Maternity Leave Rules in India for Private Companies 2026

The maternity leave rules in India give a woman employee up to 26 weeks of paid leave, of which no more than 8 weeks can fall before her expected date of delivery, provided she has actually worked at least 80 days for the employer in the 12 months before that date. A woman who already has two or more surviving children gets 12 weeks, and an adoptive or commissioning mother gets 12 weeks from the day the child is handed over. Since 21 November 2025 these rules sit in Chapter VI of the Code on Social Security, 2020, which repealed the Maternity Benefit Act, 1961, and the employer pays the benefit at the woman's average daily wage unless she is insured under ESI and qualifies for ESIC's maternity benefit.

The durations are the same as before. What has moved is the law around them. The Social Security (Central) Rules, 2026 were notified on 8 May 2026 with new forms, a 1 km crèche standard and a list of what counts as gross misconduct. On 17 March 2026 the Supreme Court removed the three-month age limit for adoptive mothers. And the Code's definition of wages has reopened the old question of which part of the salary the average daily wage is worked out on. If you track maternity leave in leave management software, the leave type and its rules should be updated to match.

This guide is for the HR manager or payroll executive in a private company who has to approve the leave, run the salary and answer an inspector. Jump to the 80-day rule to check eligibility, to the pay formula and the worked examples for the arithmetic, to ESIC if she earns ₹21,000 or less, or to the sample policy clauses if you are rewriting the policy.

Nothing here is legal or tax advice. Maternity benefit is governed by Chapter VI of the Code on Social Security, 2020, in force since 21 November 2025, and by the rules of the appropriate government. The Social Security (Central) Rules, 2026 apply where the Central Government is the appropriate government, and a State's own rules apply elsewhere. Have your policy reviewed against the rules that apply to your establishment. Law as at 10 November 2026.

Which employers must follow the maternity leave rules in India?

Chapter VI applies to two groups, set out in the First Schedule to the Code. The first is every factory, mine and plantation, including those run by the Government, whatever the headcount. The second is every shop or establishment in which 10 or more employees are employed, or were employed, on any day of the preceding 12 months, plus any other shop or establishment the appropriate government notifies. The Ministry of Labour's FAQ compilation of 25 October 2026 confirms the 10-employee test and adds that an establishment with 25 employees which is also covered by ESI still has to follow the maternity provisions.

The test is applied to the establishment. Whether a small branch office counts as part of the company's establishment or as a separate one depends on how it is run, and the Code does not settle it in general terms. Most multi-location companies avoid the question by running one maternity policy everywhere, which is the safer course.

The rules apply to the employee, whatever her designation or contract. Under section 2(91), "woman" means a woman employed directly or through a contractor. Probationers, trainees on the payroll and fixed-term employees are covered if they meet the 80-day test. For women supplied by a contractor, the contract should say who pays the benefit and the principal employer should ask for proof that it was paid.

Which set of rules you follow depends on the appropriate government. Under section 2(3), the Central Government is the appropriate government for central public sector undertakings, banks, insurance companies, mines and similar bodies, and for "an establishment having departments or branches in more than one State". For other establishments it is the State Government, and the State's rules on forms, crèches and procedure apply. The sections of the Code apply everywhere. This guide quotes the Central Rules, so check your State's rules where your establishment is in one State only.

Who is eligible for maternity leave? The 80-day rule

Under section 60(2), she must have actually worked in your establishment for at least 80 days in the 12 months immediately before her expected date of delivery. The Explanation counts three kinds of day: days she actually worked, days she was laid off, and holidays declared under any law to be holidays with wages. Weekly offs, unpaid leave and days on which she was absent do not count.

Length of service does not decide it. Someone who joined three months ago and has worked steadily will usually qualify. Someone who joined eleven months ago but spent most of it on unpaid leave may not. Pull the count from attendance records for the 12 months ending the day before the EDD, and keep the report with the claim.

The count runs to the EDD, so the date she stops working matters. A recent joiner who starts her leave 8 weeks before the EDD may not reach 80 days, while the same woman starting 4 weeks before it would. Worked example 3 shows this.

