加生育保险的，用人单位应按照员工产假前工资的标准支付其产假期间工资。for those without maternity coverage, their wages during maternity leave must be paid by the employer according to the standard before their leave.Regarding compensation during maternity leave, employers should also pay attention to the following issues in practice:第一，对于如何确定员工产假前工资的标准，目前主要适用《关于工资总额组成的规定》第4条，即工资的组成包括计时工资、计件工资、奖金、津贴和补贴、加班加点工资以及特殊情况下支付的工资。因此，我们建议用人单位在确定员工的产假前工资标准时应以其产假前正常出勤期间可享有的工资总额为基础。Firstly, the standard for an employee’s compensation before maternity leave is mainly determined according to Article 4 of the Provisions on Composition of Gross Wages. Under this article, compensation should include hourly wage, piece-rate wage, bonus, allowance and subsidy, overtime pay and wages paid under special circumstances. Therefore, we suggest that employers determine the standard for their employee’s wage before maternity leave based on the gross wages she receives for normal job attendance before maternity leave.第二，关于生育生活津贴的个人所得税缴纳问题，根据财税[2008]8号文的意见，由生育保险基金支付的生育生活津贴和一次性生育医疗费补贴将享受免征个人所得税的待遇。但对于用人单位支付的部分，该文及其他规定或司法意见并未明确是否也可同等享受免税待遇。实践中，各地税务机关的意见并不统一。因此，我们建议用人单位提前就该问题与其对接的税务专管员确认，以争取最大程度地避免风险。Secondly, according to Finance and Taxation [2008] Notice No.8, maternity allowance and one-time maternity medical fees paid by the maternity insurance fund are exempt from personal income taxation. However, the notice, other regulations, and judicial opinions do not specify whether the part paid by the employer is also exempt, and tax authorities have varying opinions on this matter. We therefore advise employers to confirm this issue with their tax collector in advance to minimize risk.问题2. 用人单位是否可以调整三期员工的工作岗位？Q2. Can the employer reassign an employee undergoing the three periods?通常而言，对于工作岗位的变更应当经由员工与用人单位协商一致予以确定。除符合下列特定情形外，用人单位不得单方无理由地调整员工的工作岗位：Generally speaking, the job reassignment should be agreed between the employee and employer. Unless one of the following circumstances applies, the employer must not unilaterally reassign the employee without cause:第一，法定情形下的调岗。如根据《上海市女职工劳动保护办法》的规定，对从事频繁弯腰、攀高、下蹲、抬举、搬运等容易引起流产、早产的工作，或者经区、县级以上医疗机构证明不宜从事原工作的，用人单位应暂时调整其从事其他适当工作内容或酌情减轻其工作量。另外，如员工不胜任原工作岗位的或者因客观情况发生重大变更导致原合同无法履行的，用人单位也有权依法采取单方调岗的措施。Firstly, reassignment is allowed under some legally permitted circumstances. According to the Measures of the Shanghai Municipality for Protection of Female Employees, whereas (1) a female employee’s work requires frequent bowing, climbing, squatting, lifting, carrying, and other work that would likely lead to abortion and premature birth, or (2) the employee provides proof, from medical organizations of district, county or higher levels, that she is unfit to perform her previous duties, the employer must temporarily arrange other suitable work for the employee or reduce her workload. However, if the employee is not qualified for her original position or if the original contract cannot be performed due to a major change in circumstance, the employer may unilaterally reassign the employee.第二，在法定情形外，用人单位可能出于经营管理的需要，单方调整劳动者的工作岗位。对此，目前尚无法律明文规定，上海的司法实践倾向于在用人单位能够举证证明其单方调岗的合理性的前提下支持其调岗行为。Secondly, an employer may wish to reassign an employee due to operation and management needs under circumstances not stipulated by law. In practice, Shanghai’s judiciary is inclined to support a job reassignment if the employer demonstrates that the reassignment is reasonable.对于任何单方调岗决定，用人单位均需证明具有法律规定的特定情形或具备合理理由，否则，该行为可能被裁审机构认定为无效。需要特别注意的是，裁审机构在认定针对三期员工进行调岗的合法合理性时，相对其他普通员工而言标准更为审慎严格。因此，用人单位在决定对三期员工进行调岗前应保持谨慎，尤其是对于法定情形以外的调岗，实践中被认定违法的风险很高。此外，裁审机构一般倾向于认为，三期员工调岗后的工资待遇应不得低于其之前的工资待遇。