Maternity Leave in India 2026: Eligibility, Rules & Benefits

Looking to figure out how maternity leave in India actually works when you're hiring talent there? Don’t worry, you’re not alone. Many US employers, founders, and global teams feel stuck trying to understand what’s required, what’s paid, and how Indian maternity laws impact hiring, payroll, and compliance.

In this article, we’ll break down the exact rules, eligibility criteria, employer responsibilities, and global best practices so you can stay compliant, set clear expectations with your India team, and avoid any surprises. Let’s get started.

What is the overview of maternity leave in India?[toc=Maternity Benefits Act]

The Maternity Benefit Act, 1961, applies to establishments with 10+ employees and provides maternity leave benefits. It excludes self-employed women and those working in businesses with fewer than 10 employees.

The Act was amended in 2017 to extend maternity leave to 26 weeks for the first two children, up from 12 weeks. After the second child, mothers are entitled to 12 weeks of leave.

To qualify for maternity leave, employees must have worked at least 80 days in the 12 months before their expected delivery. Benefits apply to all employees who meet this criterion, including temporary or contractual workers.

The Maternity Benefit Act ensures female employees are paid during maternity leave. Employees receive 100% of their gross salary, based on their average daily wage.

Maternity leave in India also applies to adoptive mothers, commissioning mothers, and women experiencing miscarriage. Miscarriage leave is 6 weeks, while adoptive and commissioning mothers receive 12 weeks if the child is under 3 months.

What are the maternity leave rules in India for 2026?[toc=New Maternity Leave Rules]

Maternity leave in India is a key benefit for women, backed by the Maternity Benefit Act. From our experience helping companies stay compliant, here’s the scoop on the important maternity leave rules you need to know.

• Leave Duration: Eligible women get 26 weeks of maternity leave period for their first two children, and 12 weeks for third or subsequent children, and for adoptive/commissioning mothers.
• Work‑from‑Home: Post‑maternity leave, employers may allow a work‑from‑home arrangement where the nature of work permits and both sides agree.
• Crèche Facilities: Establishments with 50 or more workers must provide crèche facilities within a prescribed distance, and mothers can visit the crèche up to four times a day.

In addition to maternity leave, there are other employee benefits in India that both employers and employees should be aware of. If you're interested in learning more about these benefits, check out this article on "Employee Benefits in India: Complete Guide" for a detailed overview.

Who is eligible for maternity leave in India?[toc=Eligibility Criteria]

With our background in assisting businesses with HR compliance in India, here’s who gets maternity leave under the Maternity Benefit Act.

Who is covered by the Maternity Benefits Act (MB Act)?

To avail maternity leave under the Maternity Benefits Act (MB Act), a pregnant employee must meet the following eligibility criteria:

• 80 days of work: She must have worked for at least 80 days in the 12 months leading up to her expected delivery date.
• Establishment requirements: She must be employed in a business or organization with ten or more employees.
• Adoption or commissioning: For adoptive or commissioning mothers, maternity leave starts from the date the child is handed over to the mother.

Here’s a quick breakdown of eligibility types:

These conditions ensure that women in India who meet the criteria are entitled to maternity leave, safeguarding their rights during pregnancy and after childbirth.

Who is not covered by the Maternity Benefits Act (MB Act)?

Under Section 61 of the Employees State Insurance (ESI) Act, women who are covered by the ESI scheme are not eligible for maternity benefits under the Maternity Benefits Act.

This is because they are already entitled to maternity benefits through the ESI scheme, as per the provisions of the ESI Act. The Maternity Benefits Act also gives the appropriate Government the power to exempt certain establishments from some of the provisions of the Act.

Now that we've covered who is eligible and who is not covered under the Maternity Benefits Act, let’s move on to learning about the benefits that female employees are entitled to during maternity leave in India.

What benefits are provided under maternity leave in India?[toc=Key Benefits]

India maternity leave provides crucial benefits to female employees, ensuring financial security and job protection during pregnancy and after childbirth.

Leveraging our experience assisting companies with HR and compliance in India, let’s explore the important benefits of India maternity leave that employers must know.

