You need to pay but keep following points in mind----
The act is applicable to all establishments employing 10 or more employees.
The Act is applicable to all establishments which are factories, mines, plantations, Government establishments, shops and establishments under the relevant applicable legislations, or any other establishment as may be notified by the Central Government.
As per the Act, to be eligible for maternity benefit, a woman must have been working as an employee in an establishment for a period of at least 80 days in the past 12 months. Payment during the leave period is based on the average daily wage for the period of actual absence
Search for the MB Benefit Act in google and download the Act and preserve a hard copy for further reference in such a file, as it is not possible to reduce the entire Act in the form of one or two sentences reply.