According to China's relevant regulations, as long as it meets China's fertility requirements, both the first child and the second child have maternity allowance. The requirement is: you can apply for maternity allowance only after you have paid maternity insurance in full for one year. Whether it is the first child or the second child, there are certain payment standards for maternity allowance and medical expenses. It is necessary to make a reasonable evaluation according to the average contribution coefficient of annual maternity insurance. Maternity allowance amount = average salary base paid by the unit in the month of delivery ÷30× maternity leave days. The salary base refers to the social security payment base, that is, the deduction base of five insurances and one gold. The social security payment base is calculated according to the monthly average of all wage income in the previous social security year, that is, the average wage in the previous year, including year-end bonuses, allowances and bonuses.

Legal objectivity:

Article 54 of the Social Insurance Law of People's Republic of China (PRC) * * * If the employer has paid maternity insurance premiums, its employees shall enjoy maternity insurance benefits; Unemployed spouses of employees enjoy maternity medical expenses in accordance with state regulations. The required funds are paid from the maternity insurance fund. Maternity insurance benefits include maternity medical expenses and maternity allowance. Article 56 of the Social Insurance Law of People's Republic of China (PRC) * * * Employees can enjoy maternity allowance in accordance with state regulations in any of the following circumstances: (1) Female employees enjoy maternity leave when giving birth; (2) Enjoy family planning operation leave; (3) Other circumstances stipulated by laws and regulations. Maternity allowance is calculated and paid according to the average monthly salary of employees in the previous year of the employer.