Code on Social Security, 2020

1.Under the Atal Bimit Vyakti Kalyan Yojna, a worker of the organized sector who loses his job gets financial aid from the Government. This is a type of unemployment allowance, the benefit of which is admissible to the workers covered under the Employees’ State Insurance Scheme.

2.In case of job loss, a worker will get benefits under the Atal Bimit Vyakti Kalyan Yojna.

3.At the time of retrenchment, a worker would be provided 15 days’ wages for re-skilling. The wages would be credited directly into the bank account of the worker so as to enable him to learn new skills.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, December 2024, Q. 5(b) (Syllabus 2022).

The Code on Social Security 2020 consolidates and rationalises various social security laws, including those relating to maternity benefit. Section 59 states that

(1)No employer shall knowingly employ a woman in any establishment during the six weeks immediately following the day of her delivery, miscarriage or medical termination of pregnancy.

(2)No woman shall work in any establishment during the six weeks immediately following the day of her delivery, miscarriage or medical termination of pregnancy.

(3)Without prejudice to the provisions of section 62, no pregnant woman shall, on a request being made by her in this behalf, be required by her employer to do, during the period specified in sub-section

(4)Any work which is of an arduous nature or which involves long hours of standing or which in any way is likely to interfere with her pregnancy or the normal development of the foetus or is likely to cause her miscarriage or otherwise to adversely affect her health.

The period referred to in sub-section (3) shall be–

(a)the period of one month immediately preceding the period of six weeks, before the date of her expected delivery;

(b)any period during the said period of six weeks for which the pregnant woman does not avail of leave of absence under section 62.

It provides that a woman who has worked for the prescribed qualifying period in an establishment is entitled to maternity benefit for a maximum period of 26 weeks for the first two surviving children. During this period, she is entitled to leave with benefit at the prescribed rate and protection from adverse employment action.

The Code clearly intends that maternity benefit is not merely leave, but a period of protection for the health of the mother and child. It prohibits the employer from requiring a woman to do any arduous work or work that is likely to interfere with her pregnancy or the normal development of the foetus, or is likely to cause her miscarriage or otherwise adversely affect her health. It also prohibits dismissal, discharge or any form of disadvantageous treatment during the period of maternity benefit.

The employer is not permitted to reduce benefits, alter conditions of service to her disadvantage, or indirectly compel her to resume work before the expiry of the maternity benefit period. Any such act would be contrary to the protective purpose of the Code.

Conclusion Tanya delivered her child on 10th May 2026 and was asked to resume duty by 5th June 2026, which is well within the 26 week maternity benefit period. The request for early resumption, even if couched as a “request” and justified on grounds of staff shortage, is inconsistent with the statutory protection that she must not be required or pressured to return during the maternity benefit period. It undermines the health and recovery of the mother and the care of the newborn, which the Code seeks to safeguard. Therefore, the management’s request is not legally valid under the Code on Social Security 2020 and is contrary to the protective scheme of maternity benefit.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, June 2026, Q. 5(c) (Syllabus 2022).

The Code on Social Security 2020 brings together various welfare provisions, including those relating to creche facilities in establishments. It prescribes that every establishment employing 50 or such number of employees as may be prescribed by the Central Government is required to provide and maintain a creche facility at such a distance as may be prescribed either separately or along with common facilities for the use of employees’ children. The threshold is clearly stated as “crèche 50 workers”, which means that once the number of workers crosses this limit, the obligation becomes mandatory.

The creche is to be located within such distance as may be prescribed, and the employer must ensure that it is properly maintained, staffed and equipped. The Code also contemplates that the employer shall allow four visits a day to the crèche by the woman, which shall also include the intervals of rest allowed to her. The purpose is to enable women to continue in employment without having to withdraw from the workforce due to childcare responsibilities.

The obligation to provide a creche is statutory and does not depend on the financial convenience of the employer. Non availability of space, financial constraints or internal policy cannot override a legal mandate. Failure to provide a creche where required amounts to non-compliance with the Code and denial of a welfare facility intended specifically for working parents.

