As a soon-to-be mother, the cost of having a baby is likely one of your biggest concerns. The good news is that there are resources available to help you manage those costs. The Social Security System (SSS) in the Philippines offers maternity benefits that can help you offset some of the expenses associated with pregnancy and childbirth. In this article, we'll explore what SSS maternity benefits are and how to qualify for them.
Table of Contents
What are SSS Maternity Benefits?
SSS maternity benefit is a daily cash allowance granted to a female member who is unable to work due to childbirth, miscarriage or emergency termination of pregnancy, regardless of frequency, her civil status, employment status or legitimacy of her child. These benefits are designed to help cover the cost of prenatal care, childbirth, and postnatal care. They are also intended to provide financial support to new mothers who need time off from work to recover after giving birth or had miscarriage.
How to Qualify for SSS Maternity Benefits?
To qualify for SSS maternity benefits, the female member must meet the following requirements:
She must have paid at least three (3) months contributions within the 12-month period immediately before the semester of childbirth, miscarriage, or emergency termination of pregnancy.
She must have notified her employer of her pregnancy and expected date of delivery if she is employed.
She must directly notify SSS if she is a voluntary member, an OFW or a self-employed member.
How Much Can You Receive?
The amount of SSS Maternity benefit is based on the Monthly Salary Credit of your SSS contribution. The higher the MSC, the higher the computation of maternity benefit. With the passing of Expanded Maternity Benefit Law, apart from the expanded 105 days leave, the law granted payment of salary differential. Salary Differential is the difference of the employee’s full salary and the actual amount received from SSS. The salary differential is to be shouldered by the employer.
Before we proceed in the actual computation of your SSS maternity benefit, let us first understand what does the following terminology means:
Monthly Salary Credit (MSC)
According to SSS, MSC refers to the compensation base for contributions and benefits as indicated in the SSS Law (RA No. 11199).
Based on the 2023 SSS Contribution Table, Minimum MSC is P 4,000 while the maximum is P 30,000 and will be adjusted accordingly based on Section 4(a) of RA No.11199 as shown below.
The MSC is important as this serves as the basis for computation as to how much a member may receive.
Looking at below SSS Contribution Table, you can see a corresponding MSC depending on the range of compensation.
Based on the table above, if your total monthly contribution is P 2,830 then the corresponding MSC is P 20,000, if contribution is P 2,550 then MSC is P 18,000.
2. Semester of Contingency
Semester refers to two successive quarters ending in the quarter of contingency.
3. Average Daily Salary Credit (ADSC)
Average Daily Salary Credit is computed by Dividing the Average MSC by 180
ADSC= Average MSC/ 180
How to Compute Maternity Leave?
For illustration purposes, let us assume the following data:
Delivery month/ Contingency month: May 2023
Semester of Contingency: January 2023 to June 2023
12 Month Period prior to Semester of Contingency: January 2022 to December 2022
12 Month Contribution prior to Semester of Contingency:
First Step: Identify the six highest Monthly Salary Credits (MSC) within the 12 month period preceding the semester of contingency. Based on the above data, below are the 6 highest MSC.
Second Step. Add the six highest monthly salary credit to get the Total MSC.
20,000 + 20,000 + 20,000 + 20,000 + 19,500 + 19,000 = 118,500
Third Step. Divide the Total MSC by 180 days to arrive at the Daily Maternity Allowance
118,500 / 180 days = 658.33 (Daily Maternity Allowance)
Fourth Step. Multiply the Daily Maternity Benefit based on the following criteria:
Abortion, Miscarriage- 60 days
Normal Delivery- 105 days
Caesarean Delivery- 105 days
Solo Parent (either Normal of Caesarean Delivery)- 120 days
If Abortion or Miscarriage- 668.33 x 60 days = P 39,500
If Normal Delivery- 668.33 x 105 days = P 69,125
If Caesarean Delivery- 668.33 x 105 days = P 69,125
If Solo Parent (either Normal or Caesarian Delivery)- 668.33 x 120 days = P 79,000
Based on SSS Circular No. 2019- 009 section 9, for cases that a member dies or becomes permanently incapacitated, the remaining balance of the maternity leave benefits, if any, shall accrue to the child’s father or to qualified alternate caregiver subject to the following conditions and compliance to applicable SSS rules:
a. The maternity leave benefits have not yet been settled; and
b. A certified true copy of death certificate or medical certificate or abstract is provided to the employers of both the female worker and the child’s father or alternate caregiver.
In case the maternity benefits have already been paid to the deceased or permanently incapacitated female member, the child’s father or alternate caregiver shall be entitled to enjoy the remaining unexpired leave credits of the female member, if there be any, without pay.
How to File a Maternity Benefit Claim with SSS?
Now that we've covered the basics, let's move on to the process of filing a claim for maternity benefits. Here are the steps you need to take.
