HR Talk: 13 Questions Answered about the 105-Day Maternity Leave Law (And an Excel Calculator to Compute Mat Ben)

The RA No. 11210 105-Day Maternity Leave Law is one of the most highly celebrated laws passed by the Duterte government last 2019. Despite the hoopla surrounding this law, so many people are still confused about its application, specifically how the maternity benefit is computed. Even as I’ve browsed through multiple articles, so many writers still have the computation part wrong.

What’s the semester of contingency? How exactly do you compute salary differential?”

To make things simpler, I have collated the following questions to make sense of this wonderful yet oftentimes confusing law for your reference:

14 questionsUpdated with two additional questions on July 6, 2020

1. What is RA No. 11210 or the Expanded Maternity Leave Law (EMLL)?

Pregnant

Otherwise known as the “105-Day Expanded Maternity Leave Law,” the RA 11210 expanded the maternity leave of women — married or otherwise — to:

  • Live Birth: 105-days with full pay, and an additional 30 days without pay. If the female worker wants to extend the leave, the female worker needs to give the head of the agency a written notice at least 45 days before the end of mat leave to get the extra 30 days without pay. The 30-day extension only applies for live childbirth.
  • Miscarriage (Pregnancy loss before the 20th week of gestation): 60 days with full pay. You cannot allocate the ML to anybody else.
  • Qualified Solo Parents under the RA 8972 “Solo Parents’ Welfare Act”: Will receive an extra 15 days of fully paid maternity leave, totaling 120 days.
    • Solo Parent: You must be qualified under the RA 8972 or the Solo Parents’ Welfare Act of 2000. Hindi pwedeng iniwanan ka ng asawa mo, automatic solo parent ka na who can avail of the extra 15 days.
    • The solo parent must present her Solo Parent ID issued within 2 years by the LGU from the delivery date, duly signed by the social worker and the city/municipal mayor. If the Solo Parent ID is not yet available, the member may secure and present a Certificate of Eligibility issued by the LGU and signed by the social worker/city/municipal mayor instead.
    • IMPORTANT: If she’s employed, she will be granted a salary differential for the extra period as long as she has rendered at least one year of service with the current employer.
  • Allocation of 7 Days to Caregiver, Leaving Woman with 98 Days: By written notice to the employer and the elected caregiver, the mother can allocate up to 7 days of her maternity benefits to the child’s father or sexual partner (pag gay), sharing the same household whether they are married or not.pregnant woman
    Photo Source
  • If the father is in absentia, she can give it to an alternate caregiver. Qualified caregiver must be a relative within the 4th degree of consanguinity. The person MUST BE related to the female worker by blood and shares the same ancestry or lineage. Hindi pwedeng best friends lang.If no leave is allocated, the child’s father or alternative caregiver, can only be excused from work (leave without pay).
  • If the mother dies or is permanently incapacitated: The balance of her mat leave can be transferred to the father or the qualified caregiver. However, the conditions are:
    • The maternity leave benefits has not yet been converted to cash
    • A certified true copy of death certificate or medical certificate/abstract is provided to both the employers of the female worker and the child’s father or caregiver.
  • The allocation is beyond the 7 days of leave provided under RA 8187 or the “Paternity Leave Act of 1996,” which requires the father to be married AND co-habitating with the pregnant wife to be qualified.

Paternity

2. What is the Difference between the 105-Day Expanded Maternity Leave Law to its Predecessor?

New-SSS-Maternity-Benefit

  1. Number of paid leave days: Previously, the maternity leave was only 60 days for miscarriages and birth deliveries, 78 days for Caesarian births. Now, it’s 105 paid days for both natural or Caesarian births, and unchanged for miscarriages.
  2. Employers is responsible for paying the salary differential: The Salary Differential (SD) is the difference between the staff’s computed 105-days mat leave minus the actual cash benefits received from SSS. The salary differential exists because the highest SSS Monthly Salary Credit is Php 20,000 (Note: Enjoyed by workers who paid Php 2,400 per month of total SSS contributions).Salary differential
  3. Maternity leave with full pay — 105 days for childbirth, 60 days for miscarriage — shall still be granted if worker is terminated within Fifteen (15) days of birth, miscarriage or emergency termination of pregnancy. If the pregnant worker is terminated with Just Cause — meaning, fault of staff na terminate siya — this is not valid.Rule of Thumb, if you earn Php 20,000 or less, there is no salary differential. If you earn Php 20,001 or more, there is a salary differential.
  4. Frequency of births/miscarriages: The limit of 4 births are removed. However, no matter how many children birthed, it’s still just one claim of mat benefits per time.
  5. Solo Parents get an Additional 15 days Leave. Dati, wala.

3. What I Found to be Most Interesting About this Law:

  1. 10 Years: Period where a female member can claim maternity leave benefit with the SSS (SSS Circular No. 2019-009, Section 19). 9 years old na ang anak mo, pwede pang mahabol.
  2. The maternity leave must be done in a continuous and uninterrupted manner. It may be a combo of prenatal and postnatal leave so long as it does not exceed the prescribed number of ML (Max: 105 days for birth, 60 days for miscarriages). In no case the postnatal care be less than 60 days (SSS Circular No. 2019-009).
  3. Mode of Payment: The female worker has the option of getting the full pay either through lump sum, or regular payment through agency payroll. The female worker must get a clearance from money, property and work-related accountabilities, but this should still not deprive her of the mat benefit.
  4. If the female employee goes AWOL, the Employer can still reimburse to the SSS by providing the following documents in combination below:AWOL SSS
    We understand that many employees choose to abandon their work without turnover after giving birth. Please ensure that the staff is cleared properly before her maternity leave, and you have complete documents in holding her accountable for certain documents if in case she does not return.
  5. Penalty: Employers should comply or be fined a Php 20,000 to Php 200,000 penalty, and may be imprisoned for 6 years and 1 day to 12 years. If the act is done by the company, its management head, directors or partners shall be liable for the penalties. A business can also be denied for business permit renewal.
  6. Sec. 15 of EMLL allows the company to transfer the female worker to a parallel position or reassignment from one organizational unit to another so long as it’s within the company and there’s no reduction of rank, status or salary.
  7. Maternity benefit is actually non-taxable — thanks to Sir Richard de Dios for the correction.Salary Differential is not taxable as per RMC 105-2019.For self employed members, any SSS contributions remitted or paid to SSS in the months within the quarter of contingency will not be included or counted to met the 3 monthly contributions in the 12 month period prior the semester of contingency. This can happen since voluntary members has the option to pay monthly, quarterly or Annually. Below is a copy of RMC 105-2019 I’m sure a lot of people will be informed well because of the article you posted.
  8. People who signed this law in February 20 2019 were controversial and known to be anti-women. So are they truly anti-women? Kudos to them for passing this bill! :): Pres Rodrigo Roa Duterte, Philippine President
    • Vicente C. Sotto III, Senate President
    • Gloria Macapagal -Arroyo, Speaker of the House of Representatives
    • Myra Marie D. Villarica, Senate Secretary
    • Dante Roberto P. Maling, Acting House of Representatives SecGen

4. How can an employer get exemption from RA No. 11210?

A company can be exempted from RA 11210 if employers asks DOLE for approval of exemption. This is done every year, and the justification is sufficient for DOLE to exempt the company. The target employers for exemption include:

  1. Distressed establishmentsFor companies: When actual net loss amounts to 25% of total assets or when there’s negative stockholders’ equity;
    • For sole prop and partnership: When the accumulated net loss for the last 2 accounting periods immediately before the application for exemption is 20% or more of the total invested capital under review, or when the boss registers capital deficiency before before the application for exemption
  2. Those retail/service businesses with 10 workers or less
  3. Those considered as micro business enterprises, and are engaged in the production, processing or manufacturing of products/commodities whose total assets are Php 3 million or less
  4. Those who are providing similar or more than the benefits provided

