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 employerif employed,
or to the SSS if separated, voluntary or self-employed 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)