How many weeks of maternity leave can an employee take?

Section 60(3) sets a maximum of 26 weeks, with no more than 8 weeks before the EDD. Where she already has two or more surviving children, the maximum is 12 weeks, with no more than 6 weeks before the EDD. The test is the number of surviving children, so a woman whose earlier child has died stays on the 26-week entitlement for her next delivery even if this is her third. A woman whose first delivery was of twins has two surviving children, so her next delivery attracts 12 weeks.

The 8-week figure is a ceiling on the pre-delivery part. If she works until two weeks before the EDD and the baby arrives on the EDD, she can take the remaining 24 weeks after delivery. Her notice under section 62(2) cannot give a start date earlier than 8 weeks before the EDD. Section 59 also bars any employer from knowingly employing a woman in the six weeks after her delivery, miscarriage or medical termination of pregnancy, and lets a pregnant woman ask not to be given arduous work or work involving long hours of standing during the month before the last six weeks of her pregnancy, and during those six weeks if she is not on leave.

Twenty-six weeks is 182 days and twelve weeks is 84 days. The benefit is paid for every day of actual absence in that period, Sundays and holidays included.

Section 65 adds three separate entitlements, each paid at the maternity benefit rate on proof:

• 6 weeks immediately after a miscarriage or medical termination of pregnancy;
• 2 weeks immediately after a tubectomy operation;
• up to 1 more month for illness arising out of pregnancy, delivery, premature birth, miscarriage or medical termination of pregnancy, on top of the maternity leave or the miscarriage leave.

Under Rule 35(2)(f) of the Central Rules, wages for these periods are due within 48 hours of the Form X certificate being produced. Rule 35(1) accepts a certificate from a registered medical practitioner, an Accredited Social Health Activist (ASHA) or a qualified Auxiliary Nurse and Midwife.

What are the maternity leave rules for adoption and surrogacy?

As enacted, section 60(4) gave 12 weeks only to a woman who adopted a child below three months of age, or to a commissioning mother. In Hamsaanandini Nanduri v. Union of India, 2026 INSC 246 (Writ Petition (Civil) No. 960 of 2021, decided on 17 March 2026), a bench of Justices J.B. Pardiwala and R. Mahadevan held the three-month limit violative of Articles 14 and 21 of the Constitution. Paragraph 168 of the judgment says section 60(4) "should now be meaningfully read" as giving 12 weeks to "a woman who legally adopts a child or a commissioning mother", from the date the child is handed over.

For a policy, that means 12 weeks for any legal adoption, whatever the child's age, starting on the handover date, subject to the same 80-day test. A clause that still limits adoption leave to children under three months should be removed. ESIC's rule for insured women, Rule 22(3)(b) of the Central Rules, already gives 12 weeks from handover without an age limit.

Paternity leave is not a statutory entitlement for private-sector employees. The same judgment urged the Union Government to bring in paternity leave as a social security benefit, but until Parliament acts it is a policy choice for each employer.

How is maternity leave salary calculated in India?

The employer pays maternity benefit at the average daily wage for each day of actual absence. The Explanation to section 60(1) defines the average daily wage as the average of her wages payable for the days she worked during the three calendar months immediately before the date she goes on leave, subject to the minimum wage fixed under the Code on Wages, 2019. Written as a formula:

Maternity benefit = (wages for the days she worked in the 3 calendar months before leave ÷ days she worked in those months) × days of maternity leave

Three points decide the figure.

The divisor is days worked. The Explanation averages over the days on which she worked, so weekly offs and holidays she did not work are left out of the divisor. On a six-day week that is roughly 25 or 26 a month, and on a five-day week roughly 21 or 22, which makes the daily rate higher than salary ÷ 30. Some employers argue that a monthly salary also pays for the weekly offs, so only the part of it earned on working days should go into the average. The Code does not answer that, and this guide uses the plain reading: total wages for the three months divided by days worked.

The multiplier is calendar days. 26 weeks is 182 days, Sundays included.

