Private-sector employers are obliged to pay a contribution for each employee to the maternity fund. Rates can be found here.
Note: If the employee’s age is equal to or above the age of 65 years then they are entitled not to pay MLF.
Maternity Leave Fund is calculated as follows:
Annual Gross / 52 = Weekly wage
Based on weekly wage, check the Category that the employee falls under.
Rate of Category * number of Mondays worked
Annual salary: 20799.48 / 52
Weekly wage = 399.99
Therefore Category C (cause born after 1962)
Rate = 0.3% of weekly = 1.199 * 4 Mondays
= 4.799, therefore, MLF is 4.80
Annual salary: 5039.48 / 52
Weekly wage = 96.913
Therefore Category B (cause employee is over 18)
Rate = 0.54 * 4 Mondays