2. Expanded Maternity Leave (RA 11210)

105-Day Expanded Maternity Leave Law

A female Social Security System (SSS) member who has paid at least three (3) monthly contributions in the twelve (12)-month period immediately preceding the semester of her childbirth, miscarriage, or emergency termination of pregnancy shall be paid her daily maternity benefit which shall be computed based on her average monthly salary credit for one hundred five (105) days in case of live childbirth, regardless of whether she gave birth via caesarian section or natural delivery, or for sixty (60) days in case of miscarriage or emergency termination of pregnancy.

Conditions for entitlement:

• That the female worker shall have notified her employer of her pregnancy and the probable date of her childbirth, which notice shall be transmitted to the SSS in accordance with the rules and regulations it may provide;
• That the full payment shall be advanced by the employer within thirty (30) days from the filing of the maternity leave application;
• That payment of daily maternity benefits shall be a bar to the recovery of sickness benefits provided under Republic Act No. 1161, as amended, for the same period for which daily maternity benefits have been received;
• That the SSS shall immediately reimburse the employer of one hundred percent (100%) of the amount of maternity benefits advanced to the female worker by the employer upon receipt of satisfactory and legal proof of such payment; and
• That if a female worker should give birth or suffer a miscarriage or emergency termination of pregnancy without the required contributions having been remitted for her by her employer to the SSS, or without the latter having been previously notified by the employer of the time of the pregnancy, the employer shall pay to the SSS damages equivalent to the benefits which said female member would otherwise have been entitled to. (RA 11210, Sec. 5a)

In case the employee qualifies as a solo parent under the Solo Parents’ Welfare Act, the employee shall be paid an additional maternity benefit of 15 days. (RA 11210, Sec. 5a)

An additional maternity leave of 30 days, without pay, can be availed of, at the option of the female worker, provided:

• That the employer shall be given due notice, in writing, at least 45 days before the end of her maternity leave;
• That no prior notice shall be necessary in the event of a medical emergency but subsequent notice shall be given to the head of the agency. (RA 11210, Sec. 5b)

Workers availing of the maternity leave period and benefits must receive their full pay. Employers from the private sector shall be responsible for payment of the salary differential between the actual cash benefits received from the SSS by the covered female workers and their average weekly or regular wages, for the entire duration of the maternity leave, except:

• Those operating distressed establishments;
• Those retail/service establishments and other enterprises employing not more than 10 workers;
• Those considered as micro-business enterprises and engaged in the production, processing, or manufacturing of products or commodities including agro-processing, trading, and services, whose total assets are not more than Three million pesos (₱3,000,000.00); and
• Those who are already providing similar or more than the benefits herein provided. (RA 11210, Sec. 5c)

Notes:

Women in the military, police, and other services shall be entitled to leave benefits such as maternity leave, as provided for by existing laws (Magna Carta of Women, Sec. 15)

It is not necessary that the woman be impregnated by her legitimate husband. It is immaterial who the father is.

Every pregnant woman in the private sector, whether married or unmarried, is entitled to the maternity leave benefits.

Process

The full payment shall be advanced by the employer within 30 days from the filing of the maternity leave application.

Coverage

Maternity leave benefits are available for every instance of pregnancy, miscarriage, or emergency termination of pregnancy, subject to applicable eligibility requirements; they are not limited to the first four instances.

Employer’s Reimbursement

That the SSS shall immediately reimburse the employer of one 100% of the amount of maternity benefits advanced to the employee by the employer upon receipt of satisfactory proof of such payment and legality thereof.

Note: All of these benefits are tax-exempt