Legal analysis: Maternity insurance is managed in a territorial way. Maternity insurance expenses shall be co-ordinated by the society, raised according to the principle of supporting fixed income and basically balancing income and expenditure, and shall not be accumulated. Enterprises shall pay a certain proportion of their total wages, and the specific proportion shall be determined by the provinces, autonomous regions and municipalities directly under the Central Government. In principle, the proportion of payment is controlled at about 0.6% of the total wages of enterprises, which can be adjusted in time according to the expenses, but the maximum amount shall not exceed 1% of the total wages of enterprises. Maternity insurance premiums are paid by enterprises and included in enterprise management expenses. Workers and individuals do not pay maternity insurance premiums, 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 specific proportion of maternity insurance premiums paid by enterprises shall be determined by the local people's government according to the local specific conditions, and may be adjusted in time according to the expenses, but the maximum shall not exceed 1% of the total wages. Maternity insurance is also called maternity insurance. Maternity insurance is a social insurance system in which the state and society give material help in time when workers temporarily stop working because of childbirth through national legislation. Maternity insurance is a social security system that the state raises maternity funds by compulsory means according to the characteristics of women's fertility and provides timely economic help for pregnant and lying-in women. It mainly includes maternity allowance and maternity medical treatment. The insured unit is 1% of the sum of the employee payment bases of the unit (other regions may adjust the proportion due to local policies, such as Guangzhou, which is 0. 85%) to pay maternity insurance, workers do not pay. Maternity insurance premiums and endowment insurance premiums are collected together, and social insurance agencies manage them separately. Enterprises with or without female employees should pay maternity insurance premiums in full and on time according to regulations, and female employees can enjoy maternity insurance benefits according to regulations.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do 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.