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Sections 59–60 of the Code on Social Security, 2020: Employment of Women and Right to Maternity Benefit

No employer may knowingly employ, and no woman may work, during the six weeks following delivery, miscarriage or medical termination of pregnancy (s.59(1)-(2)). Maternity benefit...

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September 30, 2026
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Last updated: October 2026Verified against: Government sources

Section 59 bars work, and employment, during the six weeks after delivery, miscarriage or medical termination of pregnancy, and protects a pregnant woman from arduous work. Section 60 gives a woman the right to maternity benefit at the average daily wage, sets the 80-day eligibility test, and fixes the maximum period.

Why it matters

Maternity cover has two layers in the Code: Chapter IV (ESI) for insured women and Chapter VI for women not covered by ESI benefit. Section 61 keeps a woman's Chapter VI entitlement alive until she qualifies under section 32. Chapter VI is the direct liability of the employer, and an HR team needs to get the eligibility count and the benefit period right; our employment and labour law advisory team works with employers on policies of this kind. For the older law, see maternity benefit under the new Labour Codes and Maternity Benefit Act vs ESI.

Section 59: who may work, and when

Sub-sectionRule
59(1)No employer shall knowingly employ a woman in any establishment during the six weeks immediately following the day of delivery, miscarriage or medical termination of pregnancy
59(2)No woman shall work in any establishment during the same six weeks
59(3)On her request, a pregnant woman cannot be required to do arduous work, work involving long hours of standing, or work likely to interfere with the pregnancy, the normal development of the foetus, cause miscarriage or harm her health
59(4)The period for (3): (a) the one month immediately preceding the six weeks before the expected delivery; (b) any part of the six weeks for which she does not take leave under section 62

The Explanation says "any work of arduous nature" means work which involves or requires strenuous effort or is difficult and tiring in nature. Sub-section (3) works only on her request; the employer need not reassign her unasked. Sub-section (3) is "without prejudice to" section 62 (notice and leave).

Because s.59(2) bars the woman too, a woman who works for remuneration in that period loses the benefit for it (s.70; see our article on sections 68 to 70).

Section 60(1): the rate

A woman is entitled to, and her employer is liable for, maternity benefit at the rate of the average daily wage for the period of her actual absence: the period immediately before the day of delivery and any period immediately after it.

"Average daily wage" is defined in the Explanation: the average of the woman's wages payable for the days on which she worked during the three calendar months immediately before the date she absents herself for maternity, subject to the minimum rate of wage fixed or revised under the Code on Wages, 2019. The floor is therefore the minimum wage, not a fixed rupee amount.

Section 60(2): the eighty-day test

No woman is entitled unless she has actually worked in an establishment of the employer from whom she claims, for not less than eighty days in the twelve months immediately before the expected date of delivery. For counting, the Explanation takes into account days actually worked, days of lay-off, and holidays with wages under any law, in those twelve months. Note: this test is per employer; service elsewhere does not count.

Section 60(3): how long

Woman's positionMaximum benefit periodNot more than before expected delivery
Fewer than two surviving children26 weeks8 weeks
Two or more surviving children12 weeks6 weeks

The provisos deal with death. If the woman dies during the period, benefit is payable only up to and including the day of death. If she dies in or soon after delivery leaving the child, the employer is liable for the entire period; if the child also dies in that period, only up to and including the child's date of death. The Explanation says "child" includes a stillborn child. Payment after a death goes to the nominee or legal representative under section 63 (see sections 61 to 64).

Section 60(4) and (5): adoption, commissioning, work from home

  • A woman who legally adopts a child below three months, or a commissioning mother, is entitled to twelve weeks from the date the child is handed over to her.
  • Where the work can be done from home, the employer may allow it after the benefit period, for such period and on such conditions as the employer and the woman mutually agree. It is permissive, not a right.

Worked example

Meera has one living child and joins a company in January. She expects delivery in November of the same year. She has actually worked 150 days in the twelve months before the expected date, so the 80-day test is met. Her maximum is 26 weeks, of which up to 8 weeks can precede the expected date. If in the three calendar months before she absents herself her wages for days worked average a certain daily figure, that is her rate, unless it is lower than the minimum wage, in which case the minimum applies. A colleague with two surviving children would be limited to 12 weeks, with at most 6 before delivery. (Illustrative.)

Central Rules and State rules

Chapter VI of the Central Rules, 2026 (rules 35 to 40) covers certificates, notice forms and procedure; see our articles on the next sections. The Central Rules apply where the Central Government is the appropriate Government; where the State Government is, the State's own rules apply.

Need help with maternity policy and payroll?

Checking eligibility, computing the average daily wage and setting up leave records are easy to get wrong when several women are on leave at once. If you would like your maternity benefit policy reviewed against sections 59 and 60, our employment and labour law advisory team can assist.

Key takeaways

  • Six weeks' bar after delivery, miscarriage or medical termination of pregnancy binds both employer and woman.
  • Arduous work relief for a pregnant woman applies on request, in the month before the six weeks and any unused part of them.
  • Benefit = average daily wage of the last three calendar months worked, not below the Code on Wages minimum.
  • 80 days actually worked in the preceding 12 months; lay-off and paid holidays count.
  • 26 weeks (max 8 before) or 12 weeks (max 6 before) for two or more surviving children; 12 weeks for adoption or commissioning.

Read next

Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.

Quick recapKey facts & short answers

Key Facts About Sections 59

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How many days must a woman work to claim maternity benefit?

At least eighty days in the twelve months immediately preceding the expected date of delivery, with the same employer's establishment (s.60(2)).

What is the maximum period of maternity benefit?

Twenty-six weeks, of which not more than eight before the expected delivery. With two or more surviving children, twelve weeks, of which not more than six before (s.60(3)).

Sections 59: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

At least eighty days in the twelve months immediately preceding the expected date of delivery, with the same employer's establishment (s.60(2)).

Twenty-six weeks, of which not more than eight before the expected delivery. With two or more surviving children, twelve weeks, of which not more than six before (s.60(3)).

Average of wages payable for the days worked in the three calendar months before she absents herself, subject to the minimum rate of wage under the Code on Wages, 2019 (Explanation to s.60(1)).

Yes. The Explanation to s.60(3) says "child" includes a stillborn child.

A woman who legally adopts a child below three months, and a commissioning mother, get twelve weeks from the date the child is handed over (s.60(4)).

No. Section 60(5) says the employer "may allow" it on terms mutually agreed.