Updated for the Expanded Maternity Leave Law (EMLL), R.A. 11210 and its IRR. This guide is written for contract-of-service (COS) workers, job order (JO) hires, freelancers, and other independent contractors who are not in a traditional employer–employee relationship.

1) The Legal Backbone

R.A. 11210 (Expanded Maternity Leave Law) grants:
- 105 days maternity leave with full pay for live childbirth, with an optional 30-day unpaid extension.
- An additional 15 days if the mother is a solo parent (R.A. 8972).
- 60 days for miscarriage or emergency termination of pregnancy (ETP).
- Up to 7 days of the 105 days may be transferred to the father (regardless of marital status) or to an alternate caregiver (e.g., common-law partner, relative within the 4th civil degree), subject to rules.
Coverage is universal: women working in the public sector, private sector, and informal economy, including self-employed and voluntary SSS members.
Security of tenure: dismissal or non-renewal for the reason of pregnancy or maternity leave is unlawful. (A contract may still naturally end by its own terms if not due to pregnancy.)

2) COS Workers: Employee vs. Non-Employee Status

COS/JO hires (especially in government) are not in an employer–employee relationship under civil service rules. That means:

They do not accrue leave credits by law (e.g., sick/vacation leave) the way regular employees do.
They can, however, be covered by the SSS maternity benefit as self-employed or voluntary members (and many agencies/clients require or facilitate SSS coverage for COS/JO hires).

Bottom line: For COS workers, maternity “leave” from a client is a matter of contractual arrangement, but the maternity cash benefit is generally claimed directly from SSS, not from the client/agency.

3) If Your Contract Ends Before You Give Birth

This is the most common, confusing scenario.

A) The “leave days” vs. “cash benefit” distinction

Leave days (105/60 + possible 30-day extension) are a right to time off from work. If your engagement has already ended, there is no employer/client from whom to take “leave,” so the leave days become academic.
The SSS cash benefit is separate. It is payable even if you are no longer engaged at the time of childbirth/miscarriage—provided you meet SSS contribution rules (see Section 4).

B) Natural contract end vs. unlawful non-renewal

A contract may naturally expire on its end date. That by itself is not illegal.
But ending or not renewing a contract because you are pregnant or will take maternity leave is discriminatory and may give rise to claims (labor standards and women protection statutes). Document circumstances if you suspect discrimination.

4) SSS Maternity Benefit for COS, Freelancers, and Separated Workers

For self-employed/voluntary/COS members (and separated employees), SSS pays a cash allowance:

Qualifying contributions: at least 3 monthly contributions within the 12-month period immediately preceding the semester of childbirth/miscarriage/ETP.
Separated from work? You remain eligible if you meet the contribution rule. (Historically, SSS also recognizes claims of separated members; you file directly with SSS rather than through an employer.)
Amount:
- Daily Maternity Benefit (DMB) = 100% of your Average Daily Salary Credit (ADSC).
- Total = DMB × 105 days (live birth) or × 60 days (miscarriage/ETP).
- For solo parents, add 15 days.
Salary differential: This is only an employer-side top-up owed to employees in the private sector (subject to exemptions). COS/self-employed get no salary differential, because there is no employer.
Tax: The SSS maternity cash benefit is not subject to income tax. (Any employer-paid differential, when applicable to employees, is typically treated as taxable compensation.)

5) Filing & Documentation (SSS)

For COS/self-employed/voluntary and separated members:

Before birth (or once pregnant):
- Ensure your SSS membership and contributions are updated and reflect the correct member type (self-employed/voluntary).
- Maternity notification to SSS is required (now done electronically). If you missed advance notice, file as soon as practicable; SSS commonly allows processing with medical proof.
After birth or ETP:
- File the Maternity Benefit Application directly with SSS (online).
- Submit proof of contingency (e.g., birth certificate or medical certification; for ETP, medical documents).
- If you were separated, include proof of separation when applicable (e.g., contract end).
Deadlines/prescription: SSS benefit claims generally prescribe after 10 years from contingency—don’t wait.

Practical tip for COS: If your contract is ending and you’re pregnant, continue paying as a voluntary/self-employed SSS member to preserve eligibility based on the correct semester and contribution window.

6) Who Pays What?

