MATERNITY LEAVE

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
1.
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.
2.
She has given the required notification of her pregnancy through her
employer if employed, or to the SSS if separated, voluntary or selfemployed 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. Thats 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

employees 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
1.
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.
2.
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.

1.

The semester of childbirth would be from October 2009 to March 2010.

This is called the semester of contingency.
2.
Count 12 months backwards starting from the month immediately
before the semester of contingency, which is September 2009.
3.
Hence, the 12-month period immediately preceding the semester of
childbirth or miscarriage is from October 2008 to September 2009.
4.
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)
PATERNITY LEAVE
Basis
Unlike maternity leave, paternity leave is not found in the Labor Code. The
basis of Paternity Leave benefits is found in Republic Act No. 8187, otherwise
known as the Paternity Leave Act of 1996.
Paternity Leave Benefits
Paternity leave is a form of parental leave. The other form of parental leave
is the Maternity Leave. (SeeMaternity Leave)
Paternity leave refers to the benefits granted to a married male employee in
the private and public sectors allowing him to take a leave for 7 days, with
full pay, for the first 4 deliveries of his legitimate spouse with whom he is
cohabiting.
Conditions for Entitlement to Paternity Leave
1.
The employee is lawfully married;
2.
He is cohabiting with his legitimate wife;

3.

His wife is pregnant or has delivered a child or suffered a miscarriage

or abortion;
4.
Must be of the first four deliveries;
5.
The employer is notified within reasonable time of the pregnancy and
of date of expected delivery (not required in case of abortion or miscarriage).
When Paternity Leave may be Availed of
The paternity benefit may be availed of before, during or after delivery,
provided the total number of days does not exceed 7 working days. For
example, the employee may take a leave of 2 days before delivery, 1 day
during delivery, and another 4 days after delivery.
However, the benefit must be availed of not later than 60 days after date of
delivery.
Limitation
The benefit may be availed of only for the first four deliveries.
Commutability to Cash
Paternity leave is not commutable to cash if not availed of.
Reference
1.
Paternity Leave Act of 1996, Republic Act No. 8187.