Your employee has just shared her exciting news: She's expecting. While you rejoice in the impending expansion of her belly, you start to feel butterflies in yours. What plans do you need to get in place to compensate for her absence when she takes her maternity leave?

What if you're the employee and the happy news is yours? What if you're running the show?

Aah, the joys of parenthood when they're paired with a small business.

No matter which scenario, here are two pieces of legislation to be aware of:

1. The Pregnancy Discrimination Act of 1978, which applies to employers with 15 or more employees, states that women who are pregnant must be treated in the same manner as other applicants or employees with similar abilities or limitations.

2. The Family and Medical Leave Act (FMLA), which applies to businesses with 50 or more employees, mandates job protection for 12 weeks for a parent to care for a newborn.

Clearly, many small businesses fly under the radar; in 2005, around 5 million companies comprised 15 employees or less, according to the Census Bureau. Also, 15 states have their own laws regarding employers with fewer than 15 employees; see the Business Owner's Toolkit to see if your state is one of them.

OK, back to what you can do to prepare your business for the mom-to-be's maternity leave, even if you're the expectant mother. I spoke to Peggy McHale and Sandi Webster, who founded Newark, N.J.-based Consultants 2 Go in 2002. One of their services is providing Fortune 500s with replacements for employees who go out on maternity. They also offer virtual assistants, which helps bring down the bill.

"You need to lay out a plan early enough on so you know what you're going to transition and to whom," McHale said. "You should really do it anyway--know which pieces of your business that other people can pick up if you're sick or on vacation. You don't have to be pregnant. It's a disaster-recovery plan of sorts."

According to McHale and Webster, virtual assistants for administrative work cost in the vicinity of $25 to $50 per hour; up that range by $10 for bookkeeping and more advanced services. But other options exist as well. Their suggestions include:

• Bartering with another business. Consider complementary businesses and networking groups with which you can trade services. They scratch your back, one day you scratch theirs.
• Hiring a graduate student. Many grad students are adults who have spent years in the workforce and have returned to school. That spells quality intern, some of whom might need to earn college credits and will work for free.
• Partners/employees. Don't forget about the people you work with. "If your business can't do without you for a little bit, you're not doing a good job," Webster said. "There should be other people who know of what you do. Your business should be able to keep going."

What have you done to cover for an employee, or yourself, while on maternity leave? Can you truly step back if you're in charge? What about one-woman shops? Also, to make sure you're in compliance with the U.S. Equal Employment Opportunity Commission, check out its information for small businesses.