It is determined according to the average salary of the unit where the female employee works during the maternity period.

First, understand the basic concept of maternity allowance

Maternity allowance is a social security system established by the state to encourage childbearing and protect the rights and interests of female workers during childbirth. During the maternity period, female workers can receive a certain amount of maternity allowance from their units to compensate for the economic losses caused by childbirth.

Second, determine the calculation range of the average monthly salary.

When calculating the average monthly salary of maternity allowance, we must first determine the calculation range. Generally speaking, this range includes the wage income of female employees for a period of time before giving birth, and the specific length of time may vary according to regions and policies. At the same time, we should exclude some non-recurring and non-fixed income, such as bonuses and allowances.

Three, the specific calculation method of the average monthly salary

The average monthly salary is usually calculated by dividing the total wages of female employees within the calculation range by the number of months. For example, if the calculation range is the salary income of female employees in the first six months, then the total salary of these six months needs to be added up and then divided by 6 to get the average monthly salary.

It should be noted that when calculating the average monthly salary, the principles of fairness, justice and rationality should be followed to ensure that female employees can really get the maternity allowance they deserve.

Fourth, consider the handling of special circumstances.

Under some special circumstances, such as the change of work units of female employees during their childbearing period, or the major changes of work units during their childbearing period, it may be necessary to adjust the calculation of the average monthly salary according to the specific circumstances. The way to deal with these special situations usually needs to refer to the relevant local policies and regulations.

To sum up:

The calculation of the monthly average salary of maternity allowance is determined according to the average salary of the unit where the female employee works during the maternity period, and the principles of fairness, justice and rationality need to be followed. In the process of calculation, it is necessary to define the calculation range, adopt the correct calculation method, and consider the treatment method of special circumstances. Through reasonable calculation, it can be guaranteed that female workers will receive due economic support during their childbearing period.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 56 provides that:

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.

Maternity allowance is calculated and paid according to the average monthly salary of employees in the previous year of the employer.

Special provisions on labor protection for female workers

Article 8 provides that:

Maternity allowance for female employees during maternity leave shall be paid by the maternity insurance fund according to the standard of 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.