Maternity Benefits and Crèche Obligations Under India’s Labour Codes: An Employer Compliance Guide for 2026 

India’s maternity benefit framework has undergone a significant transition following the implementation of the Code on Social Security, 2020 (“Social Security Code”) and the notification of the Social Security (Central) Rules, 2026. The Supreme Court’s decision in Hamsaanandini Nanduri v. Union of India has further expanded the protection available to adoptive mothers. 

For employers, the changes are not limited to a new statutory reference. They affect maternity leave policies, employee communications, crèche arrangements, nursing breaks, documentation and the treatment of adoptive and commissioning mothers. 

This article examines the key maternity and crèche obligations applicable to employers in 2026 and highlights the areas that HR and legal teams should review as part of their labour-law compliance framework. 

From the Maternity Benefit Act to the Code on Social Security

The maternity benefit regime that was earlier governed principally by the Maternity Benefit Act, 1961 has now been subsumed into Chapter VI of the Social Security Code. The four Labour Codes, including the Social Security Code, were brought into force with effect from 21 November 2025, rationalising 29 central labour laws into four consolidated codes. The Social Security Code contains the principal provisions governing maternity benefits under Sections 59 to 72. 

Chapter VI applies to: 

• every establishment that is a factory, mine or plantation, including government establishments; and 
• every shop or establishment employing 10 or more employees, or which employed 10 or more employees on any day during the preceding 12 months, subject to the applicable statutory framework. 

Accordingly, employers should not approach maternity compliance solely as an issue applicable to large organisations. The statutory maternity-benefit framework can apply to relatively small establishments as well. 

What Maternity Benefits Are Available in 2026?

26 weeks of maternity benefit: Section 60 of the Social Security Code broadly retains the 26-week maternity benefit framework. A woman who satisfies the statutory eligibility requirements is entitled to maternity benefit for up to 26 weeks, of which not more than eight weeks may precede the expected date of delivery. For a woman having two or more surviving children, the maximum entitlement is 12 weeks, of which not more than six weeks may precede the expected date of delivery. 

The entitlement is subject to the statutory qualifying requirement of having actually worked for at least 80 days during the 12 months preceding the expected date of delivery, subject to the provisions of the Code. 

Additional leave in specified circumstances: The Social Security Code also provides separate entitlements for:

• miscarriage or medical termination of pregnancy: six weeks of leave with wages; 
• tubectomy operation: two weeks of leave with wages; and 
• illness arising out of pregnancy, delivery, premature birth, miscarriage or medical termination of pregnancy: up to one additional month, subject to the statutory requirements. 

Employers should therefore avoid treating the 26-week entitlement as the entirety of their maternity-related obligations. 

Adoptive and Commissioning Mothers: A Significant Supreme Court Development

One of the most important developments for employers in 2026 is the Supreme Court’s judgment in Hamsaanandini Nanduri v. Union of India, 2026 INSC 246, decided on 17 March 2026. Section 60(4) of the Social Security Code originally provided 12 weeks of maternity benefit to a woman who legally adopted a child below three months of age, as well as to a commissioning mother. 

The Supreme Court found that the three-month age restriction was unconstitutional. It held that the distinction between adoptive mothers based solely on the age of the adopted child lacked a rational nexus with the object of maternity protection and violated Articles 14 and 21 of the Constitution. 

Importantly, the Court did not merely leave the issue to legislative reconsideration. It directed that Section 60(4) should be meaningfully read as follows: A woman who legally adopts a child or a commissioning mother is entitled to maternity benefit for 12 weeks from the date the child is handed over to the adopting or commissioning mother. 

The judgment also recognised adoption as an exercise of reproductive and decisional autonomy and emphasised that maternity protection is concerned with motherhood, caregiving and the welfare of the child, rather than childbirth alone. 

What does this mean for employers?

