Availment Rules for Magna Carta Special Leave and Maternity-Leave Benefits in the Philippines
(Updated as of 30 April 2025)
Quick view
| Benefit | Governing Law | Duration | Salary Coverage | Who Pays | Key Availment Deadlines |
|---|---|---|---|---|---|
| Special Leave Benefit (SLB) for Women | §18, Magna Carta of Women (RA 9710) & IRR; CSC MC 25-s-2010 (public); DOLE D.O. 112-12 (private) | Up to 60 calendar days (minimum 2 weeks) once per qualified surgery | Full pay = basic pay + mandatory allowances | Employer (public sector chargeable to agency/MOOE; private sector entirely at employer’s cost) | • Application within 30 days from surgery • Supporting medical certificate within 30 days from issuance |
| Expanded Maternity Leave (EML) | RA 11210 (105-Day EML Law) & IRR; amends SSS Law (RA 11199) | • 105 days for live childbirth † • 60 days for miscarriage/EToP ‡ • +15 days if Solo Parent • Up to 7 days transferable to father/alternate caregiver |
Full pay for public; SSS cash benefit + salary differential for most private employers | • Government: agency pays, later reimbursed from national budget • Private: employer advances SSS benefit and pays salary differential; SSS reimburses |
MAT-1 notice ≥ 30 days pre-delivery (or within 30 days post-delivery if emergency); MAT-2 reimbursement filing within 10 years (SSS prescriptive) |
† No more four-pregnancy cap since 2019 ‡ EToP = emergency termination of pregnancy
1. Legislative and Policy Framework
Magna Carta of Women (Republic Act 9710, 2009)
Section 18 created a Special Leave Benefit (SLB)—up to two months with full pay for women who undergo necessary gynecological surgery. Implementing rules:- Civil Service Commission (CSC) Memorandum Circular No. 25-s-2010 for government workers.
- Department of Labor and Employment (DOLE) Department Order No. 112-12, Series 2012 for private-sector employees.
Expanded Maternity Leave Act (Republic Act 11210, 20 Feb 2019)
- Repealed the 60-day/78-day regime under the former Labor Code and removed the “four-delivery limit.”
- Integrated with RA 11199 (the 2018 Social Security Act) for private-sector financing.
- Joint guidelines: CSC-DBM Joint Circular 1-2019 (public), SSS Circular 2019-009 (private).
Supplementary statutes (affect computation or interaction):
- RA 8187 (Paternity Leave), RA 11861 (2022 Solo Parents’ Welfare Act), RA 10361 (Kasambahay), RA 11036 (Mental Health Act—return-to-work accommodation), and RA 9485 as amended (Ease of Doing Business—prescribes filing timelines for SSS transactions).
2. Coverage and Eligibility
| Sector | Who is Covered | Mandatory Length of Service? |
|---|---|---|
| Public | All female appointive & elective officials and employees, regardless of status (permanent, casual, contractual) | None |
| Private (formal economy) | All female employees with at least one (1) monthly SSS contribution within the 12-month period immediately before the semester of contingency | No service tenure requirement; SSS contribution requirement applies |
| Self-employed / Overseas Filipino Workers / Kasambahays | Must be an SSS member and have paid at least three (3) monthly contributions in the 12 months before semester of contingency | Same SSS contribution rule |
| Informal economy / unpaid family workers | Voluntary SSS membership gives entitlement; otherwise, no statutory maternity cash benefit (but may still avail SLB if directly employed and surgery-related) | Same SSS contribution rule |
3. Special Leave Benefit under the Magna Carta of Women
3.1 Qualifying Conditions
- Covered procedures – Any “gynecological disorder requiring surgical intervention” (e.g., hysterectomy, myomectomy, mastectomy, oophorectomy, dilatation & curettage, endometriosis excision). The treating physician must certify that the surgery is medically necessary.
- Frequency – Per surgery, not per year; may be availed on a per-day, per-week, or continuous basis within one year from operation, subject to physician-certified recuperation plan.
- Minimum service – None; but employee must have rendered at least six (6) months aggregate service for private-sector claim (per DO 112-12); no minimum for public sector.
3.2 Availment Procedure
- File an application (using CSC Form 6 for government or company HR form for private) within 30 days from surgery date.
- Attach documentary proof:
- Medical certification describing the procedure, inclusive recuperation period, and “fit to return” date.
- Laboratory/hospital documents (operative record, histopathology report).
- HR/Personnel Officer endorses to the head of agency/company for approval within five (5) working days.
- Leave is with full pay (basic pay + fixed allowances). It is not chargeable to sick/vacation leave credits.
- Effect on SSS benefits – If the employer advances any SSS sickness benefit for the same period, deduct that amount from salary already paid to avoid double recovery.
4. Expanded Maternity Leave (EML)
4.1 Duration Matrix
| Contingency | Basic Days | Optional Transfer | Extension for Solo Parent | Total Possible Days for Mother |
|---|---|---|---|---|
| Live birth (regardless of delivery mode or number of infants) | 105 | Up to 7 ‡ | +15 | 120 (105 if no SP) |
| Miscarriage or Emergency Termination of Pregnancy (EToP) | 60 | Not transferable | Not applicable | 60 |
| ‡ Transferable leave may be allocated to: |
- Child’s father (married or unmarried), regardless of employment status; or
- Alternate caregiver (relative within 4th civil degree or current partner if father is absent/has passed).