For Employed Female Member:
Notify your employer. Maternity notification should be done at least 60 days from the date of conception. Submit Maternity Notification Form (SSS Form MAT-1) together with your proof of pregnancy like a trans-vaginal ultrasound report to your employer.
After giving birth, submit your Maternity Reimbursement Form (SSS Form MAT-2) to your employer. Requirements varies depending on the type of delivery:
a. For Normal Delivery
• Child’s birth or fetal death certificate duly registered with the Local Civil Registrar
b. For Cesarean Delivery
• Child’s birth or fetal death certificate duly registered with the Local Civil Registrar
• Any of the following documents issued by the hospital indicating the type of delivery:
i. Operating room Record (ORR)
ii. Surgical Memorandum
iii. Discharge Summary Report
iv. Medical/ Clinical Abstract
v. Delivery Report
vi. Detailed invoice showing caesarean delivery charges (for deliveries abroad only)
c. For Complete Miscarriage
· Obstetrical History indicating the number of pregnancies duly certified by attending physician with his/her Professional License Number with printed name and signature
· Any of the following:
o Pregnancy test before and after miscarriage
o Ultrasound report indicating proof of pregnancy
o Medical Certificate issued by attending physician on the circumstance of pregnancy
d. For Incomplete Miscarriage
· Obstetrical History indicating the number of pregnancies duly certified by attending physician with his/her Professional License Number with printed name and signature
· Any of the following:
o Certified true copy of Hospital/ Medical record/s
o Dilation & Curettage (D & C) report
o Histopathological report
o Pregnancy test before and after miscarriage
o Ultrasound report indicating proof of pregnancy
e. For Ectopic Pregnancy
• Obstetrical History indicating the number of pregnancies duly certified by attending physician with his/her Professional License Number with printed name and signature
· Any of the following:
o Certified true copy of Hospital/ Medical record/s
o Certified true copy of ORR
o Histopathological report
o Pregnancy test before and after miscarriage
For Separated Members:
1. Notify SSS directly on your pregnancy by submitting SSS MAT-1
2. Submit SSS Mat-2 together with the required documents depending on the type of delivery as mention above
3. Certification from last employer with the effective date of separation from employment
For Voluntary Members:
1. Notify directly SSS on your pregnancy by submitting SSS MAT-1
2. Submit SSS Mat-2 together with the required documents depending on the manner of delivery as mention above
3. A copy of approved SS Form E-5
For Self-employed Members:
1. Notify directly SSS on your pregnancy by submitting SSS MAT-1
2. Submit SSS Mat-2 together with the required documents depending on the manner of delivery as mention above
3. A copy of approved SS Form RS-1
Please take note that the maternity benefit shall be advanced by the Employer within 30 days from the date of filing the maternity leave application.
The prescriptive period of filing a maternity claim is 10 years from the date of delivery, miscarriage or emergency termination of pregnancy.
You can file your claim at any SSS branch or online through the My.SSS portal. To know more on how to register for SSS online, visit our blog on https://www.aanyahr.com/post/how-to-register-sss-online.
What are the Liability and Penalty of Employers?
The employer shall pay to the SSS damages equivalent to the benefits the female member would have availed in any of the following instances:
1. Failure on the part of the employer to remit the required contributions of the female employed member
2. Failure of the employer to submit to the SSS the female employed member of the maternity notification.
Whoever fails or refuse to comply with the Maternity Benefit Law shall be punishable by law of not less than Twenty Thousand Pesos ( P 20,000) nor more than Two Hundred Thousand Pesos (P 200,000) and an imprisonment of not less than six (6) years and one (1) day nor more than twelve (12) years or both. If the act or omissions is committed by Employers such as association, partnerships, corporation or any other institutions, the managing head, directors or partners shall be liable on the penalties provided in the Expanded Maternity Leave Law.
What are the Employer's Other Responsibilities?
Pursuant to Republic Act No. 11210 also known as the 105 Day Expanded Maternity Leave Law, employers shall comply with the following provisions:
1. Grant of additional maternity leave of thirty (30) days without pay at the option of the female employed member, subject to notification requirements;
2. Grant of maternity leave benefits after termination of employment, provided that the childbirth, miscarriage or emergency termination of pregnancy occurs not more than fifteen (15) calendar days after the termination;
3. Grant of maternity leave benefits to a female employed member even if she has a pending administrative case;
4. Non-diminution of benefits
5. Security of tenure; and
6. Non-discrimination.
At AanyaHR, you can process maternity payrolls without breaking a sweat. Maternity leaves are also default setup leaves so you don't need to create it each time there is an eligible employee. AanyaHR also offers automation of government reports on SSS, Philhealth and PAGIBIG.
Source: SSS Circular 2019-009
IRR of RA No. 11210