SEC. 14-A.

Maternity Leave
Benefit.
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
• 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.
• To illustrate, assume that the projected date of birth
is March 2010.
• 1. The semester of childbirth is the months from
October 2009 to March 2010. This is also called the
semester of contingency.
• 2. The 12-month period immediately preceding the
semester of childbirth or miscarriage would be from
October 2008 to September 2009.
“3-monthly Contribution” Illustration
• 3. Now, to avail of the benefits, the employee must
have paid at least 3 monthly contributions from
January 2007 to December 2007.
• 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.
SSS COMPUTATION OF MATERNITY
BENEFIT
• 1. Exclude the semester of contingency (Delivery,
Miscarriage or Abortion)
• (Semester refers to two successive quarters
ending in the quarter of contingency)
• 2. Count 12 months backward starting from the
month immediately preceding the semester of
contingency.
• 3. Identify and add the six highest Monthly
Salary Credits (MSC) within the 12 month period
preceding the semester of contingency.
• Monthly salary credit means the compensation base for
contributions and benefits related to the total earnings for
the month. Please refer to the table below.
Range of Compensation            Monthly Salary Credit
• 1,000 – 1,249.99                          1,000
• 1,250 – 1,749.99                          1,500
• 1,750 – 2,249.99                          2,000
• 2,250 – 2,749.99                         2,500
• 2,750 – 3,249.99                        3,000
• 3,250 – 3,749.99                        3,500
• 3,750 – 4,249.99                        4,000
• 4,250 – 4,749.99                        4,500
• 4,750 – 5,249.99                        5,000
• 5,250 – 5,749.99                        5,500
• 5,750 – 6,249.99                        6,000
• Range of Compensation            Monthly Salary Credit
• 6,250 – 6,749.99                        6,500
• 6,750 – 7,249.99                        7,000
• 7,250 – 7,749.99                        7,500
• 7,750 – 8,249.99                        8,000
• 8,250 – 8,749.99                       8,500
• 8,750 – 9,249.99                       9,000
• 9,250 – 9,749.99                       9,500
• 9,750 – 10,249.99                    10,000
• 10,250 – 10,749.99                 10,500
• 10,750 – 11,249.99                  11,000
• 11,250 – 11,749.99                   11,500
• 11,750 – 12,249.99                   12,000
• 12,250 – 12,749.99                   12,500
• 12,750 – 13,249.99                   13,000
• 13,250 – 13,749.99                   13,500
• 13,750 – 14,249.99                   14,000
• 14,250 – 14,749.99                  14,500
• 14,750 – O V E R                      15,000
SSS COMPUTATION OF MATERNITY
BENEFIT
• 4. Divide the total MSCs by 180 days to arrive at the
Daily Maternity Allowance.
• 5. Multiply the Daily Maternity Allowance by 60 for
normal delivery or miscarriage or 78 days for
cesarean delivery to get the total maternity benefit.
• However, in case a member dies before the lapse of
60 or 78 days from the date of contingency, the
number of days to be considered in the computation
should be from the start of the employee’s maternity
leave up to the day prior to the date of death.
• Example: Contingency - August 5, 1998
• Start of Maternity Leave - August 1, 1998
• 1. The semester of contingency is April 1998 to Sept.
1998.
• 2. The 12 month period prior to the semester of
contingency is April 1997 to March 1998.
• 3. The total MSC which is the total of the of the six
highest MSC’s is 63,000 (10,000 x 3) + (11,000 x 3).
• 4. The Daily Maternity Allowance would be 350.00
(63,000 / 180).
• 5. The maternity benefit due to the member would
be P21,000 (350.00 x 60) in case of normal
delivery/miscarriage and P27,300 (350.00 x 78) in
case of cesarean delivery.
• In case the member died on August 31, 1998, the
maternity benefit due is P10,500 (350.00 x 30) i.e.
August 1, 1998 to August 30, 1998.