The Social Security System (SSS) Maternity Benefit is a daily cash allowance granted to female members who are unable to work due to childbirth, miscarriage, or emergency termination of pregnancy (ETP). Since the enactment of Republic Act No. 11210, or the 105-Day Expanded Maternity Leave Law, the legal framework surrounding this benefit has placed stringent timelines and specific financial obligations on employers.

I. Eligibility and Notification Requirements

Before an employer becomes obligated to reimburse a benefit, the employee must meet the following statutory requirements:

Contribution Requirement: The employee must have paid at least three (3) monthly contributions within the twelve-month period immediately preceding the semester of her childbirth, miscarriage, or ETP.
The Maternity Notification: The employee must notify her employer of her pregnancy and the probable date of childbirth. Failure to do so may result in the SSS denying the reimbursement claim, unless the birth is a miscarriage or ETP, where prior notice is often impossible.

II. The Mechanism of Advance Payment

Under Section 5 of R.A. 11210, the employer is legally mandated to pay the maternity benefit in full to the employee. This is not a "pay as you go" system; it is an advance payment system.

Full Payment: The employer must pay the maternity benefit to the qualified employee in full within thirty (30) days from the date of the filing of the maternity leave application.
Timing of Payment: This payment usually occurs at the start of the leave period, ensuring the employee has financial security during her recovery and infant care.

III. Employer Obligations and "Salary Differential"

One of the most significant features of the Expanded Maternity Leave Law is the Salary Differential.

While the SSS provides a benefit based on a Maximum Salary Credit (currently capped at a monthly salary credit of ₱30,000 for the ₱2,800 contribution tier), many employees earn more than this cap.

The Differential Rule: Employers in the private sector are required to pay the difference between the actual full salary of the employee and the SSS maternity benefit.
Exceptions: Small and micro-enterprises, or businesses operating under specific financial distress as defined by the Department of Labor and Employment (DOLE), may apply for an exemption from paying the salary differential.
Taxation: The SSS maternity benefit itself is tax-exempt. However, the salary differential paid by the employer is considered taxable income.

IV. The SSS Reimbursement Timeline

Once the employer has paid the employee in full, the employer then seeks reimbursement from the SSS.

Filing for Reimbursement: The employer must file the maternity benefit reimbursement claim online through the SSS Employer Portal (My.SSS).
Receipt of Funds: Upon receipt of satisfactory proof of payment and the required medical documents (such as the Birth Certificate or medical abstract), the SSS shall reimburse the employer 100% of the amount legally advanced.
Prescriptive Period: Employers should file the reimbursement claim within a reasonable period after payment. Delays in filing can lead to administrative hurdles, though the primary legal protection is focused on the employee receiving her funds first.

V. Penalties for Non-Compliance

The law takes a strict stance on employers who fail to comply with these obligations. Failure or refusal of the employer to advance the maternity benefit or pay the salary differential is subject to:

Fines: A fine ranging from ₱20,000 to ₱200,000.
Imprisonment: A period of at least six (6) years and one (1) day, but not more than twelve (12) years.
Non-Renewal of Business Permit: The failure to comply can be a ground for the non-renewal of the company’s business permit.

VI. Summary of Timelines

Action	Party Responsible	Timeline
Maternity Notification	Employee	As soon as pregnancy is known
Full Advance Payment	Employer	Within 30 days of leave filing
Salary Differential	Employer	Concurrent with advance payment
Reimbursement Claim	Employer	After full payment to employee

The legal architecture of the SSS Maternity Benefit ensures that the burden of waiting for government processing does not fall on the mother. By mandating the employer to advance the funds and pay the differential, Philippine law prioritizes the immediate welfare of the female workforce during the critical post-natal period.