Maternity Leave Pay: Should We Deduct PF and ESI, and How to Handle Late Payments?

I have a question regarding the recent approval of maternity pay for a few of our employees by my management. The compensation is payable for 6 months (the past 4 months + the current 2 months). Some of the employees were covered under ESI.

Maternity Leave Pay: Gross or Net?

My question is: What is the pay for maternity leave (gross or net), and are we required to deduct PF and ESI from the pay?

Remitting Past Due PF and ESI

If yes, since the due date for the payment and filing of PF and ESI returns has already passed for the past 4 months, how can we remit the same now?

Gross Salary

EPF needs to be paid regularly. ESIC cannot be processed; if you paid ESIC, employees cannot claim maternity benefits under ESI.

If employee is covered under ESIC she require to take Maternity from ESIC and in that case there will be 0 earning so no question of PF or ESIC deduction.

If she is not covered under ESIC then Employer require to pay Salary and need to deduct PF