Your question is not very clear.
If the female employee have worked for the employer for at least 80 days in the 12 months prior to delivery then Maternity benefit is applicable to the employee. This has nothing to do with statutory benefits like PF/ESI payment. However employee if covered under ESI then Maternity benefit will be through ESI.
If employer employs another employee to manage the work yes salary needs to be paid by the employer based on the roles and responsibilities of the employee.
From India, Madras
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