The Expanded Maternity Leave Law, RA 11210, gives working mothers 105 days of leave with full pay. SSS pays part of it as the maternity benefit, and the employer tops it up to full pay with the salary differential. Here is how both parts are computed and what employers must do.
- 105 days with full pay for a live birth, whether normal or caesarean. +15 days for solo parents.
- 60 days for miscarriage or emergency termination of pregnancy.
- An optional 30-day extension without pay.
- Up to 7 days may be given to the father.
- The employer advances the full benefit within 30 days of the application.
Who qualifies
Every female worker in the private sector is entitled to the leave, whatever her civil status or the legitimacy of the child, and for every pregnancy. To receive the SSS maternity benefit she needs at least three monthly contributions in the twelve months before the semester of childbirth or miscarriage, and must notify the employer, who notifies SSS.
Computing the SSS maternity benefit
The semester of contingency is the quarter of the childbirth and the quarter before it. The twelve months used are the twelve before that semester. For a birth in December 2026, the semester is July to December 2026, so the window is July 2025 to June 2026.
- Six highest monthly salary credits
- ₱108,000.00
- Average daily salary credit: ÷ 180
- ₱600.00
- Maternity benefit for 105 days
- ₱63,000.00
The employer's salary differential
Full pay means the employee gets her usual salary for the leave. Where her salary is higher than the SSS benefit, the employer pays the difference itself.
- Full pay for the leave period
- ₱98,000.00
- Less SSS maternity benefit
- ₱63,000.00
- Salary differential paid by the employer
- ₱35,000.00
An illustration. Compute full pay with your own salary basis, including regular allowances that form part of her pay.
The salary differential is exempt from income tax. Some employers are exempt from paying it, including distressed establishments, retail and service businesses with ten or fewer workers, and micro-businesses, as well as employers already giving the same or better benefits. Exempt employers must still advance the SSS benefit.
What employers must do
| Step | When |
|---|---|
| Receive the employee's maternity notification and forward it to SSS | As soon as the employee notifies you |
| Advance the full SSS maternity benefit to the employee | Within 30 days of her filing for leave |
| Pay the salary differential | With the benefit, unless the employer is exempt |
| File for SSS reimbursement | Through the My.SSS employer portal, into the enrolled bank account |
| Keep paying her employer contributions and keep her job | Throughout the leave |
An employee on maternity leave cannot be dismissed because of it, and her leave counts as service for tenure. For the leaves available to fathers and solo parents, see paternity and solo parent leave.