ABSTRACT OF THE MATERNITY BENEFIT ACT, 1961
(As Amended by the Maternity Benefit Amendment Act, 2017)
1. Eligibility for Benefit
No woman shall be entitled to maternity benefit unless she has actually worked in an establishment of the employer for a period of not less than eighty (80) days in the twelve months immediately preceding the date of her expected delivery.
2. Leave Entitlements
Childbirth: * 26 weeks for the first two surviving children (maximum 8 weeks prior to delivery).
12 weeks for women having two or more surviving children (maximum 6 weeks prior to delivery).
Adoption/Commissioning Mother: 12 weeks from the date the child is handed over (child must be below 3 months of age).
Miscarriage/Medical Termination: 6 weeks from the date of miscarriage or termination.
Tubectomy Operation: 2 weeks leave with wages immediately following the day of operation.
Illness arising out of Pregnancy: Maximum 1 month additional leave (in addition to the 26/12 weeks) upon production of medical proof.
3. Cash Benefits
Maternity Benefit: Average daily wage for the period of actual absence.
Medical Bonus: ₹3,500/- (if no pre-natal and post-natal care is provided by the employer free of charge).
4. Right to Nursing Breaks
Every woman who returns to duty after delivery shall, in addition to the interval for rest, be allowed in the course of her daily work two breaks for nursing the child until the child attains the age of 15 months.
5. Crèche Facility
Every establishment having fifty (50) or more employees shall have the facility of a crèche. The employer shall allow four visits a day to the crèche by the woman, which shall also include the interval for rest allowed to her.
6. Prohibition of Dismissal
When a woman absents herself from work in accordance with the provisions of this Act, it shall be unlawful for her employer to discharge or dismiss her during or on account of such absence or to give notice of discharge or dismissal on such a day that the notice will expire during such absence.
7. Penalties for Contravention
Any employer who contravenes the provisions of this Act shall be punishable with imprisonment which shall not be less than three months but which may extend to one year and with a fine which shall not be less than ₹2,000/- but which may exte1nd to 2₹5,000/-.
Summary of Statutory Compliances for CS Professionals
| Document / Registry | Reference | Preservation Period |
| Muster Roll | Form A | 3 Years |
| Record of Benefit Paid | Form M | 3 Years |
| Annual Return | Form L | Filed by 31st Jan each year |
| Notice Display | Abstract | Permanent |