Introduction

In the Philippines, maternity leave is a critical benefit designed to support female workers during pregnancy, childbirth, and postpartum recovery. The legal framework ensures that qualified employees receive paid leave while maintaining their social security protections. A key aspect of this framework involves the payment of contributions to the Social Security System (SSS) and the Philippine Health Insurance Corporation (PhilHealth) during the maternity leave period. These contributions are essential for sustaining benefits like retirement, sickness, disability, and healthcare coverage. This article provides a comprehensive overview of the obligations, processes, and implications for employees, employers, and the government agencies involved, grounded in relevant Philippine laws and regulations.

Legal Basis

The primary law governing maternity leave is Republic Act No. 11210, also known as the "105-Day Expanded Maternity Leave Law," enacted in 2019. This law entitles qualified female workers in both the public and private sectors to 105 days of maternity leave with full pay for live births, extendable by 30 days without pay if needed, and an additional 15 days for solo parents under RA 8972 (Solo Parents' Welfare Act). In cases of miscarriage or emergency termination, the leave is 60 days with full pay.

SSS contributions are regulated under Republic Act No. 8282, the Social Security Act of 1997, as amended by Republic Act No. 11199 (Social Security Act of 2018). This law mandates compulsory coverage for employees and requires regular contributions based on monthly salary credits.

PhilHealth contributions fall under Republic Act No. 11223, the Universal Health Care Act of 2019, which reformed the National Health Insurance Act of 2013 (RA 10606). It ensures universal health coverage and outlines contribution requirements for all Filipinos, including employed individuals.

Department of Labor and Employment (DOLE) advisories, SSS circulars, and PhilHealth guidelines further clarify implementation, emphasizing that maternity leave is considered paid leave, thereby triggering ongoing contribution obligations.

Eligibility for Maternity Benefits and Leave

To qualify for maternity benefits and the associated leave:

The female worker must be an SSS member with at least three monthly contributions within the 12-month period immediately preceding the semester of childbirth, miscarriage, or emergency termination.
For PhilHealth, the member must have paid at least three months of contributions within the six months prior to hospitalization or availment of benefits, though maternity-related claims often align with SSS eligibility.
Employment status matters: The law applies to all female workers in the formal sector, including those in the private sector, government, and informal economy if voluntarily contributing to SSS and PhilHealth.
Special cases include live-in partners (if legally recognized) and adoptive mothers, though the focus here is on biological maternity.

Non-compliance with contribution requirements may disqualify a worker from benefits, underscoring the importance of uninterrupted payments.

Nature of Maternity Leave Pay

Maternity leave under RA 11210 is with "full pay," meaning the employee receives her regular salary during the leave period. However, the payment structure involves coordination between the employer and SSS:

The employer advances the full salary to the employee.
SSS reimburses the employer for the maternity benefit amount, calculated as the average daily salary credit (ADSC) multiplied by the number of leave days (e.g., 105 days).
If the SSS benefit is less than the employee's actual salary, the employer covers the difference (known as "salary differential").
The maternity benefit from SSS is tax-exempt under the Tax Code, but the salary differential from the employer may be subject to withholding tax.

This "full pay" status classifies maternity leave as compensated time, similar to regular workdays, which has direct implications for SSS and PhilHealth contributions.

SSS Contributions During Maternity Leave

SSS contributions are bipartite: the employee's share (currently 4.5% of the monthly salary credit as of 2023, with total contribution rate at 14%) and the employer's share (9.5%). The key question is whether these continue during maternity leave.

Continuation of Contributions: Yes, contributions must be remitted during the maternity leave period. Since the leave is paid, it is treated as compensable time. The employee's monthly salary credit remains the basis for calculations, ensuring no break in coverage.
Employee's Share: The employer deducts the employee's SSS share from the advanced full pay (including the salary differential). This deduction occurs as it would during regular employment.
Employer's Responsibilities: The employer must remit both shares to SSS within the prescribed deadlines (typically by the 20th of the following month for employers with 100 or more employees, or the end of the month for smaller firms). Failure to remit can result in penalties, including interest at 2% per month and potential surcharges.
Impact on Benefits: Continuous contributions during leave preserve the employee's contribution record, which is crucial for future claims like retirement pensions or loans. A gap could affect the 120-month minimum for pensions.
Special Considerations:
- For voluntary members or self-employed women on maternity leave, they must continue paying contributions themselves based on their declared monthly earnings.
- In cases where the employee resigns before or during leave, contributions are prorated up to the last day of employment.
- SSS provides an online portal (My.SSS) for tracking contributions and benefits, allowing employees to verify remittances.

