Maternity and Gratuity Act

1. MATERNITY ACT

2. OVERVIEW OF ACT
• Maternity Act was passed in the year 1961, and was latest amended on 9th
March, 2017.
• Maternity Act 1961, Benefits given to women
Cash Benefits Non Cash Benefist
Leave with average pay of 12 weeks including
pre and post delivery
Light work for 10 weeks before the date of
expected pregnancy
Medical Bonus of atleast Rs. 1000 to 20,000 if
the employer is unable to provide free medical
care
Two nursing breaks in course of her daily work
until the child is of 15 months.
Additional one month paid leave on production
of proof revealing illness due to pregnancy
delivery, miscarriage or pre mature birth (Sec
10)
Incase of Miscarriage, 6 weeks leaves would be
given from the date of miscarriage (Sec 9)

3. Maternity Act 1961, Amendments as per 2017
• Increased Paid Maternity Leave from the existing 12 weeks to 26 weeks. For
women who are expecting after having 2 children, the duration of paid
maternity leave shall be 12 weeks
• Benefits to adoptive mothers as well and provides that every woman who
adopts a child shall be entitled to 12 weeks of maternity leave, from the date of
adoption.
• Enabling provision relating to "work from home" for women, which may be
exercised after the expiry of the 26 weeks' leave period. Depending upon the
nature of work, women employees may be able to avail this benefit on terms
that are mutually agreed with the employer.
• Makes crèche facility mandatory. Women employees would be permitted to visit
the crèche 4 times during the day.

4. Paternity leave

5. GRATUITY ACT

6. OVERVIEW OF ACT
• Gratuity Act was introduced in the year 1972 and amendment in the year
2018.
• Gratuity is the benefit received by an employee for services rendered to the
company.
• Tax exemption conditions:
½ month’s average salary for each completed year of service
Maximum amount specified
Actual Gratuity
Government Non Government
Maximum limit is 20 LPA Maximum Limit is 10 LPA

8. THANK YOU…..