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An IT company of less than 10 employee needs to give maternity Leave - Whether need to pay Monthly salary during this leave time

Not only as of now but also in the past had the employee strength remained less than 10, the Maternity Benefit Act,1961 will have no application to the establishment. So the employer is not obliged to grant statutory maternity benefit.
From India, Salem
As you belong to IT Company your company may be covered under the State Shops & Establishments Act. You are not covered under MB Act as employee strength is less than 10 but go through the applicable Shops Act for maternity leaves. According to Punjab Shops & Commercial Establishments Act, 1958 every woman employed is entitled to maternity leave with some conditions. Section 31 on maternity benefit is given below for ready reference.
31.Maternity benefit - (1) Every women employed in an establishment or who has been continuously employed in that establishment or in establishments belonging to the employer of that establishment for a period of not less than six months preceding the date of her delivery shall be entitled to receive, and the employer shall be liable to make to her a payment of maternity benefit which shall be prescribed by the Government for every day during the six weeks immediately preceding and including the day of her delivery and for each day of six weeks following her delivery.
Provided that no such payment shall be made for any day on which she attends work and receives payment thereof during the six weeks preceding her delivery.
(2) The manner in which the maternity benefit shall be payable may be prescribed by the Government.

From India, Delhi
You please go thru' the discussion on this subject as shown in the following links-
However if your estt. is covered under Shops & Comml.Estt Act the following provisions shall apply- (pl.refer appropriate states' S & E act for this purpose) -
Privileged Leave/ 12 days
Earned Leave
Casual Leave 12 days
Sick Leave 12 days
Maternity Leave - Provisions of Maternity Benefits Act, 1961 to apply.
Also pl.check whether there are some more employed as on 'contract' or casuals or daily wage basis, which might when added together could a/c for > 10 employees. In which case MB Act would apply without any doubt because together they are more than 10 employees and therefore entitled to MBs.

From India, Bangalore
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