For any unilateral job reassignment, the employer must prove that it is either done under a circumstance stipulated by law or based on reasonable grounds. Otherwise, the reassignment may be voided by an arbitral or judicial body. Of special interest is the fact that arbitral and judicial bodies apply greater scrutiny to determine the legitimacy and reasonableness of the reassignment of an employee undergoing three periods than that of ordinary employees. Thus, employers should be prudent in deciding on a reassignment, especially under circumstances not stipulated by law, which involves a substantial risk of violation. In addition, arbitral and judicial bodies tend to hold the view that reassignment of an employee undergoing three periods should not result in a reduction in her compensation.因此，用人单位在调整员工的工作岗位时应首先明确是否符合单方调岗的条件。其次，如认定符合调岗条件的，员工处于三期内的薪资待遇也不得低于其三期前的工资标准，否则，用人单位将面临被劳动行政部门责令向员工支付工资差额的风险。另外，如果员工以用人单位违法降低其薪资待遇为由提出解除劳动合同的，用人单位也可能被要求支付经济补偿金。Therefore, an employer should first ensure that the conditions for unilateral reassignment are met before reassigning the employee to a new position. If yes, it should then make sure that the employee’s compensation remains the same before and during the three periods. Otherwise, the labor administrative department may order the employer to pay the difference to the employee. Furthermore, if the employee proposes to terminate her labor contract on the ground that the employer illegally reduces her compensation, the employer may be liable for economic damages.问题3. 用人单位是否可以与三期员工解除劳动合同？哪些情形下不能解除劳动合同？Q3. Can an employer terminate the labor contract of an employee undergoing three periods? When would a termination of labor contract be considered unlawful?我国劳动合同法对用人单位针对三期员工的单方解除权设置了限制。具体而言，即便三期员工符合劳动合同法第40条和第41条规定的法定单方解除情形（如不胜任工作、经济性裁员等），用人单位也不得单方解除其劳动合同。China’s Labor Contract Law sets restrictions on an employer’s unilateral termination of the labor contract of an employee undergoing three periods. Specifically, even if an employee is terminable for reasons enumerated in Articles 40 and 41 of the Labor Contract Law (such as incompetence, mass layoff, etc.), the employer may not unilaterally terminate her labor contract if she is undergoing one of the three periods.另外，如果员工的劳动合同在三期内期限届满，其劳动合同应依法顺延至三期结束时方能终止。Besides, if the employee’s labor contract is to expire during the three periods, the expiration date should be postponed to the end of the periods in accordance with the law.如果出现三期员工存在过错（如试用期间不符合录用条件、严重违反规章制度）的情况，用人单位仍可行使单方解除权，但裁审机构针对此情形会采取比较严格的审查标准。If the employee undergoing three periods is at fault (such as failing to meet employment requirements during probation period or seriously violating workplace rules), the employer may unilaterally terminate the employee’s contract. But an arbitral or judicial body will examine the termination with relatively strict scrutiny in case the termination is disputed by the employee.在有关劳动争议的司法实践（尤其是涉及三期员工的案件）中，裁审机构普遍倾向于劳动者一方，用人单位也因此有着更高的被认定为违法解除或终止的风险。就其后果而言，实践中三期员工多数会倾向于选择主张恢复劳动关系，并要求由用人单位补足裁审程序持续过程中其所有工资待遇。在用人单位被认定为违法解除或终止的案件中，三期员工要求与用人单位恢复劳动合同的诉求通常都能够得到裁审机构的支持。因此，我们建议用人单位在考虑解除与三期员工的劳动关系时应更为慎重，避免因处理不慎而出现对用人单位严重不利的后果。In labor disputes (especially cases involving employees undergoing three periods), arbitral and judicial bodies are generally pro-employee. Thus, employers run a higher risk of being found liable for illegal termination. In practice, most employees undergoing three periods prefer to resume their labor relationship and claim lost wages and benefits during the period of their labor dispute. And if their termination is found to be illegal, the employee’s request would usually be granted by the arbitral or judicial body. Therefore, we suggest that employers be more cautious when considering terminating an employee undergoing three periods.问题4. 劳动合同解除或终止后发现怀孕的，员工是否可以要求恢复劳动关系？