Among the five insurances and one gold, maternity insurance is not paid by individuals, but by units. Therefore, the payment base is not personal, but the total payment base of the unit multiplied by the corresponding payment ratio. At present, maternity insurance is no longer paid separately, but merged with medical insurance. When the maternity allowance is reimbursed, because there is no personal base, all units have a unified base. Maternity insurance premiums shall be paid by the employer on a monthly basis according to a certain proportion of the total wages of the employees of the unit. The minimum payment base of maternity insurance is not lower than the average monthly salary of local employees in the previous year, but the maximum is not higher than 300% of the average monthly salary of local employees in the previous year. Maternity insurance needs to be paid by the unit in a unified way, and individual employees cannot pay maternity insurance premiums by themselves.

Maternity insurance regulations

Article 4 The maternity insurance fund consists of the maternity insurance premium paid by the employer, the interest income of the maternity insurance fund and other funds incorporated into the maternity insurance fund according to law.

Article 5 The maternity insurance fund shall be raised and used in accordance with the principle of "fixed expenditure based on income and balance of payments".

Article 6 The employing unit shall pay maternity insurance premiums according to a certain proportion of the total wages of its employees, and the payment proportion shall generally not exceed 0.5%. The specific proportion of payment shall be put forward by the overall planning areas according to the local actual situation and implemented after being approved by the provinces, autonomous regions and municipalities directly under the Central Government. If it exceeds 0.5% of the total wages, it shall be reported to Ministry of Human Resources and Social Security for the record.

Seventh maternity insurance fee collection in accordance with the provisions of social insurance fee collection.