Maternity benefit means 12 weeks leave. It is not really 12 weeks wages. The manner of providing the benefit is stated as money value of 12 weeks had she worked with the employer. Therefore, inorder to arrive at such money value we take 12 weeks wages. In the same manner, whatever she would earn had she worked shall be the maternity salary. This has to be paid in advance also. But many firms pay it in the form of salary every month.
The Maternity Benefit Act is does not say that it should be paid without deductions. Similarly, the Payment of Wages Act which regulates deductions from salary (section 7) is also silent in this respect. In fact, deduction of EPF will keep continuity of service. For employees covered by ESI Act, the question does not involve as to whether deduction is to be made because, an employee covered by ESI, the maternity benefit is paid by the ESI Corporation and not by the employer.
Regards,
Madhu.T.K