With the development of the social welfare insurance system, the protection of the rights and interests of female employees during special periods such as pregnancy, childbirth, and lactation is becoming increasingly perfect. If female employees return to work early during maternity leave, can they receive both maternity allowance and maternity leave pay? Recently, a judgment from the Third Intermediate People's Court of Beijing provided the answer: the two have different legal natures and can be obtained simultaneously. On February 23, 2022, Liu had a communication with Wang, the legal representative of a certain science and trade company, regarding maternity leave during pregnancy. Liu inquired via WeChat whether it was feasible to work from home or go to work for half a day during maternity leave, and whether the corresponding leave could be postponed. Regarding this, Wang replied, "Okay, as long as it doesn't delay work." On March 26 of the same year, Liu gave birth smoothly, and the relevant department approved the payment of a maternity allowance of 26059.37 yuan. From April 14th to September 19th, Wang communicated and arranged work with Liu multiple times through WeChat, email, and other means. A certain technology and trade company paid Liu a monthly salary during the aforementioned period. Later, a dispute arose between the two parties, and a certain science and trade company filed a lawsuit to the court, claiming that Liu received both maternity allowance and salary during his maternity leave, which constituted duplicate income, and the maternity allowance received should be returned. Regarding this, Liu argued that he provided normal labor during maternity leave, and the salary was earned through labor. Receiving maternity allowance is his legitimate right and should not be refunded. After the trial, the Beijing Third Intermediate People's Court held that the legal nature of maternity allowance and labor remuneration is different and cannot be simply replaced by each other. The maternity leave enjoyed by female employees due to childbirth is a statutory right. Giving up maternity leave and returning to work early is a manifestation of love and dedication to the job, and should be respected. According to the Special Regulations on the Labor Protection of Female Employees, the maternity allowance for female employees during maternity leave shall be paid by the maternity insurance fund according to the standard of the average monthly salary of employees in the previous year for those who have already participated in maternity insurance; For those who have not participated in maternity insurance, the employer shall pay according to the standard of female employees' pre maternity leave wages. Even if the amount of maternity allowance received by female employees is higher than their pre childbirth salary, the employer has no right to demand a refund of the difference. From the perspective of emphasizing the dual protection of female workers' labor rights and reproductive rights, employers should pay corresponding labor remuneration to postpartum female workers who work early, which is in line with relevant provisions of labor laws, social order, good customs, fairness and justice, and should be encouraged. In this case, Liu and the legal representative of the company, Wang, reached an agreement on working from home during maternity leave, extending leave, and other matters. During maternity leave, Wang also communicated with Liu multiple times and arranged work. However, a certain technology and trade company's request for Liu to return the maternity allowance lacks legal basis and should not be supported. Based on this, the court ruled to reject the relevant claims of a certain technology and trade company. The nature of maternity allowance and maternity leave pay is different. After the court hearing, it was stated that maternity allowance belongs to the scope of national maternity insurance benefits. According to the provisions of China's Social Insurance Law, maternity insurance benefits include maternity medical expenses and maternity allowance. Employees who have one of the following situations can enjoy maternity allowance according to national regulations: female employees enjoy maternity leave; Enjoy family planning surgery leave; Other circumstances stipulated by laws and regulations. Maternity leave pay belongs to the category of salary benefits. According to the relevant regulations of the National Bureau of Statistics on the composition of total wages, it is a special type of salary paid under special circumstances, including wages paid according to the hourly wage standard or a certain proportion of the hourly wage standard for reasons such as illness, work-related injury, maternity leave, and family planning leave, in accordance with national laws, regulations, and policies. Maternity leave pay is calculated based on the female employee's salary before giving birth. According to relevant regulations, if the calculation period is less than a whole month, it is calculated by dividing the employee's salary by 21.75 and multiplying it by the number of paid days during the maternity leave period. From a legal perspective, maternity allowance is a maternity welfare provided by the state to female workers who give birth through the maternity insurance system, reflecting social support and protection for reproductive behavior, and possessing social security attributes; Wages are the consideration received by workers based on their labor relationship with the employer through the provision of labor. The legal nature of the two is different and cannot be simply replaced by each other. ”The judge also pointed out that if female employees take normal leave during their maternity leave in accordance with the law, in principle, they cannot have both maternity allowance and maternity leave pay, and can only receive the "higher" amount of the two. However, if the employer voluntarily pays maternity leave pay in addition to maternity allowance when female employees take legal leave, it should be respected. If a female employee returns to work early during her maternity leave to provide labor, judicial rulings usually consider that she can receive both maternity allowance and maternity leave pay at the same time. The judge explained that the legislative purpose of laws and regulations such as China's Social Insurance Law and the Special Provisions on the Labor Protection of Female Workers is to protect the reproductive and labor rights of female workers. In the absence of a clear prohibition on female workers receiving both maternity allowances and wages, a favorable interpretation should be made to fully achieve the legislative purpose of the law. Protecting the dual rights and interests of female employees during special periods is not only a necessary requirement of the legal system, but also a significant symbol of social civilization progress. Giving up maternity leave and returning to work early by female employees is a manifestation of their dedication to their job. It not only sacrifices their own rest and vacation time, but also creates additional wealth for employers. Employers pay corresponding wages to female employees who return to work early, which is in line with social order, good customs, fairness and justice. In this case, the evidence in the case shows that Liu did communicate with the legal representative of a certain science and trade company, Wang, regarding issues such as working from home during maternity leave and extending leave, and obtained Wang's consent. During the maternity leave, Wang also communicated with Liu multiple times and arranged work. After Liu's maternity leave ended, the science and trade company did not arrange for Liu to take any compensatory time off. Therefore, the salary paid by the company to Liu during this period was based on the labor remuneration he provided, which cannot be simply equated with the maternity allowance and is not a duplicate income. Therefore, Liu does not need to return the maternity allowance to the company. (New Society)