Maternity insurance fund into the basic medical insurance fund for employees, unified raising, unified grading. According to the sum of the payment ratio of the employer's participation in maternity insurance and employee's basic medical insurance, the employee's basic medical insurance rate of the new employer is determined, and the individual does not pay maternity insurance premium. At the same time, according to the expenditure of the basic medical insurance fund for employees and the demand for maternity treatment, and in accordance with the principle of balance of payments, a rate determination and adjustment mechanism is established.

Regarding the maternity allowance for female employees during maternity leave, those who have participated in maternity insurance shall be paid by the maternity insurance fund according to the average monthly salary of employees in the previous year, and those who have not participated in maternity insurance shall be paid by the employer according to the salary standard of female employees before maternity leave. With regard to the medical expenses for maternity or abortion of female employees, according to the items and standards stipulated in maternity insurance, those who have participated in maternity insurance shall be paid by the maternity insurance fund, and those who have not participated in maternity insurance shall be paid by the employer.