According to the DOLE Advisory No. 1, Series of 2019, employers can be exempted from paying the salary differential by submitting in duplicate copies the following documents to the DOLE Regional/Provincial/Field/Satellite Offices where they operate within the first semester of every calendar year:

  1. DOLE-Prescribed Application Form in Word Doc and PDF
  2. Copy of Certificate of Registration issued by the DTI or SEC
  3. Copy of latest business permit issued by LGU
  4. Additional requirements for the following
    1. For distressed establishments:Audited financial statements duly received by the BIR and/or SEC or the Cooperative Development Authority or
      • Certificate from the Bangko Sentral ng Pilipinas that the company is under receivership or liquidation
    2. Businesses that regularly employ no more than 10 workers:Owner’s or President’s Affidavit as to the number of employees for the twelve-month period before the application date
    3. Micro-businesses whose total assets are not more than Php 3 million:Barangay Micro Business Certification
    4. Establishments providing similar or more benefits provided in RA 11210: CTC of existing Collective Bargaining Agreement or policy, or
      1. Employer and Worker Representative’s Certification of existing company practice

The Certificate of Exemption is valid for one year from issuance. However, if the Regional Tripartite Wage and Productivity Board (RTWPB) has already issued that business a Certificate of Exemption for payment of minimum wages for a certain year, this Certificate is already enough to exempt the company from paying the salary differential for the same year. No need to apply for another exemption.

WARNING: Once you file, DOLE will conduct an inspection if necessary to verify the number of workers, nature of business and get other information within 5 working days of application receipt. It is still subject for approval.

5. Who are Qualified for the SSS 105-Days Maternity Leave Benefit?

Rights and Benefits of pregnant Women

If the female worker does not have enough qualifying contributions, she is NOT entitled to both SSS Maternity Benefit and Salary Differential Pay.

IMPORTANT: The female worker should have at least THREE (3) monthly SSS remittances in the twelve-month period immediately before the semester of contingency for childbirth, miscarriage or emergency termination of pregnancy. If you have inadequate number of hulogs, you are disqualified.

Three

If disqualified, you are referred to the PhilHealth Circular No. 022-2014 or the “Social Health Insurance Coverage and Benefits for Women About to Give Birth.”

Philhealth

NOTE: Payment of maternity benefit automatically disqualifies the member from availing of the sickness benefit from the same period.

6. What is the Semester of Contingency?

SSS looks at the Semester of Contingency for members to avail of Maternity, Disability, Sickness and Retirement Benefits. Philippines QA offers one of the better explanation on what exactly a Semester of Contingency means:

Semester of Contingency

Source: What is  SEMESTER OF CONTINGENCY? 

7. How do I Compute my SSS Maternity Benefit and Salary Differential using my Semester of Contingency?

Step 1: Check out if you are qualified based on your hulogs.

If you’re too lazy to compute it, just use this chart:

Compute Semester of Contingency

Check out your due date, see if you have paid at least 3 hulogs on the months highlighted in YELLOW. If you are, you’re qualified. If not, you’re not.

Step 2: Identify the Top 6 Hulogs You Made that Fell on the Qualifying Period. 

EDD

Step 3: Get the Average of the 6 Hulogs to See the Corresponding Monthly Salary Credit

Using the SSS Contribution Table of 2019, check out the corresponding Monthly Salary Credit for the top 6 hulogs. Since Php 2,400 is the maximum hulog, then the MSC of the staff is Php 20,000, the highest allocation.

Add all the top 6 and divide it by 180 to get the Daily Salary Credit. So for our example, the Daily Salary Credit is Php 20,000 x 6 / 180 = Php 666.67 per day.

SSS-Contribution-1

Step 4: Multiply the SSS Daily Salary Credit to Get the SSS Maternity Benefit

If your calculated average Daily Salary Credit is Php 666.67:

  • For live births, multiply Php 666.67 by 105 days = Php 70,000 SSS Maternity Benefit
  • For miscarriage, multiply Php 666.67 by 60 days = Php 40,000 SSS Miscarriage Benefit
  • If Solo Parent, multiply Php 666.67 by 120 days = Php 80,000 Maternity Benefit

Step 5: If you are employed, the Salary Differential is;

  • For Live Births: Full Pay x 3.5 months MINUS SSS Maternity Benefit
  • For Miscarriage: Full Pay x 2 months MINUS SSS Miscarriage Benefit

To Calculate Full pay: Actual Earnings including allowances provided under CBA if any

To Calculate Equivalent Monthly Rate: Daily Wage x Factor — 313 if 6 days work, 261 if 5 days work — divided by 12.

Hence, if you earn Php 30,000, the estimated maternity benefit is Php 105,000 (Computation: Php 30,000 x 3.5 months). Breakdown as follows:

  • Php 70,000: From the SSS Maternity Benefit which will be reimbursed to the employer
  • Less: Php 2,800 Employee Share of SSS Benefits (Php 800 x 3.5 months)
  • Less: Php 1,575.00 Employee Share of Philhealth Benefits (Php 450 x 3.5 months)
  • Less: Php 350.00 Employee Share of Benefits for Pag-Ibig  (Php 100 x 3.5 months)
  • Salary Differential Paid by Employer to Staff: Php 30,275.00

The amount that the Employee will get  is Php 105,000 minus Php 2,800 SSS minus Php 1,575 Philhealth and Php 350.00 Pag-Ibig = Php 100,275.00.

To make it simple, employees will usually not get any Salary Differential if they are earning Php 20,000 and below.

IMPORTANT TO REMEMBER:

  1. A company cannot deduct the Employee Share of Mandatory Benefits without written consent from the employee. Deduct the Employee share of Mandatory Benefits from Salary Differential, if any.
  2. Without Salary Differential, you can deduct it from the SSS Maternity Benefit with employee authorization. But SSS will only reimburse the amount on the voucher you have paid to the Employee. So if you deducted the EE share of Mandatory Benefits from the SSS Mat Ben, you will also get a reduced payment from SSS.
  3. The maximum money that SSS will pay is the computed SSS Maternity Benefit. So in this case, it’s Php 70,000.
  4. WARNING: In actuality, SSS will only reimburse the employer the SSS Maternity Benefit if the employer submits complete documents. There are cases that if kulang sa documents, SSS will not reimburse the employer even if the company has already paid the employee its full benefits.

8. My head is exploding with all the Calculations. Do you have an SSS Maternity Benefit Calculator to make my life simple?

Yes, I do!

calculator

I have developed a simple FINAL SSS Maternity Benefit 070420 to help people find out their Semester of Contingency and calculate their maternity benefits regardless of the year. It is downloadable for free, but must be checked out via the desktop. You can’t use it via the mobile phone until I next level my app development skills.

The only thing you need to do is input your information on the YELLOW boxes. The calculator will compute your estimated Maternity Benefit for you.

Download HERE: FINAL SSS Maternity Benefit 070420:

SSS Maternity Benefit Calculator

DISCLAIMER:  This online calculator is made available solely for the convenience of public. It follows the SSS schedule of contribution tables and is based on the author’s own interpretation. It provides calculations based on the information you provide. All data entered are not stored. It is suggested, however, to clear your browser cache after completing your transaction.

Should you find any inaccuracy, or have suggestions to improve this calculator, please PM me.

9. I am Qualified. Where Can I File for My SSS Maternity Benefit?

The SSS is clear — if you are employed, you have to file your MAT-1 with your Employer. It is then your employer who needs to submit the form to the SSS.