Which pay counts as wages is unsettled. Section 2(88) counts basic pay, dearness allowance and retaining allowance as wages. It excludes items such as house rent allowance (HRA), conveyance, overtime and commission, but adds back any excluded amounts above 50% of total pay (our CTC breakup guide explains the 50% rule). A special allowance is not on the exclusion list, so on the usual reading it counts as wages. The second proviso to section 2(88) then says HRA, conveyance, awards and overtime "shall be taken for computation of wage" for the purpose of payment of wages. Whether maternity benefit is a payment of wages for that purpose has not been decided. The Ministry's FAQ compilation says maternity benefit is to be treated as wages and paid at the average daily wage under section 60, but does not say which components go in. The cautious approach is to include HRA and conveyance and leave out reimbursements of expenses actually incurred.

The Code sets a minimum. Section 60 does not stop you paying more, and the Ministry's FAQ confirms an employer can continue to pay maternity benefit above the statutory figure, for example on full salary. The safe policy is to pay the higher of the statutory figure and her normal salary for the period, and to keep the calculation on file.

On top of the leave pay, section 64 gives a medical bonus of ₹3,500 (or a higher amount if the Central Government notifies one) unless you provide pre-natal confinement and post-natal care free of charge. Rule 35(2)(d) says it is paid along with the maternity benefit. The amount is the same ₹3,500 employers paid under the 1961 Act; the Code has written it into the section itself.

Timing is set by section 62(5). The amount for the period before the EDD is paid in advance once she produces proof of pregnancy, and the amount for the period after delivery is due within 48 hours of proof of delivery. Spreading the benefit over the normal monthly payroll is common, but it is not what the section says. If you pay monthly, take legal advice and record her agreement.

How much maternity pay is due? Three worked examples

Worked example 1: first child, salaried employee in Bengaluru

Ananya is a senior accounts executive on a six-day week. Her monthly pay is ₹60,000: basic ₹30,000, HRA ₹12,000 and special allowance ₹18,000. Her EDD is 15 February 2027 and she starts leave 8 weeks earlier, on 21 December 2026. The three calendar months before her leave are September, October and November 2026, and she worked 26, 25 and 24 days in them, 75 days in all, with no loss of pay.

Her normal ₹60,000 a month for the same period, 21 December 2026 to 20 June 2027, comes to about ₹3,61,290 when December and June are prorated by calendar days. That covers the narrower reading by about ₹11,850 and falls ₹75,510 short of the cautious one. Keeping her on Code wages of ₹48,000 a month would pay about ₹2,89,032, which is below both. Add the ₹3,500 medical bonus in either case unless you provide free pre-natal and post-natal care. She rejoins on 21 June 2027.

The gap comes almost entirely from the divisor. Seventy-five days worked in three months is about 25 a month, so her daily rate is roughly one twenty-fifth of her monthly wages, against the one thirtieth a calendar-day payroll uses. On a five-day week the gap is wider.

Worked example 2: third delivery, plant employee in Pune

Meena works in quality control and has two surviving children, so she gets 12 weeks (84 days), with no more than 6 weeks before the EDD. Her pay is ₹36,000 a month, all basic and dearness allowance, so both readings give the same figure. She worked 24, 25 and 26 days in the three months before her leave, 75 days in all.

• Average daily wage: ₹1,08,000 ÷ 75 = ₹1,440
• 12 weeks: ₹1,440 × 84 = ₹1,20,960
• Medical bonus, since the company has no arrangement for free pre-natal and post-natal care: ₹3,500
• Total payable by the employer: ₹1,24,460

Her wages are above the ₹21,000 ESI ceiling, so she is not an insured person and the whole amount is the employer's cost.

Worked example 3: the 80-day trap for a new joiner

Ritu joins a Hyderabad office on Tuesday, 3 November 2026, on a six-day week. Her EDD is 10 March 2027. If she works right up to the EDD, she will have 109 working days (Monday to Saturday), so she qualifies. If she wants to start leave the full 8 weeks early, on 13 January 2027, she will have worked only 61 days, and she will not qualify.

