Maternity allowance refers to the living expenses paid to professional women when they leave their jobs due to childbirth. It is a cash compensation for the loss of income of female employees, aiming at ensuring their basic living needs during maternity leave. Maternity allowance is calculated and paid according to the average monthly salary of employees in the previous year of the employer.

China's maternity allowance payment methods and payment standards are divided into two situations:

1. In areas where social pooling of maternity insurance is implemented, the payment standard shall be paid according to the average monthly salary of employees in the previous year, with a period of not less than 98 days;

2. In areas where social co-ordination of maternity insurance is not implemented, maternity allowance is paid by enterprises or units, and the standard is the basic salary and price subsidy for female employees before giving birth, and the period is generally 98 days. In some areas, professional women who marry late and have children late are encouraged to extend the period of maternity allowance appropriately.

Article 53 of the Social Insurance Law of People's Republic of China (PRC)

Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.

Fifty-fourth employers have paid maternity insurance premiums, and their employees 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.