Maternity benefit means 12 weeks of leave. It is not really 12 weeks of wages. The manner of providing the benefit is stated as the money value of 12 weeks had she worked with the employer. Therefore, in order to arrive at such a money value, we take 12 weeks of 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. However, many firms pay it in the form of salary every month.
The Maternity Benefit Act does not specify 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, the deduction of EPF will maintain the continuity of service. For employees covered by the ESI Act, the question does not involve whether a 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