As I said, rejecting on the grounds that the Maternity Benefits Act does not apply to your organization and/or quoting the '12 months preceding the expected date of delivery' is a legal question that you have to decide. If you refer to the ESI Act, it is available only to those who have contributed a certain number of days (70 days) in two consecutive contribution periods (that means one year). That means maternity benefits will not be paid to one who has just worked for 70 days (let it be 80 days also).

Section 5(2) of the Act says that:
No woman shall be entitled to maternity benefits unless she has actually worked in an establishment of the employer from whom she claims maternity benefits for a period of not less than eighty days in the twelve months immediately preceding the date of her expected delivery.

If the purpose is to give benefits to women employees who have worked for 80 days, then it should have been without the qualifying condition attached to 80 days, i.e., in 12 months. Moreover, it is like "NO woman is ENTITLED to get it if she has not worked for at least 80 days in 12 months immediately preceding the date of delivery. That means a woman employee who has been in service for many years shall not be entitled to get maternity benefits if she had not worked for 80 days in the 12 months immediately preceding childbirth. That clearly says that it is not the total length of service but the service in the 12 months just before childbirth that is important.

For further reasoning and interpretations, you may make.

From India, Kannur
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