Basis
Maternity leave benefits is found under the Article 133 of the Labor Code and Section 14-A of “Social Security Act of 1997″ (Republic Act No. 8282).
Checklist for Availment of Maternity Benefits under Social Security Act
- The pregnant woman employee must have paid at least three monthly contributions within the 12-month period immediately preceding the semester of her childbirth or miscarriage.
- She has given the required notification of her pregnancy through her employer if employed, or to the SSS if separated, voluntary or self-employed member.
Maternity Leave
Under Article 133(a) of the Labor Code, “Every employer shall grant to any pregnant woman employees who has rendered an aggregate service of at least six months for the last twelve months, maternity leave of at least two weeks prior to the expected date of delivery and another four weeks after normal delivery or abortion, with full pay based on her regular or average weekly wages.”
From the above provision, a qualified pregnant woman employee shall be entitled maternity leave of at least two weeks prior to expected date of delivery and another four weeks after normal delivery or abortion. That’s a total of six weeks maternity leave.
(Note: Article 133, particularly provisions pertaining to benefits and procedure for availment, must give way to Social Security Act.)
Leave extension
Maternity leave may be extended on account of illness arising out of the pregnancy, delivery, abortion or miscarriage, which renders the woman unfit for work. Extended maternity leave is without pay, but may be charged against any unused leave credits.
Maternity Benefits under SSS Law
A pregnant woman member of SSS who has paid at least three monthly contributions in the twelve-month period immediately preceding the semester of her childbirth or miscarriage shall be paid a daily maternity benefit.
Amount
SSS maternity benefit shall be equivalent to 100% of the pregnant employee’s average daily salary credit for 60 days, or 78 days in case of caesarian delivery.
Time of payment
The full payment of maternity benefits shall be advanced by the employer within 30 days from the filing of the maternity leave application.
Who makes the payment
The SSS shoulders the payment of maternity benefits. But the procedure is that the payment is to be initially advanced by the employer, subject to immediate reimbursement by SSS.
Checklist for Availment
- The pregnant woman employee must have paid at least three monthly contributions within the 12-month period immediately preceding the semester of her childbirth or miscarriage.
- She has given the required notification of her pregnancy through her employer if employed, or to the SSS if separated, voluntary or self-employed member.
“3-monthly Contribution” Illustration
To avail of maternity benefits, the woman employee must have paid at least three monthly contributions within the 12-month period immediately preceding the semester of her childbirth or miscarriage.
- A semester refers to two consecutive quarters ending in the quarter of contingency;
- A quarter refers to three consecutive months ending March, June, September or December.
To illustrate, assume that the projected date of delivery is March 2010.
- The semester of childbirth would be from October 2009 to March 2010. This is called the semester of contingency.
- Count 12 months backwards starting from the month immediately before the semester of contingency, which is September 2009.
- Hence, the 12-month period immediately preceding the semester of childbirth or miscarriage is from October 2008 to September 2009.
- To avail of the benefits, the employee must have paid at least 3 monthly contributions during this period.
Note that this requirement supersedes Article 133, which requires that the woman employees must have rendered an aggregate service of at least six months for the last twelve months.
Valid marriage not required
Unlike in paternity leave where valid marriage is a requisite for availment, the existence of a valid marriage is not required to avail of maternity leave benefits.
Limitation on Availment
Entitlement to maternity leave under the Labor Code and maternity benefits under the SSS Law applies only for the first four delivery.
Bar to recovery of sickness benefits.
That payment of daily maternity benefits is a bar to the recovery of SSS sickness benefits for the same period for which daily maternity benefits have been received.
Effect of Failure of Employer to Remit Contribution.
If the employer fails to remit the required contributions, or to notify SSS of the time of the pregnancy, the employer shall pay to the SSS damages equivalent to the benefits which said employee member would otherwise have been entitled to.