If the employer fails to advance pay or deduct/remit properly, the employee can file a complaint with DOLE or SSS, potentially leading to back payments and damages.

PhilHealth Contributions During Maternity Leave

PhilHealth contributions are also shared: employees contribute 2.5% of their monthly salary (as of 2023, with the rate progressively increasing to 5% by 2025 under the UHC Law), matched by the employer. The total is remitted to PhilHealth.

Continuation of Contributions: Similar to SSS, contributions persist during maternity leave because it is paid leave. The basis is the employee's basic salary, ensuring seamless health coverage.
Employee's Share: Deducted from the advanced full pay by the employer.
Employer's Duties: Remittance is monthly, via the Electronic Premium Remittance System (EPRS). Deadlines align with SSS, and non-remittance incurs penalties of 2% per month plus surcharges.
Benefits Linkage: Maternity-related healthcare (e.g., prenatal care, delivery, postnatal check-ups) is covered under PhilHealth's maternity package, which reimburses hospitals directly. Continuous contributions ensure eligibility for these and other benefits like inpatient care.
Unique Aspects:
- Under the UHC Law, all Filipinos are automatically enrolled in PhilHealth, but employed individuals must maintain premium payments for full benefits.
- For informal sector workers, contributions are voluntary but encouraged during maternity to access benefits.
- PhilHealth Circular No. 2020-0014 clarifies that maternity benefits are accessible without contribution gaps, but paid leave status mandates ongoing payments.

Disputes over PhilHealth contributions can be addressed through PhilHealth's regional offices or the DOLE.

Employer Obligations and Liabilities

Employers play a pivotal role:

Advance full pay and deduct employee shares for SSS and PhilHealth.
File SSS Form MAT-1 (Maternity Notification) at least 60 days before delivery and MAT-2 for reimbursement.
Submit PhilHealth Claim Form 1 and other documents for healthcare reimbursements.
Maintain records for audits.

Violations of RA 11210, such as denying leave or failing to advance pay, are punishable by fines of P20,000 to P200,000, imprisonment of 6-12 years, or both. SSS and PhilHealth impose separate penalties for non-remittance, including business closure in extreme cases.

Employee Rights and Remedies

Employees should:

Monitor contributions via SSS and PhilHealth online accounts.
Retain pay slips showing deductions.
Report irregularities to DOLE's Bureau of Working Conditions or the agencies' hotlines.

In case of disputes, remedies include conciliation-mediation under DOLE, administrative complaints with SSS/PhilHealth, or court action for damages.

Special Scenarios

Government Employees: Covered under the Civil Service Commission rules, with SSS/GSIS and PhilHealth contributions handled similarly, but GSIS may apply for public sector workers.
Overseas Filipino Workers (OFWs): If employed abroad but SSS/PhilHealth members, contributions continue voluntarily; maternity benefits are claimable upon return.
COVID-19 or Health Crises: During pandemics, DOLE issuances may allow flexible remittance, but core obligations remain.
Adoption or Surrogacy: Not directly covered under maternity leave, but related benefits may apply with contributions intact.
Multiple Pregnancies: Each qualifies separately, with contributions based on current salary.

Implications for Social Security and Health Coverage

Sustaining contributions during maternity leave reinforces the social safety net, preventing coverage lapses that could exacerbate financial burdens during vulnerable periods. It aligns with the Philippines' commitments under international conventions like the ILO Maternity Protection Convention (No. 183), promoting gender equality in the workplace.

Conclusion

The payment of SSS and PhilHealth contributions during maternity leave in the Philippines is integral to the expanded maternity framework, ensuring financial and health security for female workers. By treating the leave as paid, the system mandates uninterrupted remittances, balancing employee protections with employer responsibilities. Compliance not only avoids penalties but also upholds the spirit of social insurance laws, fostering a supportive environment for working mothers.