Conclusion NovaGen employs more than 600 workers, including a substantial number of women, and therefore clearly falls within the category of establishments required to provide a creche facility. Tanya’s demand is squarely supported by the statutory provisions. The employer’s refusal on the grounds of financial constraints and lack of space is not a valid legal defence, because statutory obligations cannot be avoided on such grounds. By not providing a creche, NovaGen is in breach of its duty under the Code on Social Security, 2020, and is denying women employees a mandatory welfare facility. Hence, Tanya’s demand is legally valid, and the employer’s refusal is unlawful.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, June 2026, Q. 5(d) (Syllabus 2022).

The Central Government has subsumed following 9 Labour Laws into the Social Security Code:

(1)The Employees Provident Funds and Miscellaneous Provisions Act, 1952;

(2)The Employees State Insurance Act, 1948;

(3)The Employees Compensation Act, 1923;

(4)The Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959;

(5)The Maternity Benefit Act, 1961;

(6)The Payment of Gratuity Act, 1972;

(7)The Cine-workers Welfare Fund Act, 1981;

(8)The Building and Other Construction Workers' Welfare Cess Act, 1996; and

(9)The Unorganised Workers Social Security Act, 2008.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, December 2023, Q. 5(b) (Syllabus 2022).

(i)No, the EPF Scheme, 1952 does not allow employees to withdraw funds for repaying personal loans. Withdrawals are permitted only under specific grounds such as medical emergencies, home loan repayment, marriage, higher education, or unemployment.

(ii)Circumstances for withdrawing EPF funds before retirement:

An employee can withdraw from their EPF account before retirement under specific conditions, including:

a.Medical treatment for self or family members b. Marriage or higher education of self, children, or sister/brother or the post matriculations education of son or daughter c. Purchase or construction of a house d. Home loan repayment e. Unemployment for more than 2 months f. Retirement after attaining 58 years of age g. Temporary closure of any factory or establishment for more than 15 days, for reasons other than strike or due to non-receipt of wages for 2 months h. In case property is damaged by a calamity of exceptional natures such as floods, earthquake or riots

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, June 2025, Q. 6(c) (Syllabus 2022).

Applicability of the Employees’ State Insurance (ESI) Act, 1948:

The ESI Act, 1948 applies to:

1.The ESI Act is applicable to all non-seasonal factories employing 10 or more persons [Section -1(2) read with Section 2(12) and Section 2(19A)]. The State Governments have extended the coverage under Section 1(5) of the Act to Shops, Hotel, Restaurants, Cinema including preview theatres, Road-motor transport undertakings, Newspaper establishments, Private Medical Institutions, Educational Institutions and to contract and casual employees of Municipal Corporation/Municipal Bodies employing 10 or more persons in the certain States/ UTs, where State Govt. is the appropriate Government.

The Central Govt. has extended the coverage under Section 1(5) to Shops, Hotels, Restaurants, Road Motor Transport establishments, Cinema including preview theatres, Newspaper establishments, establishment engaged in Insurance Business, Non-Banking Financial Companies, Port Trust, Airport Authorities, Warehousing establishments employing 20 or more Persons, where Central Government is the appropriate Government.

2.Under the Employees’ State Insurance (ESI) Act, 1948, an establishment that initially falls within the ambit of the Act continues to be governed by its provisions even if the number of employees subsequently falls below the prescribed threshold (generally 10 or 20 employees, depending on the applicability rules of the state). This principle, known as the ‘once covered, always covered’ rule, ensures that establishments that have once qualified under the Act continue to comply with its provisions, including contribution payments and return filings, unless formally deregistered.

3.In this case, since the company initially had 25 employees and obtained ESI registration, it remains liable to comply with the ESI Act, including filing returns and making contributions, even after the number of employees dropped to 20.

The company’s contention that ESI is no longer applicable due to a reduced workforce is not valid under the ESI Act, 1948. It remains obligated to fulfil all compliance requirements unless it has obtained formal deregistration from the ESI authorities.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, June 2025, Q. 6(d) (Syllabus 2022).

