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An employee who avails maternity leave benefits for 26 weeks is a member of the Employees' Provident Fund (EPF) and Employee State Insurance (ESI). She availed maternity leave benefits for 26 weeks from ESI. My questions are:

1. Should EPF deductions be made from her maternity leave benefits?
2. If she is not a member of ESI, and if the employer is paying 26 weeks' pay for maternity benefits, is the employer liable to deduct EPF and ESI contributions from employees?
3. In such a case, should the employer contributions be remitted for ESI and EPF by the employer?

From India, Kottayam
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Dear Vincent,

She availed maternity leave benefits for 26 weeks from ESI. Payment will be made directly to her account by ESI. Consequently, the question of deducting EPF contributions does not arise.

Employees who are outside the purview of ESI come under The Maternity Benefit Act, 1961. While making maternity benefits to women employees, the employer can continue EPF contributions. In fact, this will help the employee continue with the retirement fund. The question of deducting ESI contributions does not arise.

From India, New Delhi
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Is it mandatory that EPF to be remitted (employer and employee contribution) if the employee on maternity leave benefit for 26 weeks and employee is not in the preview of ESI?
From India, Kottayam
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Hi Vincent,

Your query has been answered by Srinath in his post dated 9th February 2019 itself; there need not be any doubt on this. Maternity Benefit is nothing but 'leave salary,' i.e., paid leave, salary earned during maternity leave. So, the contribution to EPF has to be recovered and remitted together with the employer's contribution.

From India, Bangalore
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Hello, Can Employer of Privater Limited company modify Maternity Benefit policy? i mean 12 weeks policy instead of 26 weeks...or could give benefit in some other way? please reply
From India, Delhi
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Hi,

There is no such provision. An employer cannot modify the Maternity Benefit Policy by reducing the leave period on their own. They may consider other benefits for the employee, but whatever is stipulated by the Maternity Benefit Act must be followed compulsorily.

From India, Madras
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hello, if you have updated Maternity Policy then please send which I could introduce in my organization (obviously after applicable changes)
From India, Delhi
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Hi,

Please try to develop a Maternity Benefit Policy and submit it here. We can correct it if needed. Always be self-dependent.

The policy should cover the following key points:

- Eligibility criteria (80 days of service with the employer)
- The maximum period of Maternity leave (26 weeks)
- Requirement of a request letter from the employee one month prior to proceeding on MB leave, supported by a medical certificate confirming the pregnancy.
- Employees covered under the ESIC Act will be entitled to benefits under ESIC.

From India, Madras
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Respected V.M. Lakshminarayanan Ma'am,

You have summarized the MB Act very precisely. Thanks for your support. However, one question still arises in my mind. Kindly explain. The employee who is hired under ESI will have their salary directly deposited into their account by ESI. I would like to know whether the EPF part will be handled by ESI only or if, during that time, no EPF will be deducted?

Regards,
Kavita

From India, Delhi
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Hi, When Employee availing Maternity Benefit through ESI, employer is not paying any salary and hence there will not be any PF deduction. By the by my Gender is Male.
From India, Madras
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ESI-Maternity benefit & EPF Contribution:

Please refer to the discussion in this link - https://www.citehr.com/166337-should...y-benefit.html

From India, Bangalore
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