If you are paying voluntarily, you can file for your Maternity Benefit online or via the branch:

Type of Member

If you have been terminated from your work recently, if you are giving birth within 6 months of Termination, you still need a) A Certificate of Non-Advancement of SSS Maternity Leave Benefit and B) L-501 from your Employer. Beyond the 6-month timeline, you won’t need these documents anymore.

10. What do Employed Workers Need to Do to Avail of the Maternity Benefit? 

  1. The female worker must submit to the employer a MAT-1, informing the employer of the pregnancy and the Estimated Due Date (EDD) at least 30 days in advance.
  2. The employer should forward the MAT-1 to SSS for acknowledgment. They can do so online via the Employer’s my.SSS Facility or submit it to the branch.
  3. Employers should advance the full payment 30 days from the filing of maternity leave application.
  4. SSS should IMMEDIATELY reimburse the employer 100% of the maternity benefits advanced to the employer upon receipt of satisfactory and legal proof of payments.
  5. If the employer did not remit the required contributions they deducted from the employee, the employer shall pay SSS the maternity benefits the employee should have been entitled to.
  6. After the birth, the Employer should submit the Certificate of Live Birth that’s registered in the LCR or PSA to reimburse their MAT-2. The other requirements needed are as follows:

Requirements

NOTICE: It is the employee’s responsibility to give their SSS number to their employer. The deadline of payment is the last day of the month following the applicable month.

Reiterating: If the female employee goes AWOL, the Employer can still reimburse to the SSS by providing the following documents in combination below:

AWOL SSS
We understand that many employees choose to abandon their work without turnover after giving birth. Please ensure that the staff is cleared properly before her maternity leave, and you have complete documents in holding her accountable for certain documents if in case she does not return.

11. What are Females who are Not Employed but Have Enough SSS Hulogs?

IMPORTANT: If unemployed, there are no salary differential computed. Just the SSS maternity benefit.

  1. Those in the informal economy, OFWs, voluntary SSS members should inform the SSS of their application direct (RA No. 11210 IRR, Rule VI, Section 2). They can apply for the maternity benefit online via the SSS Mobile App using their existing user ID and password. For any issues regarding registration, email: onlineserviceassistance@sss.gov.ph.
  2. SSS will pay the female member directly. However, the Member has to submit the correct documents to be given their maternity benefit.

Requirements

WARNING: The SSS contributions must be remitted on time. 

  1. The member can pay monthly, quarterly or semi-annually based on the payment deadline.
  2. Payment deadline: The last day of the month following the applicable month or calendar quarter. For example: The July 2019 to September 2019 quarterly SSS contribution can be paid only until October 31, 2019.
  3. If the payment deadline falls in a Saturday, Sunday or holiday, you can still pay the next working day. Any late contribution payments will be applicable the following month.
  4. For advanced payments, only the contributions applicable for the month before the semester of contingency can be included in the maternity benefit calculation.
  5. No SSS contributions that are paid RETROACTIVELY (or pahabol) based on the deadline will be included in determining your eligibility for the maternity benefit. This is most important when the contingency date of payment is within or after the semester of contingency.

SOURCE: SSS Corporate Communications Department, July 2019

12. Why did SSS deny my claim for “overlapping benefits?”

Overlapping
If there’s an overlapping mat benefit claims (IRR, Rule VI, Sec. 7, Consecutive Pregnancies and Multiple Childbirths):

    1. If it’s one after another — One miscarriage after another, or followed by live childbirth — the female member will still be granted mat ben for two consecutive contingencies (RA. 11210 IRR, Part V, Section 6, Consecutive Pregnancies and Multiple Childbirth).
    2. However, the pay for the 2nd contingency is reduced by the amount of benefit corresponding to the period of overlap.

Consecutive

14. For voluntary members who need a bank account so SSS can transfer the money, which banks can accept SSS benefit payments?

Voluntary SSS members who are qualified for the Maternity Benefit can receive the money through:

a.   Their Bank Savings or Checking Account.
b.   For cash cards, please make sure that your cash card can receive more than Php 10,000 at a time, or the money will bounce back
c.    SSS UMID card as your ATM card, but you need first to activate your UMID card at Union Bank kiosks at SSS branches

For a., the following banks can receive such payments:

  • Al-Amanah Islamic Investment Bank of the Philippines
  • Asia United Bank (AUB)
  • Bank of Commerce (BCommerce)
  • Bank of the Philippine Islands (BPI)
  • BDO Unibank Inc. formerly Banco de Oro Unibank Inc.
  • BDO Network Bank, formerly called One Network Bank
  • Century Savings Bank
  • China Banking Corp. (ChinaBank)
  • CityState Savings Bank Inc.
  • Country Builders Bank Inc.
  • Country Rural Bank of Taguig Inc.
  • CTBC Bank Corp. formerly Chinatrust Banking Corp.
  • Development Bank of the Philippines (DBP)
  • East West Bank
  • First Consolidated Bank
  • Guagua Rural Bank
  • Innovative Bank
  • Land Bank of the Philippines (Landbank)
  • Maybank Philippines Inc.
  • Merchant Savings Bank
  • Metropolitan Bank and Trust Co. (Metrobank)
  • Philippine Bank of Communications (PBCom)
  • Philippine Business Bank
  • Philippine National Bank (PNB)
  • Philippine Postal Savings Bank now Overseas Filipino Bank
  • Philippine Savings Bank (PSBank)
  • Philippine Trust Co. (Philtrust)
  • Philippine Veterans Bank (Veterans Bank)
  • PNB Savings Bank formerly Allied Banking Corp.
  • Postbank Savings Bank
  • Rizal Commercial Banking Corp. (RCBC)
  • RCBC Savings Bank Inc.
  • Rural Bank of Pililla (Rizal) Inc.
  • Security Bank (SB)
  • Standard Chartered Bank
  • Union Bank of the Philippines (UnionBank)
  • United Coconut Planters Bank (UCPB)

Thank you to PhilippinesQA.com for compiling the above-mentioned list.You’re the best!

13. Why Was My Maternity Benefit Claim Denied?

For various reasons. Here are 15 most common reasons:

Reasons why Mat Claim Denied
Download the Excel Here: Reasons Why Maternity Claim Was Not Paid

14. Where Can I Conveniently Download All the Documents I Need to Apply for my Maternity Leave Benefit?

The source materials on the Expanded Maternity Benefit can be downloaded here:

You can download the relevant forms here:

BONUS QUESTION: How do I Contact SSS for Other Inquiries?

Did you know that you can notify SSS DAW of your pregnancy through text?

SSS Text

Or Message them through Facebook: https://www.facebook.com/SSSPh/

SSS Hotline2SSS Hotline
Disclaimer

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160 thoughts on “HR Talk: 13 Questions Answered about the 105-Day Maternity Leave Law (And an Excel Calculator to Compute Mat Ben)

  1. hello ms tina.. how about this time of pandemic where a pregnant employee was placed on NWNP, and she is due to give birth by October, what is the implication? ..

    1. No implication. She is still employed and company should still process her maternity benefit.

    2. Hi Ms. Tina, for salary differential computation, if the mother allocated 7 days to his husband po, do I still need to multiply po the full pay to 3.5 months or 3.27 months na lang po (98 days/30 days)?