Under the Maternity Benefit Act, 1961, maternity leave entitlement and benefits are provided to eligible female employees to ensure their health, well-being, and job security during pregnancy and childbirth. Here are the key provisions regarding maternity leave entitlement and benefits under the Act:

1.Duration of Maternity Leave: The Maternity Benefit Act entitles eligible female employees to a minimum of 26 weeks of maternity leave. However, for women who have already had two or more children, the duration of maternity leave is reduced to 12 weeks.

2.Commencement of Maternity Leave: Maternity leave can commence up to eight weeks before the expected date of delivery (pre-natal leave). If the woman works in a factory, and her delivery occurs during the pre-natal leave period, the maternity leave will automatically extend for six weeks following the delivery.

3.Wages During Maternity Leave: During the period of maternity leave, the woman is entitled to receive maternity benefit, which is payable at the rate of her average daily wage for the period of her absence. The average daily wage is calculated based on the average wage earned- by the woman during the three months immediately preceding the date of her maternity leave.

4.Medical Bonus: In addition to maternity benefit, eligible women are entitled to receive a medical bonus if they do not receive free medical care from their employer during pregnancy and childbirth.

5.Leave for Miscarriage or Medical Termination of Pregnancy: In case of miscarriage or medical termination of pregnancy, a woman is entitled to six weeks of maternity leave immediately following the day of her miscarriage or termination.

6.Notice of claim for Maternity Leave: A woman intending to take maternity leave is required to give her employer written notice of her pregnancy and her intention to avail maternity leave, at least six weeks before the date of her expected delivery.

7.Protection Against Dismissal or Discharge: The Maternity Benefit Act prohibits the dismissal or discharge of a woman during her absence on maternity leave. It also prohibits the employer from changing her conditions of service to her disadvantage during this period.

8.Nursing breaks: Every woman delivered of a child who returns to duty after such delivery shall, in addition to the interval for rest allowed to her, be allowed in the course of her daily work two breaks of the prescribed duration for nursing the child until the child attains the age of fifteen months.

9.Creche Facility: Every establishment having fifty or more employees shall have the facility of creche within such distance as may be prescribed, either separately or along with common facilities. The employer shall allow four visits a day to the creche by the woman, which shall also include the interval for rest allowed to her.

10.Employer’s Obligations: Employers are required to display an abstract of the Maternity Benefit Act at the workplace and provide information about maternity benefits to eligible female employees. Employers must also ensure compliance with the provisions of the Act regarding maternity leave, benefits, and protections for female employees.

These provisions of the Maternity Benefit Act aim to support women during pregnancy and childbirth, promote their health and well-being, and ensure their job security and economic independence. It is essential for employers to be aware of and comply with these provisions to protect the rights of female employees.

Thus, Shailja is advised accordingly on the maternity leave entitlement and benefits available to her under Maternity Benefit Act, 1961.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, June 2024, Q. 6(b) (Syllabus 2022).

Calculation of Gratuity Under the Payment of Gratuity Act, 1972, gratuity is calculated using the formula:

Gratuity = (Last drawn salary) x (15/26) x (Years of Service)

If Mr. X’s last drawn salary (Basic + DA) is ₹40,000, and his total service period (including contract work) is 26 years, then:

Gratuity = 40,000 X (15/26)X26 = Rs. 40,000 X15 = Rs. 6,00,000 As per the amendment, the maximum gratuity payable under the Act is ₹20/₹25 lakhs.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, June 2025, Q. 5(b) (Syllabus 2022).

Section 11 of Maternity Benefit Act, 1961 deals with Nursing breaks Every woman delivered of a child who returns to duty after such delivery shall, in addition to the interval for rest allowed to her, be allowed in the course of her daily work two breaks of the prescribed duration for nursing the child until the child attains the age of fifteen months.

Section 11A of Maternity Benefit Act, 1961 deals Creche Facility

(1)Every establishment having fifty or more employees shall have the facility of creche within such distance as may be prescribed, either separately or along with common facilities. The employer shall allow four visits a day to the creche by the woman, which shall also include the interval for rest allowed to her.

(2)Every establishment shall intimate in writing and electronically to every woman at the time of her initial appointment regarding every benefit available under the Act.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, June 2025, Q. 6A(iii) (Syllabus 2022).

