Maternity Benefit Act is applicable to all factories, Mines and plantations irrespective of the number of employees. However, subject to state amendments, the Act is applicable to other establishments (coming under the purview of Shops and Commercial Establishments Act) only if the number of employees exceed ten. While counting the number of workmen there is no treatment as to whether 10 women employees or 10 employees taking both men and women together. However, if you have more than 10 women employees taking the number of contract employees then the Act will be applicable to the establishment. This is because, wherever the matter of number of employees is taken for coverage of a particular Act(like for coverage of EPF Act 20 employees, ESI Act 10 employees etc) the employees directly employed and through contractor(s) will be taken together.
Similarly, benefits under the Maternity Benefit Act is available to all employees irrespective of their salary with the exemption of women who are covered by ESI Act and who get similar benefits from the ESI Corporation. Therefore, there is no relevance to their salary for coverage of the Act.
Regards,
Madhu.T.K