Legal analysis: If the employer pays maternity insurance to the employee, and the employee receives the maternity leave allowance paid by the maternity insurance during the maternity leave, the employer does not need to pay the employee maternity leave wages, because the maternity allowance is the maternity leave wage. If the employer fails to pay maternity insurance to the employee and the employee is unable to enjoy maternity benefits, the employer should pay the employee maternity leave wages. Employees who have participated in maternity insurance for a total of one year and are still participating in the insurance when giving birth (miscarriage) will enjoy maternity insurance benefits in accordance with relevant regulations. Maternity allowance: (per capita salary paid by the unit in the current month/30 days × number of vacation days).

The wages of lactating employees will be paid at 80% of the salary for six and a half months, and 70% for the extended period. The salary for the six-and-a-half-month breastfeeding leave will be paid at 80% of the original salary. The personal salary here refers to the take-home salary (excluding production allowances and bonuses) of the female employee’s normal working months before taking prenatal leave or taking maternity leave. If a female employee has difficulty living and meets the city's living difficulty subsidy standards, the unit shall provide hardship subsidy in accordance with relevant regulations.

If a female employee really has difficulties after the six-and-a-half-month lactation leave and requires to continue to take leave to breastfeed her baby, each unit may extend the lactation leave as appropriate based on the actual situation of production and the female employee, but shall not more than one year. During this period, his salary will be paid at 70% of his salary (if he really has difficulty in living, it can be increased appropriately, but the maximum will not exceed 80% of his salary).

Legal basis: "Special Provisions on Labor Protection of Female Employees" Article 8 Maternity allowances for female employees during maternity leave, for those who have participated in maternity insurance, shall be paid by the maternity insurance based on the employer's average monthly salary of employees in the previous year. Fund payment; for those who do not participate in maternity insurance, the employer will pay according to the standard of female employees’ pre-maternity leave wages.

The medical expenses for childbirth or miscarriage of female employees shall be paid by the maternity insurance fund in accordance with the items and standards stipulated in maternity insurance. For those who have participated in maternity insurance, they shall be paid by the maternity insurance fund; for those who have not participated in maternity insurance, they shall be paid by the employer.

Article 26 of the "Population and Family Planning Law of the People's Republic of China" During pregnancy, childbirth and breastfeeding, women enjoy special labor protection and can receive assistance and compensation in accordance with relevant national regulations. Citizens who undergo family planning surgeries enjoy state-stipulated leave; local people's governments may provide rewards.