In the Philippine legal landscape, maternity leave is not just a statutory right for female employees but a shared responsibility between the Social Security System (SSS) and the employer. Under Republic Act No. 11210, or the 105-Day Expanded Maternity Leave Law (EMLL), the mechanism for payment is designed to ensure that the employee receives her financial assistance immediately, without waiting for the SSS to process the claim.

The cornerstone of this system is the Employer’s Obligation to Advance the benefit. Below is a comprehensive guide to these legal obligations.

1. The Core Mandate: Advance Payment

The law is explicit: the employer must pay the maternity benefit to the qualified female worker in full and in advance.

Timing of Payment: The full amount must be paid within thirty (30) days from the filing of the maternity leave application with the employer.
Method: This is typically done through the company’s payroll system, ensuring the employee has funds available at the start of or during her leave.

2. Calculation of the Benefit

The amount the employer must advance is equivalent to 100% of the employee’s average daily salary credit (ADSC) multiplied by the number of days of the leave (105 days for live childbirth, or 60 days for miscarriage/emergency termination of pregnancy).

3. The Requirement of Notification

The employer’s obligation to advance the payment is triggered by the employee's notification.

Employee’s Duty: The employee must notify the employer of her pregnancy and the probable date of childbirth.
Employer’s Duty: Once notified, the employer must transmit this notification to the SSS. This is now primarily done through the SSS Employer Web Account (My.SSS). Failure by the employer to transmit this notice to the SSS may result in the SSS being unable to reimburse the employer later.

4. Salary Differential: Beyond the SSS Cap

One of the most significant obligations under the EMLL is the Salary Differential. The SSS has a maximum "Monthly Salary Credit" (MSC). If an employee’s actual monthly salary is higher than the SSS maximum, the SSS benefit will not cover her full take-home pay.

The Rule: The employer is legally required to pay the difference between the SSS maternity benefit and the employee’s actual full salary.
Exemptions: Only "small" or "micro" enterprises, or those operating under specific distressed conditions and meeting Department of Labor and Employment (DOLE) criteria, may apply for an exemption from paying this differential.

5. The Reimbursement Process

After the employer has advanced the full payment to the employee, the SSS is obligated to reimburse the employer.

Evidence of Payment: The employer must submit proof that the full amount was received by the employee (e.g., payroll slips, signed vouchers, or bank transfer receipts).
SSS Liability: The SSS will reimburse the employer 100% of the amount legally due from the SSS. If the employer fails to advance the benefit, they cannot claim reimbursement and may be held liable for the full amount plus penalties.

6. Penalties for Non-Compliance

The EMLL and the Social Security Act provide for stringent penalties for employers who fail or refuse to advance the maternity benefits:

Liability for the Benefit: The employer will be forced to pay the SSS the equivalent of the benefits the employee was entitled to.
Fines and Imprisonment: Violations can lead to fines ranging from ₱20,000 to ₱200,000 and/or imprisonment for at least 6 years and 1 day up to 12 years.
Non-Renewal of Business Permit: Local Government Units (LGUs) may refuse to renew the business permit of an employer who has a record of violating the EMLL.

Summary Table of Employer Obligations

Obligation	Description
Advance Payment	Pay 100% of the benefit in full within 30 days of application.
Notification	Transmit the employee’s pregnancy notice to the SSS immediately.
Salary Differential	Pay the gap between SSS coverage and the employee's actual salary.
Proof of Payment	Maintain records and receipts to facilitate SSS reimbursement.
Compliance	Adhere to the 105-day leave period (or 120 days for solo parents).