Understanding Maternity Leave: Pay, Duration, and Record-Keeping Questions

Hi Team, Please help! Are women employees eligible for full pay during maternity leave, or just basic pay, or average pay? Also, is it mandatory to provide 6 months' paid leave?
Does 182 days of maternity leave include weeks off and holidays? If not, will she get a payout for the week off and holidays?
How do we keep a record of maternity leave?
Please provide an Excel calculation if possible.

Yes, women employees are eligible for full pay during maternity leave. The total salary needs to be paid, not just the basic salary. The 182 days of maternity leave include weekends, national holidays, and festival holidays. Full salary must be paid for the entire 182 days, and weekend/off/holiday pay should not be excluded. Since the maternity beneficiary remains an employee during the maternity period, you can maintain their records as a live employee. The employee needs to apply for maternity leave with a medical certificate. After delivery, a proof of delivery certificate can be collected for filing purposes.

The specifics of maternity leave and pay can vary depending on the country and company policies. However, I can provide some general information:

Eligibility for Maternity Leave Pay

In some countries, women employees may be eligible for full pay during maternity leave, while in others, they may only receive basic pay or a percentage of their average pay. It is important to check the relevant laws and company policies in your specific situation.

Mandatory Maternity Leave Duration

In some countries, such as India, it is mandatory to provide at least 26 weeks (or 182 days) of paid maternity leave.

Inclusion of Weekends and Holidays

Typically, the 182 days of maternity leave do not include weekends or holidays. However, again, this may vary depending on the specific laws and policies in your country or company. If an employee is entitled to pay for weekends or holidays that fall during their maternity leave, they should receive the appropriate payout for those days.

Tracking Maternity Leave

To keep a record of maternity leave, you can create a spreadsheet or use an HR management system to track the start and end dates of the leave, any pay or benefits owed, and any other relevant information. You can use formulas in Excel to calculate the total number of days or weeks of maternity leave taken and the corresponding pay owed.

Hi Team, Do we have to make ESI and PF contributions for an employee who is on maternity leave starting from 1st Oct 2024?

I agree with what Mr. Lakshmi Narayanan has said. Further, to clarify, in B Shaw Vs. Labor Court and others (1977 (35) FLR 414), the Supreme Court has held that the computation of maternity benefit has to be made for all the days, including Sundays, rest days, and holidays. This ensures that the woman employee receives not only an amount equaling 100% of the wages she was previously earning but also the benefit of wages for all Sundays and rest days falling within the period of maternity leave. This practice ultimately benefits both the woman employee and her employer.