According to the Social Insurance Law and the Trial Measures for Maternity Insurance for Enterprise Employees, the sources of maternity insurance funds in China include the following parts: (1) maternity insurance premiums paid by enterprises. Article 53 of the Social Insurance Law stipulates that employees should participate in maternity insurance, and employers should pay maternity insurance premiums in accordance with state regulations, while employees do not pay maternity insurance premiums. "(2) the interest of the fund. According to the "Trial Measures for Maternity Insurance for Enterprise Employees", Article 8 "The maternity insurance fund is deposited in the special account of the maternity insurance fund opened by the social insurance agency in the bank. Banks should calculate interest according to the personal savings deposit rate of urban and rural residents in the same period, and the interest earned will be transferred to the maternity insurance fund. "(3) financial subsidies are the embodiment of the government's social security responsibility, and governments at all levels give financial subsidies when the maternity insurance fund cannot make ends meet. (4) late fees. According to Article 12 of the Trial Measures for Maternity Insurance for Enterprise Employees: "Enterprises must pay maternity insurance premiums on schedule; Those who fail to pay within the time limit will be charged a late fee on a daily basis, which will be transferred to the maternity insurance fund. "(five) other funds incorporated into the maternity insurance fund according to law.