Maternity insurance benefits in China mainly include two items. First, maternity allowance is used to protect the basic needs of female employees during maternity leave; The second is maternity medical care, which is used to ensure the basic medical care needs of female employees during pregnancy, childbirth and birth control surgery.
Maternity insurance fund is an integral part of social insurance fund and a special payment for maternity workers. The main function is to pay medical expenses and maternity allowance for female employees who leave their jobs temporarily due to childbirth. The source of maternity insurance fund is paid by the units participating in the overall planning, and individual employees do not pay maternity insurance premiums. Maternity insurance is related to the national family planning policy, with strong foresight and low risk. Maternity insurance fund aims at the basic balance of income and expenditure, and generally does not leave a large balance. In the process of fund calculation, the fund management institution refers to the number of family planning indicators, salary standards and payment of maternity medical expenses of local employees, calculates the financing ratio of maternity insurance funds, and plans the operation process of maternity insurance funds in the region as a whole. The maternity insurance fund is managed by the local social insurance agency, and the financial, auditing and social insurance supervision institutions at the same level are responsible for supervision.