Maternity Leave and Contributions: Do We Need to Pay PF and ESIC During Leave?

Please share your views on the following points:

Maternity Leave Contributions

1. Suppose an employee who has gone on maternity leave (covered under the ESIC ceiling) for 12 weeks, do we need to pay the PF and ESIC contributions for that period?

Thank you and regards,
Mohan

Dear Mr. Mohan,

Maternity benefit is covered under ESI. They will pay her the wage as per the act. As she is not on duty, you have to show her as an employee on leave (Maternity Leave). PF contribution will not be paid as she is not on duty and no salary is paid by the company. Note: ESI will pay wages based on the net salary she has been drawing in the past months.

Regards,
Shaikh

Please share your views on the following points:

Maternity Leave and Contributions

1. Suppose an employee who has gone on maternity leave (not covered under ESIC ceiling) for 12 weeks, and the employer pays the salary for 84 days. Do we need to pay the PF and ESIC contributions for that period?

Regards,
Ganesh Dwivedi

Please fill out forms L, M, N, and O and submit them to the ESIC office with a letter stating that the employee is on maternity leave. This will help her to avail the benefits of ESIC. No payment is required from the employer's side.

Thank you.