Is maternity allowance included in the social security base?

Legal analysis: the monthly payment base of employees in the current year is determined by dividing the actual salary of employees in the previous year by the actual number of months. Maternity allowance paid by female employees during maternity leave is not included in the wages payable by employees of this unit, and may not be included in the approved payment base.

Legal basis: Article 54 of the Social Insurance Law of People's Republic of China (PRC), if the employer has paid maternity insurance premium, 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.