Social security is deducted from salary during maternity leave. During maternity leave, in social security, individual contributions are borne by individuals and unit contributions are borne by units. During maternity leave, the unit has no right to deduct individual contributions, and employees should pay individual contributions to the unit at this time. However, workers do not have to bear the part of the unit payment. The insurance payment method during maternity leave is the unit payment part, and the unit part will continue to be paid according to the social insurance payment base of last month. The individual part shall be handed over to the unit by the female employee on maternity leave and paid by the unit in a unified way. The standard of monthly maternity living allowance for female workers on maternity leave is the payment base of urban old-age insurance premium in the month of their birth or abortion, and this base itself is calculated according to the income of employees in that month.

Social security and provident fund for employees during maternity leave need to be paid through normal channels. Units and individuals bear the corresponding parts respectively, without the full commitment of the unit. Generally speaking, the unit will inform employees to pay in advance, or let employees pay in advance what they need to bear.

1. If the employer has paid maternity insurance premium, its employees shall enjoy maternity insurance benefits; Unemployed spouses of employees enjoy maternity medical expenses in accordance with state regulations. The required funds are paid from the maternity insurance fund. Maternity insurance benefits include maternity medical expenses and maternity allowance.

2. Maternity allowance refers to the living expenses paid to professional women when they leave their jobs due to childbirth according to the provisions of national laws and regulations. In areas where social pooling of maternity insurance is implemented, the maternity insurance fund is paid according to the standard of the average monthly salary of employees in the previous year, and the payment period is generally consistent with the maternity leave period, not less than 90 days. Since the month after the insured female employee gives birth or miscarries, the employer will no longer pay wages during maternity leave, and the maternity allowance will be paid to the insured female employee's bank card monthly by the social security department in a socialized way. It is also reasonable to pay the insurance fees such as pensions, because the unit only needs to pay the part of the unit, and the old-age medical care and unemployed individuals during maternity leave are still borne by themselves.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.