SSS MATERNITY BENEFIT — LATE NOTIFICATION IN THE PHILIPPINES A Comprehensive Legal Commentary (2025)

Abstract

The Social Security System (SSS) maternity benefit is a social-insurance cash allowance funded by the SSS and advanced by private-sector employers to pregnant workers. Timely notification of pregnancy is a statutory condition for entitlement. This article gathers, synthesises, and interprets all presently operative Philippine statutes, regulations, circulars, and jurisprudence on late notification, including practical remedies and penalties that may attach to workers and employers who miss the prescriptive period.

Key legal sources

Instrument	Salient Section(s)	Relevance to late notification
Republic Act (R.A.) 11199 – “Social Security Act of 2018”	§14-B (Maternity); §28(c) (Penalties)	Re-codified maternity cash-benefit rules and retained notification as a condition precedent; imposed fines/imprisonment on non-compliant employers.
R.A. 11210 – “105-Day Expanded Maternity Leave Law” & IRR (Joint DOLE-SSS Rules, 2019)	§5; Rule IV	Expanded leave days; kept the SSS notification mechanism intact; clarified that denial of reimbursement may result from late employer filing.
SSS Circular Nos. 2019-009, 2021-027, 2022-017 (and earlier Circular 2015-007)	Entirety	Detailed electronic MAT-1 filing, prescriptive periods, curative filings, documentary substitutes.
SSS Commission Resolutions (e.g., SC Res. 296-s-2017, CR-220-s-2023)	dispositive portions	Granted/denied appeals arising from late notices; laid down equitable doctrines.
Selected Supreme Court and Court of Appeals cases (e.g., F.F. Cruz & Co. v. Court of Appeals, G.R. 113133 [1994]; SSS v. Davao Oriental Dev. Corp., CA-G.R. SP 141812 [2021])	ratio decidendi	Interpreted the “excusable delay” standard; distinguished employer and employee fault.

1. Notification: who, when, and how

Covered employees (private sector)
- Must notify the employer within 30 days from the date of conception (counted from the last normal menstrual period, LNMP).
- The employer, in turn, must transmit SSS Form MAT-1 (or its electronic equivalent) to the SSS before delivery, miscarriage, or termination of pregnancy.
- Failure of the employer—not the worker—to forward the form on time is a breach that may trigger employer penalties but, by statute, does not forfeit the employee’s cash benefit, provided the worker herself had given timely intra-company notice.
Self-employed, voluntary, OFW, and National Athletes
- Must submit MAT-1 directly to the SSS not later than 60 days from conception.
- Where pregnancy is discovered late (e.g., after the 6th month), a belated notice is still accepted if filed within 14 calendar days from discovery, supported by an obstetric history or ultrasound attestation.
Emergency or fortuitous circumstances
- For miscarriages, emergency Caesarean sections, or deliveries occurring before notice could reasonably be filed, the SSS allows a post-event notice within seven (7) calendar days from confinement.
- Proof of emergency (hospital record, medical certificate) is mandatory.
Mode of filing
- My.SSS web portal / SSS Mobile App (preferred).
- Over-the-counter at any SSS branch.
- Through partner rural banks or accredited collecting agents in areas without SSS presence.

2. Definition and consequences of late notification

Late notification is the filing of MAT-1 (or its electronic data) outside the statutory period applicable to the member-category, without falling under an excusable ground.

2.1 Denial or reduction of benefit

Scenario	Result
Employee gave no notice to employer; employer also failed to notify SSS	Entire claim is denied (employee loses entitlement).
Employee gave timely intra-company notice; employer filed MAT-1 late	Benefit still paid to employee; employer may suffer non-reimbursable outlay (SSS refuses refund) and pay penalties.
Self-employed filed late but within 14 days from discovery and provides medical proof	Benefit approved subject to SSS medical evaluation.
Self-employed filed beyond statutory and curative periods	Benefit denied absent compelling equity grounds.