(i)Section 16(1) of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 provides that the Act shall not apply to certain establishments as stated thereunder. Such establishments include

(a)establishments registered under the Co-operative Societies Act, 1912, or under any other law for the time being in force in any State relating to co-operative societies, employing less than 50 persons and working without the aid of power; or

(b)to any other establishment belonging to or under the control of the Central Government or a State Government and whose employees are entitled to the benefit of contributory provident fund or old age pension in accordance with any scheme or rule framed by the Central Government or the State Government governing such benefits; or

(c)to any other establishment set up under any Central, Provincial or State Act and whose employees are entitled to the benefits of contributory provident fund or old age pension in accordance with any scheme or rule framed under that Act governing such benefits.

According to Section 16(2), if the Central Government is of opinion that having regard to the financial position of any class of establishments or other circumstances of the case, it is necessary or expedient so to do, it may, by notification in the Official Gazette, and subject to such conditions as may be specified in the notification, exempt that class of establishments from the operation of this Act for such period as may be specified in the notification

(ii)Section 17A(1) of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 provides that :

(1)where an employee employed in an establishment to which this Act applies leaves his employment and obtain re-employment in another establishment to which this Act does not apply, the amount of accumulations to the credit of such employee in the Fund, or as the case may be, in the Provident Fund of the establishment left by him shall be transferred within such time as may be specified by Central Government in this behalf to the credit of his account in the Provident Fund of the establishment in which he is re-employed, if the employee so desires and the rules in relation to that Provident Fund permit such transfer.

Sub-section (2) further provides that where as employee employed in an establishment to which this Act does not apply, leaves his employment and obtain re-employment in another establishment to which this Act applies, the amount of accumulations to the credit of such employee in the Provident Fund of the establishment left by him, may, if the employee so desires and also rules in relation to such Provident Fund permit, be transferred to the credit of his account in the Fund or as the case may be, in the Provident Fund of the establishment in which he is re-employed.

Thus, Rekha can receive her Provident Fund amount by applying directly to the Contributory Provident Fund Trust of State Power Generation Ltd. for settlement of her dues.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, December 2025, Q. 6(b) (Syllabus 2022).

The Code on Social Security, 2020 under section 2 (35) defines gig worker” as a person who performs work or participates in a work arrangement and earns from such activities outside of traditional employer-employee relationship.

Gig worke ris an individual who engages in short-term, flexible jobs, typically as a freelancer, consultant, or independent contractor. Unlike traditional employees bound to a single employer, gig workers operate in the gig economy, taking on various projects from different clients, often facilitated through online platforms.

They are often self-employed, meaning they manage their own schedules and workload without being tied to a single employer. They usually don’t receive standard employment benefits but may have access to alternative options. Gig workers, or independent contractors, enjoy several benefits but also face unique challenges.

Benefits:

1.Flexibility: Gig workers often have the freedom to choose when and where they work, providing a level of flexibility not typically found in traditional employment.

2.Variety: They have the opportunity to work on a variety of projects, which can lead to adiverse portfolio and a broad range of experience.

3.Independence: Gig workers have more control over their work, allowing them to align their tasks with their personal interests and skills.

4.Cost-Effectiveness: Gig workers often work remotely, which can save costs associated with commuting and maintaining a professional wardrobe.

Challenges:

1.Income Instability: Gig work can be unpredictable, leading to periods of feast or famine. This lack of a stable income can make financial planning challenging.

2.Lack of Benefits: Unlike traditional employees, gig workers typically do not receive benefits such as health insurance, retirement plans, or paid time off.

3.Isolation: Gig workers often work alone, which can lead to feelings of isolation or disconnection from a work community.

4.Job Security: Gig workers may face uncertainty regarding job security as they are often hired on a project-to-project basis.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, June 2024, Q. 6A(ii) (Syllabus 2022).

