The Maternity Benefit Act: a practical guide for employers

The Maternity Benefit Act, as amended, gives women employees paid leave and important protections around childbirth. For employers, compliance is both a legal duty and a powerful retention lever, because how a company treats maternity shapes whether women return and stay.

The core entitlement

Eligible women are entitled to 26 weeks of paid maternity leave for the first two surviving children. Of these 26 weeks, up to 8 weeks may be taken before the expected date of delivery, with the balance after. For a third or subsequent child, the entitlement reduces to 12 weeks.

"Paid" means the woman receives her average daily wage for the period, so payroll must keep salary running through the leave.

Who is eligible

To be eligible for maternity benefit, a woman must have worked for the employer for at least 80 days in the 12 months immediately preceding her expected date of delivery. This 80-day rule is the gate, so HR should check tenure early when leave is planned.

Beyond leave: the wider provisions

The Act does more than grant leave.

• Adoption and commissioning mothers: a woman who legally adopts a child below a specified age, or a commissioning mother, is entitled to 12 weeks of leave.
• Work from home: after the leave period, an employer may allow the woman to work from home where the nature of the work permits and both sides agree.
• Creche facility: establishments above a headcount threshold must provide a creche, and the mother is allowed visits during the day.

Protections against discrimination

An employer cannot dismiss or disadvantage a woman because she takes maternity leave. The leave period counts as continuous service, which protects downstream benefits such as gratuity. Denying benefits or terminating during maternity leave exposes the employer to penalties and reputational harm.

The employer's checklist

Step	What to do
Eligibility	Confirm 80 days of service in the preceding 12 months
Planning	Agree the pre and post-delivery split within 26 weeks
Payroll	Keep salary running for the full paid period
Cover	Arrange interim cover for the role
Return	Plan the return, including any work-from-home arrangement
Continuity	Ensure the leave counts as continuous service

Common mistakes to avoid

• Treating maternity leave as unpaid or partly paid.
• Missing the 80-day eligibility check.
• Breaking service continuity, which harms gratuity.
• Ignoring the creche requirement above the threshold.
• Any adverse action linked to the leave.

Frequently asked questions

Is the 26 weeks for every child? It is 26 weeks for the first two children and 12 weeks for the third onward.

Does adoption qualify? Yes, 12 weeks for a legally adopted child below the specified age, and for commissioning mothers.

Is maternity pay taxable? It is salary, so normal salary tax rules apply.

Key takeaways

• 26 weeks paid leave for the first two children, 12 weeks thereafter.
• Eligibility needs 80 days of service in the preceding 12 months.
• Adoption, work-from-home and creche provisions apply.
• The leave is paid and counts as continuous service.

NeevHR models maternity as a leave type with its own rules, keeps salary running through the period, and preserves service continuity for downstream benefits like gratuity.