On these numbers she reaches 80 days on 3 February 2027, about five weeks before the EDD. Paid holidays declared under law count towards the 80, so the exact date depends on her holiday calendar and any leave she takes. Tell her in writing before she picks a start date and give her the count from attendance. Nothing stops you paying for the full period anyway as a matter of policy.

Is maternity leave paid by the employer or ESIC?

If she is an insured person under ESI, ESIC pays. ESI covers employees whose wages are ₹21,000 a month or less, calculated on wages as defined in section 2(88) since 21 November 2025 (see our ESI calculation guide). Under Rule 22(3) of the Social Security (Central) Rules, 2026, an insured woman qualifies if contributions in respect of her were payable for at least 70 days in the two consecutive contribution periods immediately before the benefit period. ESIC then pays her the standard benefit rate, which works out to 100% of her average daily wage, for up to 26 weeks (12 weeks with two or more surviving children, and 12 weeks from handover for an adoptive or commissioning mother), with 6 weeks for a miscarriage and up to one more month for related illness. Rule 22(4) also provides ₹15,000 towards confinement expenses where the delivery happens at a place without ESI medical facilities, for two confinements only.

Once she is eligible for ESIC's benefit, section 41(7)(b) bars her from claiming maternity benefit from the employer under Chapter VI as well. Until she qualifies, section 61 keeps the employer liable. A woman who joined a few months ago on ESI wages of ₹18,000 may not yet have 70 contribution days in the right periods, and then you pay the full benefit under Chapter VI. Check her contribution history on the ESIC portal before you mark the leave as ESI and stop salary.

ESIC's benefit is paid by ESIC to her, so it does not pass through your payroll. Benefit you pay yourself is salary: the Ministry's FAQ treats it as wages, and tax is deducted on it with the rest of her salary under section 392 of the Income-tax Act, 2025.

What are the nursing break and work-from-home rules?

When she returns, section 66 gives her two nursing breaks a day, on top of her normal rest interval, until the child is 15 months old. Rule 36 of the Central Rules makes each break 15 minutes, with extra time of up to 15 minutes for the journey to and from the crèche or wherever the child is kept. Section 69 bars any deduction from her normal wages for these breaks.

Work from home is covered by section 60(5). Where the nature of her work allows it, the employer may let her work from home after the maternity benefit period, for the period and on the conditions the two of them agree. It is an option the employer can offer. She cannot insist on it, and the employer cannot impose it in place of the leave. If you allow it, put the duration, hours and review date in writing.

When is a crèche mandatory for a private company?

Section 67(1) requires a crèche in every establishment covered by Chapter VI in which 50 or more employees are employed. The count is of all employees, men included. Rule 37 of the Central Rules uses "ordinarily employed" and sets these standards:

The second proviso to section 67(1) lets an establishment use a common crèche run by the Central or State Government, a municipality, a private entity, an NGO or a group of establishments that pool resources. The allowance option rests on the rules alone. PRS Legislative Research's review of the Central Rules points out that the Code requires a crèche facility and says nothing about an allowance, so the rule may go beyond the power the Code delegates. Treat an allowance agreement as open to challenge.

Can an employer terminate an employee during maternity leave?

No. Section 68(1) makes it unlawful to discharge or dismiss her during or on account of her maternity absence, to give a notice of discharge or dismissal that expires during the absence, or to vary any of her service conditions to her disadvantage. If she is discharged or dismissed at any time during her pregnancy, she keeps her right to the maternity benefit and medical bonus she would otherwise have earned.

The one exception concerns the benefit. Where she is dismissed for gross misconduct, the employer may, by an order in writing communicated to her, deprive her of the maternity benefit, the medical bonus or both. Rule 38 of the Central Rules limits gross misconduct to five acts: wilful destruction of the employer's goods or property; assaulting a superior or co-employee at the workplace; a criminal offence involving moral turpitude that ends in conviction; theft, fraud or dishonesty connected with the employer's business or property; and wilful non-observance of safety measures or interference with safety or firefighting equipment. She can appeal to the competent authority within 60 days in Form XII, and under section 72 she can complain to the Inspector-cum-Facilitator about withheld benefit or a dismissal.

