In the Philippine legal landscape, female employees are entitled to various social security and statutory benefits designed to provide financial relief during periods of physical inability to work. Two of the most significant yet often confused benefits are the SSS Sickness Benefit and the Special Leave Benefit for Women under the Magna Carta for Women (Republic Act No. 9710).
While both provide income replacement during medical recovery, they are distinct in their eligibility requirements, duration, and funding sources.
I. SSS Sickness Benefit
The SSS Sickness Benefit is a daily cash allowance paid to a member for the number of days they are unable to work due to sickness or injury.
- Legal Basis: Social Security Act of 2018 (R.A. No. 11199).
- Coverage: All employees in the private sector, self-employed, and voluntary members who meet the contribution requirements.
- Qualifying Conditions:
- The member is unable to work due to sickness or injury and is confined either in a hospital or at home for at least four (4) days.
- The member has paid at least three (3) monthly contributions within the 12-month period immediately preceding the semester of sickness.
- All sick leaves with pay from the employer for the current year have been exhausted.
- The employer (or SSS, for voluntary/separated members) has been duly notified.
- Amount of Benefit: The daily cash allowance is equivalent to 90% of the member’s average daily salary credit (ADSC).
- Duration: A maximum of 120 days in one calendar year. Any unused portion cannot be carried over to the next year.
II. Special Leave Benefit under the Magna Carta for Women
The Special Leave Benefit (SLB) is a statutory leave granted to female employees who undergo surgery due to gynecological disorders.
- Legal Basis: Section 18 of R.A. No. 9710 and its Implementing Rules and Regulations.
- Coverage: All female employees in the public and private sectors, regardless of age and civil status.
- Qualifying Conditions:
- The employee has rendered at least six (6) months of continuous aggregate service for the last twelve (12) months prior to surgery.
- The employee has undergone surgery due to a gynecological disorder, as certified by a competent physician.
Note: Gynecological disorders refer to disorders that would require surgical procedures such as, but not limited to, dilation and curettage (D&C), hysterectomy, or procedures involving the uterus, ovaries, or vagina.
- Amount of Benefit: Full pay (100% of the basic salary plus regular allowances). This is paid directly by the employer.
- Duration: Up to two (2) months (approximately 60 calendar days) with full pay, depending on the period of recuperation as recommended by the doctor.
III. Key Differences at a Glance
| Feature | SSS Sickness Benefit | Magna Carta (Special Leave) |
|---|---|---|
| Eligibility | General illness or injury | Gynecological surgery only |
| Service Requirement | 3 months of SSS contributions | 6 months of service with employer |
| Benefit Amount | 90% of Average Daily Salary Credit | 100% of Basic Salary |
| Max Duration | 120 days per year | 2 months (approx. 60 days) |
| Funding Source | Social Security System (SSS) | Employer (Paid directly) |
| Exhaustion Rule | Requires exhaustion of paid Sick Leaves | No requirement to exhaust Sick Leaves |
IV. Interaction and Integration
One of the most critical aspects of these benefits is their interaction. According to the Department of Labor and Employment (DOLE) and SSS guidelines:
- Exclusivity of the Magna Carta Leave: The Special Leave Benefit under the Magna Carta is a distinct statutory benefit. Unlike the SSS Sickness Benefit, a woman does not need to exhaust her regular sick leave credits to avail of the Magna Carta leave.
- Order of Application: If a female employee undergoes gynecological surgery, she should first avail of the Magna Carta Special Leave because it provides 100% pay directly from the employer.
- Extended Recovery: If the recovery period for the gynecological surgery exceeds the two-month maximum provided by the Magna Carta, the employee may then apply for the SSS Sickness Benefit for the remaining days of her inability to work, provided she has exhausted her regular company sick leaves.
- Taxation: Benefits received under the Social Security Act (SSS) are generally exempt from income tax. The Magna Carta Special Leave, being salary paid by the employer, is treated as taxable income unless the total annual income falls within the tax-exempt threshold.
V. Filing Procedures
- For Magna Carta: The employee must file an application for leave with her employer within a reasonable period, accompanied by a medical certificate and clinical summary.
- For SSS Sickness: The employee must notify the employer within five (5) days of the start of sickness. The employer, in turn, notifies SSS. The employer advances the benefit to the employee and later seeks reimbursement from SSS.