Section 20 of the Code on Social Security, 2020, provides that:

1.The Code on Social Security, 2020, shall not apply:

(a)to any establishment registered under the Co-operative Societies Act, 1912 or under any other law for the time being in force in any State relating to co-operative societies employing less than fifty persons and working without the aid of power; or

(b)to any other establishment belonging to or under the control of the Central Government or a State Government and whose employees are entitled to the benefit of contributory provident fund or old age pension in accordance with any scheme or rule framed by the Central Government or the State Government governing such benefits; or

(c)to any other establishment set up under any Central or State or any other law for the time being in force and whose employees are entitled to the benefits of contributory provident fund or old age pension in accordance with any scheme or rule framed under that law governing such benefits; or

(d)to the employees who, immediately before the commencement of this Code, were receiving benefits of Provident Fund under any Central or State enactment.

2.If the Central Government is of the opinion that having regard to the financial position of any class of establishment or other circumstances of the case, it is necessary or expedient so to do, it may, by notification and subject to such conditions, as may be specified in the notification, exempt, whether prospectively or retrospectively, that class of establishments from the operation of this Chapter for such period as may be specified in the notification.

Conclusion:

Therefore, viewpoints of Raghav are not correct as per the provisions of this Code.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, June 2026, Q. 6(c) (Syllabus 2022).

According to Section 4(1) of the Payment of Gratuity Act,1972, gratuity shall be payable to an employee on the termination of his employment after he has rendered continuous service for not less than five years:

(a)on his superannuation, or

(b)on his retirement or resignation, or

(c)on his death or disablement due to accident or disease.

The completion of continuous service of five years is not necessary where the termination of the employment of any employee is due to death or disablement.

Further, the period of continuous service is to be reckoned from the date of employment and not from the date of commencement of this Act (CLA-1996-111-13 Mad.). Mere absence from duty without leave cannot be said to result in breach of continuity of service for the purpose of this Act.

[Kothari Industrial Corporation v. Appellate Authority, 1998 Lab IC, 1149 (AP)] It is payable normally to the employee himself. However, in the case of death of the employee, it shall be paid to his nominee and if no nomination has been made, to his heirs and where any such nominees or heirs is a minor, the share of such minor, shall be deposited with the controlling authority who shall invest the same for the benefit of such minor in such bank or other financial institution, as may be prescribed, until such minor attains majority.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, December 2024, Q. 6(b) (Syllabus 2022).

According to Section 4(1) of the Payment of Gratuity Act, 1972, gratuity shall be payable to an employee on the termination of his employment after he has rendered continuous service for not less than five years:

(a)on his superannuation, or

(b)on his retirement or resignation, or

(c)on his death or disablement due to accident or disease.

The completion of continuous service of five years is not necessary where the termination of the employment of any employee is due to death or disablement.

Further, the period of continuous service is to be reckoned from the date of employment and not from the date of commencement of this Act.

For the purposes of this section, disablement means such disablement as incapacitates an employee for the work which he was capable of performing before the accident or disease resulting in such disablement.

Mere absence from duty without leave cannot be said to result in breach of continuity of service for the purpose of this Act. [Kothari Industrial Corporation v. Appellate Authority, 1998] In view of aforesaid provisions of Act, Arun is entitled for the gratuity payment from the owner of the factory and the decision of owner in non-payment of gratuity is not correct.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, December 2023, Q. 6(a) (Syllabus 2022).

(i)Section 4(6)(b) of the Payment of Gratuity Act, 1972 deals with a case where the services of an employee have been terminated:

(a)for riotous and disorderly conduct or any other act of violence on his part, or

(b)for any act which constitutes an offence involving moral turpitude provided that such offence is committed by him in the course of his employment.

In such cases the gratuity payable to the employee may be wholly or partially forfeited. Where the service has not been terminated on any of the above grounds, the employer cannot withhold gratuity due to the employee. Where the land of the employer is not vacated by the employee, gratuity cannot be withheld (Travancore Plywood Ind. v. Regional JLC, Kerala, 1996 LU-II-14 Ker.). Assignment of gratuity is prohibited, it cannot be withheld for non-vacation of service quarters by retiring employees (Air lndia v. Authority under the Act, 1999 CLA 34 Born. 66).

In view of the above gratuity cannot be withheld by PZ India Ltd.