Tax Treatment of Meternity Benefit
Maternity benefits advanced by employer to employee are excluded from gross income and thus exempt from withholding tax. Under the National Internal Revenue Code (NIRC), all “benefits received from or enjoyed under the Social Security System in accordance with the provisions of Republic Act No. 8282″ shall not be included in gross income and shall be exempt from taxation. (Section 32 [B][6][e], NIRC)
Last Edited: Saturday, November 3, 2012
November 14th, 2012 at 11:50 am
Hello!
Good day!
I am a private employee and an SSS member for more than 10 years now. My query is that how would the SSS maternity benefit computation coincide or reconcile with Article 133 of the Labor Code of the Philippines as stated below especially when the monthly salary of the employee is about PhP32,000 where she can only claim a maximum of PhP30,000 from the SSS maternity benefit for a normal delivery:
Art. 133.
Maternity leave benefits.
1. Every employer shall grant to any pregnant woman employee who has rendered an aggregate service of at least six (6) months for the last twelve (12) months, maternity leave of at least two (2) weeks prior to the expected date of delivery and another four (4) weeks after normal delivery or abortion with full pay based on her regular or average weekly wages. The employer may require from any woman employee applying for maternity leave the production of a medical certificate stating that delivery will probably take place within two weeks.
2. The maternity leave shall be extended without pay on account of illness medically certified to arise out of the pregnancy, delivery, abortion or miscarriage, which renders the woman unfit for work, unless she has earned unused leave credits from which such extended leave may be charged.
3. The maternity leave provided in this Article shall be paid by the employer only for the first four (4) deliveries by a woman employee after the effectivity of this Code.Your prompt response is greatly appreciated.
Also, under Section 14-A of the Social Security Act of 1997 (RA No. 8282), it stated that:
“Section 14-A. Maternity Leave Benefit. – A female member who has
paid at least three (3) monthly contributions in the twelve-month period
immediately preceding the semester of her childbirth or miscarriage shall be
paid a daily maternity benefit equivalent to one hundred percent (100%) of her
average daily salary credit for sixty (60) days or seventy-eight (78) days in
case of caesarian delivery, subject to the following conditions:xxx
“(e) That the SSS shall immediately reimburse the
employer of one hundred percent (100%) of the amount of maternity benefits
advanced to the employee by the employer upon receipt of satisfactory proof of
such payment and legality thereof; and
xxx”
Would it mean that the employer would shoulder about PhP30,000 to cover up for 60 days maternity leave since my salary is more than the maximum SSS maternity benefit of PhP30,000 only?
Looking forward to receive your response on this query.
Thank you.
[Reply]
Annalyn Reply:
April 27th, 2013 at 2:39 pm
May tatanong lang po sana ako . I work in a private company CS po ako, sa maternity leave without pay po ba ako? Kung without pay po siya at hintayin ko po ang reinbursement ng SSS parang unfair on my part kasi declare lang ng company sa akin 100 per day while yong salary ko is 3oo plus per day parang ang laki ng difference. Ano po ba ang dapat kung gawin?
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estrella dizon Reply:
May 10th, 2013 at 12:11 pm
Im on my 5th pregnancy and i am aware that i can no longer avail for SSS benefits…..what i want to know is that if there is a law stating that a pregnant woman on 5th pregnancy can also no longer avail or have a paid maternity leave from the company she is working? because that is my case right now, I supposed to give birth end of this month and submitting my maternity leave request only to find out that I am no longer entitled of it since its’ already my 5th pregnancy, meaning it will be counted as unpaid leave until I get back to work….
please help…
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November 22nd, 2012 at 11:27 am
hi! ask k lng wat if di abonohan ng employer ung 2mons n dpt mamakuha s sss pde ba tumanggi ung company s ganun so nid ko wait n ibigay sakin ng sss kng kelan n lng pde?thanks
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November 22nd, 2012 at 05:50 pm
hi ask ko lang po if makaka avail po ba ako ng maternity leave if im employed May 2012 till now when my due date is first week of december 2012. My employer dedcuted every month po with my SSS 316.20pesos.
