Overview

In the Philippines, employees on maternity leave are generally entitled to receive maternity benefits during the period of leave. The key point, however, is that maternity leave pay is typically delivered as a maternity benefit (funded through the social security system for most private-sector employees), rather than as “salary” paid purely out of the employer’s own pocket—though employers still have concrete legal duties in administering and, in some cases, advancing payment.

Entitlement depends on:

Employment sector (private vs. government),
Employment status (regular, probationary, contractual, etc.),
SSS coverage and contribution requirements (for private sector),
Compliance with notice and documentation rules, and
Special circumstances (solo parents, miscarriage, emergency termination, etc.).

This article explains the rules in practical terms, with the Philippine legal framework in mind.

1) The Legal Framework in the Philippines

A. Private sector: Expanded Maternity Leave Law

The principal law governing maternity leave in the private sector is Republic Act No. 11210 (Expanded Maternity Leave Law) and its implementing rules and regulations (IRR). It expanded both the duration of maternity leave and clarified benefit coverage, eligibility, and employer responsibilities.

B. Social insurance backbone: SSS law and rules

For most private-sector workers, maternity leave cash benefits are administered through the Social Security System (SSS) under the social insurance scheme, subject to contribution conditions and SSS rules on claims.

C. Government sector: Civil Service rules and GSIS

For government employees, maternity leave entitlements are generally administered under Civil Service Commission (CSC) issuances and related rules, typically tied to government personnel policies (and often funded differently than private SSS-based benefits).

2) “Salary” vs. “Maternity Leave Pay”: What Employees Actually Receive

A. Not always “salary” in the strict payroll sense

When people ask “Am I entitled to salary while on maternity leave?” the most accurate Philippine-context answer is:

You are entitled to pay during maternity leave, but in many cases it is paid as a maternity benefit (cash benefit) rather than ordinary salary.
In the private sector, this benefit is largely SSS-funded, not employer-funded, though employers administer the process and may be required to advance payment depending on the situation.

B. Practical reality: employee receives cash during leave

Whether called “salary,” “pay,” or “benefit,” the key employee-facing principle is that eligible employees should receive money support during the maternity leave period, subject to legal requirements.

3) Who Is Covered?

A. Private sector employees

The Expanded Maternity Leave Law broadly covers women workers in the private sector, including those in:

Regular employment
Probationary employment
Casual/seasonal employment
Contractual arrangements, so long as the worker is an employee (not a truly independent contractor) and is covered by SSS where applicable

B. Workers in the informal economy and self-employed

The Expanded Maternity Leave Law also recognized coverage for:

Self-employed women (if SSS-registered and qualified)
Voluntary SSS members (if qualified)
Certain other categories recognized under SSS rules

C. Kasambahay (domestic workers)

Domestic workers are generally covered by SSS, PhilHealth, and Pag-IBIG under the Kasambahay Law framework, and maternity benefits may apply through SSS if the kasambahay is properly covered and contributions are remitted.

D. Government employees

Government personnel typically follow CSC rules and agency procedures. Coverage and funding mechanics differ from SSS-based private sector benefits.

4) Duration of Maternity Leave (Private Sector Baseline)

Under the Expanded Maternity Leave Law, typical leave durations are:

105 days maternity leave with pay for live childbirth (regardless of mode of delivery)
60 days maternity leave with pay for miscarriage or emergency termination of pregnancy
Additional 15 days with pay if the woman worker qualifies as a solo parent (subject to legal requirements and documentation)

The law also allows allocation/transfer of a portion of leave to the child’s father or an alternate caregiver under specific rules (discussed later), but that does not erase the mother’s primary entitlement to paid leave.

5) Amount of Pay: What “With Pay” Means

A. Private sector: SSS maternity benefit is the core

For most private-sector employees, “with pay” refers to the SSS maternity benefit, computed based on the employee’s SSS contribution history and the SSS computation rules (which revolve around an average daily salary credit and related formulas).

In many cases:

The SSS is the ultimate source of funds (subject to eligibility),
The employer processes the claim and may advance the amount to the employee, then
The employer is reimbursed by SSS (subject to SSS rules and proper filing).

B. The employee’s company salary may be higher than SSS benefit

A frequent issue: SSS benefit is based on salary credits and contribution caps, so employees with higher actual wages may find the SSS benefit lower than their normal monthly salary.

