Understanding Maternity Benefits Under ESI and MB Acts
1. Sir, in my opinion, it is incorrect to suggest that "MB Act does not cast the liability on the ESI covered establishment U/S 2[2]" as mentioned in your remarks above. The coverage under the ESI Act, 1948, as well as under the Maternity Benefit Act, 1961, is decided separately by different authorities. In cases where a unit is covered under both Acts, the liability for the payment of maternity benefits to the insured woman under the ESI Act, 1948, is assumed by the ESIC, provided the woman employee is eligible for such benefits under the ESI Act (i.e., her benefit period should have started under the scheme of the said Act and the rules/regulations framed thereunder). Section 2(2) of the MB Act, 1961, was amended long ago in 1972 and 1976.
2. In the case of women employees who are/were earning wages exceeding the coverage limit (currently Rs. 21,000/- per month excluding overtime), the principal employer of the unit is liable for the payment of maternity benefits under the Maternity Benefit Act, 1961. Please refer to sections 5A & 5B of the Maternity Benefit Act, 1961.
3. Furthermore, I believe that for women employees who are eligible under the Maternity Benefit Act, 1961 [see Section 5(2)], but not eligible for maternity benefits under the ESI Act, 1948, the principal employer is liable for the payment of maternity benefits for such employees as well. This is outlined in section 5B(c) of the Maternity Benefit Act, 1961. However, such cases may be very rare.
4. Since the provisions of both Acts are clear, I think there may be hardly any judgment from the apex court or any High Court relevant to the issue as desired by you in the remarks in the thread.