4.2 Cash-Benefit Computation (Private Sector)
SSS Benefit = Average Daily Salary Credit (ADSC) × 105/60 days
- ADSC = (sum of top-6 MSCs ÷ 180) × 2
- Salary Differential (SD) – Employer must top up SSS benefit to reach full pay, unless exempt (micro enterprises, distressed, top taxpayer exclusive economic zone enterprises, new business < 4 yrs, farm owners/about HK$).
4.3 Filing Requirements
| Step | Form & Timeline | Where/To Whom |
|---|---|---|
| Notification | MAT-1 – at least 30 days before expected date of delivery (EDD). If emergency or EToP, within 30 days after. | Employer, who must transmit to SSS within 30 days of receipt (online or over-the-counter). |
| Reimbursement | MAT-2 – after childbirth/termination, with child’s birth certificate or medical certificate | Member (self-employed) or employer (for employees) files directly to SSS. |
| Solo-Parent proof | Valid Solo Parent ID or DSWD certification – attach to MAT-2 for the extra 15 days. | Same as above |
Prescriptive period: 10 years from date of entitlement (SSS); 3 years for labor claims under Labor Code.
4.4 Public-Sector Mechanics
- CSC-DBM Joint Circular 1-2019: Agency pays full salary and allowances during maternity period.
- Charged to Maternity Leave Benefit Fund (a New General Appropriations Act item) and/or agency savings. No need to refund GSIS; maternity leave is separate from GSIS sickness benefits.
5. Interaction with Other Leaves and Benefits
- Sick/Vacation Leave Credits – Maternity leave is exhausted first; only unused balance may be used afterward, subject to medical clearance.
- Paternity Leave (RA 8187) – Father may still claim 7-day paternity leave independent of transferred EML days.
- Solo-Parent Leave (RA 11861) – After maternity leave ends and after one-year tenure, a solo parent may use the new 12-day annual solo-parent leave.
- Special Leave Benefit vs. EML – Cannot be availed concurrently, but an employee can stack them if eligible (e.g., cesarean section + hysterectomy).
6. Successive Pregnancies and Overlapping Contingencies
- No waiting period—if a second pregnancy occurs while the employee is still on paid maternity leave, she is entitled to a new full-term leave for the subsequent delivery, provided she has again paid at least one SSS contribution within the 12-month look-back.
- Where maternity leave overlaps with year-end shutdown/holidays, the days are still counted as maternity leave (no double pay).
7. Employer Obligations and Penalties
| Obligation | Violation | Penalty |
|---|---|---|
| Advance SSS maternity benefit within 30 days of filing; remit contributions on time | Failure/refusal; misrepresentation | Fine ₱20 000 – ₱200 000 and/or imprisonment 6 yrs-1 day to 12 yrs under RA 11199 |
| Pay salary differential (unless exempt) | Non-payment | Back wages + 1-day wage for every day of delay + possible closure (DOLE visitorial power) |
| Observe no-work discrimination | Dismissal or demotion due to pregnancy/maternity leave | Unfair labor practice; reinstatement + full back wages + moral/exemplary damages |
| Keep records for 10 years | Failure to produce | Presumption against employer; administrative fines |
8. Common Practical Issues
- Retroactive notice – SSS accepts late MAT-1 if substantiated (e.g., emergency C-section), but employers may impose disciplinary rules for procedural lapses without prejudicing the benefit.
- Multiple births – Number of infants does not increase leave days, but mother may allocate the 7-day portion among multiple caregivers (only one at a time).
- Non-SSS-covered micro-enterprise – Owner must still pay full salary for 105/60 days; may later apply for exemption from salary-differential (not from SSS benefit) upon proof of exemption criteria.
- Remote work / flexi-time – Telecommuting does not reduce entitlement; leave is based on calendar days, not hours actually worked.
- Tax treatment – Maternity benefits and SLB payments are non-taxable as social-security benefits under Sec. 32(B)(4), NIRC.
9. Compliance Checklist for HR and Payroll
| When | Action | Responsible |
|---|---|---|
| On hiring | Ensure female employee is enrolled in SSS/Government Service Insurance; educate on leave rights | HR |
| Upon pregnancy notice | Acknowledge MAT-1; transmit to SSS online; issue provisional leave-approval memo | HR |
| 15 days before EDD | Compute projected ADSC, salary differential, funding source | Payroll |
| Immediately after delivery | Secure birth certificate; submit MAT-2; advance full benefit within 30 days | Payroll |
| During leave | Freeze performance appraisal metrics; maintain communication for return-to-work plan | Supervisor |
| Return to work | Conduct re-entry orientation; allow lactation breaks as per RA 10028 | HR / Facilities |
10. Key Take-Away Principles
- Universal Coverage – All women workers, regardless of civil status or legitimacy of child, enjoy the 105-day maternity leave; there is no pregnancy cap.
- Autonomy & Flexibility – The mother decides whether to use the leave in one stretch or split it (only post-partum portion may be deferred in public sector but must be used within a year).
- Non-Diminution & Non-Substitution – Existing employer-granted benefits (e.g., HMO, company maternity package) cannot be reduced; maternity leave cannot be offset by sick or vacation credits.
- Enforcement Backbone – DOLE (private) and CSC (public) conduct routine inspections; aggrieved workers have three-year prescriptive period for wage claims, ten years for SSS.
Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific situations, consult the latest issuances of the DOLE, SSS, CSC, or a qualified Philippine labor-law practitioner.