The document compares the current and new systems of maternity benefit in Bangladesh. Under the current system, employees receive 4 months of basic salary as benefit, with 50% paid in advance and 50% paid after returning from leave. Under the new system, there are 3 payment options and benefits are calculated based on average weekly wages over the past 3 months, resulting in higher total benefits than the current system. The document provides examples where two employees received significantly more under the new system compared to the current system.

1. COMPARISON BETWEEN NEW SYSTEM AND OLD SYSTEM OF MATERNITY BENEFIT Prepared By: Tanbir Ahmed Asst. Manager – HRD Kenpark Bangladesh (Pvt.) Limited.

3. Net Paid as benefit = 10299 Name: A Card No.: 1111 Advance Payment Balance Payment Gross - 4194 (2009 salary) Basic – 2516 Gross - 4614 (2010 salary) Basic – 2768 Benefit = (2516/30)*120 = 10066 Benefit = (2516/30)*92 = 7716/- (2768/30)*28 = 2583/- Total = 10299/- 50% = (10066/2) = 5032/- Balance = (10299– 5032) = 5267/-

4. Net Paid as benefit = 7920/- Name: B Card No.: 2222 Advance Payment Balance Payment Gross - 3300 Basic – 1980 Gross - 3300 Basic – 1980 Benefit = (1980/30)*120 = 7920 Benefit = (1980/30)*120 = 7920 50% = (7920/2) = 3960/- Balance = (7920 – 3960) = 3960/-

6. As per sections 48 of the new labour code there is a provision of the payment in terms of daily, weekly or monthly, as and where applicable, average wages. The section also provides the formulae for the calculation of the aforesaid average wages as follows: DAW* or WAW** or MAW*** = The total amount received by the worker during the immediate preceding three months / Total actual working days during that period.

7. Net Paid as benefit = 24,208 Name: A Card No.: 1111 Went For Maternity Leave – 18/09/2009 Gross Salary – 4194/- Advance Payment Balance Payment June Net Paid – 6985/- July Net Paid – 6670/- Aug Net Paid – 6235/- Total = 19,890/- Total Working Day – (31+30+31) = 92 Per Week Average = (19890/92)*7 = 1513/- Benefit = 1513*8 weeks = 12,104 Balance Benefit = 1513*8 weeks = 12,104

8. Net Paid as benefit = 17,008 Name: B Card No.: 2222 Went For Maternity Leave – 26/07/2009 Gross Salary – 3300/- Advance Payment Balance Payment May Net Paid – 4810/- June Net Paid – 5050/- July Net Paid – 3965/- Total = 13825/- Total Working Day – (30+31+30) = 91 Per Week Average = (13825/91)*7 = 1063/- Benefit = 1063*8 weeks = 8504 Balance Benefit = 1063*8 weeks = 8504

9. Comparison Card No Current System New System Difference 1111 10,299/- 24,208/- 13909/- 2222 7920/- 17,008/- 9,088/-