  2. Hello po . May question lang po ako. May kumakalat kasing info sa mga fb groups regarding computation ng mat benefit ng voluntary at self employed- na kapag daw po ang payment ay na post within semester of contingency, hindi na sya kasama sa computation kahit pa qualifying months yung binayaran mo .
    Kasi po diba ang deadline ng payment is the month after ng quarter na binabayaran. So yung january-march contribution deadline is on april , na na extend pa nga this year because of the pandemic.
    Now my concern is EDD ko po is on Sept 2020. mahigit one year din ako walang contri sa sss since nag resign ako but I was able to make a payment as a voluntary member for Oct-Dec 2019 and Jan-March 2020 na pasok sa qualifying months ko – Kaya nga lang po yung Jan-March contribution ay nabayaran ko nung May 2020 na because of the pandemic.

    Now totoo po ba na ung binayaran ko for the first quarter will not be included sa computation ng mat benefit ko dahil late payment na dw kung tutusuin kahit within the deadline pa sya (June 2020 ang naging deadline ng payment ng 1st quarter) dahil within semester of contingency na sya na post ? Dapat daw po kasi kapag ganun ang case , the payment should be made before the end of March 2020 para pasok pa sa computation.

    Sana po masagot nyo . Kasi hindi naman po ganun ung pagkakaintindi ko sa mga nababasa ko na articles pero maraming members ang nagsasabi ng ganun sa mga fb page.Ganun daw ang paliwanag ng tga SSS sa kanila.

    Maraming salamat po.

    1. You can try to pahabol. And hope for the best.

      Because SSS has this in fine print: “WARNING: The SSS contributions must be remitted on time. No SSS contributions that are paid RETROACTIVELY (or pahabol) based on the deadline will be included in determining your eligibility for the maternity benefit. This is most important when the contingency date of payment is within or after the semester of contingency.”

      So you can apply…. but if they deny it, this is the reason why. Hope this helps!

  3. hi po ms tin? ask lng po ako, EDD po ako ngayong December 2020, mka avail po ba ako sa R. A 11210 na expanded law sa maternity benefits? kasi po mdami ng sabi na 60days lng tlga kasi dipa implement yung 105days.

  4. How about an employee pregnant before pandemic and not required to report from work due to her condition, is she qualified to salary differential?

    1. Yes if she’s still an employee of the company and is qualified to get mat ben. How much is her salary? Salary below 20,000 usually do not get any salary differential.

  5. Hi ,, ask ko lang about sa maternity ko na claim ko na ung maternity benifits ko ,, ta spag check ko ngayon sa sss moblie app ko sa maternity claim ko the status is for verification reason with overlapping claims ,, anu po meaning non

  6. Hi Ms. Tina! Thank you for sharing this article to us!
    I would like to ask what if the Maternity benefits is much higher than her Full pay? Like for example her Mat ben is 66500 but her full pay is 65600, so technically she doesn’t have Salary Differential. So how the employers deduct her Government contributions is she doesn’t have a Salary Differential? Are the Employee will be under voluntary since she is on leave but no SD?
    Another Scenario:
    What if the employee have SD, the SD amount will be the amount on the computation of her 13th month pay?

    Hope for responds.

    Thank you!

    1. Have voucher for full pay. This you give to SSS for reimbursal.

      Deduct EE share of government benefits.
      You need an Authority to Deduct.

      Actual payout to staff is Mat ben minus EE share of government contribution for 3.5 months.

      All these are paid by employer since she’s employed in 3.5 months.

      SD has nothing to do with 13th month pay.

      1. Correction: Only Salary Differential is included in the 13th month pay. The amount SSS gave as a benefit is NOT included in 13th month.

  7. Hello Ms. Tin! What about this pandemic po? All pregnant women in our company were tagged as LWOP (leave w/out pay, no salary so meaning no contribution to SSS). Do we need to go to SSS and pay manually?

    1. Yes, you need earnings to have money to kaltas for regular benefits. If pregnant women want to pay, they can do so voluntarily.

  8. HI Ms. Tina! Is maternity leave considered part of the probationray period? How do we evaluate the employee if she is on leave for 3 months?

    1. Not part of it — especially now. Look into Labor Advisory No. 14-A. If unworked from ECQ to GCQ, the time unworked of a probationary employee is NOT included in the count of 180 days.

    2. Aiya, why wait until a person is on leave before evaluating?

      Base it on past performance of course but evaluate her again once she returns to work.

  9. Hi Miss Tina, marereject kaya ung finile q na sss sickness benefits q? kc kasabay sya nung nanganak aq, nakuha q n ung maternity benefits q, inoperahan kc aq at tinanggal na dn uterus q because of complications after giving birth. pwde b un ma tag as overlapping of claims? tska another question is pwede po b aq magfile ng partial disability? thanks miss Tina for the response.

  10. Hello po I need help po.
    My husband and I are under the same company, but due to health reasons my husband needs to resign. Before he resigns, I have filed my MAT2 to my employer and allocated the 7days paid leave to my husband. Is it possible to return the allocated leave to me? What is the process? My employer doesn’t seem to have any idea. TIA 🙏

    1. Not after you received the money.

      The company should pay your husband the 7 days. Ask them to coordinate with the SSS.

      1. Questions:
        1. Can a non-employed housewife allocate 7 days of maternity leave to her employed husband?
        2. Can the employer of husband-employee reimburse to sss the 7 days paid to him?
        3. Is the employer obliged to give the allocated 7 days to NEWLY HIRED husband/employee?
        4. Is the 7 days allocated to husband employee separate from the leave credits of the husband-employee?
        5. When can the husband-employee use his allocated 7 day leave, on the supposed 99th up to 105th day of her wife’s leave or within the 98 days of her maternity leave (105 days less 7 allocated days = 98 days for wife)?

        Thanks in advance for your answer.

        1. 1. No, the housewife who has ZERO hulogs on SSS, is not qualified for SSS Maternity Benefit. The husband can however apply for 7-day Paternity Leave if they are legally married and cohabitating. Pwede up until the 4th kid.
          2. No SSS Mat ben because wife has zero hulogs. Husband cannot use his SSS fo rwife.
          3. Again, can he avail of 7 day Paternity Leave (RA 8187)? Note Paternity Leave benefit requires a marriage contract, cenomar, medical abstract and hospital bill.
          4. If he’s newly hired, husband should have zero leave credits. The Service Incentive Leave only comes after 1 year of service.
          5. Husband cannot use his SSS for his wife. Just the Philhealth.

          1. Hi Ms. Tina just want to ask since the sss contributions for 2021 was updated and the max MSC is 25,000 does it means that Salary differential will be applicable to 25,000 above salary only? thanks for your response

          2. Salary differential is 3.5x of the average gross salary of staff over 12 months minus Computed SSS maternity benefit to be received.

          3. Hi Ms. TIna, yung wife po na employee namin is nag file ng mat benefits sa sss, then binigyan sya ng wife ng 7 days allocation, magkaibang company po sila. tumawag po kami sa sss kasi nagtanong po kami na yung computation ng 7 days allocation ay dapat po ba magbase sa sahod ng wife nya or sa sahod ng male employee namin. pero ang sabi po ni sss samin hindi daw po kami makakapag reimburse sa kanila ng 7 days allocation na binigay sa male employee po namin kasi si company daw po ang magbibigay non. pero yung wife nya nakapag claim po sa sss ng 98 days.

            Thank you po!

  11. Hi Misa Tina. ask lang po sana ako regarding sa maternity .. nag stop po ako ng work last sept 25 na to dahil buntis po ako ng 3 months. Can i avail my maternity,?

  12. Hi Ms Tina! Ask ko lang po sana if pwede ako mag apply ng matben kahit nag awol ako sa last employer ko nitong February 2020? Then ang due date ko po is ngayong December 2020. Thanks po.

