MISCARRIAGE LEAVE (60-DAY BENEFIT) IN THE PHILIPPINES A Comprehensive Legal Guide (2025)
1. Statutory Foundations
| Law / Issuance | Key Provisions on Miscarriage Leave |
|---|---|
| Republic Act No. 11210 – Expanded Maternity Leave Law (EMLL) • approved Feb 20 2019 • in force 11 Mar 2019 | §3-b & §4-b: 60 calendar-day paid leave for “miscarriage or emergency termination of pregnancy,” regardless of frequency. Removes the four-pregnancy cap under the old law. |
| IRR of RA 11210 (Joint DOLE-CSC-SSS-GSIS rules, 01 May 2019) | Details on eligibility, documentary proof, filing periods, reimbursement mechanics. |
| Civil Service Commission (CSC) Resolution No. 1800805 / MC 10-2019 | Implements the same 60-day benefit for all government employees, uniformed services included. |
| DOLE Department Order No. 01-2019 | Compliance guidelines for private employers; labor inspection checklist. |
| SSS Circulars 2019-009 & subsequent amendments | Computation formula, contribution window, electronic filing, and reimbursement workflow. |
| RA 11199 (SSS Act of 2018) & RA 8291 (GSIS Law) | Funding framework for private-sector (SSS) and public-sector (Nat’l Treasury) payments. |
| BIR Revenue Regulations 05-2011 (still applicable) | Excludes maternity (incl. miscarriage) benefits from gross income. |
2. Scope and Coverage
| Sector | Covered Workers | Funding / Who Pays |
|---|---|---|
| Private | All SSS-covered women: employees, kasambahay, sea-farers, OFWs, self-employed, voluntary | SSS reimburses employers; self-employed/OFWs paid directly. |
| Public | All female government personnel—regular, temporary, casual, elective, uniformed | Government budget; processed by agency HR and DBM. |
| Informal / Gig | If contributor to SSS (voluntary/self-employed), benefit still applies. |
No minimum tenure: even day-one employees are covered so long as contribution and notice rules are met.
3. Eligibility & Required Contributions (SSS)**
Contribution test At least 3 monthly contributions within the 12-month period immediately preceding the semester of miscarriage.
Semester of contingency Two consecutive quarters ending in the quarter of miscarriage (e.g., miscarriage in July → semester = Apr–Sep).
Notification
- Before contingency: written maternity-notification + ultrasound/medical certificate.
- If emergency: notify within 30 days after the event.
Failure to notify does not forfeit the benefit but may delay reimbursement.
4. Amount of Benefit & Computation (Private-Sector)**
Daily Maternity Benefit (DMB)
$$ \text{DMB} = \frac{\text{Sum of the last 6 Monthly Salary Credits}}{180} $$
Total Miscarriage Leave Benefit
$$ \text{Total} = \text{DMB} \times 60 $$
Example Last six Monthly Salary Credits = ₱20 000 each → DMB = ₱20 000 × 6 ÷ 180 = ₱666.67 Total 60-day benefit = ₱666.67 × 60 ≈ ₱40 000
Employer’s role: advance the full amount within 30 days of filing, then seek SSS reimbursement (subject to SSS wage cap; any voluntarily higher top-up is company expense).
5. Government-Sector Mechanics**
- Full basic salary for 60 days, chargeable to the agency’s regular MOOE or personnel services allotment.
- Optional extension: additional 30 days without pay (written notice 45 days before end of original leave).
- No service-obligation return-to-service requirement.
