Maternity Benefit act applies to all establishments employing 10 or more employees.
Yes, it is compulsory for all establishments as per above criteria
As per the MB Act employee is eligible for 26 weeks (182 days) leave with salary. If employee covered under ESI she can claim the MB through ESI.
Even after the completion of Maternity leave if employee request for further extension (say another one month leave), employer has to consider it favorably.
In case if the employee leave the organization after Maternity leave period to nurture the baby or ill health condition, no action can be initiated. However employee may be advised to follow proper exit process with proper notice if she is physically to complete the notice period.
22nd May 2019 From India, Madras