1. Paid Maternity Leave (26 / 12 Weeks): Under the Maternity Benefit Act, eligible women are entitled to fully paid maternity leave. This includes up to 26 weeks of leave for first and second children, and 12 weeks for the third child onwards.
2. Adoption & Commissioning Mothers: Women who adopt a child under three months old and commissioning (surrogate) mothers are also entitled to 12 weeks of paid leave starting from the date the child is handed over.
3. Leave for Miscarriage or Medical Termination: If a woman experiences a miscarriage or medical termination of pregnancy, she is entitled to six weeks’ paid leave immediately following the event.
4. Wage Protection / Payment Basis: The Act guarantees payment during maternity leave at the woman’s full average daily wage for the period of absence, ensuring financial security during maternity.
5. Optional Work‑from‑Home Arrangements: The law allows employers to offer work‑from‑home arrangements after maternity leave ends, if the nature of the work permits and both parties agree.
6. Crèche Facilities (50+ Employees): Establishments with 50 or more workers must provide crèche/childcare facilities within a prescribed distance, and mothers can visit the facility multiple times during the workday.
7. Medical Bonus & Additional Leave (Emerging & evolving): While older provisions mentioned a medical bonus (e.g., up to ₹1,000 historically), the latest government updates point to enhanced maternity benefit packages and social security protections under modern codes.

Now that we've covered the benefits of maternity leave, let's explore how financial aspects are handled during maternity leave duration in India, including financial benefits and wage protection for pregnant employees during this period.

How are financial aspects handled during maternity leave in India?[toc=Financial Aspects]

Financial aspects of maternity leave policy in India are crucial for ensuring women employees receive the necessary support during their time off.

Based on our experience helping businesses with payroll and compliance in India, here’s how financial aspects are managed during maternity leave paid, ensuring full wages for women employees under the maternity leave policy.

1. Maternity Leave Salary and Wage Benefits

Women are entitled to receive full wages during maternity leave, equivalent to their average daily wage. This is calculated based on the average of the last three months' salary before the leave starts, ensuring fairness and consistency. The benefits include basic pay and regular allowances, but exclude bonuses and overtime.

For women covered under the Employees’ State Insurance (ESI) Act, they receive financial compensation through the ESI Corporation, not directly from their employer, provided their actual daily wages fall below the prescribed ceiling (currently ₹21,000 per month).

2. Employer’s Liability

The responsibility for maternity leave benefits typically lies with the employer, especially in the organized sector. This includes:

• Salary payments during the leave period.
• Provision of mandatory crèche facilities for establishments with 50+ employees.
• Additional leave benefits (like extended medical leave) as per the company’s internal HR policy.

For small and medium enterprises (SMEs), this financial burden can feel significant, leading to reluctance in hiring women of childbearing age.

However, denying maternity benefits or failing to provide easily accessible childcare facilities can result in penalties, fines, or even legal prosecution under the Maternity Benefit Act.

3. Government Support

Pradhan Mantri Matru Vandana Yojana (PMMVY): This program provides eligible female employees with a cash benefit of ₹6,000 in three installments for their first live birth, offering partial wage compensation and nutritional support during and after pregnancy, ensuring the well-being of working women.

ESI Scheme: Women registered under the Employees' State Insurance (ESI) scheme are entitled to maternity benefits, receiving full wages for 26 weeks, subject to the required contributions.

State Schemes: Several states have launched additional welfare programs that offer cash assistance or subsidized healthcare to pregnant women in the unorganised sector, providing other benefits to enhance the well-being of working women.

4. Tax and Compliance Considerations

For pregnant employees, maternity benefits are treated as salary income and taxed accordingly. However, some medical reimbursements may be exempt from tax within specified limits.

For employers, maternity benefits are considered a deductible business expense under the Income Tax Act, helping to reduce overall tax liabilities.

Employers must also ensure compliance with reporting and record-keeping requirements under labor laws. Delays or denial of maternity benefits to pregnant women can result in penalties, litigation, and reputational damage.

We’ve tackled the financial aspects, so let’s now explore other maternity leave rules and standard maternity leave duration in India, including all the additional perks and benefits for women on maternity leave.

What supplementary benefits are available during maternity leave in India?[toc=Supplementary Benefits]

From our time supporting businesses in India, we’re sharing what extra benefits are available for women during maternity leave.

