Who should bear the insurance expenses during maternity leave?

Legal analysis: during maternity leave, female employees should bear the social insurance premiums paid by individuals according to law. During maternity leave and the duration of labor relations, both employers and workers must participate in social insurance according to law and pay social insurance premiums respectively according to the legal proportion. During the maternity leave of female employees, the social insurance premiums borne by individuals are withheld and remitted by the employer in the maternity leave allowance.

Legal basis: Article 56 of the full text of the Social Insurance Law of People's Republic of China (PRC): In any of the following circumstances, employees shall enjoy maternity allowance in accordance with state regulations:

(1) Female employees enjoy maternity leave;

(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.