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Dear Seniors, When we pay 12 week payment to woman under Maternity Benefit Act then what are the statutory deductions has to be made from these payments? Thanks in advance......
From India, Pune
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Nothing will be deducted full pay you can pay 2 the employee and PF also not contributed form emplr side. PT also not include that.
From India, Mumbai
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Statutory Deductions on Maternity Leave Payments

Payment of maternity leave is an earning for employees; hence, it needs to have all applicable statutory deductions made, which are mandatory. If you don't deduct PF, then that wage period will be treated as a non-contributory period. Also, slab-wise earnings require PT deductions to be made. If the total income falls under the income tax slab, that also needs to be accounted for. I hope this will suffice to clear any doubts you may have.

Regards.

From India, Pune
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Dear All, All statutory deductions which are mandatory in nature,would be deducted accordingly . AK Sharma
From India, Mumbai
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Understanding Contributions During Maternity Leave

Section 2(b) of the P.F. Act defines basic wages as those including all emoluments paid to an employee on leave. Therefore, the wages paid to a woman employee during her maternity leave also form part of the basic wages. Section 6 of the P.F. Act specifies that contribution is payable on basic wages plus DA (Dearness Allowance) and retaining allowance. Thus, contributions are payable on payments made during maternity leave.

Regards,
B. Saikumar
Mumbai

From India, Mumbai
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