Core Points - The maternity allowance is calculated based on the average monthly salary of employees in the previous year at the employee's workplace, and it is exempt from personal income tax [3] - The formula for maternity allowance is: (average monthly salary of the employer in the month of termination of pregnancy ÷ 30 days) × number of days of maternity leave [3] - Generally, female employees tend to be younger and have shorter tenure, resulting in their workplace average salary being higher than their personal salary, leading to maternity allowances often exceeding their personal salaries [3] Maternity Leave Salary Payment - If a female employee has received maternity allowance and medical subsidies during maternity leave, and the allowance is higher than the average salary, the employer is not required to pay maternity leave salary; if it is lower, the company must make up the difference [6] - If the employer has not paid maternity insurance for the employee, the employee can request the company to pay maternity leave salary [6] Unmarried Childbirth and Coverage - Female employees are entitled to statutory maternity leave of 98 days and corresponding maternity allowance regardless of marital status, as long as there is a childbirth event; unmarried women who experience miscarriage can also enjoy 15 to 42 days of leave and apply for maternity leave salary [7] - The previous maternity insurance coverage was limited to enterprise employees, but it has now expanded to include flexible employment personnel, migrant workers, and new employment forms [9] - For example, in Shanghai, flexible employment personnel pay the basic medical insurance fee at the current rate, with 1% considered as maternity insurance contribution [9]