Maternity Leave - 26 Weeks (India)

The statutory paid maternity leave entitlement under the Maternity Benefit (Amendment) Act 2017, granting 26 weeks of fully paid leave to women employees in India for the first two children, with 12 weeks for the third child onward, applicable to establishments with 10 or more employees.

What Is the 26-Week Maternity Leave in India?

Key Takeaways

  • ✓The Maternity Benefit (Amendment) Act 2017 increased maternity leave in India from 12 weeks to 26 weeks for the first two children. This made India's maternity leave one of the most generous globally.
  • ✓The leave applies to all establishments with 10 or more employees. This includes private companies, factories, plantations, and government organizations.
  • ✓The employee must have worked at least 80 days in the 12 months preceding her expected delivery date to qualify. This isn't 80 consecutive days, just 80 total.
  • ✓The employer pays 100% of the employee's salary during the entire 26 weeks. There's no government subsidy for private employers, unlike countries that fund maternity pay through social insurance.
  • ✓For the third child and beyond, the entitlement drops to 12 weeks. This reduction was controversial but was included to align with India's population policy goals.

India's 26-week maternity leave is among the longest fully paid entitlements in the world. Only a handful of countries offer more. The 2017 amendment doubled the previous 12-week entitlement and signaled India's commitment to supporting working mothers. But the policy came with trade-offs. Because employers bear 100% of the cost with no government reimbursement, critics argue it creates a financial disincentive to hire women. Some data supports this concern. A study by TeamLease found that an estimated 1.1 to 1.8 million women lost jobs in the two years after the amendment, as small and mid-size employers shifted to hiring men or contract workers to avoid the liability. That's the tension at the heart of this policy. It's excellent for women who have jobs and qualify. It may make it harder for women to get hired in the first place. For HR teams, the law is non-negotiable. Understanding the eligibility rules, payment calculations, and operational requirements isn't optional. The penalties for non-compliance are steep.

26 weeksMaximum maternity leave for the first two children under the Maternity Benefit (Amendment) Act 2017
12 weeksMaternity leave for the third child onward, reduced from the 26-week entitlement
80 daysMinimum working days in the 12 months preceding delivery to qualify for maternity leave
100%Of salary paid during maternity leave. The employer bears the full cost with no government reimbursement.

Eligibility Criteria and Entitlement Structure

Not every female employee automatically qualifies for 26 weeks. The law sets specific conditions.

CriterionFirst/Second ChildThird Child OnwardAdoption/Surrogacy
Leave duration26 weeks12 weeks12 weeks
Minimum working days80 days in preceding 12 months80 days in preceding 12 months80 days in preceding 12 months
Establishment size10+ employees10+ employees10+ employees
Pre-delivery leave (max)8 weeks before due date6 weeks before due dateFrom date of handover
Post-delivery leaveRemaining balanceRemaining balance12 weeks from handover
Pay rate100% average daily wage100% average daily wage100% average daily wage
Applies toBiological birthBiological birthAdoption of child under 3 months, or commissioning mother

How Maternity Pay Is Calculated

The payment calculation under the Maternity Benefit Act is based on the employee's average daily wage.

Average daily wage calculation

The Act defines maternity pay based on the average daily wage earned in the 3 months immediately preceding the date of leave. The formula: Total wages earned in the 3 months before leave / Number of days worked in those 3 months = Average daily wage. This average daily wage is then paid for each day of the 26-week leave period. "Wages" includes basic salary plus dearness allowance (DA). It doesn't typically include HRA, bonuses, or overtime unless they're a regular part of the compensation.

Calculation example

An employee earns INR 60,000 per month (basic + DA). She worked 78 days in the 3 months before her leave started. Total wages for 3 months = INR 180,000. Average daily wage = 180,000 / 78 = INR 2,308. Maternity pay for 26 weeks (182 days) = 2,308 x 182 = INR 420,056. The employer must pay this in addition to any bonus or other payments the employee would normally receive. Maternity benefit can't be reduced or offset against other leave entitlements.

Medical bonus

In addition to maternity pay, the Act provides a medical bonus of INR 3,500 (or the amount notified by the government) if the employer doesn't provide free pre-natal and post-natal medical care. This is a one-time payment per pregnancy. Most large employers provide health insurance that covers maternity, so the medical bonus often doesn't apply. But smaller employers without maternity coverage must pay it.

Employer Obligations Under the Act

The Maternity Benefit Act places several requirements on employers beyond just paying the salary.

No termination during pregnancy or leave

An employer can't dismiss or discharge a woman because of her pregnancy, during maternity leave, or during the 6-month period after delivery. Any adverse action taken during this period is presumed to be pregnancy-related unless the employer can prove otherwise. Violation results in imprisonment of up to 3 months, a fine, or both. This protection applies from the date the employer is notified of the pregnancy.

Work from home option

The 2017 amendment introduced a new provision: employers must offer the option of working from home after the 26-week leave ends, if the nature of the work allows it. The terms and duration are to be mutually agreed upon by the employer and the employee. This isn't a blanket right to permanent remote work. It's a provision for a transitional period. Many companies offer 2 to 3 months of work-from-home after leave, with a gradual transition to office-based work.

Creche facility

Establishments with 50 or more employees must provide a creche (childcare facility) within a prescribed distance from the workplace. The employee is entitled to 4 visits to the creche per day, including the interval for rest. This provision is widely ignored by companies, but it's a legal requirement. The penalty for non-compliance can include fines and potential prosecution.

ESI vs Maternity Benefit Act: Which Applies?

Companies covered by the Employees' State Insurance (ESI) Act follow a different payment mechanism for maternity leave.

