Maternity leave in the Philippines is primarily governed by Republic Act No. 11210, the Expanded Maternity Leave Law (EMLL) and its implementing rules, along with related provisions in the Labor Code, Social Security Act, and civil service issuances for government workers.

Below is a structured, article-style guide focusing on the central question:

When can employees take maternity leave in the Philippines, and under what conditions?

I. Legal Basis

The timing and entitlement to maternity leave are mainly based on:

Republic Act No. 11210 – Expanded Maternity Leave Law
Implementing Rules and Regulations (IRR) of RA 11210
Labor Code of the Philippines, as amended
Social Security System (SSS) rules (for private sector and certain workers)
Civil Service Commission (CSC) rules (for government employees)

RA 11210 took effect in 2019 and significantly lengthened maternity leave and broadened coverage.

II. Who May Take Maternity Leave?

An employee may take maternity leave if she is a female worker, regardless of civil status, employment status, or legitimacy of the child, including:

Private sector employees (regular, probationary, project-based, seasonal, casual, fixed-term, etc.)
Public sector employees (career and non-career service)
Domestic workers (kasambahay)
Self-employed and voluntary SSS members
Workers in the informal economy (for purposes of SSS benefits)

For your question, we focus on employees (public and private), but many of the rules apply similarly to other covered female workers.

Key point: Maternity leave is for every instance of pregnancy, miscarriage, or emergency termination of pregnancy, regardless of frequency.

III. When Does the Right to Maternity Leave Arise?

A female employee can take maternity leave when any of the following “contingencies” occur:

Live childbirth – regardless of the mode of delivery (normal, caesarean, etc.)
Miscarriage – spontaneous loss of pregnancy
Emergency termination of pregnancy (ETP) – medically necessary termination, including cases like ectopic pregnancy or other complications

The right to the leave itself arises from the fact of pregnancy and the expected or actual date of childbirth or pregnancy loss. The timing of when the leave is actually used depends on:

Whether the pregnancy continues to term or ends early
Medical advice of the attending physician or midwife
The employee’s choice (subject to continuity requirements in the law)
Notice and documentation requirements

IV. How Long Is Maternity Leave and When Can It Be Used?

A. Duration of Leave

For live childbirth:
- 105 days maternity leave with full pay for eligible employees
- Additional 15 days with full pay for solo parents under the Solo Parents’ Welfare Act
- Total for solo parents: 120 days with full pay
For miscarriage or emergency termination of pregnancy:
- 60 days maternity leave with full pay
Optional extension:
- An additional 30 days without pay may be availed at the option of the employee, immediately following the 105-day or 60-day paid leave.

B. General Rule on Timing: Before or After Delivery

Under RA 11210, maternity leave may be taken either before or after the actual date of delivery, but it must be:

Continuous and uninterrupted
At least 60 days post-natal (after childbirth) as a general rule under the IRR

In practice:

The leave period is often split into pre-natal and post-natal days.
A portion of the 105 (or 60) days may be used before the expected date of delivery (EDD) as pre-natal leave, based on medical advice.
Any unused pre-natal days are added to the post-natal portion.

Example (live childbirth):

An employee due on July 31 may start leave some weeks before that date (say, in early July) upon medical advice.
If she uses 15 days pre-natal, she still gets the remainder post-natal, so the total is at least 105 days.

C. When Exactly Can She Start Her Maternity Leave?

The law gives some flexibility but keeps two core principles:

She may start leave before the expected date of delivery, upon certification or advice of her attending physician or midwife.
The entire maternity leave must be continuous, and post-natal leave cannot be shortened below the minimum required (commonly treated as at least 60 days after childbirth).

The law does not require the employee to wait until the exact date of childbirth; it simply requires continuity once the leave has begun.

D. Timing in Case of Miscarriage or Emergency Termination

Where pregnancy ends in a miscarriage or emergency termination of pregnancy:

The 60 days maternity leave is typically counted from the date of the miscarriage or ETP.
The leave should still be continuous and uninterrupted.
Because the event is often sudden, the law and IRR are more lenient about prior notice (post-event notice is acceptable).

V. Frequency: Can She Take Maternity Leave Multiple Times?

Yes. Maternity leave can be availed for every instance of pregnancy, whether:

First pregnancy or subsequent pregnancies
Pregnancies occur close together (no “cooling-off” period in the law)
Previous pregnancies ended in live birth or pregnancy loss

As long as the qualifying event (pregnancy and its outcome) occurs and the employee complies with procedural requirements (notice, documentation, etc.), she may take maternity leave again.

VI. Notice and Documentation: When Must She Inform the Employer?

A. Notice Rule (General)

For planned childbirth (i.e., normal progressing pregnancy), the female employee is expected to:

Notify her employer of:
- Her pregnancy
- The expected date of delivery
- Her intention to avail maternity leave (and, ideally, whether she plans to extend for an additional 30 days without pay)

Typically, the IRR and company policies require written notice, often at least 30 days before the intended start of leave when practicable.