6. What Constitutes “Miscarriage or Emergency Termination”**
| Medical Event | Covered? | Proof Accepted |
|---|---|---|
| Spontaneous abortion before 20-22 weeks | ✔ | OB-Gyne certificate, ultrasound, histopath. |
| Blighted ovum / molar pregnancy | ✔ | Same as above |
| Induced abortion (criminal) | ✖ | Excluded; also a criminal offense |
| Stillbirth (≥22 weeks) | ✔ but may be treated as 105-day maternity leave if fetus reached viability threshold; agency/SSS decides |
7. Interaction with Other Leaves**
| Leave Type | Can it be used in addition to Miscarriage Leave? |
|---|---|
| Sick leave/Vacation leave (public) | Yes; employee may choose, but double compensation prohibited. |
| Paternity leave (RA 8187) | No. Paternity leave is for live childbirth. |
| Parental leave for Solo Parents (RA 11861) | Yes, separate entitlement. |
| Special leave for women (RA 9710 Magna Carta of Women) | Yes (up to 2 months for gynecological disorder), but same medical event cannot be claimed twice. |
8. Procedure at a Glance (Private-Sector)**
Employee
- Fill out SSS Maternity Notification Form (MAT-1) before miscarriage or MAT-2 within 30 days after.
- Submit medical documents.
Employer
- Files electronic MAT-1/MAT-2 via SSS portal.
- Advances 60-day benefit not later than 30 days from filing.
- Applies for reimbursement within six (6) months from date of last salary differential via Maternity Benefit Reimbursement Application (MBRA).
SSS
- Validates and credits reimbursement to employer’s bank.
Tax & Payroll
- Exclude benefit from withholding tax; but record in BIR Alphalist as exempt income.
9. Employee Protections & Employer Penalties**
| Violation | Sanction under §16-17 RA 11210 |
|---|---|
| Non-payment / delayed payment | Fine ₱20 000 – ₱200 000 and/or imprisonment 6 y 1 d – 12 y |
| Termination or demotion due to pregnancy/miscarriage leave | Reinstatement, back wages, moral damages; possible criminal case under Labor Code Art. 133 & RA 9710 |
| Refusal to reimburse employee once SSS paid employer | Treated as illegal deduction; DOLE inspection & NLRC money claim. |
10. Frequently-Asked Questions (FAQ)**
| Question | Short Answer |
|---|---|
| How many times can I claim 60-day miscarriage leave? | Unlimited; no cap on number of pregnancies. |
| Is a D&C procedure enough proof? | Yes, if certified by attending physician. |
| I resigned after my miscarriage—can I still get SSS benefit? | Yes; you need not be employed at the time of reimbursement, only at time of contingency and contributions satisfied. |
| Can I split the 60 days? | No. It is a continuous period immediately following the miscarriage. |
| Does the father get any leave? | Not under paternity leave. He may use vacation/sick leave subject to company policy. |
11. Practical Compliance Tips for Employers (2025)**
- Update the Employee Handbook to reflect 60-day paid miscarriage leave distinct from 105-day maternity leave.
- Train HR & payroll on new SSS electronic filing windows and reimbursement cut-offs.
- Maintain confidentiality: medical details must be kept in secure files separate from the 201 file.
- Budget for salary differential where wages exceed the SSS daily cap (₱1 200 ADSC as of 2025); companies often set a corporate cap or insurance rider.
- Audit wage cap changes: check SSS circulars annually—adjust payroll systems.
- Keep a checklist of required documents (ultrasound, OB certificate, MAT-1/MAT-2, child/fetal death certificate if applicable).
12. Looking Forward
- Pending bills (e.g., 19th Congress HB No. 8606) propose extending miscarriage leave to 90 days for late-term loss. Monitor legislative updates in 2025-2026.
- Digitalization: SSS is pilot-testing real-time benefit crediting to the employee’s e-wallet by 2026, which could eliminate employer cash-advance obligations.
Conclusion
The 60-day Miscarriage Leave under RA 11210 is a full-pay, statutory right that recognizes the physical and emotional toll of pregnancy loss. Compliance hinges on timely notice, proper documentation, and faithful remittance of SSS or GSIS contributions. For employees, understanding eligibility rules ensures the benefit is not forfeited; for employers, rigorous HR processes and payroll alignment avert hefty fines—and, more importantly, safeguard workers’ welfare during a vulnerable period.
This article is for general informational purposes only and does not replace individualized legal advice. For complex scenarios (e.g., multiple overlapping leaves, cross-border employment, or disputed medical findings), consult a Philippine labor-law specialist or your agency’s legal unit.