Performance and restructuring decisions that touch a woman on maternity leave need care. A role change or a notice that lands during the absence will be read against the employer.

What forms, registers and penalties apply?

Under the Central Rules:

• Form X is the medical certificate of pregnancy, delivery, miscarriage, termination, tubectomy or related illness (Rule 35(1)).
• Form XI is her notice of claim and nomination, and also the receipt for payment (Rule 35(2)). An employer may accept a plain-paper or electronic application instead, and a claim is not invalid only because the form was wrong.
• Form XXII is the register of women employees (Rule 53(1)(a)(iv)), kept electronically or on paper and preserved for five calendar years from the last entry.
• Form XXIII is the unified annual return for Chapters V and VI, uploaded on the Ministry's portal by 28 or 29 February each year for the preceding year (Rule 53(5)).
• Form XIV is the abstract of Chapter VI and the rules, which section 71 requires you to display in the local language in every part of the establishment where women work (Rule 40(4)).

Section 67(2) also requires you to tell every woman about the Chapter VI benefits in writing and electronically when she is first appointed. That is easy to build into the offer letter or onboarding pack and easy to miss for an entire workforce.

The penalties are in Chapter XII. Failing to provide maternity benefit (section 133(i)), and dismissing, discharging, reducing in rank or otherwise penalising a woman in contravention of Chapter VI (section 133(d)), are each punishable with imprisonment up to six months, a fine up to ₹50,000, or both. Failing to produce registers to the Inspector-cum-Facilitator carries the same penalty (section 133(k)). Failing to file a return (section 133(e)) and any other contravention with no special penalty, such as not providing a crèche (section 133(m)), carry a fine up to ₹50,000. On a second or later conviction for failing to pay maternity benefit, the proviso to section 134 provides imprisonment of two to three years and a fine of ₹3 lakh. Section 135 extends liability to the people in charge of a company, and section 138 allows a first offence of some kinds to be compounded on payment.

What should a maternity leave policy for a private company say?

The sample below follows the Code and the Central Rules. Every bracketed item is a decision to make, and State rules may change the forms and some procedures.

Clause 1, eligibility. A woman employee who has actually worked for the Company for at least 80 days in the 12 months immediately before her expected date of delivery is entitled to maternity leave with maternity benefit. Days of lay-off and holidays with wages declared under law count as days worked.

Clause 2, duration. Maternity leave is up to 26 weeks, of which not more than 8 weeks may be taken before the expected date of delivery. Where she has two or more surviving children, it is up to 12 weeks, of which not more than 6 weeks may be taken before the expected date of delivery. A woman who legally adopts a child of any age, or a commissioning mother, is entitled to 12 weeks from the date the child is handed over.

Clause 3, pay. Maternity benefit is paid at the higher of (a) her average daily wage, worked out on [her gross monthly pay excluding reimbursements] for the days she actually worked in the three calendar months before her leave, and (b) [her normal salary], for each day of leave. The pre-delivery amount is paid in advance on proof of pregnancy, and the balance within 48 hours of proof of delivery.

Clause 4, medical bonus. A medical bonus of ₹3,500 is paid with the maternity benefit unless the Company provides free pre-natal confinement and post-natal care.

Clause 5, other leave. On proof, she is entitled to 6 weeks' leave after a miscarriage or medical termination of pregnancy, 2 weeks after a tubectomy, and up to one further month for illness arising out of pregnancy, delivery, premature birth, miscarriage or termination, all paid at the maternity benefit rate.

Clause 6, ESI. Where she is an insured person entitled to maternity benefit from ESIC, ESIC pays the benefit. Until she qualifies for it, the Company pays under this policy.

Clause 7, return to work. She is allowed two nursing breaks of 15 minutes a day, plus travel time of up to 15 minutes, until the child is 15 months old, with no deduction from wages. Where her work allows, she may work from home after her leave for [period] on terms agreed in writing.

Clause 8, protection. The Company will not discharge or dismiss her during or on account of maternity leave, give her a notice that expires during it, or change her service conditions to her disadvantage.

