Legal analysis: Maternity allowance includes childbirth allowance and induced abortion allowance. Calculation formula: monthly per capita payment base of maternity allowance person ÷3 days × maternity leave days

Legal basis: Special Provisions on Labor Protection of Female Employees

Article 3 The employing unit shall strengthen labor protection of female employees, take measures to improve labor safety and health conditions of female employees, and train female employees on labor safety and health knowledge.

Article 8 The maternity allowance for female employees during maternity leave shall be paid by the maternity insurance fund according to the standard of the average monthly salary of employees in the previous year for those who have participated in maternity insurance; Those who have not participated in maternity insurance shall be paid by the employer according to the standard of the salary of female employees before maternity leave.

The medical expenses for maternity or abortion of female employees shall be paid by the maternity insurance fund according to the items and standards stipulated in maternity insurance. Those who have not participated in maternity insurance shall be paid by the employer.