ESI-covered employees

Employees earning up to INR 21,000 per month (or INR 25,000 for persons with disabilities) are covered under ESI. For ESI-covered employees, maternity benefit is paid by the ESI Corporation, not the employer. The benefit is 100% of the average daily wage, paid for 26 weeks. The employee must have contributed to ESI for at least 70 days in the two preceding contribution periods. This shifts the financial burden from the employer to the social insurance system, which is exactly the model the ILO recommends.

Non-ESI employees

Employees earning above the ESI threshold (or in establishments not covered by ESI) are governed directly by the Maternity Benefit Act. The employer pays 100% of maternity benefit from its own funds. There's no reimbursement from any government body. This is the group that creates the most significant financial impact on employers, especially small businesses.

Additional Maternity Benefit Provisions

The Act includes several other protections that HR teams often overlook.

  • Miscarriage and MTP: A woman who has a miscarriage or undergoes a medical termination of pregnancy is entitled to 6 weeks of paid leave from the date of miscarriage or MTP.
  • Tubectomy: Women who undergo tubectomy surgery are entitled to 2 weeks of paid leave from the date of surgery.
  • Illness from pregnancy: If a woman suffers from illness arising out of pregnancy, delivery, premature birth, miscarriage, or MTP, she's entitled to an additional 1 month of paid leave.
  • No deduction of leave: Maternity leave is separate from all other leave types (earned leave, casual leave, sick leave). Employers can't force women to exhaust other leave before using maternity leave.
  • Light work during pregnancy: An employer can't require a pregnant woman to do any work that is of a strenuous nature or involves long hours of standing in the 10 weeks before her expected delivery date.
  • Nursing breaks: After returning to work, mothers are entitled to two nursing breaks of 15 minutes each during working hours until the child is 15 months old.

Maternity Leave Statistics in India [2026]

Data on how the 26-week policy has impacted Indian workplaces.

26 weeks
India's maternity leave ranks third-longest globally among fully paid entitlementsILO, 2024
1.1-1.8M
Estimated women who lost jobs in the 2 years after the 2017 amendmentTeamLease Employment Outlook, 2019
24%
Of Indian women who return to the same employer within 12 months of maternity leaveCatalyst India Report, 2024
INR 25L
Average maternity benefit cost per employee for a mid-level professional (salary + benefits)Aon India, 2024

HR Best Practices for Managing 26-Week Maternity Leave in India

Getting this right means balancing legal compliance, financial planning, and genuine support for the employee.

  • Budget for it: Know how many women in your workforce are of childbearing age and estimate annual maternity leave costs. Include it in workforce planning, not as a surprise expense.
  • Don't discriminate in hiring: The fear of maternity leave costs can't influence hiring decisions. It's illegal under the Act and counterproductive. Companies that support working mothers attract and retain better talent overall.
  • Plan coverage early: Start transition planning as soon as the employee notifies you of the pregnancy. 26 weeks is nearly 6 months. That's enough time for a project to go off track without proper coverage.
  • Offer a return-to-work program: Pair returning mothers with a buddy, offer flexible hours for the first 3 months, and ensure the creche facility (if required) is operational. The first 90 days after return are when most women decide whether to stay or leave.
  • Track ESI eligibility: Know which employees are ESI-covered (and therefore have maternity benefits paid by ESIC) versus those where the company bears the full cost. This affects your financial planning significantly.
  • Maintain communication (with boundaries): Send a monthly update about major company news during the leave. Don't ask about return dates until the employee raises the topic. Let her focus on recovery and the baby.

Frequently Asked Questions

Does the 26-week entitlement apply to contract employees?

Yes. The Maternity Benefit Act applies to all women employed in establishments with 10 or more employees, regardless of whether they're permanent, temporary, or contractual. The principal employer is responsible for ensuring maternity benefits are provided to contract workers. If the contractor doesn't pay, the principal employer must.

Can an employer ask a woman to resign if she's pregnant?

Absolutely not. Asking or pressuring a pregnant employee to resign is illegal under the Act. It also violates the principle of non-discrimination. If an employee can prove she was forced out because of pregnancy, the employer faces criminal penalties including imprisonment. Document everything and report any such pressure to the Labour Commissioner.

What if the employee has worked less than 80 days?

If the employee hasn't completed 80 days of work in the 12 months before the expected delivery date, she doesn't qualify for maternity benefit under the Act. However, many companies offer maternity leave beyond the statutory requirement as part of their HR policy. Check with your employer. Even without statutory eligibility, the employee may have contractual rights to maternity leave.

Is maternity leave taxable?

Yes. Maternity benefit paid under the Act is treated as salary income and is fully taxable. There's no special tax exemption for maternity pay. It's included in the employee's total income for the year and taxed at the applicable slab rate. TDS should be deducted accordingly.

Can the employer offer more than 26 weeks?

Yes. The Act sets the minimum. Employers are free to offer more generous maternity leave. Some Indian companies, particularly in the tech sector, offer up to 9 or 12 months. Any additional leave beyond 26 weeks is governed by the company's policy, not the Act. The company decides whether the extra period is paid, partially paid, or unpaid.

Does the 80-day requirement include weekends and holidays?

No. The 80-day requirement counts actual days worked. Weekends, paid holidays, and authorized leave days aren't counted toward the 80-day threshold. If an employee joined 6 months before her due date and worked 5 days a week without extended leave, she'd have approximately 130 working days, well above the 80-day minimum.
Adithyan RKWritten by Adithyan RK
Surya N
Fact-checked by Surya N
Published on: 25 Mar 2026Last updated:
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