Whether the employer must “top up” the difference is not universal. In practice, any top-up typically comes from:

Company policy,
Collective bargaining agreement (CBA),
Employment contract, or
A benefit program voluntarily offered by the employer.

If the employer has a written policy or contractual promise to pay full salary during maternity leave, that becomes enforceable as a company obligation (subject to labor standards and non-diminution principles).

C. Government sector

Government employees’ pay during maternity leave is typically handled through government payroll and leave rules; amounts and mechanics depend on applicable CSC rules and agency policies.

6) Eligibility (Private Sector / SSS-Based Benefits)

In the private sector, entitlement to receive the SSS maternity benefit generally depends on meeting SSS contribution requirements within a prescribed look-back period prior to childbirth, miscarriage, or termination of pregnancy.

Key practical points:

The employee must be SSS-covered, and the required number of contributions must be posted/paid within the relevant period.
Failure or delay in remittance by the employer can create disputes. As a general labor-and-social-security principle, employees should not be prejudiced by an employer’s unlawful failure to remit; the employer may face liability and the employee may have remedies.
The employee must comply with notice and documentation requirements (medical certificate, proof of pregnancy/delivery, etc.), subject to reasonable flexibility in emergencies.

7) Employer Responsibilities in the Private Sector

Even when the benefit is SSS-funded, employers still have legal duties. These commonly include:

Receiving the employee’s notice of pregnancy and intended leave.
Facilitating the SSS maternity notification/claim process (timely submission and accurate data).
Paying/advancing the maternity benefit to the employee when required by the applicable procedure (then seeking reimbursement from SSS).
Maintaining employment security and reinstatement rights (no dismissal or discrimination due to pregnancy/maternity leave).
Keeping records and ensuring compliance with statutory timeframes and documentary requirements.

Employers who refuse to process claims, unlawfully withhold benefits, or retaliate against employees for using maternity leave may face administrative and labor disputes.

8) Can an Employer Refuse to Pay “Salary” During Maternity Leave?

A. If the question means “full monthly salary from company payroll”

An employer may lawfully not pay full payroll salary during maternity leave if the law’s mechanism is to provide SSS maternity benefit and there is no contractual/company policy requiring full salary continuation.

B. If the question means “any pay at all”

If the employee is eligible and compliant, the employee is entitled to receive paid maternity leave through the legal benefit mechanism. An employer should not “zero out” the employee’s pay during the leave if the employer is required to advance/route the SSS maternity benefit or otherwise facilitate payment.

C. If the employee is not SSS-qualified

If the employee does not meet SSS eligibility requirements, the situation becomes more complex:

The employer still must grant the leave as required by law (where applicable),
But the cash benefit might not be available from SSS if contribution requirements are not met,
Any pay would then depend on contractual benefits, company policy, or other applicable laws and rules.

9) Employment Status Questions

A. Probationary employees

Maternity leave is a labor standard benefit; being on probation does not automatically remove entitlement. However, SSS qualification still depends on contributions and coverage.

B. Fixed-term/project-based employees

Coverage depends on whether the worker is truly an employee and SSS-covered. A contract’s end date can matter: if employment legitimately ends due to expiration of a fixed term (not because of pregnancy), disputes may focus on whether non-renewal was discriminatory or pretextual.

C. Part-time employees

Part-time workers who are employees and SSS-covered may still qualify for SSS maternity benefit, subject to contributions and SSS rules.

10) Miscarriage or Emergency Termination of Pregnancy

The law recognizes maternity leave with pay for miscarriage or emergency termination of pregnancy, typically for 60 days in the private sector baseline framework. Employees must generally provide medical documentation. Confidentiality and sensitivity are important, and employers should avoid intrusive requirements beyond what the law and SSS rules require.

11) Solo Parent Additional Benefit

Qualified solo parents may receive an additional 15 days with pay (in addition to the baseline maternity leave). This is typically subject to:

Proof of solo parent status, and
Compliance with legal documentation requirements.

12) Allocation of Leave to the Father or Alternate Caregiver

The Expanded Maternity Leave Law allows a portion of the leave days to be allocated to:

The child’s father (married or not, subject to conditions), or
An alternate caregiver in specific circumstances.

