Will deduct employees' wages. Maternity allowance does not need to be deducted from social security and provident fund. There are two payment methods and payment standards for maternity allowance in China: first, in areas where maternity insurance is implemented as a whole, the payment standard is paid according to the average monthly salary of employees in the previous year, and the period is not less than 90 days. In areas where social pooling of maternity insurance is not implemented, maternity allowance is paid by enterprises or units, and the standard is the basic salary and price subsidy for female employees before giving birth, and the period is generally 90 days. 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; Those who have not participated in maternity insurance shall be paid by the employer according to the wage standard of female employees before maternity leave. Medical expenses incurred by female workers in childbirth or abortion shall be paid by maternity insurance fund according to the items and standards stipulated in maternity insurance. Did not participate in maternity insurance, paid by the employer.

Maternity allowance payment standard:

1, and the normal maternity leave is 128 days, which is divided into two parts: prenatal leave and postpartum leave. Prenatal leave 15 days, postpartum leave 1 13 days. For dystocia, the maternity leave will be increased by 15 days, and for multiple births, the maternity leave will be increased by 15 days for each additional baby. Abortion leave is divided into four months, and if it is less than four months, maternity leave is given 15~30 days; After four months, rest for 42 days.

2. Maternity allowance. During maternity leave, the state implements the system of ensuring the income of female employees during pregnancy. According to the legislation, during pregnancy, female employees are not allowed to reduce their basic salary. In addition, the price subsidies stipulated by the state are paid as usual.

3. Labor and health protection. The main measures are: it is forbidden to arrange female workers to engage in intensive labor and labor that is taboo during pregnancy. It is also not allowed to extend working hours beyond normal working days; For female workers who are not competent for their original jobs, reduce their workload or arrange other jobs; For female workers who have been pregnant for more than 7 months, night shift work shall not be arranged, and certain rest time shall be arranged; Female workers are allowed to have prenatal check-ups during working hours, and the check-up time is regarded as attendance, and production quotas will reduce it accordingly.

4, breastfeeding treatment. When the baby is less than one year old, female employees have two breastfeeding breaks in each class, each time lasting 30 minutes. For each additional baby born in multiple births, 30 minutes will be added, and the breastfeeding round-trip time will be regarded as labor time. During lactation, it is not allowed to engage in labor with three-level physical labor intensity and labor that is forbidden during lactation, and it is not allowed to extend working hours. Generally, night shifts are not arranged.

Legal basis: 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, and the spouses of unemployed persons shall 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.