女职工劳动保护特别规定 第八条

女职工产假期间的生育津贴，对已经参加生育保险的，按照用人单位上年度职工月平均工资的标准由生育保险基金支付；对未参加生育保险的，按照女职工产假前工资的标准由用人单位支付。女职工生育或者流产的医疗费用，按照生育保险规定的项目和标准，对已经参加生育保险的，由生育保险基金支付；对未参加生育保险的，由用人单位支付。

Special Ruleson the Labor Protection of Female Employees, Article 8

Thematernity subsidy for female employees who have participated in maternityinsurance during their maternity leave shall be paid by the maternity insurancefund and calculated on the basis of the average monthly wages of employees paidby employers during the previous year; and the maternity subsidy for femaleemployees who have not participated in maternity insurance shall be paid by theemployers and calculated on the basis of the wages of female employees prior totheir maternity leave.