While Article 131 (previously article 133) of the Labor Code of the Philippines provides for maternity leave benefit, it has since been integrated with the Social Security Law which provides maternity leave benefit of 60 days for normal delivery and 78 days for cesarean delivery.
- Maternity Leave Policy in the Philippines
- Payment for Maternity Benefit
- Maximum SSS Maternity Benefit
- Computation of Maternity Benefit
Maternity Leave Policy Philippines
Under the Labor Code of Philippines, pregnant female employee who has served at least 6 months in the 12 months period immediately preceding the expected date of delivery, or the complete abortion or miscarriage, shall be entitled to a total of 6 weeks of maternity leave with full pay based on her regular wages or average weekly wages. Maternity leave benefit is only given to the first 4 deliveries or miscarriages of the employee.
This is however integrated and provided through the maternity benefit of the social security system under Republic Act No. 8282. Under SSS maternity benefit, a pregnant female member who has contributed at least 3 months in the 12 months period immediately preceding the semester of her childbirth or miscarriage shall be entitled to 60 days of paid maternity leave benefit for normal delivery or 78 days of paid maternity leave benefit for cesarean delivery. Maternity leave benefit is only given to the first 4 deliveries or miscarriages of the said member.
Who shall pay for the Maternity Benefit?
The employer shall make an advance payment of the maternity leave benefit within 30 days from the filing of the maternity leave application which is 100% reimbursable from SSS upon submission of all required documents.
However, the employer shall borne the cost of the maternity leave benefits if the employer fails to remit the required contributions; or the employer fails to notify SSS upon receipt of the maternity leave application.
How much is the Maximum Maternity Benefit
The maternity benefit received by the employee is dependent on the monthly SSS contribution. Effective 1 January 2014, the maximum monthly salary credit is PHP 16,000 as reflected in the SSS schedule of contribution. With that, the maximum maternity benefit that an employee may receive shall be PHP 32,000 for normal delivery and PHP 41,600 for cesarean delivery, assuming that every of the 6 highest monthly salary credit is PHP 16,000.
How to compute Maternity Benefit
The maternity benefit is equivalent to 100% of the member’s average daily salary credit, using the 6 highest monthly salary credit of the past 12 months before the semester of contingency as the basis.
- A semester refers to a period of 6 consecutive months or 2 consecutive quarters
- A quarter refers to a period of 3 consecutive months ending March, June, September or December
An employee delivered her child on 4th of April, 2016. Assuming that the employee’s monthly salary credit is P15,000 a month. Compute her SSS Maternity benefit below:
- Identify the semester (6 months period) of contingency. In the example, the semester of sickness would be from Jan 2016 to Jun 2016.
- Identify the six highest monthly salary credits that were contributed to the SSS within the last 12 month before the semester. So that will be from Jan 2015 to Dec 2015.
|Add the six highest monthly salary credits||P15,000 x 6 =||P90,000|
|Divide the total by 180 days to get the average daily salary credit||P90,000 / 180 =||P500|
|If Normal delivery: Multiply the daily maternity allowance by approved number of days (60 days)||P500 x 60 =||P30,000|
|If CS delivery: Multiply the daily maternity allowance by approved number of days (78 days)||P500 x 78 =||P39,000|