Worker Type	Who pays the 105/60-day cash benefit?	Salary Differential?
Private employee (active)	SSS reimburses the employer; employer advances to employee	Yes, by employer (unless exempt)
Public sector employee	Government agency (per CSC/GSIS/agency rules)	Not applicable (full pay handled by the agency)
COS/JO / Freelancers / Self-employed / Separated	SSS pays member directly (if qualified)	No employer → No salary differential

7) Leave Transfer to Father/Alternate Caregiver

Up to 7 days of the 105 may be transferred to the father (married or unmarried) or alternate caregiver (e.g., common-law partner, relative within 4th civil degree, adoptive parent), subject to documentation.
For COS mothers, this transfer does not create a pay obligation for a client or agency. If the father is an employee, his employer applies the transferred days according to RA 11210/IRR.

8) The Optional 30-Day Unpaid Extension

RA 11210 allows an additional 30 days of unpaid leave at the mother’s option.
Employees: must notify the employer in writing.
COS: It’s not a statutory paid leave; it’s a contractual matter with your client. You may pause work or negotiate extensions or new terms.

9) Health Coverage & Breastfeeding

PhilHealth: Separate from the maternity cash benefit; check PhilHealth availment for maternity care packages.
Breastfeeding (RA 10028): Employers must provide lactation stations and paid lactation breaks. COS engaged on-site may benefit from facilities, but paid break rules attach to employees; COS access depends on house rules/contract.

10) Common Scenarios & Straight Answers

Q1: My COS contract ended last month. I’m giving birth next month. Do I still get anything? Yes, from SSS—if you meet the contribution rule in Section 4. You won’t get employer leave pay or salary differential because you have no employer.

Q2: I forgot to notify SSS before delivery. Am I barred? Not necessarily. File promptly after delivery with required medical proof; SSS processes late notifications subject to their guidelines.

Q3: Can my client refuse to “grant maternity leave” to me as COS? They don’t owe statutory paid leave to COS. What they can’t lawfully do is end or refuse renewal because you’re pregnant or because you intend to take maternity rest (discrimination).

Q4: I’m a COS solo parent. Do I get 120 days of cash from SSS? Yes—105 + 15 (solo parent) through SSS, if qualified by contributions.

Q5: Cesarean vs. normal delivery—any difference? Under RA 11210, both are 105 days (no more 60/78 split).

Q6: Twins? Still 105 days (or 120 if solo parent). Multiple births don’t multiply the days.

Q7: Miscarriage at any stage? You’re entitled to 60 days through SSS if you meet contribution rules and submit medical proof of emergency termination of pregnancy.

11) Practical Checklist for COS Workers

Confirm SSS status: self-employed/voluntary, correct info on My.SSS.
Audit contributions: ensure ≥ 3 contributions within the 12-month window before the semester of contingency.
Notify SSS once pregnancy is confirmed (electronically).
Gather documents: OB/medical proof, birth cert (after delivery), proof of separation if applicable.
Plan the contract: negotiate timelines, deliverables, or pauses; put agreements in writing.
Consider PhilHealth availment and hospital pre-admission requirements.
If separated, keep paying contributions (voluntary) until you clear the qualifying window.

12) Quick Math Example (for COS/Voluntary)

Suppose your Average Daily Salary Credit (ADSC) is ₱1,000.
Live birth: ₱1,000 × 105 = ₱105,000 SSS cash benefit.
Miscarriage/ETP: ₱1,000 × 60 = ₱60,000.
Solo parent (live birth): add 15 days → ₱1,000 × 120 = ₱120,000.

(Actual ADSC depends on your declared earnings and SSS schedules.)

13) When to Seek Advice or File a Complaint

Suspected discrimination (non-renewal or termination because of pregnancy).
Disputes over transferred leave with an employee-father’s employer.
Denied SSS claim despite meeting contribution rules.
Contract terms that penalize pregnancy.

You may consult DOLE, the Civil Service Commission (if your counterparty is a government agency), the Commission on Human Rights (for discrimination issues), or SSS branch/member assistance for benefit processing concerns.

14) Key Takeaways

COS workers don’t lose maternity protection—they access it through SSS rather than from a client/employer.
Contract ending ≠ loss of SSS benefit if you meet contribution timing.
Leave days are a work-absence concept; if you have no ongoing engagement, focus on the SSS cash benefit.
Document everything and negotiate contract adjustments early.

This article provides general information, not legal advice. For specific cases (e.g., denied claims, possible discrimination), consult counsel or the appropriate government office.