Legal basis: "Trial Measures for Maternity Insurance for Enterprise Employees" Article 4 Maternity insurance shall raise funds according to the principle of "fixed income by expenditure and basic balance of income and expenditure", and enterprises shall pay maternity insurance premiums to social insurance agencies according to a certain proportion of their total wages and establish maternity insurance funds. The extraction ratio of maternity insurance premium is determined by the local people's government according to the number of family planning, maternity allowance, maternity medical expenses and other expenses, and can be adjusted in time according to the expenses, but the maximum shall not exceed 1% of the total wages. Maternity insurance premiums paid by enterprises are included in the management expenses of enterprises as the period expenses. Self-employed workers do not pay maternity insurance premiums.
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The above answer is only for the current information combined with my understanding of the law, please refer carefully!
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