If you're preparing for maternity leave in the Philippines, you may be wondering what happens to your SSS contributions during the time you're away from work. Many employees worry about gaps in their contribution record that could affect future loans, sickness benefits, or retirement pension qualification. Under current Philippine law, SSS contributions continue during maternity leave for covered private-sector employees. This protects your membership status and long-term benefits.

This article explains the rules clearly, based on the Social Security Act of 2018 and the Expanded Maternity Leave Law, so you know exactly what to expect and what your employer should do.

Legal Basis for Continuing Contributions

Republic Act No. 11199 (Social Security Act of 2018) governs SSS coverage and contributions. It requires employers to deduct the employee’s share and remit both the employee and employer shares every month based on the employee’s compensation.

The Implementing Rules and Regulations of RA 11199 explicitly define “compensation” to include maternity leave with pay. Because maternity leave under the law is paid leave, it counts as compensable time. Contributions therefore remain due.

Republic Act No. 11210 (the 105-Day Expanded Maternity Leave Law of 2019) reinforces this by requiring “full pay” during the leave period. For SSS members, this full pay consists of:

The SSS maternity benefit (advanced by the employer and later reimbursed by SSS), and
The salary differential paid by the employer to bring the total up to the employee’s regular salary.

Since the employee receives compensation equivalent to her regular pay, the employer must base SSS contributions on her usual Monthly Salary Credit (MSC).

The employer-employee relationship is not severed during maternity leave. Security of tenure is protected, and normal obligations regarding statutory contributions continue.

How Contributions Are Handled in Practice

During the 105-day maternity leave (or 60 days for miscarriage/emergency termination, plus any additional days for solo parents), your employer handles payroll as follows:

The employer advances the full SSS maternity benefit to you within 30 days of your leave application.
The employer also pays the salary differential (the difference between your regular salary and the SSS benefit).
From the total amount paid to you (differential + advanced benefit), the employer deducts your SSS employee share.
The employer remits both the employee share and its own employer share to SSS on the regular monthly schedule.

Your contributions are computed using your regular MSC — the same bracket used before your leave. This ensures your contribution record stays continuous with no gap in posted months.

The SSS maternity benefit itself is not subject to additional withholding by SSS when paid directly. Instead, the mechanism flows through the employer’s payroll for the periods involved.

What Self-Employed and Voluntary Members Should Do

If you are self-employed, a voluntary paying member, or in the informal economy, you receive the maternity benefit directly from SSS once you meet the qualifying contributions (at least three monthly contributions in the 12-month period immediately preceding the semester of contingency).

To keep your membership active and avoid gaps:

Continue remitting your SSS contributions every month during the leave period based on your chosen or last posted MSC.
You may pay through the My.SSS portal, authorized banks, or payment centers.
Maintaining posted contributions helps preserve eligibility for future benefits and prevents breaks that could affect loan applications or pension computation later.

Many self-employed mothers temporarily adjust their MSC if income is lower during leave, but continuing at a reasonable level is strongly recommended for long-term protection.

Step-by-Step: What Usually Happens During Maternity Leave

You notify your employer of your pregnancy and expected delivery date (required under both RA 11199 and RA 11210).
Your employer prepares the maternity notification and transmits it to SSS.
Before or at the start of leave, the employer computes your full pay package (regular salary equivalent) and the corresponding SSS contributions.
The employer pays you the salary differential plus advances the SSS maternity benefit.
The employer deducts your SSS (and usually PhilHealth and Pag-IBIG) employee shares from the amounts paid.
The employer remits the total contributions to SSS on time.
After delivery, you submit required documents (birth certificate, etc.) so the employer can file for SSS reimbursement of the maternity benefit advanced.
You can monitor posted contributions through your My.SSS account.

Common Pitfalls and How to Protect Yourself

Some employers unintentionally create gaps by failing to remit contributions during the leave period or by treating the entire maternity benefit as non-compensable. This can lead to unposted months that complicate future claims.