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December 20th, 2012 at 02:55 am
Hi. My immediate supervisor didn’t inform me that I was already terminated from the company and for this I am looking for a case to file against him. Here’s what happened: I had given him medical certificate issued by my OB that I am not fit to work because I am having a sensitive pregnancy. I was on a Leave of Absence since July this year. When I was texting him he’s not even replying which is very unprofessional. This December, I was informed by one of my colleagues that I am already terminated. If I only knew about this I should have worked on y clearance earlier time to get by backpay before giving birth. I’m afraid I can no longer expedite processing all the requirements to get my maternity benefit at SSS. Kindly advised me what to do. Thanks in advance.
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December 29th, 2012 at 02:25 am
August 7 pa po ako nanganak. dapat 39k ung matatangap ko na mat2 pero 24k lng binigay ng employer ko. Tinatanung ko po kung kailan bibigay ung 15k d ako nirereplayan. anu pong gagawin ko?thnks
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January 18th, 2013 at 06:32 pm
hi! my co-worker had miscarriage (5th child)and could no longer avail SSS maternity leave benefit. she was advised by her ob to take 2months rest from work.
is she entitled for 2months leave with pay from our employer?
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January 19th, 2013 at 02:41 pm
hi! my co-worker had miscarriage (5th child)and could no longer avail SSS maternity leave benefit. she was advised by her ob to take 2months rest from work.
is she entitled for 2months leave with pay from our employer?
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January 22nd, 2013 at 12:01 pm
How do we reconcile the maternity benefit provided by the labor law and that by SSS?
Labor Law: 2 weeks before delivery, and 4 weeks after delivery. Total 42 days
SSS: 60 days for normal delivery and 78 days for caesarian delivery.
Does the above mean that the employee is to receive 42 days with pay from the employer. And for caeisarian delivery an additional, 78 days with pay based on SSS salary credit.
For example: For an employee earning Php 14,500/month with work from Mon to Fri, @ a daily rate of Php 659.09/day.
The 42 days with pay will be equivalent to Php 27,681.82.
While the 78 days as per SSS benefit @ Php 483.33 salary credit will be equivalent to Php 37,700.
Thanks in advance for your reply.
[Reply]
January 26th, 2013 at 02:10 pm
How does the maternity leave/benefit work in my case? Here is my case.
I was a private employee. I gave birth during my probationary period and my employer did not grant my request for leave because I also did not meet the condition with regards to SSS contribution forthe benefit. I went back to work 1 week after giving birth and since then have been having issues with my health, dysfunctional uterine bleeding and such gynecological disorders. I was regularized but got dismissed because of my absences.
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February 19th, 2013 at 04:08 am
Hi, I’m due in 4 weeks. This is my third pregnancy and my doctor requires a C-section due to previous medical history. I understand that i have up to 78 days SSS maternity leave of which i would receive P39,000 max for the entire period.
This means that i would only have half of my normal income to support me and my family for a period of 78 days. I understand the limitations of the SSS benefits; however, i do have leave and day-off credits from 2012/Q1 2013 which will expire in 1-2 months (no, they are not convertible to cash) that would cover 1 month’s worth of work… Question: Under the law, can i use the leave credits during my maternity (rather than lose them altogether) AND still get my full SSS benefits?
Thank you!
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February 28th, 2013 at 10:11 am
if someone takes her maternity leave does she entitle to receive her monthly salary aside from the reimbursement from SSS?and how much should they be exactly receive from SSS if their salary is 8,000?..because this issue was not properly explained to us ..and when my wife gave birth. she was just given 1 month to have her maternity leave..
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April 2nd, 2013 at 01:08 pm
Can I have a 78 day maternity leave since i’m having a tubal ligation right after my delivery?
