Eligibility for SSS Maternity Benefit After Resignation A Comprehensive Philippine-Law Guide (2025)
1. Statutory Foundations
| Law | Key Provisions on Maternity Benefit | Notes on Resigned Members |
|---|---|---|
| Republic Act No. 11199 (Social Security Act of 2018) | §14-A grants a maternity benefit equal to 100 % of the member’s average daily salary credit (ADSC) for 60/105/120 days, payable by the SSS. | Coverage continues even when contributions stop; status merely shifts from employed to voluntary or self-employed. |
| Republic Act No. 11210 (Expanded Maternity Leave Law, 2019) | Extends leave to 105 days (live birth), 120 days (solo parent), 60 days (miscarriage/ECT). The monetary benefit still comes from the SSS (not from the employer) unless the company offers something extra. | Resigned workers are not entitled to employer-granted leave, but the SSS cash benefit is unaffected if statutory conditions are met. |
| Implementing Rules (SS Circulars 2019-009, 2021-013, etc.) | Detail forms MAT-1 / MAT-2, notification timelines, and computation rules. | Provide a separated-member workflow and list special documents (e.g., certificate of separation). |
2. Key Concepts
| Term | Definition (per SSS rules) | Practical Effect |
|---|---|---|
| Semester of Contingency (SOC) | The two consecutive quarters in which the delivery or miscarriage occurs plus the immediately preceding two quarters (total of 4 consecutive quarters). | Contributions paid within the SOC are ignored for eligibility; look to contributions BEFORE the SOC. |
| 12-Month Period Preceding SOC | The 12 months immediately before the SOC. | Member must have ≥ 3 monthly contributions in this window. |
| Separated Member | A female member who, at the time of delivery, is not employed by the last registered employer. | Files claims directly with SSS; benefit is paid directly to her account. |
3. Core Eligibility Requirements (Unchanged by Resignation)
- Female SSS member, validly registered.
- At least three (3) monthly contributions within the 12-month period immediately preceding the SOC.
- Proper notification of pregnancy (MAT-1) before delivery or miscarriage.
- Timely filing of the benefit claim (MAT-2) within 10 years from the date of childbirth/miscarriage.
If the member resigned after satisfying #2 but before giving birth, she remains eligible even if she never remits another contribution.
4. Contributions After Resignation
| Option | Nature | Impact on Eligibility |
|---|---|---|
| No further payment | Member stays inactive; no new contributions posted. | No effect on a pending maternity claim so long as #2 above is already met. |
| Voluntary Member (VM) | May resume paying based on last Monthly Salary Credit (MSC) or elect a new MSC (subject to SSS re-classification rules). | Increases future benefits (sickness, retirement), but does not retroactively change the ADSC for a maternity claim whose SOC is already fixed. |
| Self-Employed Member | Registers a business/occupation and pays accordingly. | Same as VM; useful if the member starts freelance work. |
5. Notification & Filing Work-Flow for Separated Members
| Stage | What to Submit | Deadline | Where / How |
|---|---|---|---|
| Prenatal Notification (MAT-1) | MAT-1 form + confirmation of pregnancy (ultrasound or doctor’s note) | Any time before delivery; best practice is within 60 days from conception to avoid disputes. | Personally file at an SSS branch, via My.SSS online, or through the SSS Mobile App. |
| Maternity Benefit Claim (MAT-2) | MAT-2 form + • Certified true copy of Child’s Birth Certificate or medical certificate of miscarriage/ECT • Certificate of Separation from last employer indicating effectivity date • L-501 (SSS specimen signature card) signed by last employer (or an affidavit if employer uncooperative) • Two (2) valid IDs |
After childbirth/miscarriage; file within 10 years (prescriptive period). | Directly at SSS or via authorized drop-box/e-file. Payment is through the member’s bank or e-wallet registered in Disbursement Account Enrollment Module (DAEM). |
Tip: Keep a copy of the resignation letter and the employer’s acceptance; these support the Certificate of Separation if the company no longer exists.
6. Computation Refresher
Determine the SOC.
Identify the 12 months before the SOC.
Sum the six (6) highest MSCs within those 12 months, divide by 180 days ⇒ ADSC.
Multiply ADSC × number of compensable days
- 60 days – miscarriage/ECT
- 105 days – live childbirth
- 120 days – live childbirth and member is a solo parent (submit Solo Parent ID or DSWD certification).
Example
- Delivery: 15 November 2025.
- SOC covers Q3–Q4 2025 + Q1–Q2 2025.