(ii)Section 8 of the Payment of Gratuity Act, 1972 provides that if the gratuity payable under the Act is not paid by the employer within the prescribed time, the Controlling Authority shall, on an application made to it in this behalf by the aggrieved person, issue a certificate for that amount to the Collector, who shall recover the same together with the compound interest thereon at such rate as the Central Government may be notification, specify, from the date of expiry of the prescribed time, as arrears of land revenue and pay the same to the person entitled thereto:

“Provided that the controlling authority shall, before issuing a certificate under this section, give the employer a reasonable opportunity of showing cause against the issue of such certificate:

Provided further that the amount of interest payable under this section shall, in no case, exceed the amount of gratuity payable under this Act”

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, December 2025, Q. 6(c) (Syllabus 2022).

Under Section 46 of the Employees State Insurance Act, 1948 Act, the insured persons or their dependents are entitled to the following benefits on prescribed scale:

(a)periodical payments in case of sickness certified by medical practitioner;

(b)periodical payments to an insured workman in case of confinement or miscarriage or sickness arising out of pregnancy, confinement;

(c)periodical payment to an insured person suffering from disablement as a result of employment injury;

(d)periodical payment to dependents of insured person;

(e)medical treatment and attendance on insured person;

(f)payment of funeral expenses on the death of insured person at the prescribed rate.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, December 2023, Q. 6A(ii) (Syllabus 2022).

Section 5 of the Maternity Benefit Act, 1961 deals with Right to payment of maternity benefit.

The maximum period for which any woman shall be entitled to maternity benefit shall be twenty-six weeks of which not more than eight weeks shall precede the date of her expected delivery.

However, the maximum period entitled to maternity benefit by a woman having two or more than two surviving children shall be twelve weeks of which not more than six weeks shall precede the date of her expected delivery. If a woman dies during this period, the maternity benefit shall be payable only for the days up to and including the day of her death.

Where a woman, having been delivered of a child, dies during her delivery or during the period immediately following the date of her delivery for which she is entitled for the maternity benefit, leaving behind in either case the child, the employer shall be liable for the maternity benefit for that entire period. If the child also dies during the said period, then, for the days up to and including the date of the death of the child.

Thus, the Maternity leave cannot be cancelled in case of death of the child prior to expected delivery date.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, December 2025, Q. 5(b) (Syllabus 2022).

Section 5 of the Maternity Benefit Act, 1961 provides that every woman shall be entitled to, and her employer shall be liable for, the payment of maternity benefit at the rate of the average daily wage for the period of her actual absence, that is to say, the period immediately preceding the day of her delivery, the actual day of her delivery and any period immediately following that day.

The average daily wage means the average of the woman’s wages payable to her for the days on which she has worked during the period of three calendar months immediately preceding the date from which she absents herself on account of maternity, the minimum rate of wage fixed or revised under the Minimum Wages Act, 1948 or ten rupees, whichever is the highest.

A woman shall be entitled to maternity benefit if she has actually worked in an establishment of the employer from whom she claims maternity benefit, for a period of not less than eighty days in the twelve months immediately preceding the date of her expected delivery.

The maximum period for which any woman shall be entitled to maternity benefit shall be twenty-six weeks of which not more than eight weeks shall precede the date of her expected delivery.

However, the maximum period entitled to maternity benefit by a woman having two or more than two surviving children shall be twelve weeks of which not more than six weeks shall precede the date of her expected delivery. If a woman dies during this period, the maternity benefit shall be payable only for the days up to and including the day of her death.

Where a woman, having been delivered of a child, dies during her delivery or during the period immediately following the date of her delivery for which she is entitled for the maternity benefit, leaving behind in either case the child, entire period. If the child also dies during the said period, then, for the days up to and including the date of the death of the child.

A woman who legally adopts a child below the age of three months or a commissioning mother shall be entitled to maternity benefit for a period of twelve weeks from the date the child is handed over to the adopting mother or the commissioning mother, as the case may be.

In case where the nature of work assigned to a woman is of such nature that she may work from home, the employer may allow her to do so after availing of the maternity benefit for such period and on such conditions as the employer and the woman may mutually agree.