    1. You need their cooperation to get your Certificate of Non Advancement of Mat Ben and L501. But since more than 6 months ka na wala sa work, just ask for help from SSS in filling up an affidavit

    2. You will need your employer’s cooperation to get two things:

      1. Certificate of Non-Advancement of Maternity Benefit
      2. L-501

      If your employer refuses to provide you with the two, simply proceed to SSS and fill in an Affidavit Undertaking that you did not receive the above from your employer. Good luck!

  13. Hello Ma’am Tina,

    Currently employed po ako pro plano ko na po sana mgresign.. Im 16 weeks pregnant po exactly today and my due date is on March 19, 2021. Kelan po kaya ako pede mgresign na maqualify padin po ako sa maternity leave?

    Looking forward for your quick response.

    THANK YOU!

    1. You need at least three hulogs between October 2019 to September 2020 to qualify for maternity leave. You need to pay for a handful of months so it does not seem aa if hinahabol mo lang ang maternity benefit.

      Do you have enough hulogs?

  14. Hi! can i ask lang how to compute if 3 months lang nahulog within the 12month period na pasok? although meron hulog yun employee before the 12 month period din..

  15. Hi! can i ask lang how to compute if 3 months lang nahulog within the 12month period na pasok? although meron hulog yun employee before the 12 month period din..

  16. Hi po, your post was so helpful I finally understood yung semester of contingency 😊 mas question lang po ako. Nakapagbayad po ako ng 4mos out of 12mos (oct2019-sept2020) bago mag end yung semester ko ng oct2020. Need ko pa po bang maghulog para lang maging active lang sa sss gang sa manganak?
    Nag send na din po si sss ng sms about pickup ng claim, need ko pa po ba pumunta office nila, or automatic approved na and mag wait nlng manganak then file for mat2?
    Thank you so much!

  17. hi tina, i find your article very useful. thank you for putting all this together. i just have a question that i didnt find here which might be helpful to others too. my employer claims that they are distressed due to covid and was granted dole exemption certificate this year. i filed my mat notif na months ago but i was told only recently that they cannot afford to pay the salary differential. can they use that exemption to me kahit na nagfile na ko early this year? am due to file my mat leave end of this year. thanks.

  18. Hello Tina, I just have a question regarding the salary differential computation. I was informed by our HR that the salary differential computation only includes basic salary+de minimis. However, I also receive certain allowances on a monthly basis.

    For example: Monthly salary – 40,000
    Breakdown:
    Basic salary – 23,100
    De minimis benefit – 2,900 (monthly)
    position allowance – 10,000 (monthly)
    program allowance – 4,000 (monthly)

    I would need help in the computation please. Is it correct that allowances shouldn’t be included in the computation? Thank you.

  19. My employer refuses ti pay/give my maternity benefits until the company opens.. my due date is on dec.18, 2020.. can i directly go to sss to claim it myself?

  20. HI Ms. Tina, Good afternoon. would like to ask if you have IRR copy or advisory that 20,000 below don’t have salary differential? thank you

    1. All you need to do is compute. The SSS can cover the entire Maternity Benefit so employer do not need to pay any salary differential.

  21. Hi! Ms. Tina.Good morning,.ask lang po ako if I’m still entitled to process and claim my maternity benefit directly from SSS. I’ve been in the company for more than 5 years. I was terminated oct. 15, 2020 and I gave birth the following day oct. 16, 2020. Last posted contribution ko is Sept. 2020 from year 2015 in the said cmpany that I was terminated.?. Actually nag notify na ako sa cmpany august pa and it’s all done, however na terminate ako oct. 15, 2020,binalik ng employer ko ang documents na sinubmit ko for SSS oct. 16, 2020 in the morning and nanganak ako gabi on that day.

    If in case entitled pa po?magkano ba ang maternity benefit ko(salary ko that time 20K below),kasi when i logged on sa SSS online nag inquire ako about maternity benefit amount like when you input date of cnfinement,delivery date,number of delivery,and delivery type(so I filled out and received a calculation amount of maternity benefit Php 67,375 (mnthly salary crdit considered for maternity are april ‘= 20K,feb20=20K,jan’20=20K,nov2019=20K,sept19=19,500,and augst19=16K)..so is it 70K or the calculation sa SSS online maternity inquiry na 67,375). In case if still eligible t claim even though terminated.

    Anyways, Thanks!! for creating this page,it’s very helpful.Hope for your quick respnse in this matter.

    Jade

  22. Hi Ms. Tina,
    If an employee was not qualified for the SSS Maternity Benefits and wishes to report back to work before the 105 days of maternity leave, can we (employer) allow her to be back to work?

    1. If she was NOT qualified for any maternity benefit, and wishes to return to work before 105 days, on the safe side, just ask for a Fit to Work from the OB.

  23. Hi Ms. Tina.

    Are those months an employee is in Maternity Leave to be included on her 13th month pay computation? Since 105 days na ang paid leave / should be equivalent to her full monthly basic pay? Or only the Salary Differential should be included in her 13th month pay computation?

      1. First I want to say that I find your blog very informative and helpful.

        Just for clarification on #8 question of Marlyn, she asked if her SD should be included in the computation of her 13th month .you said that the SD has nothing to do with the 13th month; while when asked by #25 Mich with the same question you said that only the SD is included in the 13th month.

        Thanks in advance and more power to you.

        1. I already corrected the statement. Only Salary Differential is included in computation of 13th month. Thanks for commenting!

  24. Thanks for the free excel file maternity calculator Ms. Tina
    Godbless you and I hope you can make other articles regarding mandatory benefits

  25. hi miss tina, good day, I would like to ask po if qualified ako sa maternity benefits. Next year po ang due date ko june 2020. Nawalan po ako ng work due to pandemic but my hulog po ako Dec 2019-April 2020, Would i still continue my contributions as voluntary until next year. ? Im still confuse po. Hope you will help and enlighted me with this. Thanks po

    1. If your due date is June 2021, you need at least 3 hulogs from January to December 2020. You are qualified for maternity benefits but minimally since you only had contributions from January till April.

      See if mahabol mo hulog for December 2020 para madagdagan ang mat ben na makukuha mo.

  26. Hi, Tina! Thanks for this informative post. I have a question lang. I gave birth last Dec 2019 but baby didn’t make it after a few hours because of congenital anomalies. I was paid the full amount of the maternity benefit. Then, I got pregnant again (in June 2020) and my due date is on Mar 2021. Will it be considered as “overlapping”? I just want to be sure if tama yung intindi ko. Thank you!

  27. Hi po.. What if mag resign po ako after ng maternity leave.. Can the employer deduct the benefits from me po from my last pay?

    1. If you failed to submit the requirements for MAT-2 and they cannot have your maternity benefits reimbursed, then yes.

      If you submitted all the requirements for them to have the SSS mat ben reimbursed, then they should not do so.

      So which one is it?

  28. hello po miss tina,,,, my contribution for 2020 is 1620 from jan, feb, 1620 oct and nov. magkanu po kea makukuha benefits? thank you po

  29. Hi Ms Tina, ask ko po sana if okay lang magdeduct sa SD ng company loan na monthly dinededuct sa employee? Need din po ba ng Authority to deduct? Thank you.

  30. Hi Tina,

    Thanks for the info.

    Question please. Is the company required to pay the salary differential in advance in full or can they pay it in installments? Should this include fixed allowances too?

    1. The salary differential is advanced in full before birth.

      Note there are exemptions in paying salary differential:

      Exemptions to payment of salary differential

      Nonetheless, certain enterprises may be exempt from the payment of salary differential upon submission of proof and other necessary documents to the Department of Labor and Employment (DOLE). These include:

      Retail/service establishments and other enterprises employing not more than 10 workers;

      Micro-business enterprises and those engaged in the production, processing, or manufacturing of products or commodities including agro-processing, trading, and services under the Barangay

      Micro Business Enterprises Act of 2002, whose total assets do not exceed PHP3m;

      Enterprises already providing similar or higher benefits under an existing Collective Bargaining Agreement (CBA), company practice or policy; and

      Operating distressed establishments.

