Maternity Benefit explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Chapter IV of the Code on Social Security (Gujarat) Rules, 2023 is short: five rules (9 to 13) on appeals, forms, records and the abstract an employer must exhibit. This article gives them as printed and the maternity provisions the abstract in Form XII sets out, including the nursing breaks and the journey time to a crèche.
The rules are the Code on Social Security (Gujarat) Rules, 2023, as notified on 30 December 2023 (No. GR/2023/158/PGA/172021/24659/M3) and amended by the Code on Social Security (Gujarat) (Amendment) Rules, 2026 dated 28 January 2026, in force from the commencement of the Code on Social Security, 2020. An appeal against the Inspector-cum-Facilitator lies to the competent authority in Form XI (rule 9). Records are kept for two years (rule 12). The abstract in Form XII is exhibited as the competent authority requires (rule 13). The 2026 amendment does not touch this chapter.
Later amendments and State notifications under these rules should be checked in the State Gazette.
Commencement and Central rules
Rule 1(3) reads: "They shall come into force from the commencement of the Code on Social Security, 2020." The four Labour Codes were brought into force from 21 November 2025. The Central rules on maternity claims are in rules 34 and 35 and on nursing breaks and crèche in rules 36 and 37. The Gujarat chapter adds the points below. If your establishment employs women, an employment and labour law advisory review can check your notices and registers against them.
What the employer must do
| Obligation | Rule | Form or register | Time limit as printed | Authority |
|---|---|---|---|---|
| Supply forms to a woman who asks | 10 | Copies of the Central Rules' Forms IX to XII, without charge (the abstract refers to Forms X to XIII) | At her request | Employer |
| Accept a notice, appeal or complaint in another form | 11 | The authority may require the prescribed form | Within fifteen days of receipt | Authority concerned |
| Keep records under section 123(a) | 12 | Records | Preserved for 2 years from preparation | Employer |
| Exhibit the abstract of Chapter VI provisions | 13 | Form XII | In the manner the competent authority requires | Competent authority |
| Register of women employees | Form XII, para 11 | Form XXXII | Kept up to date | Inspector-cum-Facilitator inspects |
| Unified annual return | Form XII, para 11 | Form XXXIII, uploaded online | On or before 1 February each year | State Labour and Employment Department portal |
Appeal (rule 9)
An appeal against the decision of the Inspector-cum-Facilitator under section 72(2) lies to the competent authority. The aggrieved person appeals in writing in Form XI with supporting documents. The authority calls for the record from the Inspector-cum-Facilitator by a fixed date, may record statements of the aggrieved person and the Inspector-cum-Facilitator, and gives its decision on the documents, evidence and facts. Form XI is used both by a woman aggrieved by an order and by an employer aggrieved by a direction to pay.
No loss of right for a wrong form (rule 11)
A woman does not lose her right to maternity benefit, or any other amount due under the Code, because she did not use a prescribed form. If she used a different form, the authority may, within fifteen days of receipt, require her to submit it in the prescribed form. Employers should therefore not reject a notice for its format.
The abstract in Form XII (rule 13)
Form XII is the abstract of the maternity provisions, which the employer exhibits. As printed in the Gujarat Gazette, it records, among other things:
- no employer knowingly employs a woman during the six weeks following delivery, miscarriage or medical termination of pregnancy;
- a woman who has actually worked for not less than eighty days is entitled to maternity benefit at the higher of her average daily wage, the minimum rate of wage under the Code on Wages, 2019, or Two hundred rupees a day;
- the amount for the period before delivery is paid in advance on production of the certificate, and the amount for the later period within forty-eight hours of production of the delivery certificate;
- a medical bonus of Three Thousand and Five Hundred Rupees where the employer provides no pre-natal, confinement and post-natal care without charge, paid with the second instalment;
- on return to duty, two breaks of 15 minutes for nursing the child until the child attains the age of fifteen months, and an extra period of not less than 5 minutes and not more than 15 minutes for the journey to and from the crèche or the place where children are left;
- no discharge or dismissal on account of absence; a woman deprived of benefit for a listed act of misconduct may appeal in Form XI within sixty days;
- complaints of non-payment go to the Inspector-cum-Facilitator in writing, and an appeal from his decision lies within thirty days to the authority prescribed by the appropriate Government.
Chapter IV of the Gujarat rules prints no separate rule on setting up a crèche; the abstract's nursing-break and crèche-journey paragraph is the Gujarat text on the point, and the Central rules' crèche rule is explained in our post linked above.
A worked example
Vatva Garments Pvt Ltd, Ahmedabad, receives a handwritten notice of maternity leave from a machine operator that does not use the prescribed form. Under rule 11 it must not treat the notice as invalid; the authority concerned may, within fifteen days of receipt, require the woman to submit it in the prescribed form, and the employer should supply the prescribed form without charge on request (rule 10). The company keeps the records for two years and exhibits the Form XII abstract at its gate.
Need help with maternity benefit compliance?
Employers often miss the exhibiting of the abstract and the supply of forms on request. Our employment and labour law advisory team can check your notice board, register of women employees and annual return for Gujarat.
Key takeaways
- An appeal against the Inspector-cum-Facilitator lies to the competent authority in Form XI.
- A wrong form does not defeat a woman's claim; the authority may call for the prescribed form within fifteen days.
- Supply the Central Rules' forms to a woman at her request, without charge.
- Preserve records for 2 years from preparation.
- Exhibit the Form XII abstract; keep the register of women employees in Form XXXII.
Read next
- Code on Social Security (Gujarat) Rules, 2023: gratuity nomination, application and recovery
- Code on Social Security (Gujarat) Rules, 2023: employees' compensation
- Rules 36 and 37 of the Central Rules: nursing breaks and crèche
Disclaimer: Based on the State or Union territory rules named above, as notified under the Labour Codes and consulted on 4 October 2026. Later amendments, State notifications, fees and forms should be checked in the State Gazette and on the State labour department website. This article is general information, not legal advice; check the official text before acting.