Legal analysis: The maternity allowance is calculated and paid by the maternity insurance fund according to the average monthly salary of the employees of the employer in the previous year when the insured gives birth or carries out family planning surgery, divided by 30, and then multiplied by the prescribed number of vacation days. The average monthly salary of employees in the previous year of the employing unit shall be determined according to the sum of the total monthly wages of employees insured in the previous natural year of the unit approved by the social insurance agency divided by the sum of the number of employees insured in each month. If the employer does not have the average monthly salary of employees in the previous year, the maternity allowance shall be calculated according to the average monthly salary of employees in this year.

Legal basis: Article 8 of the Provisions on Labor Protection of Female Workers stipulates that the maternity allowance of female workers during maternity leave shall be 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.