1. The maternity allowance for the first child is the same as that for the second child. As long as it conforms to the national family planning policy, giving birth to a second child enjoys the same treatment as giving birth to a child. The Social Insurance Law stipulates that maternity allowance is calculated and paid according to the average monthly salary of employees in the previous year. So this standard has nothing to do with the number of births.

2. Legal basis: Article 56 of People's Republic of China (PRC) Social Insurance Law.

Workers in any of the following circumstances can enjoy maternity allowance in accordance with state regulations:

(1) Female employees enjoy maternity leave;

(2) Enjoy family planning operation leave;

(3) Other circumstances stipulated by laws and regulations.

Second, is there a conflict between maternity allowance and wages?

No conflict. Maternity allowance is not maternity pay. Generally speaking, maternity allowance is the living expenses paid by the state for female employees to enjoy maternity leave stipulated by the state. However, maternity leave salary is the salary paid by the employer to employees on maternity leave. The subjects of distribution are different. Maternity allowance is paid to the employer by the social insurance institution, and then paid to the maternity workers by the employer; However, maternity leave wages are paid directly to employees by employers. Units must participate in maternity insurance to enjoy maternity allowance. Moreover, some cities stipulate that maternity insurance premiums must be paid for a certain number of years, such as one year. However, the employer has not participated in maternity insurance and has not reached the payment period, and still needs to pay maternity leave wages; Relevant legal basis: the maternity allowance for female employees during maternity leave is paid by the maternity insurance fund according to the average monthly salary of employees in the previous year; Those who have not participated in maternity insurance shall be paid by the employer according to the wage standard of female employees before maternity leave. Medical expenses incurred by female workers in childbirth or abortion shall be paid by maternity insurance fund according to the items and standards stipulated in maternity insurance. Did not participate in maternity insurance, paid by the employer.