Introduction

In the Philippine legal framework, maternity leave is a fundamental right afforded to female workers to promote maternal and child health while ensuring economic security. The Expanded Maternity Leave Law, Republic Act No. 11210, enacted in 2019, extends this protection by granting qualified female employees up to 105 days of paid leave for childbirth or miscarriage, with additional days for solo parents or in cases of cesarean delivery. This law intersects with social security systems, imposing specific obligations on employers to maintain government-mandated contributions during the leave period. These contributions encompass the Social Security System (SSS), Philippine Health Insurance Corporation (PhilHealth), and Home Development Mutual Fund (Pag-IBIG Fund). Employers must ensure uninterrupted remittance to safeguard employees' benefits, such as retirement, health coverage, and housing loans, while complying with labor and social welfare statutes. Failure to do so can result in administrative sanctions, fines, or legal liabilities. This article examines the scope of these obligations, drawing from relevant laws and regulations.

Legal Basis

The primary statutes governing employer obligations for government contributions during maternity leave include:

Presidential Decree No. 442 (Labor Code of the Philippines, as amended): Establishes basic employee rights, including maternity leave under Article 133, which was expanded by subsequent legislation. It mandates employers to provide benefits without diminution during authorized leaves.
Republic Act No. 11210 (105-Day Expanded Maternity Leave Law): Amends the Labor Code and the Social Security Law to provide 105 days of maternity leave with full pay for female workers in the private sector. It requires employers to advance the full payment of maternity benefits, subject to reimbursement from the SSS for the portion equivalent to the SSS maternity benefit. The law treats the leave period as compensable service time, thereby obligating continued contributions to government funds.
Republic Act No. 11199 (Social Security Act of 2018): Governs the SSS and mandates compulsory coverage for employees. Section 14-A, as amended by RA 11210, specifies that maternity leave periods are creditable for contribution purposes, requiring employers to remit premiums based on the employee's monthly salary credit.
Republic Act No. 11223 (Universal Health Care Act): Builds on Republic Act No. 7875 (National Health Insurance Act of 1995, as amended), administering PhilHealth. It requires continuous premium payments during employment, including paid leaves, to maintain health benefits.
Republic Act No. 9679 (Home Development Mutual Fund Law of 2009): Mandates Pag-IBIG contributions for employees earning at least P1,500 monthly. The law ensures that contributions persist during periods of paid absence, such as maternity leave, to accumulate funds for housing and savings.

Additionally, implementing rules and regulations (IRRs) from the Department of Labor and Employment (DOLE), SSS, PhilHealth, and Pag-IBIG provide procedural guidelines. For instance, DOLE Department Order No. 202-19 outlines the implementation of RA 11210, emphasizing that employers must not withhold benefits or contributions during leave.

These laws collectively view maternity leave as an extension of active employment, meaning the employer-employee relationship remains intact. Consequently, employers bear the responsibility to compute, deduct (where applicable), and remit contributions promptly, treating the leave as if the employee were rendering regular service.

Scope of Maternity Leave and Full Pay Requirement

To contextualize employer obligations, it is essential to understand the maternity leave entitlement. Under RA 11210:

Female workers with at least three monthly SSS contributions in the 12 months preceding the semester of childbirth or miscarriage qualify for 105 days of leave (120 days for solo parents under RA 8972, or 78 days for cesarean deliveries with an additional 30-day option without pay).
The benefit applies to the first four deliveries or miscarriages.
Full pay includes basic salary, mandatory allowances (e.g., cost-of-living allowance), and other cash benefits, excluding overtime or incentives.
Employers must advance the full amount within 30 days of the leave application, with SSS reimbursing the maternity benefit portion (computed as the average monthly salary credit multiplied by the number of leave days, up to a maximum salary credit of P20,000 as of current brackets).

During this period, the employee's compensation is not interrupted, which directly impacts contribution obligations. The leave is not considered a break in service, ensuring continuity in crediting periods for retirement, sickness, and other benefits.

Employer Obligations for SSS Contributions

The SSS provides maternity benefits, but employers have distinct duties regarding contributions during the leave:

Remittance Requirement: Employers must continue remitting both the employer's share (13% of the monthly salary credit as of 2023 brackets, increasing gradually under RA 11199) and the employee's share (4.5%, deducted from the salary advanced by the employer). The monthly salary credit is based on the employee's compensation immediately before the leave, without reduction.
Crediting the Leave Period: The entire maternity leave duration is credited as compensable service for SSS purposes. This means contributions paid during this time count toward the employee's total contribution months, affecting future benefits like pensions or loans.
Reimbursement Process: While SSS reimburses the maternity benefit (e.g., up to P70,000-P80,000 depending on salary credit for 105 days), this does not absolve the employer from contribution remittance. Employers file for reimbursement via SSS Form MAT-2, attaching proof of payment and leave approval. Contributions are remitted separately through the SSS Payment Reference Number (PRN) system.
Special Considerations: For employees on extended leave or with complications, contributions extend accordingly. If the employee resigns post-leave, any unpaid contributions must be settled. Micro, small, and medium enterprises (MSMEs) may avail of installment plans for reimbursements but not for contributions.

