Maternity insurance fund Article 5 The maternity insurance fund shall be raised in a unified way according to the principle of supporting fixed income and balancing revenue and expenditure, and shall be included in the financial special account, and shall be managed by two lines of revenue and expenditure. Article 6 The maternity insurance fund consists of the following items: (1) Maternity insurance premiums paid by enterprises; (2) Fund interest; (3) late fees; (four) other funds incorporated into the maternity insurance fund according to law. Seventh maternity insurance premiums paid by enterprises on a monthly basis. Self-employed workers do not pay maternity insurance premiums. Enterprises pay maternity insurance premiums at 0.8% of the total payment base. The total payment base of an enterprise is the sum of the eligible employee payment bases of the enterprise. The employee payment base is calculated according to the average monthly salary of the previous year; If it is lower than 60% of the average monthly salary of employees in this Municipality in the previous year, it shall be calculated according to 60% of the average monthly salary of employees in this Municipality in the previous year; If it is more than 3 times the average monthly salary of employees in this Municipality in the previous year, it shall be calculated according to 3 times the average monthly salary of employees in this Municipality in the previous year; If it is impossible to determine my average monthly salary in the previous year, it shall be calculated according to the average monthly salary of employees in this city in the previous year. Eighth maternity insurance premium payment standards need to be adjusted, the municipal labor and social security administrative department in conjunction with the municipal finance department put forward an adjustment plan, approved by the Municipal People's government and promulgated for implementation. Ninth maternity insurance premiums paid by enterprises shall be withheld and remitted by social insurance agencies on a monthly basis through the settlement method of "entrusting banks to collect (no payment period)". Social insurance agencies shall establish payment records for enterprises and employees. Article 10 The collection and payment of maternity insurance premiums shall be carried out in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees in the State Council and the Provisions on the Collection and Payment of Social Insurance Fees in Beijing. Maternity insurance fund is an integral part of social insurance fund and a special payment for maternity workers. The main function is to pay medical expenses and maternity allowance for female employees who leave their jobs temporarily due to childbirth. The source of maternity insurance fund is paid by the units participating in the overall planning, and individual employees do not pay maternity insurance premiums. Maternity insurance is related to the national family planning policy, with strong foresight and low risk. Maternity insurance fund aims at the basic balance of income and expenditure, and generally does not leave a large balance. In the process of fund calculation, the fund management institution refers to the number of family planning indicators, salary standards and payment of maternity medical expenses of local employees, calculates the financing ratio of maternity insurance funds, and plans the operation process of maternity insurance funds in the region as a whole. The maternity insurance fund is managed by the local social insurance agency, and the financial, auditing and social insurance supervision institutions at the same level are responsible for supervision.