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Home / Blog / Maternity Benefit Act: Employer Obligati...
Statutory & Tax

Maternity Benefit Act: Employer Obligations and Compliance

S
Statura Team
· 13 Oct 2026 · 2 min read · 3 views
Maternity Benefit Act: Employer Obligations and Compliance

Any establishment with 10 or more employees must comply with the Maternity Benefit Act, which mandates 26 weeks of paid maternity leave for the first two children (12 weeks for the third child onward), a mandatory creche facility for establishments with 50+ employees, and work-from-home options where the nature of work permits, after the leave period.

Core entitlements

EntitlementDetail
Paid leave (1st/2nd child)26 weeks
Paid leave (3rd child onward)12 weeks
Adoption/surrogacy leave12 weeks
Creche facilityMandatory if 50+ employees
Creche visits allowed4 times a day (including rest intervals)

What employers must do

  • Pay full wages during the entire leave period (not reduced pay)
  • Not dismiss or discharge a woman during maternity leave, or vary her service conditions to her disadvantage because of pregnancy
  • Explicitly inform every woman employee, in writing, of her maternity benefit entitlements at the time of appointment
  • Permit two nursing breaks daily, in addition to regular rest intervals, until the child is 15 months old

Eligibility requirement

A woman must have worked for the employer for at least 80 days in the 12 months immediately preceding the expected delivery date to qualify for maternity benefit.

Penalty for non-compliance

Denying maternity benefit, or dismissing/discriminating against an employee because of pregnancy, attracts imprisonment (3 months to 1 year) and/or a fine under the Act — one of the more strictly enforced labour protections.

Our HR compliance team reviews your maternity benefit policy and payroll processes for full compliance.

#maternity benefit act compliance #maternity leave india rules #creche facility requirement

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