Final Answer:
Under the Employment Act (EA), the responsibility for paying maternity leave falls on the employer.
Step-by-step explanation:
Maternity leave payment responsibility falls on the employer under the Employment Act (EA). The Act mandates that an eligible female employee is entitled to 16 weeks of paid maternity leave, wherein the employer shoulders the responsibility for payment during this period. The payment includes the employee's gross rate of pay, including allowances, which should be provided at the agreed pay intervals, typically monthly or bi-weekly.
Calculation-wise, the employer is responsible for ensuring the employee receives her usual salary during the 16-week maternity leave. This involves accounting for any additional allowances or benefits that would typically be part of the regular compensation. For instance, if an employee earns a basic salary plus housing and transport allowances, the employer must factor in all these components to determine the total payment for the maternity leave period.
Moreover, employers might provide enhanced maternity benefits beyond what's stipulated by the EA as part of their company policy or collective bargaining agreements. However, regardless of any extra benefits offered, the EA sets the minimum requirement for paid maternity leave, and it's the employer's duty to ensure compliance with these regulations. In essence, while there may be variations in the benefits provided, the core responsibility of payment during maternity leave rests firmly with the employer as per the EA.