Employers should review maternity policies and HR systems that continue to prescribe the earlier three-month age restriction for adopted children. For eligible adoptive mothers, the operative position following Hamsaanandini Nanduri is 12 weeks of maternity benefit irrespective of the age of the adopted child, subject to the statutory framework. 

The Supreme Court also urged the Union Government to introduce a statutory framework recognising paternity leave. However, this observation should not be confused with the creation of a general statutory paternity-leave entitlement for private-sector employees. 

Nursing Breaks: A More Detailed Compliance Requirement

Section 66 of the Social Security Code provides that a woman returning to work after delivery is entitled to two nursing breaks during the working day until the child reaches 15 months of age. The Social Security (Central) Rules, 2026 now prescribe the duration of each break as 15 minutes, with an additional period, depending on the distance to the crèche or the place where the child is kept, of up to 15 minutes for travelling. 

This is relevant for employers operating shift-based, manufacturing, BPO, retail or other workplaces where attendance and shift-management systems need to accommodate these breaks. HR policies and attendance systems should therefore be reviewed to ensure that nursing breaks are not inadvertently treated as unauthorised absence or deducted from ordinary rest intervals. 

The 50-Employee Crèche Threshold

The crèche requirement is one of the most operationally important aspects of the new regime. Section 67 requires an establishment to provide a crèche facility where 50 employees or such prescribed number of employees are employed. The facility may be provided separately or through a common facility. The provision also permits establishments to use common crèche arrangements involving government bodies, municipalities, private entities, NGOs or groups of establishments pooling resources. 

The Social Security (Central) Rules, 2026 now provide greater operational clarity. For establishments to which the Central Rules apply, Rule 37 requires a crèche where 50 or more employees are ordinarily employed, for children below six years of age. The Rules prescribe, among other things: 

• location generally within one kilometre of the establishment; 
• minimum floor area of 10 square feet per child; 
• appropriate lighting, ventilation, sanitation and safety; 
• working hours corresponding with employee working hours, including shifts; 
• trained female crèche personnel; 
• additional female attendants where the number of children exceeds 10; 
• facilities for feeding children below 15 months; 
• toilets, washbasins and hygiene facilities; 
• first-aid arrangements; 
• kitchen and food-related facilities; and 
• drinking water, milk and wholesome refreshments. 

These requirements significantly move the crèche obligation from a broad statutory welfare requirement towards a more detailed, auditable compliance obligation. 

Is a Crèche Allowance an Alternative to a Crèche?

A notable feature of the 2026 Central Rules is the provision dealing with a crèche allowance in specified circumstances. Rule 37 permits a prescribed arrangement, through an agreement with the sole negotiating union, negotiating council or, where applicable, the majority of employees, under which eligible employees may receive a crèche allowance where the crèche facility is not provided. 

The allowance must be at least ₹500 per month per child, subject to the conditions and limitations prescribed under the Rules, including the general two-child limit except in specified multiple-birth situations. Employers should, however, avoid interpreting this provision as an automatic option to simply pay ₹500 instead of maintaining a crèche. The Rule sets out the circumstances and employee-representation mechanism through which the allowance arrangement may operate. 

Accordingly, any employer proposing to rely on a crèche-allowance arrangement should first examine whether the prescribed conditions are satisfied. 

Written Communication to Women Employees

Section 67 also requires establishments to intimate every woman in writing and electronically, at the time of her initial appointment, regarding every benefit available under Chapter VI. This creates a straight -forward but important compliance action for employers. The obligation can be integrated into: 

• appointment-letter processes; 
• HR onboarding portals; 
• employee handbooks; 
• maternity-benefit policies; and 
• electronic HR communication systems. 

The objective should be to create an auditable record showing that the employee was informed of her statutory maternity-related entitlements. 

Protection Against Dismissal and Adverse Treatment

The Social Security Code prohibits an employer from discharging or dismissing a woman during or on account of an absence taken in accordance with the maternity-benefit provisions, giving notice of dismissal in a manner that causes it to expire during such absence, or varying her service conditions to her disadvantage because of such absence. 