Do not leave out clause 3(a). It is the statutory floor, and a policy that promises only "normal salary" can underpay on the days-worked divisor shown in example 1. If you are drafting from our HR policy template, these clauses can replace its maternity section.

What do employers ask most about maternity leave?

Is maternity leave paid by the employer or ESIC?

It depends on ESI. If she is an insured person (ESI wages of ₹21,000 a month or less) and contributions were payable for at least 70 days in the two preceding contribution periods, ESIC pays her 100% of her average daily wage. Otherwise the employer pays under Chapter VI of the Code on Social Security, 2020, and section 61 keeps the employer liable until she qualifies under ESI.

What are the maternity leave rules in India for private companies?

Every factory, mine or plantation, and every shop or establishment with 10 or more employees on any day of the preceding year, must give up to 26 weeks of paid leave (12 weeks if she has two or more surviving children) to a woman who has actually worked 80 days in the 12 months before her expected delivery. Pay is at her average daily wage, plus a ₹3,500 medical bonus unless free pre-natal and post-natal care is provided.

Is maternity leave applicable during probation?

Yes. Eligibility depends on 80 days actually worked in the 12 months before the expected date of delivery. Confirmation does not matter, so a probationer who has worked 80 days gets the full benefit.

Do contract and fixed-term employees get maternity leave?

Yes. Section 2(91) of the Code defines a woman as one employed directly or through a contractor, and fixed-term employees are employees like any other. The 80-day test still applies. For contract staff, agree in the contract who pays and ask the contractor for proof of payment.

Is maternity leave 26 weeks for the second child?

Yes. A woman with fewer than two surviving children is entitled to up to 26 weeks, so the second delivery usually attracts 26 weeks. The exception is where her first delivery was of twins, because she then has two surviving children and gets 12 weeks.

Is there maternity leave for a third child in India?

Yes. A woman with two or more surviving children gets up to 12 weeks, of which not more than 6 weeks can be before the expected date of delivery. If one of her earlier children has died, she has fewer than two surviving children and gets 26 weeks.

Is maternity leave available for adoption in India?

Yes. After the Supreme Court's ruling of 17 March 2026 in Hamsaanandini Nanduri v. Union of India, a woman who legally adopts a child of any age gets 12 weeks of maternity benefit from the date the child is handed over. A commissioning mother also gets 12 weeks.

How is maternity leave salary calculated in India?

Divide her wages for the days she actually worked in the three calendar months before her leave by those days, then multiply by the days of leave. For example, ₹1,44,000 ÷ 75 days = ₹1,920 a day, and ₹1,920 × 182 days = ₹3,49,440 for 26 weeks. Which parts of her pay count as wages for this purpose is unsettled, so many employers use gross pay or pay the higher of this figure and her normal salary.

Can an employer terminate an employee during maternity leave?

No. Section 68 makes discharge or dismissal during or on account of maternity absence unlawful, along with a notice that expires during it. Only dismissal for gross misconduct listed in Rule 38 allows the employer to withhold the benefit, by a written order she can appeal within 60 days.

Is a crèche mandatory for companies with 50 employees?

Yes. Every establishment covered by Chapter VI with 50 or more employees, men included, must provide a crèche for children under six, alone or as a common facility, and allow four visits a day. Under the Central Rules it must be within 1 km. An allowance of at least ₹500 per child a month is allowed only by agreement with employees, and that rule may be open to challenge.

Is maternity benefit taxable?

Yes. Maternity benefit the employer pays is part of her salary, and tax is deducted on it with the rest of her salary. ESIC's maternity benefit is paid by ESIC and does not go through the employer's payroll.

Did the Labour Codes change maternity leave?

No. The durations and the 80-day test are unchanged. The law is now Chapter VI of the Code on Social Security, 2020 (from 21 November 2025). The Central Rules of 8 May 2026 set new forms, nursing-break timings and crèche standards, the ₹3,500 medical bonus is now written into section 64, and the Supreme Court removed the age limit for adoptive mothers in March 2026.

Is paternity leave mandatory for private companies?

