Since the establishment is not a factory, the Maternity Benefits Act, which embodies the policies and procedures relating to the grant of maternity benefits, applies to you if your establishment employs 10 or more persons. The role of the employer to extend the benefits applies only to those employees who are not covered by the ESI Act.
As per the Act, employees who have worked for 80 days in the 12 months immediately preceding the date of delivery shall be given 26 weeks' leave with salary. Of these, a maximum of 8 weeks may be given prior to the date of delivery. If the woman already has two children, then she can get only 12 weeks' leave, of which 6 weeks may precede the date of delivery. There is a provision to pay Rs 3500 (one-time) to those women to whom the employer has not given any pre or postnatal care. If your employee is becoming a mother through a surrogate method or is adopting a child (below three months), then she can also get 12 weeks' leave with salary as a maternity benefit.
The above are the basic things about maternity benefits. Since this is a Central Act, it applies to all states.