Maternity Leave Pay Entitlement (Philippines): A Complete Legal & Practical Guide

For employees, HR/payroll, and counsel. This explains who is entitled, how much is paid, who pays, documents, deadlines, and edge-cases, drawing from the Expanded Maternity Leave (EML) Law and its rules.

1) Who is covered

All female workers in the public and private sector, regardless of civil status, legitimacy of the child, and employment status (regular, probationary, project-based, fixed-term, casual, seasonal, part-time).
Every pregnancy (and every miscarriage/emergency termination) is covered; there is no cap on the number of pregnancies.

Male employees are not the direct beneficiary, but see §5 on the 7-day allocation to the father/partner and separate Paternity Leave.

2) How many days of paid leave

105 days with full pay for live childbirth (vaginal or C-section — same length).
+15 days (total 120) if the mother is a solo parent (present a valid Solo Parent ID/eligibility).
60 days with pay for miscarriage or emergency termination of pregnancy (includes stillbirth).
Optional extension: up to 30 days without pay after the 105/120-day entitlement (notify employer in writing before your paid leave ends).
Scheduling: You may start some days before delivery, but at least 60 days must be postnatal (mandatory recovery).

3) How “full pay” works (private vs public)

Private-sector employees

You receive SSS Maternity Benefit plus any required salary differential from your employer so your total equals “full pay” under the law.
SSS eligibility rule of thumb: at least 3 monthly contributions within the 12-month period immediately before the semester of childbirth/miscarriage.
Who advances? Typically the employer pays/advances the benefit then seeks SSS reimbursement (subject to SSS rules).
Salary Differential (SD): the employer pays the difference between your full salary and the SSS maternity cash benefit, unless the company falls under an exemption (e.g., certain micro/BMBE or distressed establishments as defined in the rules). If exempt, only the SSS benefit is paid.

Public-sector employees

Paid full salary by the agency (not through SSS), per EML rules for government service.

Tax: The SSS maternity benefit is generally not subject to income tax; treatment of any salary differential follows compensation income rules.

4) SSS computation (quick primer & example)

High level formula (private sector via SSS):

Determine your Average Daily Salary Credit (ADSC) per SSS rules from covered months.
Benefit = ADSC × number of entitled days (105/120/60).
Employer adds Salary Differential (if not exempt) so that Benefit + SD ≈ your full pay for the covered period.

Illustrative example (live birth, non-solo parent):

ADSC (per SSS table) = ₱1,000
SSS benefit = ₱1,000 × 105 = ₱105,000
If your regular full pay over the 105-day period would have totaled ₱120,000, the salary differential is ₱15,000 (assuming no exemption).

5) The 7-day allocation to father/partner (on top of, or separate from, Paternity Leave)

The mother may transfer up to 7 days of her 105/120 to the child’s father or an alternate caregiver.
Father can be employed or self-employed; marriage to the mother is not required for this 7-day allocation (the IRR allows allocation to the father even if not married to the mother).
If the father is employed and married to the mother, this allocated 7 days is in addition to his separate 7-day Paternity Leave under the Paternity Leave Law (potentially 14 days total for him, if both apply).
Alternate caregiver (if no/absent father): a relative up to the 4th civil degree or the mother’s current partner sharing the same household, per rules. Employer may require the allocation letter and IDs.

Solo parent add-on (15 days) belongs to the mother and cannot be allocated.

6) Notice & documents

Tell HR early. Best practice: at least 30 days before expected date of delivery (EDD), or as soon as practicable for unexpected events.

Typical private-sector set (SSS/HR):

Pregnancy/maternity notification (company form)
Medical certificate/ultrasound or LMP/EDD note from your OB
SSS forms (e.g., MAT-1/MAT-2 equivalents), valid IDs, SSS number
After delivery: Child’s PSA/Local birth certificate (or medical certification for miscarriage/emergency termination)
Solo Parent proof (if claiming +15 days)
7-day allocation letter (if applicable)

Public-sector: agency forms + medical proof; Solo Parent proof if applicable.

Keep copies and obtain HR acknowledgment. Late filings can delay payment but do not erase entitlement if you otherwise qualify.

