Legal analysis: Regardless of the nature of the enterprise, it is the legal obligation of the enterprise to insure maternity insurance for female workers, and private enterprises are no exception.

Maternity insurance refers to a form of social insurance that allows female workers to obtain necessary economic compensation and medical security during pregnancy and childbirth in accordance with the law.

Legal basis: "Trial Measures for Maternity Insurance for Enterprise Employees" Article 2 These Measures apply to urban enterprises and their employees.

Article 4: Maternity insurance raises funds based on the principle of revenue based on expenditure and a basic balance between revenue and expenditure. Enterprises pay maternity insurance premiums to social insurance agencies according to a certain proportion of their total wages to establish maternity insurance funds.

The withdrawal ratio of maternity insurance premiums is determined by the local people's government based on the number of planned births and the cost of maternity allowances, maternity medical expenses, etc., and can be adjusted in a timely manner based on expenditures, but the maximum shall not exceed 1% of total wages.

Maternity insurance premiums paid by enterprises are treated as period expenses and included in enterprise management expenses.

Individual employees do not pay maternity insurance premiums.