No. There is no statutory paternity leave for private-sector employees. The Supreme Court urged the Government in March 2026 to provide for it, and until a law is passed it is a policy choice.

How do you process a maternity leave case in payroll?

• Collect her notice (Form XI or a plain application) and a Form X certificate showing the expected date of delivery.
• Pull the days worked for the 12 months before the EDD from attendance, counting lay-off days and paid holidays declared under law, and confirm the 80 days.
• Check ESI status. If she is insured, check her contribution days for the two preceding contribution periods and decide who pays.
• Count surviving children to fix 26 or 12 weeks, and record the pre-delivery limit of 8 or 6 weeks.
• Work out the average daily wage on the wage basis in your policy and the days actually worked in the last three calendar months, and compare the result with her normal salary for the period.
• Decide the medical bonus: ₹3,500 unless you provide free pre-natal and post-natal care.
• Pay the pre-delivery amount in advance and the balance within 48 hours of proof of delivery, and deduct tax on what you pay.
• Record the leave as maternity leave so it never appears as loss of pay or absence in attendance or in PF and bonus calculations.
• Update the Form XXII register and keep the calculation sheet for five calendar years.
• Plan the return: nursing breaks, crèche access, any work-from-home agreement, and an extension if illness is certified.

The mistakes that cause most disputes are a policy that still cites the 1961 Act or keeps the three-month adoption limit, paying "normal salary" without checking it against the statutory figure, dividing by 30 or 26 instead of days worked, stopping salary for an ESI-covered woman who has not yet earned 70 contribution days, refusing leave to probationers or contract staff, letting maternity leave fall into loss of pay, and counting only women towards the 50-employee crèche threshold.

Most of these are data problems, such as the wrong day count, a missed ESI check, or an attendance code that turns into loss of pay. Engage's leave module lets you set up maternity leave as its own leave type, with its own rules and location-wise policies, and approvals go through a multi-level workflow. Payroll reads from the same attendance and leave records and computes PF, ESI and TDS in the same run, with role-based access and an audit trail on every change. The attendance behind the 80-day count, the ESI status and the salary run then sit on one employee record, and pricing is on the site.

Related reading: leave policy requirements under Indian labour laws, attendance compliance under the Labour Codes, ESI compliance, the payroll compliance checklist and the Maternity Benefit Act glossary entry.

Sources

• Code on Social Security, 2020. Gazette of India, 29 September 2020, as hosted by the Ministry of Labour and Employment. Section 2(3) on the appropriate government; section 2(88) on wages; section 2(91) on "woman"; section 41(7)(b); Chapter VI, sections 59 to 72; sections 133, 134, 135 and 138 on penalties and compounding; First Schedule on the establishments Chapter VI applies to. In force from 21 November 2025 (PIB backgrounder, 22 November 2025).
• Social Security (Central) Rules, 2026. G.S.R. 344(E), 8 May 2026. Rule 22(3) and (4) on ESI maternity benefit and confinement expenses; rule 35 on certificates, notice and payment; rule 36 on nursing breaks; rule 37 on crèches and the crèche allowance; rule 38 on gross misconduct and appeals; rule 39 on complaints; rule 40(4) on the Form XIV abstract; rule 53 on registers and the Form XXIII unified annual return.
• Hamsaanandini Nanduri v. Union of India, 2026 INSC 246. Supreme Court of India, Writ Petition (Civil) No. 960 of 2021, judgment of 17 March 2026, paragraphs 167 to 169.
• Employees' State Insurance Corporation, maternity benefits. Duration, full-wage rate, the 70-day condition and the bar on a double claim; wages under section 2(88) per the ESIC circular of 11 December 2025.
• Ministry of Labour and Employment, Compilation of FAQs on Four Labour Codes and Central Rules (as on 25 October 2026). Questions 105, 109 and 110 on maternity benefit as wages and higher benefits; 114 on the ₹21,000 ESI ceiling; 115, 116 and 130 on coverage and crèches.
• PRS Legislative Research, Review of the Social Security (Central) Rules, 2026. 28 October 2026. On the crèche allowance going beyond the power delegated by section 67(1).