Non-compliance disrupts the employee's SSS coverage, potentially disqualifying her from benefits.

Employer Obligations for PhilHealth Contributions

PhilHealth ensures health insurance coverage, and maternity leave does not exempt employers from premium payments:

Remittance Requirement: Employers remit the full premium, shared equally between employer and employee (5% of monthly basic salary as of 2023, with a floor of P10,000 and ceiling of P100,000, adjusted annually). The employee's share is deducted from the full pay advanced during leave.
Coverage During Leave: The leave period is included in the qualifying contribution months for PhilHealth benefits, such as maternity care packages (e.g., Normal Spontaneous Delivery Package worth P5,000-P8,000). Continuous remittance prevents lapses in coverage, which could affect hospital reimbursements.
Procedure: Contributions are remitted monthly via the Electronic Premium Remittance System (EPRS), using the employee's PhilHealth Identification Number (PIN). Employers must update records for any salary changes pre-leave.
Integration with Maternity Benefits: PhilHealth may cover portions of maternity-related medical expenses separately from SSS benefits, but this requires active membership status maintained through contributions.

Delays in remittance can lead to surcharges of 2% per month, impacting both employer and employee.

Employer Obligations for Pag-IBIG Contributions

Pag-IBIG supports housing and provident savings, with obligations persisting during maternity leave:

Remittance Requirement: Both employer and employee contribute 2% each of the monthly compensation (up to P5,000 ceiling, or P100 maximum per party). The employee's share is deducted from the advanced full pay.
Crediting and Benefits: The leave period accrues as membership time, contributing to loan eligibility (e.g., multi-purpose loans) and dividends. Contributions ensure the employee's fund balance grows uninterrupted.
Procedure: Remittances occur monthly through the Pag-IBIG Online Payment Facility or accredited banks, using the Membership ID Number (MID). Employers must report the leave in membership updates to avoid discrepancies.
Voluntary Aspects: If the employee opts for additional voluntary contributions, these can continue, but mandatory ones are non-negotiable.

For overseas Filipino workers or those in informal sectors, rules may vary, but for regular private employees, standard remittance applies.

Procedure for Compliance

Employers should follow these steps to fulfill obligations:

Notification and Application: Upon employee notification of pregnancy (via DOLE-prescribed forms), approve leave and compute full pay, including contribution deductions.
Computation: Use the pre-leave monthly salary for all contributions. For SSS, align with salary brackets; for PhilHealth and Pag-IBIG, apply percentage rates.
Advance Payment: Pay full maternity leave benefits, deduct employee shares, and remit total contributions by due dates (e.g., SSS by the last day of the following month).
Documentation: Maintain records of remittances, reimbursements, and employee acknowledgments. Submit to DOLE if audited.
Reimbursement Claims: For SSS, file within the prescribed period; no reimbursements for PhilHealth or Pag-IBIG contributions, as they are ongoing obligations.

Employers with collective bargaining agreements (CBAs) may provide superior benefits, but government contributions remain mandatory minima.

Penalties for Non-Compliance

Violations attract severe consequences:

Under the Labor Code: Fines from P1,000 to P10,000 per offense, or imprisonment of up to three months, for withholding benefits (Article 288).
SSS Law: Penalties include fines of P5,000 to P20,000, imprisonment of 6-12 years, or both, for non-remittance (Section 22). Employers may face business closure for repeated offenses.
PhilHealth Law: Surcharges, fines up to P100,000, and imprisonment for up to six years for delays or failures (Section 44 of RA 7875, as amended).
Pag-IBIG Law: Fines of up to P10,000 per violation, with potential criminal charges for embezzlement-like failures (Section 24).

DOLE may impose administrative sanctions, including suspension of operations. Employees can file complaints with DOLE, NLRC, or respective agencies, potentially recovering unpaid contributions with interest.

Conclusion

Employer obligations for government contributions during maternity leave underscore the Philippines' commitment to work-life balance and social protection. By maintaining SSS, PhilHealth, and Pag-IBIG remittances, employers not only comply with the law but also support employee welfare, fostering loyalty and productivity. These duties, rooted in equity, ensure that motherhood does not compromise financial security or future benefits.