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April 11th, 2013 at 10:48 am
I gave birth last december 21,2012. Then i filed Maternity reimbursement form january 29,2013..then when i inquire at sssb the status of my maternity reimbursement was settled claim, february 25, 2013 settlement date. But untill now my employer dosnt recieved the maternity reimbursement cheque.. Paanu po neangyari un n settled claim n??.. Is there an inside job at sss??..
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April 18th, 2013 at 06:37 pm
good day..government employee ako..ask ko lang kung makakapagavail ako ng maternity leave kahit na ung ama ng dinadala ko ay hindi sa legal husband ko?thanks..
[Reply]
yetski Reply:
May 7th, 2013 at 9:09 am
wala naman atang kinalaman yung ama ng pinagbubuntis mo sa maternity leave benifits mo sa SSS. kahit sino pa ang tatay nyan pwede ka pa rin mag avail ng MatLeave hanggang apat na beses (4 na panganganak).
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April 25th, 2013 at 01:44 am
Can I still avail Maternity benefits even after 4 years of giving birth on my first child?
I gave birth on my first child July2008,before I got pregnant I was working already,which I started August2007 until January2008,I went on AWOOL on January2008 and already paying my SSS contributions. I didn’t file ML on my first child.
Last Februaru2012,I gave birth on my second child and I was able to avail my ML and I got almost Php30K.I started working April
Someone told me that I can still file or avail my Maternity benefits on my first child within 10 years after I gave birth last July2008. Is this true? Does anyone know the process?Please help.
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April 25th, 2013 at 02:30 pm
Hi, Goo day!. I want to ask if i still can avail my maternity benefits for my 2nd child even i was resigned for almost 2 years on my last employer but i was SSS member for 15 years more… Ano po ba tamang proseso? Pano po ba ang computation at magkano po makukuha ko? Thanks….
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April 26th, 2013 at 02:57 pm
i’m working at private college school and we are required to work every Saturday from 8:00am to 12:00nn.Our rest day is only halfday on Saturday & wholeday on Sunday,our HR Director said that if you are working in educational institution you have to report halfday on Saturday, do they have basis for this reason?thank you.
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April 30th, 2013 at 03:57 pm
How do we reconcile the maternity benefit provided by the labor law and that by SSS?
Labor Law: 2 weeks before delivery, and 4 weeks after delivery. Total 42 days
SSS: 60 days for normal delivery and 78 days for caesarian delivery.
Does the above mean that the employee is to receive 42 days with pay from the employer. And for caeisarian delivery an additional, 78 days with pay based on SSS salary credit.
For example: For an employee earning Php 14,500/month with work from Mon to Fri, @ a daily rate of Php 659.09/day.
The 42 days with pay will be equivalent to Php 27,681.82.
While the 78 days as per SSS benefit @ Php 483.33 salary credit will be equivalent to Php 37,700.
Thanks in advance for your reply.
[Reply]
May 14th, 2013 at 02:41 pm
REGARDING AVERAGE DAILY SALARY CREDIT
Tulong lang po ako magclarify. Ang pagcompute po ng maternity benefit ay based sa MONTHLY SALARY CREDIT na nakalagay sa schedule of contributions ng sss (http://www.sss.gov.ph/sss/printversion.jsp?id=111&file=regi_contrib_table.html) at HINDI BASED SA ACTUAL SALARY NA NATATANGGAP NATIN.
For example, ang monthly contribution mo (including employer share) ay P1560, ang equivalent monthly salary credit po nyan ay P15000, yan po ang maximum. So hindi po sya kagaya ng akala natin na kung 30k ang monthly sweldo mo eh ididivide mo sa 30 un, tapos imumultiply sa 60 para makuha ang total na P60k maternity benefit kung normal. Hindi po ganun. P15k po ang maximum regardless kung mas mataas pa ang sweldo mo, so ang gagawin natin is idivide yan by 30 to get the average daily salary credit, w/c is P500, tapos yan po ang imumultiply natin sa 60 or 78 days kung normal or CS.
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