Other frequent issues include:

Employees assuming “no work, no contribution” and not following up with HR.
Self-employed members forgetting to pay during the months they are focused on the newborn.
Confusion about the salary differential — some employers pay only the SSS benefit and forget the differential, which affects both your take-home pay and the contribution base.

Practical tips:

Ask your HR or payroll team in writing how they will handle SSS contributions during your leave.
Check your My.SSS account regularly after the leave months to confirm contributions are posted.
Keep copies of your payslips or payroll summaries showing the differential and deductions.
If you notice missing postings, request your employer to correct them immediately — employers have a duty to remit correctly, and failure can result in penalties.

For Foreign Nationals or Employees Abroad

If you are a foreign national working for a covered Philippine employer, the same SSS rules generally apply. Your employer must still remit contributions during your maternity leave based on your MSC.

If you are an OFW or living abroad and receive maternity benefits, you can continue voluntary contributions to maintain your record. Document requirements for claims or corrections may need apostille authentication when submitted from outside the Philippines.

Frequently Asked Questions

Do I still need to pay SSS contributions while on maternity leave?
Yes. For regular employees, your employer continues to deduct your share and remit both shares. For self-employed or voluntary members, you should continue paying to avoid gaps in your contribution record.

Who is responsible for remitting the contributions?
Your employer handles deduction and remittance for employed members. Self-employed and voluntary members remit their own contributions.

How is the contribution amount calculated during leave?
It is based on your regular Monthly Salary Credit before the leave. The total pay you receive (salary differential + advanced SSS benefit) is treated as compensation under the IRR of RA 11199.

What happens if my employer does not remit contributions during my maternity leave?
This creates a gap in your record. It can affect eligibility for salary loans, future benefit computations, or the smoothness of your pension qualification. You can follow up with your employer and check postings in My.SSS. Employers who fail to remit face penalties.

Can I change to voluntary membership just during maternity leave?
You generally remain a regular employee member while employed. After separation or if you choose, you can shift to voluntary status. During active employment, the employer handles contributions.

Does continuing contributions during maternity affect my SSS maternity benefit amount?
No. The maternity benefit is computed using contributions paid before the semester of contingency. Continuing contributions during leave mainly protects your future benefits and record continuity.

Are PhilHealth and Pag-IBIG contributions also continued?
Yes, similar rules usually apply. Employers typically deduct and remit these alongside SSS contributions during the paid maternity period.

How long do I have to notify my employer about my pregnancy?
RA 11210 requires you to notify your employer of your pregnancy and probable date of childbirth so the employer can transmit the notice to SSS. Do this as early as possible to avoid issues with reimbursement or penalties.

Where can I check if my contributions are posted?
Log in to the My.SSS portal at www.sss.gov.ph. You can also visit an SSS branch or call the SSS hotline for assistance.

What if I extend my leave beyond the paid period?
The additional 30 days without pay under RA 11210 is unpaid. Contributions are generally not required for unpaid leave unless you arrange to pay voluntarily or your employer has a specific policy.

Key Takeaways

SSS contributions continue during maternity leave because it is paid leave and expressly included in the definition of compensation under the IRR of RA 11199.
Employers must base contributions on your regular MSC and handle deduction and remittance through the salary differential and benefit advance mechanism.
Self-employed and voluntary members should continue paying contributions themselves to keep their record active.
Continuous contributions protect your eligibility for future SSS benefits, loans, and pension.
Monitor your My.SSS account after your leave and communicate early with HR to avoid gaps.
Official sources for verification: SSS website (sss.gov.ph), My.SSS portal, and the full texts of RA 11199 and RA 11210 on lawphil.net or the official gazette.

Understanding these rules helps you protect one of your most important long-term safety nets. If your situation involves special circumstances (such as multiple employers, recent job changes, or voluntary status), consult your HR department or an SSS branch for personalized guidance based on your records.