- 12-month look-back: July 2024 – June 2025.
- If member paid P15 000 MSC for Oct–Dec 2024, and P20 000 MSC for Jan–Mar 2025, those six months give ADSC = [(15 000×3)+(20 000×3)] ÷ 180 = (45 000+60 000)/180 = P 583.33.
- For 105-day leave: 583.33 × 105 ≈ P 61 250.
7. Common Issues & How to Avoid Them
| Issue | Why It Happens | Remedy / Prevention |
|---|---|---|
| Insufficient contributions | Member resigned early, leaving < 3 months paid in the qualifying period. | Continue as VM until the 3-month minimum is met. Contributions posted after the qualifying period won’t cure the deficiency. |
| Late MAT-1 filing | Assumed employer would file, or did not know of the rule. | SSS may still accept the claim if justified (e.g., medical emergency), but member must submit an explanation letter; approval is discretionary. |
| Employer refuses to sign L-501 | Company closed / HR uncooperative / no more authorized signatory. | Execute an Affidavit of Undertaking + attach proof of separation (e.g., DOLE notice of closure). |
| Member resigns after filing MAT-1 through employer | Employer already encoded notification. | Provide SSS with the MAT-1 reference number and Certificate of Separation. No need to re-file. |
8. Relationship Between Leave and Cash Benefit
The SSS benefit is monetary; it does not confer job-protected leave.
While Employed: Employer must pay in advance and later get reimbursed.
After Resignation:
- No statutory leave because employment has ended;
- SSS pays directly; no reimbursement cycle.
9. Taxation & Offsetting
- **SSS maternity benefit is not subject to income tax.
- It cannot be offset against company loans or separated employee’s final pay; these are distinct obligations.
10. Remedies if Claim Is Denied
- File a written protest with the SSS branch within 60 days of notice.
- If denied, appeal to the SSS Commission (§5, RA 11199) within 6 months.
- Further recourse: Court of Appeals via Rule 43 petition within 15 days from SSS Commission denial.
(In practice, most denials stem from missing documents or contribution gaps; supplying additional evidence often resolves them at branch level.)
11. Practical Checklist for Resigned Mothers
| Timing | Action |
|---|---|
| Upon learning of pregnancy | Register on My.SSS; verify contribution record; compute tentative ADSC. |
| Within 60 days of conception | File MAT-1 online; save acknowledgment email. |
| Before last working day | Secure Certificate of Separation & signed L-501. |
| After delivery | Secure PSA Birth Certificate (or medical certificate for miscarriage). |
| Within 10 years (but preferably within 1 year) | File MAT-2 + documents; enroll bank/e-wallet in DAEM. |
| Post-claim | Consider resuming as VM to protect future benefits (sickness, disability, retirement). |
12. Illustrative Scenarios
| Scenario | Eligible? | Explanation |
|---|---|---|
| Employee resigns 2 months before giving birth; has 6 paid contributions in the look-back period. | Yes | ≥ 3 contributions met; separation irrelevant. |
| Call-center agent resigns, stops paying; delivery falls 8 months later; only 2 contributions in the qualifying window. | No | Lacks 3 contributions; may pay VM before the SOC to cure, if timing still allows. |
| Freelance worker previously employed; filled MAT-1 via employer; employer shut down before MAT-2 filing. | Yes | Provide MAT-1 ref. + Affidavit of Undertaking in lieu of L-501. |
13. Frequently Asked Questions
Do I lose my SSS membership when I resign? No. Membership is for life; only your contribution status changes.
Can I pay contributions retroactively to qualify? Generally no. SSS allows retro-posting only for overseas Filipino workers (OFWs) under limited windows; ordinary voluntary members cannot back-contribute.
Is the maternity benefit higher if I keep paying after resignation? Only if the new, higher MSCs fall inside the 12-month window before the SOC. Payments afterward do not affect a settled claim.
Do I need to inform my ex-employer about the claim? No; you deal directly with SSS. You only need their certification of separation and specimen signature (L-501).
14. Conclusion
Resignation does not forfeit a woman’s right to the SSS maternity benefit. The controlling factors are membership, sufficient contributions before the semester of contingency, and timely compliance with notification and filing procedures. By understanding the post-employment workflow—and safeguarding key documents at the point of separation—expectant mothers can seamlessly receive the financial protection the law guarantees.
This article reflects Philippine statutes and SSS circulars in force as of July 3 2025. Always verify if newer circulars amend deadlines, forms, or computation tables.