Q4. Can an employee resume the labor relationship with her employer if she is found to be pregnant after termination of their labor contracts?用人单位违法解除或终止三期员工劳动合同的，员工要求恢复劳动关系通常能够得到裁审机构的支持。但是，在劳动合同系被合法解除或终止的情况下员工也要求恢复劳动关系的，司法实践中因解除或终止的理由不同而呈现如下不同后果：If an employer illegally terminates the contract of an employee undergoing three periods, the employee’s request to resume labor relationship would usually be granted by an arbitral or judicial body. However, where the employee requests to resume a legally terminated contract, the judgment might differ depending on the reason for termination, as seen in practice:第一，如劳动合同因员工提出辞职或经双方协商而解除的，裁审机构一般认为辞职以及协商解除系当事人真实意思表示，故对员工以怀孕为由要求恢复劳动关系的诉求不予支持；Firstly, if the labor contract is terminated by employee’s resignation or by the parties’ mutual agreement, the arbitral or judicial body would tend to believe that the termination reflects the parties’ true intent and not grant the employee’s request to resume labor relationship on pregnancy ground;第二，如劳动合同系期满终止后员工以怀孕为由要求恢复劳动关系的，如确认怀孕的日期早于劳动合同期满终止日期的，裁审机构一般认为劳动关系应当恢复；如确认怀孕日期晚于劳动合同期满终止日期的，裁审机构则不再支持恢复劳动关系。Secondly, when the employee requests to resume the labor relationship based on pregnancy after her labor contract expires, the result would depend on the date of pregnancy. If pregnancy occurs before the contract’s expiration date, the arbitral or judicial body would generally be inclined to resume the labor relationship. Otherwise, the request for resumption would not be granted.问题5. 劳务派遣关系中，用工单位是否可以在员工三期期间内将其退回派遣单位？Q5. In a labor dispatch relationship, can the employing unit return a worker undergoing three periods to the dispatching unit?在劳务派遣关系中，用工单位退回三期员工时将受到限制。在发生如下情形时，用工单位不得退回三期员工：
In a labor dispatch relationship, the employing unit faces certain restrictions in returning a worker undergoing three periods. A dispatched worker undergoing the three periods may not be returned if:1）劳务派遣协议订立时所依据的客观情况发生重大变化，致使劳务派遣协议无法履行；a major change in circumstances, the non-occurrence of which is an assumption on which the contract is made, makes performance of the dispatch work impossible;2）用工单位依法进行经济性裁员；the employing unit implements a mass layoff in accordance with law;3）用工单位与劳务派遣单位签订的劳务派遣协议期满终止。the labor dispatch agreement between the employing unit and the dispatching unit expires.不过，在员工存在严重违纪等过错行为或者用工单位被依法宣告破产、吊销营业执照、被责令关闭、撤销、决定提前解散或者经营期限届满不再继续经营时，用工单位仍可将被派遣员工退回派遣单位。相关司法实践也认为，我国现行劳动法律规定了对三期员工的特殊劳动保护，并不意味着其可以无限制地享受特殊保护待遇。需注意裁审机构对此情形也采取了更为审慎严格的认定标准。因此，用工单位在此问题上还需谨慎处理。However, the worker undergoing three periods may be returned upon (1) her serious disciplinary violations or other faults and (2) the employing unit’s bankruptcy, business license revocation, shutdown, cancellation, liquidation, or business period expiry. This is reflected by the judiciary’s opinion, as seen in practice, that the special protection granted by China’s labor law to employees undergoing three periods is not unbounded. But note: arbitral and judicial bodies would apply greater scrutiny in deciding this type of cases. Therefore, employing units are advised to handle these matters with care.
作者介绍 刘琦 合伙人
021- 2613 6125
tracy.liu@jingtian.com
刘琦律师毕业于华东政法大学和德国法兰克福大学，分别获得法学学士和法学硕士学位。刘律师具有超过10年的法律从业经验，主要业务领域为劳动与雇佣法律和外商投资并购。
刘律师拥有丰富的涉外法律服务经验，曾在一流国际、国内律师事务所工作十余年。刘律师擅长为跨国企业提供高质量的人力资源法律服务，包括提供日常法律咨询，高管解雇谈判，法律风险评估，人力资源合规，劳动合同、规章制度及其他雇佣相关的法律文件的起草与修订，劳务派遣与人力资源外包，员工安置及遣散，外国人在华就业和居留相关事宜，劳动争议解决等方面的法律服务。
连煜雄 律师
021- 2613 6129
larry.lian@jingtian.com
连煜雄律师毕业于中南财经政法大学和厦门大学，分别获得法学学士和法学硕士学位。连律师具有超过10年的法律从业经验，主要业务领域为劳动与雇佣法律和外商投资并购。
连律师擅长为各类内外资企业提供高质量的人力资源法律服务，包括日常法律咨询，法律风险评估，提供合规整体方案，审查、起草和修改劳动合同、规章制度及其他劳动法律文件，处理外国人在华就业和居留的相关事宜，为客户及其员工提供培训服务，设计员工安置方案，高管解雇/离职等。
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