This question is an exact duplicate of:
Repost: As is a common practice, my wife does not plan to return to work after maternity leave. Because this is a common occurrence, we are sure her employer must have some suspicions. When is the proper time to notify her employer that she will not be returning? Naturally, we want to maintain FMLA pay and insurance. Our instinct is just to wait till the normal 2-weeks before the end of her maternity leave before notifying the employer.
Follow-up Question: Since this is a common practice to not return after maternity leave, wouldn't the employer appreciate it further in advance than the customary two-weeks? Also if a woman would lose FMLA benefits and insurance by giving two-weeks before or early in maternity leave, who would ever do that?
Please read before marking as duplicate: This question is about the current-job effects (pay and benefits) of resigning immediately after maternity leave. While the follow post has a similar title, it is about the future job effects (being blacklisted): Giving two-weeks notice when on maternity/paternity leave? . The following post is a different situation because it is 2-week paternity leave and not 3-months maternity leave (returning from paternity is much more common): What to do when two weeks notice period overlaps with parental leave?