1. First of all, the salary paid by the company during maternity leave and the maternity allowance paid by the Social Security Bureau cannot be enjoyed at the same time. The calculation method of maternity allowance is: monthly salary /30 days × maternity leave days. 2. If the company has paid social security, the company does not need to pay wages to employees during maternity leave, but the company will apply for maternity allowance from the maternity insurance fund with the birth certificate of female employees, and the maternity allowance will be used as the salary of female employees during maternity leave. However, if the base of maternity insurance premium paid by enterprises for employees is lower than the average wage income of female employees in the previous year, the maternity allowance received by female employees will be lower than their wages during normal attendance, and enterprises need to make up the difference. 3. If the unit fails to pay social security, the company will pay wages according to normal attendance during maternity leave.

Legal objectivity:

Trial Measures for Maternity Insurance for Enterprise Employees Article 5 Female employees shall enjoy maternity leave in accordance with the provisions of laws and regulations. Maternity allowance during maternity leave is calculated and paid by the maternity insurance fund according to the average monthly salary of employees in the previous year.