      Allowances depend on which one is it?

  31. Hello! negative ang salary differential paano ito? For example: net full pay less social contribution 33000 and mat ben is 33250. Can i deduct the 250 from the maternity benefit if may authority to deduct ako? or the full ee contributions ang i deduct from mat benefit? thanks…

    1. You deduct full EE contribution from the mat benefit.

      Two vouchers: One is walang deduction the other mayroon. Submit the walang deduction na voucher sa SSS for mat ben reimbursal.

  32. Hi Ms. Tina,

    For employed members, would you know if they need to pay for gov’t contributions like SSS, PhilHealth, HDMF during Maternity Leave?

    1. Yes, the EE share is deducted from the maternity benefit given by the company. Sabay hulog with everyone else.

    2. Yes you have to pay for their government contributions while they are on maternity leave. Just deduct EE share from their mat ben. Two vouchers to sign. Have SSS reimburse the one without the benefit deduction.

  33. i’d like to undersand this further —> Mode of Payment: The female worker has the option of getting the full pay either through lump sum, or regular payment through agency payroll. The female worker must get a clearance from money, property and work-related accountabilities, but this should still not deprive her of the mat benefit.

    where can i find in the IRR the stipulation to support this? thanks.

  34. Hello tina! This article is very helpful. Tnong ko lng ksi i just gave birth and im planning to resign na once i get back tapos nobody will take care of my kids ksi 3 na anak ko. My husband is working and mas malaki sahod niya. Can i resigned na ksi sb n HR mgkkprob daw ako dhl the mat ben cash advance is already given. I gave birth Jan 29 2021. Thank you@

    1. I would strongly suggest that when you resign, to still render the 30 days notice for smooth clearance. I don’t think management has any issues when a new mother resign. They are just pissed off when the new mother takes the SSS Maternity Benefit Advancement and then leave them high and dry afterwards. It is a show of character for the employee. And leaves a bad taste in the mouth of any employer.

      I think you should still resign and render 30 day period properly, para walang masabi employer mo. Remember, your kids will grow up and one day, you MIGHT still want to find a job. Never mar your employment record by going AWOL. Ayusin mo ang pag-alis, so just in case you want to return to the job market, what you did in the past will not affect your future job seeking prospects.

    2. You have 105 days to find a temporary caregiver — You had 2 kids before you gave birth to this one. And you still worked. So it’s unfair to say that you must be allowed immediate resignation just because dumagdag ang kids mo from 2 to 3.

      Ayusin ninyo po ang pag-alis. Good luck!

  35. Good day po Ms Tina just want to ask kasi po simula po nagka lockdown last year march -nov 2020 ay naka NWNP po kami.pregnant po ako ng sept 2020 at sinabi ko po yun sa employeer ko,ang sabi sakin ako daw po magfile ng mat1 since wala daw ako credit sa kanila.Due date ko po is june3 2021.Ang nahulog lang na contri sakin ng employeer ko ay jan-feb 2020..until now po wala pa ako napapasa mat1 kasi dko po alam kung ako po ba o employeer ko ang magfile ng mat1..please po Ms Tina..need help..nalilito napo ako.pinagresign po ako ng employeer ko nung dec kasi po bawal daw po buntis lalo na pandemic..thanks po

    1. If your due date is June 3, 2021, you need to have at least 3 hulogs from January 2020 to Decembre 2020.

      If you only have hulog for 2 months on January to February 2020, then you are DISQUALIFIED from receiving SSS Maternity Benefit. Hindi na po kasi mahabol yun pagka lagpas ng buwan.

      Here’s the clincher: Pregnant women are asked by IATF and DOLE to stay at home. And until you have not yet delivered, the government rules that pregnant women stay at home unless employer is amenable and let them come in. Hence, if you were given no work, you get no pay.

  36. Thank for this insightful write-up. For the Mat 2 (maternity reimbursement) is there a fixed time-frame when the employer must submit the accomplished form together with the attachments?

    1. No, but the earlier the better. SSS is under skeletal workforce so if you delay, it will be months before you get a reimbursement back.

  37. Hi Ms. Tina,

    Kapag po ang employee is naka-maternity leave and sumasahod pa rin during that period, tama po ba nabawasan pa ni company ang leave credits (VL) ni employee? Ang reason po kasi nila ay doble doble na ang natatanggap ni employee. Thank you.

    1. Maternity leave requires company to pay you 105 days of full pay without you working. Is the employee working during this period?

      Yes bawal ang double compensation. Why is double compensation happening on your case? If in mat leave, the staff should NOT be working.

      1. No, she’s not working po. We are working in GOCC po. It makes me confuse kasi some say dapat bawasan, others say hindi dapat bawasan.

  38. Hi Ms. Tina!

    I have a question about maternity claims. I gave birth to my first born on Dec 2019 but I resigned from my former employer last March 2019 but did not pay the following months. Am I still eligible for maternity claims? Thank you in advance and God bless you

  39. Hi Ms. Tina!

    I have a question about maternity claims. I gave birth to my first born on Dec 2019 but I resigned from my former employer last March 2019 but did not pay the following months. Am I still eligible for maternity claims? Thank you in advance and God bless you

    1. Yes so long as you have at least 3 hulogs from July 2018 to June 2019. You need to lakad this personally.

      1. Follow up question Ms. Tina.

        I am confused on how to apply for late filing for maternity claims especially in this pandemic. Do you happen to know what documents needed and where to send this? Thank you so much your response is highly appreciated.

  40. Hi Miss Tina

    I already filed my SSS Maternity notification to SSS and was already received by them.
    My EDD is on Dec 2021, ask ko lang po if iaadvance ni Company yung maternity benefits ko , kailan po ang expected months ko dapat makuha? or is it depend po kay Company if kailan nila irerelease ?

    Thank you po

    1. You start your maternity leave 45 days from delivery. Companies are asked to pay 30 days upon notification but given COVID-19 and high risks of miscarriage, many will choose to release closer to delivery date para wala nang refunds.

  41. Hi Ms Tina,

    If ever po na sa maternity notification through online ang nasubmit mong due date is September pero nanganak ka nang October yung 12 months po ba na dapat may hulog ka nauusog din po? Thank you. Godbless.

    1. September 2021?

      You need at least 3 hulogs within April 2020 to March 2021 to avail SSS Maternity Benefit

  42. Hi Miss Tina, question po… paano po sa case ko na pregnant since Feb. 2021, kaya lang at the smae month, nagclose company namin… ano po dapat ko gawin to avail the maternity benefit po?… from Oct 2019 up to the present wala na po kami contirbution dahil nakasuspend kami until such time na nagfinally close company namin. thanks po sa sagot..

  43. Hi po Ms. Tina, pag nag resign po ba si employee need niya i pay back ang sss salary differential kay employer?

    1. No, as this is her right. However she is obliged to submit the MAT-2 requirements to you so you can the the SSS Maternity reimbursement. This she owes you.

  44. Hi Ms. Tina,

    Question po, should I apply for salary differential or company automatically give this to employees? TIA

  45. I filed my maternity through my employer after na po ako nanganak.. 5mos after…
    hindi po ako nagleave..since work from lang naman po kami, i decided not to take a leave..and may sweldo pa rin ako..nung nbinigyan na po ako ng computation sa matanggap ko..dineduct po nila sweldo ko na worth 3 mos dun sa total sss claims ko… yung marereceive ko lang po is 1k + lang…tama po ba yun?