In addition to paid maternity leave, women employed in India are eligible for standard employee benefits during their leave. These include benefits like housing allowance, medical insurance, support with certain bills, and other company perks.

New mothers are also entitled to reduced workloads starting 10 weeks before their due date. During this time, they cannot be required to stand for long hours, perform strenuous tasks, or engage in any work that could cause physical harm.

After the mandatory 26 weeks of leave, employees can access a work-from-home facility under the Act, depending on the nature of their work and the agreement with their employer.

Additionally, employees may extend their leave, but this is typically unpaid, unless the extension is due to a medical condition. In such cases, employees are eligible for 30 extra days of paid leave, provided they submit the necessary medical documentation to their employer.

Discover why and how you should build a "Global Benefits Strategy For Your Remote Team".

How to apply for a maternity leave?[toc=How to Apply]

India maternity leave requires pregnant employees to follow a clear process aligned with their company’s HR rules and the maternity leave policy India mandates.

This section explains how to formally apply, plan your weeks of maternity leave, and ensure everything is documented and approved on time.

1. Review Company Policy and Eligibility: Start by checking your company’s maternity leave policy on the HR portal. Understand the eligibility criteria and ensure compliance with the company’s requirements and the Maternity Benefit Act.
2. Notify Your Employer in Advance: Inform your employer about your maternity leave at least 10 weeks before your due date, detailing your expected leave start date, delivery date, and the duration of your leave.
3. Provide Necessary Documentation: Submit a doctor’s certification confirming your pregnancy and expected delivery date. Also, fill out any required maternity leave forms your company may have.
4. Plan and Coordinate Work Transition: Work with your supervisor to outline pending tasks, deadlines, and necessary handovers. Provide training and documentation for team members to ensure a smooth transition during your absence.
5. Discuss Post-Maternity Conditions: Communicate your preference for extending maternity leave or opting for work-from-home after maternity, especially if your company has 50+ employees.
6. Submit the Leave Application and Confirm Approval: Submit your maternity leave application to HR, ensuring you follow up for approval and confirm your leave dates and terms.

Now that you’re clear on the process of applying for maternity leave, let’s take a look at how leave rules in India stack up against other countries, including factors like waiting periods, legal notice, and the overall benefits.

How does maternity leave in India compare to other countries?[toc=Comparison with Other Countries]

Maternity leave policies differ widely across countries, but a common trend is the focus on supporting working mothers with sufficient leave. Below is a table outlining the maternity leave rules in various countries.

Now that we’ve seen how maternity leave in India compares to other countries, it’s clear that ensuring job security and financial stability for working mothers is a top priority.

Let’s now explore the legal compliance that companies must follow regarding maternity leave policy in India.

What legal compliance must companies follow regarding maternity leave in India?[toc=Legal Compliance]

After working closely with businesses on HR and compliance, we’ve outlined the legal compliance companies need to follow for maternity leave policy in India.

The Maternity Benefit Act, 1961 enforces strict penalties and fines for employers who fail to comply with maternity leave provisions, ensuring expecting mothers are supported for their well-being during and after pregnancy.

• Monetary Penalties: Employers who don't provide maternity benefits can be fined up to INR 5,000, and violations can lead to fines as high as INR 50,000.
• Legal Action: If maternity leave or benefits are denied, employees can file a complaint. If proven valid, employers will be ordered to pay maternity benefits and may incur additional damages.
• Imprisonment: In severe cases, such as medical termination of maternity leave or job security violations, employers could face up to three months in prison for denying maternity leave or terminating employees during leave.

While these penalties are serious, employers can mitigate risks by understanding maternity leave challenges and India’s legal framework.

Better yet, partnering with an Employer of Record (EOR), like Wisemonk, simplifies compliance, allowing you to focus on other key areas of your business. We take care of the complexities of employing workers in India, without the hassle of setting up a local entity.

We ensure your business stays compliant with Indian labor laws, handling everything from employee onboarding to managing international payroll and benefits, including maternity leave. The best part? We help companies do this in a cost-effective and efficient manner.

Check out our guide to hiring, paying, and managing talent in India to see how we can support your growth and simplify your global workforce management. Book a free consultation today!