Section 6 of the Maternity Benefit Act, 1961 provides with notice of claim for maternity benefit and payment thereof. As per the section any woman employed in an establishment and entitled to maternity benefit under the provisions of this Act may give notice in writing in prescribed form, to her employer, stating that her maternity benefit and any other amount to which she may be entitled under this Act may be paid to her or to such person as she may nominate in the notice and that she will not work in any establishment during the period for which she receives maternity benefit.

In the case of a woman who is pregnant, such notice shall state the date from which she will be absent from work, not being a date earlier than six weeks from the date of her expected delivery.

Any woman who has not given the notice when she was pregnant may give such notice as soon as possible after the delivery.

On receipt of the notice, the employer shall permit such woman to absent herself from the establishment during the period for which she receives the maternity benefit. The amount of maternity benefit for the period preceding the date of her expected delivery shall be paid in advance by the employer to the woman on production of such proof, that the woman is pregnant, and the amount due for the subsequent period shall be paid by the employer to the woman within forty-eight hours of production of such proof as may be prescribed that the woman has been delivered of a child.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, December 2024, Q. 6(a) (Syllabus 2022).

Section 74 of Employees’ State Insurance Act, 1948 provides that the State Government shall by notification in the Official Gazette constitute an Employees’ Insurance Court(E.I) for such local area as may be specified in the notification. The Court shall consist of such number of judges as the State Government may think fit. Any person who is or has been judicial officer or is a legal practitioner of 5 years standing shall be qualified to be a judge of E.I Court. The State Government may appoint the same Court for two or more local areas or more Courts for the same local area and may regulate the distribution of business between them.

Matters to be decided by E.I. Court According to Section 75 of Employees’ State Insurance Act, 1948,following matters to be decided by the EI Court:

(1)If any question or dispute arises as to-

(a)whether any person is an employee within the meaning of this Act or whether he is liable to pay the employee’s contribution, or

(b)the rate of wages or average daily wages of an employee for the purposes of this Act, or

(c)the rate of contribution payable by a principal employer in respect of any employee, or

(d)the person who is or was the principal employer in respect of any employee, or

(e)the right of any person to any benefit and as to the amount and duration thereof, or (ee) any direction issued by the Corporation under section 55A on a review of any payment of dependant’s benefits, or (g ) any other matter which is in dispute between a principal employer and the Corporation, or between a principal employer and an immediate employer, or between a person and the Corporation or between an employee and a principal or immediate employer in respect of any contribution or benefit or other dues payable or recoverable under this Act or any other matter required to be or which may be decided by the Employees’ Insurance Court under this Act such question or dispute subject to the provisions of sub-section (2A) shall be decided by the Employees’ Insurance Court in accordance with the provisions of ESI Act.

(2)Subject to the provisions of sub-section (2A), the following claims shall be decided by the Employees’ Insurance Court, namely: --

(a)claim for the recovery of contributions from the principal employer;

(b)claim by a principal employer to recover contributions from any immediate employer;

(d)claim against a principal employer under section 68;

(e)claim under section 70 for the recovery of the value or amount of the benefits received by a person when he is not lawfully entitled thereto; and

(f)any claim for the recovery of any benefit admissible under ESI Act.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, June 2024, Q. 6A(i) (Syllabus 2022).

Section 75 of Employees’ State Insurance Act, 1948 provides with the matters to be decided by Employees’ Insurance Court

(i)Adjudication of disputes The Employees’ Insurance Court has jurisdiction to adjudicate disputes, namely, whether any person is an employee under the Act, rate of wages/contribution, as to who is or was the principal employer, right of a person to any benefit under the Act.

(ii)Adjudication of claims The El Court also has jurisdiction to decide claims for recovery of contribution from principal employer or immediate employer, action for failure or negligence to pay contribution, claim for recovery of any benefit admissible under the Act. Proceedings in both the above cases can be initiated by filing application in the prescribed form by the employee or his dependent or employer or the corporation depending who has cause of action. No Civil Court has power to decide the matters falling within the purview/ jurisdiction of E.I. Court.

Source⁠​‌​‌‌​‌​⁠: ICSI Guideline Answers, December 2025, Q. 6A(iii) (Syllabus 2022).