7) During leave: pay, benefits, and job security

Security of tenure: You cannot be dismissed because of pregnancy or while on maternity leave.
Benefits continuity: HMO and similar non-wage benefits generally continue per company policy/CBAs; clarify cutoff-based benefits in writing.
Social contributions: Months with no “compensation” may have no employee SSS/PhilHealth/HDMF deductions; this does not affect the SSS maternity benefit already granted.
No work, no offsetting: Employers may not require you to work during the paid maternity period to “offset” pay.
Breastfeeding support: After return, you are entitled to lactation breaks and a lactation station (under the Breastfeeding Promotion law and IRR).

8) Special situations & edge cases

Miscarriage/stillbirth: 60 days paid leave starting on the date of the medical event (submit the attending physician’s certification or hospital record).
Multiple births: The same 105/120-day period applies per pregnancy, not per child.
Separation from employment before delivery: Eligibility for SSS maternity can continue if you have enough qualifying contributions before the semester of contingency; you may file directly with SSS. (Employer-paid salary differential no longer applies once you’re separated.)
Multiple employers: Coordinate so only one employer advances and seeks reimbursement; disclose dual employment to avoid duplicate filings.
Employer failed to remit SSS: SSS may still process your benefit based on payroll proof; SSS will pursue the employer for remittance violations.
Adoption: Not covered by maternity leave; different leave rules apply (if any, via adoption/parental policies).
Extended 30 days without pay: You may still use accrued VL/SL (subject to policy/CBA) to cover some days; request in writing.

9) Employer obligations & penalties (private sector)

Advance and remit the SSS maternity benefit promptly (then claim reimbursement) and pay salary differential unless legally exempt.
Non-discrimination: Do not deny employment or benefits because of pregnancy.
Posting and policy: Keep a clear maternity leave policy and forms available.
Penalties for non-compliance: Expect labor standards findings, orders to pay, fines, and potential criminal exposure for contribution violations (SSS law). Employees may also recover damages/attorney’s fees in proper cases.

10) Quick checklists

A) Employee (private sector)

Confirm SSS contributions (qualifying 3 in the last 12 months before the semester).
File maternity notice + SSS forms early.
Submit birth/miscarriage proof promptly after the event.
If solo parent, attach Solo Parent ID (for +15 days).
If allocating 7 days, give signed allocation letter and IDs of recipient.

B) HR/Payroll

Verify eligibility; brief employee on timelines and docs.
Advance benefit and process SSS reimbursement; compute salary differential (check if exemption applies).
Protect job tenure; no forced work during leave.
Update return-to-work plan and lactation support.

11) FAQs

Is C-section longer than normal delivery? No. Both are 105 days (120 if solo parent).

Can the mother split the leave? You can start part of it prenatally, but at least 60 days must be postnatal. Your agency/employer may allow reasonable scheduling consistent with the law.

Can I transfer more than 7 days to my partner? No. Up to 7 days only, from your entitlement. The partner’s separate Paternity Leave may also apply if legally eligible.

What if my employer says we’re “too small” to pay the salary differential? Some employers are exempt under the rules (e.g., certain micro/BMBE or distressed firms). They must formally qualify under the criteria; otherwise, salary differential is due.

Is maternity leave counted against my attendance/points? No. It’s a statutory leave with job protection.

12) Model memo (employee → HR)

Subject: Maternity Leave & SSS Benefit – [Name], EDD [Date] Dear HR/Payroll, I am notifying the company of my pregnancy with EDD [date]. I intend to avail of [105/120] days maternity leave starting [proposed start date]. Attached are my SSS/medical documents. I will also [allocate 7 days to father/partner | not allocate]. Thank you, [Name / Employee No.]

13) Bottom line

105 days with full pay for childbirth (120 if solo parent); 60 days for miscarriage/emergency termination.
Private sector: SSS pays the maternity cash benefit; the employer pays any salary differential unless exempt.
Public sector: agency pays full salary per EML.
You may allocate 7 days to the father/partner; solo-parent add-on is not transferable.
Observe notice, documents, and timelines—and remember: pregnancy is protected; your job cannot be taken away for availing maternity leave.

This guide is general information, not legal advice. For complex cases (multiple employers, separation before delivery, exemption claims, or disputed salary differentials), consult counsel or your SSS/agency desk for a fact-specific review.