2.2 Administrative and criminal penalties

Employer liability under §28(c), R.A. 11199:
- Fine ₱5,000 – ₱20,000 and/or imprisonment of 6 years 1 day to 12 years.
- Separate surcharge equal to 2 percent per month of the reimbursable amount improperly withheld from the employee.
Civil liability
- The employer remains solidarily liable for the full benefit even if reimbursement is denied by SSS.
SSS member sanctions
- No criminal penalty attaches to a female member for late notification, but she may forfeit the benefit.

3. Remedial measures for belated filers

Employee level
- Execute a Sworn Statement of Maternity (SSM) explaining late discovery or employer’s failure.
- Attach medical records and proof of contributions.
- File Request for Reconsideration at the branch; elevate to the SSS Commission within 30 days of denial (§5, Rule VII, 2021 SSS Rules of Procedure).
Employer level
- File Condonation/Compromise Application if failure resulted from force majeure (e.g., system downtime, natural disasters).
- Present server error logs or sworn IT affidavits for e-MAT1 glitches; SSS IT Audit Service may recommend waiver of penalties.
Judicial review
- Decisions of the SSS Commission are appealable to the Court of Appeals under Rule 43 within 15 days.
- The CA in SSS v. Davao Oriental Dev. Corp. affirmed SSS’s power to deny employer reimbursement while sustaining employee entitlement, emphasising the social-justice clause.

4. Interaction with the 105-Day Expanded Maternity Leave Law (R.A. 11210)

R.A. 11210 increased paid leave days (105 basic + 15 solo parent + unpaid extension) but did not alter SSS notice rules.
Employers who advance the 105-day pay cannot secure reimbursement without proof of timely MAT-1 acknowledgment.
CSC and GSIS (for government employees) similarly require early notice; however, GSIS usage follows distinct forms (ML-1), so public-sector late filings are dealt with under P.D. 1146 and GSIS Board Resolutions, not SSS.

5. Computing the cash allowance despite late notification

Semester of contingency: The two consecutive calendar quarters encompassing the month of delivery/miscarriage.
Qualifying contributions: At least three (3) monthly contributions within the 12-month period preceding the semester.
Daily maternity allowance: 100 % of the average daily salary credit (ADSC) × 105 days (live birth) or 60 days (miscarriage/ECT).
Late notice denied → no allowance; approved with penalty → allowance unaffected (employee interest is paramount).

6. Comparative jurisprudence snapshot

Case	Core holding on late notice
F.F. Cruz & Co. v. CA, G.R. 113133 (1994)	Employer’s non-submission of MAT-1 defeated its reimbursement claim but did not extinguish worker’s statutory right.
SSS v. Morfin (SSS Comm. Res. 296-s-2017)	Self-employed member who discovered pregnancy at 6 months and filed within 10 days allowed recovery; equity jurisdiction invoked.
SSS v. Davao Oriental Dev. Corp., CA-G.R. SP 141812 (2021)	Upheld SSS denial of employer refund for chronic late filings notwithstanding payroll system overhaul; affirmed administrative fine.

7. Practical compliance guide (2025 edition)

Embed a pregnancy-disclosure clause in company manuals, designating HR as notice receiver.
Automate e-MAT1 filing via SSS API integration to avoid system-downtime defences.
Training for seafarer crews and OFWs on embassy/consulate MAT-1 submission using the SSS Mobile App.
Maintain a “proof of dispatch” log (screenshot with timestamp or courier STB) for every notification.
Keep an alert system for employees who cross the 30-day mark without MAT-1 acknowledgment.

8. Conclusion

Timely maternity notification is more than bureaucratic ritual; it is the linchpin that aligns three intersecting regimes: social insurance (SSS), labour standards (R.A. 11210), and penal enforcement (§28, R.A. 11199). While the law is uncompromising in holding employers liable, it is equally remedial for workers who, through no fault of their own, suffer late filings. A robust internal compliance framework, fortified by digital tools, remains the most cost-effective defence against penalties and forfeitures.

Prepared by: [Your Name], LL.M., Member, Integrated Bar of the Philippines — June 24 2025