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Taxmann Maternity Benefit Act 1961

From Taxmann
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Author :Taxmann

Publisher :Taxmann

ISBN No :978-9364556538

SKU :TMP246

Edition :2025

Pages :56

Format :Paperback

HSN No :49011010

Country Region :India

Weight :0.08 kg

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Description

The Maternity Benefit Act, 1961 is a social welfare legislation enacted in India to protect the employment of women during the period of maternity and to entitle them to a "maternity benefit"—i.e., fully paid leave—so they can take care of themselves and their child. The Act applies to establishments such as factories, mines, plantations, shops, and other institutions employing 10 or more persons.

Key Features:

  • Eligibility: A woman must have worked in the establishment for at least 80 days in the 12 months preceding her expected date of delivery.

  • Duration of Leave: Originally 12 weeks, later amended to 26 weeks (2017 Amendment), of which up to 8 weeks can be taken before delivery. For women with two or more surviving children, the entitlement is 12 weeks.

  • Adoptive and Commissioning Mothers: Eligible for 12 weeks of maternity leave (post-2017 amendment).

  • Medical Bonus: Payable if the employer does not provide free pre-natal and post-natal care.

  • Prohibition of Dismissal: Employers cannot dismiss or discriminate against a woman during maternity leave.

  • Crèche Facility: Mandatory for establishments with 50 or more employees, with provisions for allowing women to visit the crèche during working hours.

  • Work-from-Home Option: Post maternity leave, based on mutual agreement between employer and employee.

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Content

Chapter I – Preliminary

  1. Short title, extent and commencement

    • Applicable to establishments employing 10 or more persons.

    • Extends to the whole of India except certain areas.

  2. Definitions

    • Defines key terms like "appropriate government," "establishment," "employer," "wages," "woman," etc.


Chapter II – Rights and Liabilities of Employers

  1. Employment of, or work by, women prohibited during certain periods

    • No employer shall knowingly employ a woman during the six weeks immediately following delivery or miscarriage.

    • A woman cannot work during this period.

  2. Right to payment of maternity benefit

    • Every woman shall be entitled to maternity benefit at the rate of her average daily wage.

  3. Continuance of payment in certain cases

    • If a woman dies during delivery or immediately after, maternity benefit is payable to her nominee/child.


Chapter III – Maternity Benefit

  1. Notice of claim for maternity benefit and payment thereof

    • Woman must give notice in writing for claiming maternity benefit.

  2. Proof of pregnancy

    • Employer may require proof such as medical certificate.

  3. Payment of maternity benefit in case of death of woman

    • If the woman dies before receiving benefit, it must be paid to her nominee/legal representative.

  4. Payment of medical bonus

    • Medical bonus (if pre-natal and post-natal care is not provided free of charge by employer).

  5. Leave for miscarriage or medical termination of pregnancy

    • 6 weeks’ leave with wages.

  6. Leave for illness arising out of pregnancy, delivery, premature birth of child, miscarriage or medical termination

    • Maximum 1 month with wages.

  7. Nursing breaks

    • Two breaks for nursing the child until the child attains the age of 15 months.

  8. Creche facility (inserted by 2017 amendment)

    • Establishments with 50 or more employees must provide creche facility.

    • Woman allowed 4 visits to the creche per day (including rest interval).


Chapter IV – Employment Protection

  1. Dismissal during absence of pregnancy

  • Employer cannot dismiss or discharge a woman during maternity leave.

  1. Conditions of service not to be varied to her disadvantage

  • Benefits cannot be reduced during maternity period.


Chapter V – Inspectors

  1. Appointment of Inspectors

  • Appropriate government may appoint inspectors.

  1. Powers and duties of Inspectors

  • Enter premises, examine records, and ensure compliance.


Chapter VI – Miscellaneous

  1. Power of Inspector to direct payments to be made

  • Inspectors can order employer to make due payments.

  1. Forfeiture of maternity benefit

  • If a woman works in another establishment during maternity leave, benefit may be forfeited.

  1. Abstract of Act and rules to be exhibited

  • Employers must display an abstract of the Act in every establishment.

  1. Registers, records and notices

  • Employers must maintain registers of women employees, maternity benefits, etc.

  1. Penalty for contravention of Act by employer

  • Fine or imprisonment for failure to comply.

  1. Cognizance of offences

  • Only on a complaint by Inspector with prior sanction.

  1. Protection of action taken in good faith

  2. Power of Central Government to give directions

  3. Power to exempt establishments

  4. Power to make rules

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Taxmann Maternity Benefit Act 1961

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