MATERNITY BENEFIT REFORMS UNDER SOCIAL SECURITY CODE 2020: SME COMPLIANCE AND JUDICIAL GAPS

AUTHOR – JANANI, STUDENT AT SCHOOL OF EXCELLENCE IN LAW, THE TAMIL NADU DR AMBEDKAR LAW UNIVERSITY

BEST CITATION – JANANI,, MATERNITY BENEFIT REFORMS UNDER SOCIAL SECURITY CODE 2020: SME COMPLIANCE AND JUDICIAL GAPS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 751-761, APIS – 3920 – 0001 & ISSN – 2583-2344.

CHAPTER 1 – INTRODUCTION

            India’s small and medium enterprises (SMEs) form the backbone of its economy, numbering over 63 million and accounting for nearly 30% of the national GDP while employing more than 110 million workers. Yet, these vital engines of growth face mounting pressures from evolving labor regulations, particularly the enhanced maternity benefits introduced under the Code on Social Security, 2020^[1]. With women comprising a significant portion of the SME workforce—especially in sectors like textiles and apparel in regions such as Tamil Nadu—this reform promises greater gender equity but raises critical questions about affordability and enforceability for resource-constrained businesses. The tension between empowering working mothers and sustaining SME viability underscores the urgency of examining these reforms.

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[1] Code on Social Security, No. 36 of 2020