Dear Utpal,
The maternity benefit is paybable to a woman woker at the rate of average daily wges for the period of her actual absence, during the benefit period. Wages for this purpose includes basic wages, DA and hra, incentive bonus and money value of concessional supply of foodgrains and other articles.
"AVERAGE DAILY WAGES" means average of the wages payable to the woman employee for the days on which she has worked during the period of 3 calendar months immediately preceding the date from which she absents herself on acount of maternithy, the minimum rate of wages fixed or revised under the Minimum Wages Act, or Rs 10/- whichever is the highest.(Sec 5)