Article 5 The maternity insurance fund consists of the following items: (1) maternity insurance premiums paid by the employer; (2) maternity insurance fund interest; (3) late fees for delayed payment of maternity insurance premiums; (4) inclusion in the maternity insurance fund in accordance with the law

of other funds.

Article 6: Maternity insurance premiums are raised based on the principle of “determining revenue based on expenditure and balancing revenue and expenditure”.

When an employer pays maternity insurance premiums, the employer shall use the total wages of its employees in the previous year (for individual industrial and commercial households with employees, the average wages of employees in the coordinating area in the previous year) shall be used as the payment base.

In principle, the contribution rate shall not exceed 0.7% of the employee's total salary.

The specific proportion is determined by the coordinating regional people's government.

However, if it exceeds 0.7%, it shall be reported to the Provincial People's Government for approval.

The proportion of maternity insurance premiums paid by public institutions with full funding from government agencies and finances shall not exceed 0.4% of the total wages of employees, and shall be allocated from the coordinating regional civil servants’ medical subsidy funds. If no civil servants’ medical subsidy has been established, the payment shall be borne by the same level of finance.

Article 7 Employers must truthfully declare the number of employees and total wages, and pay maternity insurance premiums on time and in full.

Individual employees do not pay maternity insurance premiums.

The maternity insurance premiums that the employer should pay should be paid at the same time as the basic medical insurance premiums that should be paid.

Article 8 The overall planning level of maternity insurance funds is consistent with that of basic medical insurance. Employers shall participate in maternity insurance in accordance with the principle of territorial management.

Article 9 The maternity insurance fund is used for the following expenditures: (1) Maternity allowances for female employees during their vacations; (2) Maternity medical expenses for female employees; (3) Medical expenses for family planning surgeries for employees; (4) Parents of only children who have an only child shall be entitled to the following expenses upon retirement:

Specify a portion of the incentive fee to be enjoyed.

Article 10 The maternity insurance fund shall be deposited into a special financial account of the social security fund and shall be used exclusively for the special purpose.

No unit or individual may misappropriate maternity insurance funds for other purposes.

Article 11 The labor and social security administrative departments shall supervise and inspect the collection and payment of maternity insurance premiums and the management and use of maternity insurance funds in accordance with the law.

The financial department and the audit department shall supervise the income, expenditure and management of maternity insurance funds in accordance with the law.