The Church of Scientology does not mandate a position on these subjects. They are an individual’s personal choice and Scientology parishioners are totally free to decide for themselves.
In Scientology, procreation and the rearing of children is one of the Eight Dynamics of existence. Couples are free to decide the size of their own family, and Scientologists do so in accord with their determination as to the greatest good across their dynamics.
As described in Dianetics: The Modern Science of Mental Health, even attempted abortions are traumatic physically and spiritually to an unborn child, as well as to the mother. Abortion is therefore rare among Scientologists, who recognize that even an unborn fetus may already be occupied by a spiritual being. In some instances, however, abortion might be a recourse owing to health concerns for the mother or other personal factors. The Church never advocates abortion to Church staff or to parishioners.