Employer Liability for PF & ESI During Maternity Leave: Are Contributions Required and Is the Leave Period Extended?

Employer Liability for PF & ESI Contributions During Maternity Leave

Is the employer liable to pay PF & ESI contributions on the wages paid to a female employee who went on maternity leave? Additionally, is the leave period 12 weeks or has it been extended?

Regards,
Phani

There can be two scenarios:

1. **Female Employee Covered Under ESIC Benefits**
Here, she will receive wages for the maternity leave period from the ESIC and not from the employer. Hence, the employer need not make any contribution for EPF or ESI.

2. **Female Employee Not Covered Under ESIC**
She will receive her wages for the maternity leave period directly from the employer; hence, all statutory contributions, including EPF or ESIC, need to be paid by the employer.

Regards,
Kamal

Thank you, Mr. Kamal. If the female employee is not covered under ESI, as you mentioned, the employer has to pay EPF and ESI contributions for the period of her maternity leave. Is the payment of contributions statutory or voluntary?

Regards,
Phani