    1. There cannot be any double compensation. Hence, employer has to pay your full salary for those 3.5 months of maternity leave.

      If you work while on leave, you do not get extra pay (unless this was agreed to with the employer) as binayaran na po kayo ng buo.

  46. I hope you don’t mind answering these questions.
    – If employee gives birth on December 1, does her 105-day maternity leave include her rest days and Philippine holidays?

    – Before giving birth, employer had made all employees work on November 30, Bonifacio Day, that didn’t fall on a rest day. Employer promised that all employees can take Dec 15 off, to compensate for November 30.
    Can that Dec 15 compensatory leave be added on top of the employee’s 105-day maternity leave?

    1. The count is 105 days. So if her 1st day of maternity leave is December, she comes back on her 151st day. There is no extra pay.

      I would suggest to not mix the holidays up. She can just arrange with her boss to carry over that December 15 off to another date.

  47. Meron po bang rulling sa pagbigay ng salary differential? Kasi may employee kami wala pang 1 year in service.

  48. What if ma-terminate ka 2 months before your delivery date po? Will I still be entitled for the salary differential?

    If probationary pa lang po, 3 months pa lang sa company, entitled pa din po ba sa salary differential?

    1. People who were unemployed can process the SSS Maternity Benefits yourself. You need to ask your previous employer for the Certificate of Non-Advancement of Maternity Benefit and L-501 copy.

      As you are not employed, it’s more difficult for you to demand company will pay as they cannot get the SSS reimbursed since you are no longer connected with them.

  49. sa pag compute po ba ng salary differential basic rate and allowances po what if ung allowance namin hindi naman reported sa bir , under the table po included pa ba . minimum rate po ako plus ung allowance ko po ay 350

  50. what if ung employee bumalik na after a month mula ng nanganak sya dapat paba syang awasan ng benefits mula sa salary differential nya ?

    1. No, you deduct it all from the maternity benefit. If she returns earlier, no need to deduct benefits kasi mayroon nang nakuha before. Hope this helps!

  51. Hi Ms. Tina. I’m an employer & one of my staff will be on mat leave starting August. I just want to ask if employers are required to give the full amount of mat benefit in advance or can it be per month. If full, so it means before Aug 1, I should give the mat benefit? Thank you in advance for your assistance & more power.

    1. Yss you have to give the entire maternity benefit in advance before she gives birth.

      1. Hi Ms. Tina,.. I am a little bit confuse when it comes to gov’t contributions of employee while on Maternity Leave. Are they entitled for gov’t contributions while on Maternity leave?
        I also read on HR Group at facebook that if they have a salary differential they are entitled for gov’t contribution, but if their salary differential is negative no govt’ contribution or else it will shoulder by employee.
        What if employee have a salary differential and are entitled for gov’t remittances, does it means that it includes ER share also?

        I know it is too much to ask but do you have any reference for Salary Differential Guidelines? So I can show it to our management.

        Hoping for your response on this. Thank you so much.

        1. They enjoy 3.5 months of full pay. Their contributions still need to be paid for even while on maternity leave.

  52. Good Day Ms Tina and thank you for being a good source of info!

    We only have 1 employee started last Jan. She informed
    us of her pregnancy last May and we notified SSS. She is due
    this October. Her leave started effective August 1. We gave her
    full amount on her last day July 31. Amount we issued was the amount that was
    reflected on her online sss mat ben. Jan – May which amounted to about 35k which was signed and agreed. We paid for her contributions in June last July 30 so maybe it didn’t reflect yet at that time
    because now she is saying that the amount on her mat ben changed from 35k to 42k. She also
    said maybe the amount will also continue to increase as the months progress before she gives birth
    and she said that we can just pay her the remaining balance after.

    My question is we already given her the amount of 35k. Is the bump up to 42k and even the upcoming months really necessary the way she says it? We are only a very small company and hanging by a thread so advancing the amount long before she gives birth and getting reimbursed is already a lot for us especially since it’s ECQ now. From my understanding, we only compute her daily benefit based on 6months contribution average multiplied by 105 days. She has no salary differential because her pay is lower than 20k.

    Thank you for your patience Ms.Tina and hoping you could please advise.

    1. If her delivery date is on October 2021, the only contributions that MATTER are those from July 2020 to June 2021, the top 6 contributions to be exact. Hence, the only contribution that will change the equation is YOUR contribution in June 2021. That’s it. All succeeding contributions do not count when computing her maternity benefit.

      For me, I will wait and will not be rushed. The difference is only Php 7,000 and you’ve already forwarded Php 35,000. Recompute from YOUR end how the June 2021 contribution could have bumped up the total. Confirm before you panic. Anyway, her birth is in October so there’s a lot of time left. She should be allowed to take her maternity benefit 45 days from her due date, so you still have time.

      Hope this helps!

      1. Oh wow, THANK YOU VERY MUCH Ms.Tina for taking the time to reply and truly appreciate it! This did help a lot and have enlightened us on what to do next. Needless to say, we’ve finally found peace with the situation and proceeding, given your advise.

        Thank you again and continue to keep safe!

  53. Good evening Ms Tina, question lng po kung ang employee is current on a NWNP (no work no pay) set up and ceased operation ang company entitled pa rin ba cya ng salary differential? Thank you sa help

    1. Yes of course. But the salary differential will be set much much lower. In Footnote # 3, you can read “If female worker is not uniformly paid, whereby the monthly or daily rate cannot be determined, the average of her monthly salary over 12 months shall be adopted.”

      Hence, if her contract says Php 18,000, but she does not work for 6 months for example due to NWNP, then the average salary is Php 9,000 only, NOT Php 18,000. So Php 9,000 x 3.5 months is only Php 31,500. This should be the same amount as SSS Maternity Benefit, and hence salary differential is ZERO.

      Legal Source: https://www.dole.gov.ph/wp-content/uploads/2019/07/DA-01-19-Guidelines-on-the-Computation-of-Salary-Differential-of-Female-Workers-during-her-Maternity.pdf

      1. Thank you so much for the help Ms. Tina. Looking forward to your future HR topics. Very helpful cya sa mga HR practitioners. Keep safe and healthy

  54. Hi Tina. Thank you, this is very insightful. I have a different situation though, and I was hoping you could help me better understand it. I am currently pregnant, due on January 2022. Because of my high-risk pregnancy and covid, I decided to file for LOA last July which my company granted. I am expected to return next year. I have 2 questions actually:

    1. Based on the LOA contract, the company will still pay for its share of mandatory contributions but since I am no longer earning, I would pay for mine. However when I tried to generate a PRN to pay for my share, I was prompted that I would have to change the status to voluntary and not employed. How do I pay for my share but not change my status as employed?

    2. Since technically I am still part of the company, is the company liable to provide me with the SD?

    I hope to hear from you and thank you in advance. More power!

  55. hi po Ms.tina wat po need na document pag ganito po ang reason of rejection ng MBRA?

    SUBMIT CERTIFICATION ISSUED BY EMPLOYER OF CHILD’S FATHER/ALTERNATE CAREGIVER STATING THAT THE CHILD’S FATHER/ALTERNATE CAREGIVER IS ALREADY SEPARATED FROM EMPLOYMENT AND THAT THE ALLOCATED LEAVE CREDITS ARE NOT USED

    1. You need to submit

      CERTIFICATION ISSUED BY EMPLOYER OF CHILD’S FATHER/ALTERNATE CAREGIVER STATING THAT THE CHILD’S FATHER/ALTERNATE CAREGIVER IS ALREADY SEPARATED FROM EMPLOYMENT AND THAT THE ALLOCATED LEAVE CREDITS ARE NOT USED

  56. What happens if by any chance, a Mommy can’t be able to complete the 105 days (live birth) and decides to return back for work after 60 days? how will the compensation gets computed for salary, sss benefits? Will it meant double pay on the month that she is supposed to be still on her maternity and the regular pasok na? or will the remaining month gets forfeited? Thank you..