Important:

This allocation is generally optional and does not negate the mother’s core leave entitlement.
Administrative rules and documentation are typically required.
Allocation does not necessarily mean the employer must pay the father’s “salary” unless there is a separate legal basis; the allocation is part of the maternity leave benefit structure and is handled under applicable rules.

13) Job Security: Can You Be Terminated While on Maternity Leave?

Philippine labor standards and anti-discrimination principles protect women from dismissal or adverse treatment due to pregnancy, childbirth, or taking maternity leave. While employers may terminate employment for valid causes recognized by law (e.g., serious misconduct, redundancy with proper process), the timing and context can lead to scrutiny if the real reason appears to be pregnancy or use of maternity benefits.

Retaliation risks include:

Dismissal,
Demotion,
Reduction of pay/benefits,
Harassment or forced resignation.

Employees who believe they were dismissed or penalized because of maternity leave may have remedies through labor dispute mechanisms.

14) Common Practical Scenarios

Scenario 1: “My employer says maternity leave is unpaid.”

If you are SSS-qualified and properly employed/covered, maternity leave is generally with pay through the maternity benefit mechanism. The employer may be obligated to process/advance the benefit rather than treat the leave as unpaid.

Scenario 2: “I didn’t complete a full year with the company.”

Length of service alone is not the universal determinant. Eligibility is more often tied to SSS contributions and coverage (private sector), plus compliance with notice and documentation.

Scenario 3: “My employer didn’t remit my SSS contributions.”

This can create legal exposure for the employer. Employees may pursue remedies; in many cases, employees should not be penalized for the employer’s failure to comply with mandatory remittance obligations.

Scenario 4: “My salary is higher than the SSS maternity benefit.”

SSS benefit may not equal full salary due to salary credit caps and computation rules. Whether you get full salary depends on contract/CBA/company policy, unless another rule specifically requires top-up in your situation.

15) Documentation and Notice: What Employees Typically Need

Requirements vary by case and sector, but commonly include:

Maternity notification/claim forms (SSS/private sector),
Medical certificate or proof of pregnancy and expected delivery date,
Proof of childbirth or miscarriage/emergency termination of pregnancy,
Solo parent documentation (if claiming additional days),
Any employer-required forms aligned with legal/SSS procedures.

Best practice: keep copies of submissions, proof of receipt, and medical records needed for claims.

16) Tax, Deductions, and Benefits During Leave

A. Deductions

Whether standard payroll deductions continue depends on how benefits are paid (SSS benefit routed through employer vs. payroll continuation). Employers should apply deductions only when lawful and properly explained.

B. Other benefits

Entitlement to bonuses, allowances, HMO coverage, and similar benefits depends on:

Company policy,
CBA terms,
Past practice (which may trigger non-diminution issues if benefits were consistently granted), and
Whether the benefit is conditional on active workdays.

Maternity leave should not be used as a pretext to arbitrarily remove benefits.

17) Remedies if the Employer Withholds or Blocks Maternity Leave Pay

Employees who encounter illegal withholding, non-processing, discrimination, or retaliation may consider:

Internal HR escalation (documented, written communication),
Filing a complaint or request for assistance through appropriate labor mechanisms (commonly DOLE assistance channels for labor standards issues),
Pursuing claims through the appropriate labor dispute forums where applicable,
Coordinating with SSS for benefit claim issues (especially when the dispute involves contributions and eligibility).

Documentation (payslips, SSS records, medical records, written notices, HR emails) is usually critical.

18) Key Takeaways

In the Philippines, maternity leave in the private sector is generally with pay, mainly through SSS maternity benefits, subject to eligibility and procedural requirements.
The employer may not always be obligated to pay the employee’s full salary, unless company policy/contract/CBA provides so, but the employee should still receive the legally mandated maternity benefit if qualified.
Leave duration is substantial (commonly 105 days for live childbirth; 60 days for miscarriage/emergency termination), with possible additional 15 days for qualified solo parents.
Employers have real legal responsibilities in facilitating payment and protecting employees from discrimination or retaliation.

Important Note

This article provides general legal information in the Philippine setting and is not legal advice. For a fact-specific assessment (especially involving contribution gaps, termination, discrimination, or employer refusal to process benefits), it’s best to consult a Philippine labor lawyer or appropriate government offices with your documents and timeline.