Maternity Leave Benefits under Republic Act No. 11210 (105-Day Expanded Maternity Leave Law) (Philippine jurisdiction – current as of 30 May 2025)

1. Legislative snapshot

Milestone	Date	Key points
RA 11210 signed	20 Feb 2019	Converts the former 60-day leave into a 105-day paid leave, with options for extension and allocation. (Senate.gov.ph)
Joint IRR (DOLE–SSS–CSC)	1 May 2019	Operational rules for both public and private sectors; effectivity retroacts to 11 Mar 2019. (Civil Service Commission)
DOLE Dept. Advisory No. 01-19	11 Mar 2019	Detailed formula and exemption rules on salary differential.
BIR Ruling (RMC 98-2019)	9 Oct 2019	Confirms salary differential is a fully deductible business expense.
Latest SSS online filing circulars	2021-2023	End-to-end digital filing/reimbursement through My.SSS portal. (Social Security System)

2. Who is covered?

Female workers in the public sector, private sector, the informal economy, self-employed/voluntary SSS members, and OFWs, irrespective of civil status or the legitimacy and number of children. (Senate.gov.ph)
There is no limit on frequency; every pregnancy, miscarriage or emergency termination triggers a new entitlement. (Senate.gov.ph)

Qualification for SSS cash benefit (private & informal): at least 3 monthly contributions within the 12 months immediately preceding the semester of contingency and timely notification to the employer/SSS. (Social Security System)

3. Core leave periods & optional extensions

Circumstance	Paid leave	Additional entitlements
Live birth (any mode)	105 days with full pay	+15 days if certified solo parent under RA 8972. (Senate.gov.ph, Social Security System)
Miscarriage / emergency termination (including stillbirth)	60 days with full pay	—
Optional unpaid extension	Up to 30 days; written notice 45 days before end of paid leave (unless medical emergency). (Senate.gov.ph)

4. Allocation of leave credits

The mother may allocate up to 7 days of her leave to:

The child’s father (married or not); or
A qualified alternate caregiver (relative within 4th civil degree or current de-facto partner in the same household).

These days may be taken in one block or intermittently within the 105-day period. They are on top of, and do not diminish, the father’s separate 7-day paternity leave under RA 8187. (Social Security System)

5. Benefit computation & payment flows

5.1 Private-sector and informal‐sector workers (SSS route)

Compute the Average Daily Salary Credit (ADSC)
- Add the six (6) highest Monthly Salary Credits in the 12-month base period.
- Divide by 180 to get the ADSC.
Multiply ADSC by 60 / 105 / 120 days, as applicable.

The employer must advance the full SSS-computed benefit within 30 days of application and will be reimbursed 100 % by SSS. (Social Security System)

5.2 Salary differential

Where the employee’s full wage exceeds the SSS benefit, the employer pays the difference (“salary differential”) unless it belongs to one of four exempt categories (distressed establishments; retail/service with ≤10 workers; micro-business with ≤ ₱3 M assets; establishments already providing equal or better paid leave). Formula and exemption documentary proofs are in DOLE Advisory 01-19.

5.3 Public-sector workers

The employing government agency pays full salary for 105/60 days directly from agency funds; no SSS reimbursement applies. (Civil Service Commission)

6. Filing & documentary requirements (high-level)

Stage	Private / SSS	Public sector
Notification of pregnancy	Submit Maternity Notification + proof of pregnancy to employer → transmitted to SSS via My.SSS	Written notice to agency HR within the first 30 days of confirmation (CSC rules)
Maternity Benefit Application	Online via My.SSS (since 1 Sep 2021) with scanned birth/miscarriage documents; employer files MBA/MBRA for reimbursement	HR prepares Application for Maternity Leave and encodes in agency HRIS
Prescriptive period	10 years from date of delivery/contingency	3-year reglementary period for money claims vs government

Detailed checklists are embedded in SSS Circular 2021-004/2023-003 and the IRR Annexes. (Social Security System)

7. Interplay with other benefits & “no diminution” rule

Sickness benefit: maternity benefit bars overlapping SSS sickness claims for the same days. (Social Security System)
Company maternity plans or CBAs: RA 11210 sets a floor, not a ceiling; existing superior benefits remain (Sec. 13, RA 11210). (Senate.gov.ph)
PhilHealth/medical insurance: separate inpatient reimbursements continue; they are not offset against SSS maternity cash.
Adoption leave: still governed by RA 11642/RA 8552 (60 working-day leave for female adoptive parents); not amended by RA 11210.

8. Compliance monitoring & penalties

Violation	Statutory sanction
Failure/refusal to grant leave, pay salary differential, or reinstate employee after leave	Fine ₱20 000 – ₱200 000 and/or imprisonment 6 years + 1 day to 12 years; possible business-permit cancellation for repeat offenses.
Non-remittance of SSS contributions for pregnant worker	Damages to SSS equal to the unremitted benefit plus penalties under the SS Act of 2018. (Senate.gov.ph)

DOLE’s Labor Inspectors and the CSC monitor compliance; employees may also file money claims with the NLRC or through the DOLE Single-Entry Approach (SEnA).

9. Tax treatment & accounting

Salary differential qualifies as an ordinary business deduction for income tax (BIR RMC 98-2019).
SSS-reimbursed amounts are neither taxable income to the employee nor deductible cost to the employer (pass-through).
The benefit is exempt from withholding tax because it constitutes employee compensation mandated by law.

10. Frequently-asked issues & clarifications

Issue	Current position (2025)
Overlapping pregnancies	Two claims are allowed consecutively; SSS deducts the overlapping days from the second claim. (Social Security System)
Early return to work (<60 data-preserve-html-node="true" post-partum days)	Worker may voluntarily return, but employer cannot compel her; unused days are forfeited, not convertible to cash. Forced return attracts statutory penalties.
Part-time / gig workers	Entitled if they have the minimum 3 SSS contributions; benefit is based on their recorded MSCs even if below minimum wage.
Female seafarers	Covered as “sea-based OFWs”; employer-principal must advance and later claim reimbursement from SSS.
Digital nomad OFWs	May e-file through My.SSS portal; SSS now allows Philippine or foreign bank accounts under the Disbursement Account Enrollment Module (DAEM). (Social Security System)

11. Future outlook (2025–2026)

SSS contribution rate rises to 15 % on 1 Jan 2025 under RA 11199’s schedule, pushing the maximum Monthly Salary Credit to ₱35 000 and proportionally increasing the ceiling of maternity cash benefits.
A pending Senate bill (SB 2665) proposes converting the optional 30-day unpaid extension into a partially paid period financed by SSS; still at committee level as of May 2025.

12. Practical compliance checklist for employers

Update company handbook/CBA to reflect 105-day leave and salary-differential rule.
Orient HR & Payroll on the ADSC formula, DOLE exemptions, and My.SSS reimbursement workflow.
Enroll disbursement account in DAEM (required for SSS reimbursements).
File annual DOLE exemption (if claiming distressed/micro status) in the 1st quarter of each year.
Maintain maternity leave registry for inspection (3-year retention private, 10-year retention public).

13. Key take-aways

RA 11210 shifted Philippine maternity protection from the old 60-day standard to one of the longest paid leaves in ASEAN.
Funding is a hybrid of social insurance (SSS) and employer responsibility (salary differential), with strictly enforceable penalties.
Compliance now hinges on digital processes (My.SSS, HRIS) and up-to-date payroll policies, especially as contribution ceilings rise annually.

This article is for general information only and is not a substitute for formal legal advice. Consult your HR or counsel for fact-specific guidance.