  57. Hi Ms. Tina, I really got confused with the following scenarios more specifically on the salary differential:

    Scenario 1:
    EDD: June 2021
    SSS Mat Benefits: 58,042 MSC:(15,500/15,500/16,500/16000/18000/18000)
    Current salary: 11,300 x 3.5months
    Full pay: 39,550
    Total Gov contributions: 4,166.75
    Net Pay: 35,383.25
    Salary Differential: -22,658.42 what will happen to the amount?

    Question: How much MatBen is due to the employee?

    Scenario 2:
    EDD: June 2020
    SSS Mat Benefits: 24,791.67 MSC:(13,000/16,000/9,000/4500)
    Current salary: 10,537.67 x 3.5months
    Full pay: 36,881.85
    Total Gov contributions: 2,756.25
    Net Pay: 34.125.60
    Salary Differential: +9,333.93 what will happen to the amount? is employer required to pay the SD?

    Question: How much MatBen is due to the employee?

    Hope you will notice this Ms. Tine, really can’t find an exact answer to my queties. Thank you

  58. Ms. Tina, for clarification lang po. yun po bang SALARY DIFFERENTIAL na ire reflect sa 13th month pay ng nag ML na employee is need yung amt na narecompute/reimburse sa SSS? if for ex, may nauna ng computation from company comp & ben and meron ng na release na MAT BEN – san po ba dapat kunin yung final amt ng SD na dapat i reflect sa 13th month nila? Yun po bang naunang computation or yung recomputation na galing sa SSS reimbursement? And also, nagbabago po ba talga yung SD comp kapg nagpapa reimburse na sa SSS?

    1. If you earn Php 25,000, the SSS maternity benefit is MAX Php 70,000.

      So what you get for maternity is Php 87,500 total for the 105 days. Php 70,000 noon is SSS Maternity Benefit. Deduct mo yung SSS Maternity benefit sa nakuha na total so that’s Php 17,500 salary differential ONLY.

      The Php 17,500 salary differential is the only one counted sa 13th month pay.

      Hope malinaw.

  59. Hi Ms Tina, This is very helpful. May ff question lang ako.Edd ko is April 2022. I’ll pay Oct-Dec now. Upon computation,ill get 35k. I tried to input sa calculator mo for the months of Jul- Sept and tumaas ang value. Question ko if i pay July-Sept,will it be late na to be included in the Mat Ben?

  60. Thanks Ms Tina! The calculator is very helpful. I have a ff question. My EDD is April 2022 ,and i plan to pay for October- Dec , i got 35k in the computation. When i tried to input in July- Sept, the value went up. If i pay it as well ,will it be included in the MatBen computation?

  61. Hi Ms. Tina,

    Question: I have given birth last Dec 1. I started my leave last November 15. I already received the 70k mat ben from SSS. But still I haven’t received the salary differential until today Feb na. My company is BPO outsourcing. They are saying na hindi pa nirelease ung pay because ung client ang supposedly magpay ng salary differential. I thought ung company ko mismo ung required magpay instead sa client. Getting confused lang kasi sobra tagal na and bakit hindi na lang nila ireimburse si client if si client nga ang magbabayad

  62. Hi,

    Question: My basic pay is 35000 plus fixed allowance monthly of 5000,, under extended maternity law, required bang bayaran or isama pati ang fixed allowance ko sa computation. thank you

  63. Hi Ms Trina,

    Kapag po ba naka maternity leave ang employee dapat pa rin bang hulugan ni employer ang mandatory contributions niya for 3.5 months? Meaning bukod sa EE share tuloy pa rin ang ER share ni company?

  64. Good day po. Will the employer still pay for its counterpart for employees statutory contribution while si employee is on maternity leave po?

  65. Hi Miss Tina,

    I’m 28weeks pregnant, I’m due on June 28, 2022. I am planning to resign from my current job and have to render 30days’ notice, which will end before my due date. My question is, will I get my Maternity Benefit from my employer? Or Should I have to file for the Benefit myself to the SSS? And if so, how long will I get the Maternity Benefit?

    Thanks in advance.

    1. Hello Ms. Tina,
      An employee got a Miscarriage last May 2022, her monthly salary is 16,000, Social Contributions for 2 months 2,120.

      I computed her Maternity Benefits totalled 32,000 [(16,000*6)/180*60]. To Illustrate:

      Full pay (60 days or 2 months’ salary) (16,000 * 2) 32,000
      Less: Social Contributions (SSS, PHIC, Pag-IBIG) 2,120
      Full pay less social contribution 29,880
      Less: SSS Maternity Benefits (32,000)
      No Salary differential (2,120)

      Questions:
      How much maternity benefits do we pay for her?
      1. Is it the whole 32,000?
      2. Or the net of social contribution of 29,880?
      3. Can you also suggest a journal entry for this account?

      Salamat po..

  66. Hello Ms. Tina,

    My friend who gave birth but died after days due to covid. My question is can she still claimed her maternity benefit, her husband did not know how to process but she is employed as a supervisor. Please help us how to process our concern. thank you

    1. Yes the maternity benefit SHOULD HAVE BEEN ADVANCED before her delivery. How muchw as her salary and she was still employed po right when she gave birth?

  67. Hi Miss Tina! Yung package ko po sa company is 24k/month with basic salary of 15k
    HR told me I am not qualified for the SD because apparently the eligibility is 20k and above. I can get the maximum mat ben of 70k with SSS. talaga po na wala ako makukuha na SD?

  68. GOOD evening ask ko lang po about sa asawaq
    inavail po kasi namin yung sa 70k kaso po 35k lang po yung na aproved ano kayang naging problem and pwede pa po kaya nami habulin yun slamat po.

  69. Hi miss tina…nakakuha po ng mat ben na 45k,na abonado ng company namin,pero ang binalik lang ni sss ay 23k..salary q po per day ay 537,sabi po ng hr namin ay ako dw po magbabayad ng kulang

  70. Good Afternoon.
    ang salary differential lang na binigay ng company sa akin ay 8400 ndi nila pinakita s akin kung paano nila iyon nacompute then ndi nila binigay ng buo ang 68k ko from ss materinity kasi pumasok daw ako agad…ang inaprubahan lang ng hr ay 35800
    actually late nila ako na inform na meron tyong bagong expanded maternity law kya akala ko ndi na ako sakop ng ss,maternity kya ang ginbamit ko n leave ay ang mga earned leaves ko
    at pumasok ako agad ng 2months.. kasi wala n ko sweldo…
    hinahayan lang nila ako pumasok , late na nila ako sinabihan na sakop pa ako ng expanded law maternity.
    kya ang sinasabi nila s akin ndi ko makukuha ang 68k from ss.

  71. Hello po just for clarification for the computation of Salary Differential on Expanded Maternity benefit let’s say my salary bracket is 17K and my actual salary is 650 daily and sss gave me 566.67 as my daily benefit, Am I still qualified for the Salary Differential?

  72. hello po mam Tina, related to WO NCR#24, please help advise how to compute Mat Full Pay if si ee ay nagfile ng mat leave niya last June 26 (P570) while effective Jul 16 naman po yung salary increase (P610). Do we need to recompute and naibigay namin sa kanyang Mat Ben which was computed based on P570 na rate?

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