The 2026 Central Rules further prescribe certain circumstances constituting gross misconduct for the purposes of the statutory exception, including specified acts such as assault, theft, fraud, dishonesty and wilful destruction of employer property. Consequently, employers should exercise particular caution before taking disciplinary or termination action involving an employee who is pregnant or on maternity absence. Any proposed adverse employment action should be assessed independently against the applicable statutory protections and the specific facts of the case. 

Central Rules vs State Rules: What Employers Should Track

The notification of the Social Security (Central) Rules, 2026 on 8 May 2026 is an important implementation milestone. The Rules came into force upon publication and superseded several earlier Central rules relating to social security matters. However, employers should not assume that the Central Rules automatically constitute the complete compliance framework for every establishment in India. 

The Social Security Code defines the “appropriate Government”. Broadly, the Central Government is the appropriate Government for specified central-sphere establishments, including banking and insurance companies, mines, major ports, telecommunication establishments and establishments operating under Central Government control, as well as establishments having branches in more than one State. For other establishments, the State Government is generally the appropriate Government. 

Accordingly, a multi-state employer should undertake a state-wise and establishment-wise compliance assessment, rather than adopting a single national maternity policy without checking applicable rules and notifications. Importantly, the fact that State Rules may continue to evolve does not mean that employers can disregard provisions of the Social Security Code that are already in force. The compliance exercise should instead distinguish between substantive statutory entitlements and procedural requirements dependent upon the applicable rules. 

What Employers Should Do Now

For employers, the 2026 maternity-benefit framework calls for more than simply updating the name of the governing statute in HR policies. A practical compliance review should include the following: 

1. Review maternity policies: Update references to the Maternity Benefit Act and incorporate the corresponding provisions of the Social Security Code. 

2. Update adoptive-mother provisions: Remove references to the three-month age restriction in light of Hamsaanandini Nanduri. 

3. Test employee headcount: Identify establishments crossing the 50-employee crèche threshold and periodically monitor headcount changes. 

4. Audit crèche arrangements: Where the Central Rules apply, assess location, space, staffing, safety, hygiene, working hours and other prescribed requirements. 

5. Review nursing-break processes: Ensure that two 15-minute nursing breaks and applicable travel time are properly accommodated. 

6. Review onboarding communications: Create a written and electronic mechanism for communicating maternity benefits to women employees at the time of initial appointment. 

7. Review termination and disciplinary protocols: Introduce appropriate legal review checkpoints where an employee is pregnant or availing maternity benefits. 

8. Undertake state-wise compliance mapping: For businesses operating across multiple States, determine the appropriate Government and identify the rules, notifications and local requirements applicable to each establishment. 

Conclusion

The maternity-benefit framework under India’s Labour Codes is no longer merely a consolidation exercise. The implementation of the Social Security Code, the notification of the Social Security (Central) Rules, 2026 and the Supreme Court’s decision in Hamsaanandini Nanduri have collectively created a more detailed and dynamic compliance environment for employers. 

The most immediate areas requiring attention are the 26-week maternity benefit framework, 12-week entitlement for adoptive and commissioning mothers, nursing breaks, the 50-employee crèche threshold, detailed crèche standards, employee intimation requirements and protection against adverse employment action. 

For employers, the practical takeaway is clear: maternity compliance should be treated as an ongoing employment-law and HR governance issue rather than a one-time policy update. Organisations should review their maternity policies, onboarding processes, headcount thresholds and crèche arrangements against the law applicable to each establishment and continue monitoring further State-level developments.

For businesses operating across multiple jurisdictions, a state-wise labour-law compliance audit can help identify gaps between existing HR practices and the requirements applicable under the Social Security Code and the relevant rules. 

Frequently Asked Questions

Last Updated on 19 August, 2026