All employees who have established labour relations with employers, including male employees, should participate in maternity insurance. The maternity insurance is entirely borne by the company and individuals do not need to do the contribution.

For female employees, whose accumulated contribution of maternity insurance premiums for 12 months or continuous payment of maternity insurance premiums for 9 months during the month of childbirth and miscarriage, the maternity insurance fund shall be paid in full by the maternity insurance fund. At the same time, if the employer of a female employee’s childbirth or miscarriage for the month contributed the childbirth insurance premium for less than 12 months and continuously contributed the childbirth insurance premium for less than 9 months, the childbirth living allowance is divided by 12 by the childbirth insurance fund according to the number of months. The proportion of income is paid, and the remaining part is paid in advance by the employer where the female employee’s childbirth and abortion are located. After declaring the accumulated contribution of maternity insurance premiums for 12 months or continuous contribution of maternity insurance premiums for 9 months, the employer can apply to the social security agency for payment.

Generally speaking, the calculation of maternity allowance can refer to the following formula:

• If the average monthly salary in the previous year for the employer was lower than the employee's salary standard before maternity leave, the employer shall make up for the maternity allowance based on the employee's salary standard.