If prior notice is not possible (e.g., emergency delivery, unexpected early labor), the law and IRR generally do not deprive the employee of maternity leave; she may submit notice and documents afterwards.

B. Documentation

Commonly required documents include:

Medical certificate or certification from the attending physician or midwife
Proof of pregnancy and childbirth, miscarriage, or ETP (e.g., ultrasound reports, medical records, hospital/clinic certificates)
SSS forms (for private sector employees and self-employed who are SSS members)

Employers may have additional reasonable documentation requirements consistent with the law.

VII. Pay and Benefits During Maternity Leave

A. “Full Pay” – What It Means

Under RA 11210, the employee is entitled to full pay during the maternity leave period:

Private sector:
- “Full pay” usually means the full salary, consisting of:
  - SSS maternity benefit (like a daily cash allowance based on average salary credit)
  - Plus any difference that the employer must shoulder to make it equal to her full salary, if the law or IRR requires supplementation.
- The employer advances the maternity benefit and later reimburses from SSS, as allowed by SSS rules.
Public sector:
- “Full pay” refers to full salary, in accordance with CSC and DBM rules.
- The funding mechanism differs but the employee receives her full pay as if reporting for work.

B. SSS Contribution Conditions (Private Sector)

For SSS maternity benefits (which form part of the full pay in private sector):

The employee must have paid at least the prescribed minimum monthly contributions in the relevant period before the semester of childbirth or contingency (this is defined in SSS law and rules).
Important: Even if an employee does not qualify for SSS reimbursement because of contribution issues, the leave entitlement itself still exists; what may be affected is who bears the cost and/or whether reimbursement from SSS is available.

VIII. Extension of Maternity Leave: When Can She Add 30 Days Without Pay?

In addition to the 105 or 60 days with full pay, a female employee may choose to extend her maternity leave by 30 days without pay, provided that:

The extension is immediately continuous (directly follows) after the 105- or 60-day paid leave.
She notifies the employer, usually at least 45 days before the end of the paid leave or within any period provided in the IRR/company policy.

When does she “take” this extension?

The extra 30 days must start right after the paid maternity leave ends.
It cannot be split or used at a later, separate time.

IX. Allocation of Maternity Leave Days to the Father or Alternate Caregiver

RA 11210 also allows the female employee to transfer a portion of her maternity leave:

She may allocate up to 7 days of her maternity leave to:
- The child’s father, regardless of marital status; or
- An alternate caregiver (for example, a relative within fourth civil degree or the current partner) if the father is absent, deceased, or otherwise incapable.

For government employees, there are special rules that can allow longer leave for the father when both parents are in government service, but the core idea is that it is the mother’s maternity leave that is partially transferred.

When does this affect “when” she can take maternity leave?

The total entitlement remains 105 days (or 120 for solo parents); she has the option to transfer some days.
She still starts her maternity leave based on her pregnancy/childbirth timeline; the father or caregiver’s leave is carved out from that period, not separate from it.

X. Special Situations Affecting Timing

1. Probationary, Project-Based, Seasonal, and Fixed-Term Employees

These employees may take maternity leave whenever the contingency occurs, even if:

They are still on probation
The project is nearing completion
The contract is fixed-term

The key rules:

Maternity leave entitlement exists during the life of the contract.
If the contract validly ends (e.g., project completion, contract expiry) during the maternity leave, the law does not compel renewal, but the employer cannot end the contract just because the employee is pregnant or on maternity leave.

2. Resigned, Separated, or Terminated Employees

If the employee is already separated (resigned, retired, or terminated for valid cause) before the contingency, the right to leave against that specific employer generally ceases.
She may still be entitled to SSS maternity benefits (if she is an SSS member with sufficient contributions), even without an employer.

3. Multiple Employers

If a female worker has more than one employer (e.g., part-time jobs), then:

She may have separate employment relationships and, depending on SSS and IRR rules, may be able to claim maternity benefits associated with each, provided that contributions and procedural requirements are met.
Practically, she should coordinate with each employer about when she will take maternity leave in each workplace.

4. Solo Parents

A solo parent:

May take 105 days + 15 days = 120 days of maternity leave with full pay for live childbirth.
The timing rules are the same (continuous, can be pre- and post-natal, with a strong emphasis on the post-natal period).

5. Pregnancy Loss After Starting Maternity Leave

If the employee has already started her maternity leave (e.g., pre-natal portion) and then suffers a miscarriage or ETP, the total days she is entitled to (60 days) may be adjusted in accordance with the IRR and SSS rules. In practice, employers often treat the event as a shift in contingency but maintain continuous leave, subject to proper reclassification and documentation.

XI. Effect on Employment, Benefits, and Seniority

While not strictly about timing, these are crucial legal consequences during the period when she is on maternity leave:

Security of tenure:
- The employee cannot be dismissed or discriminated against because she is pregnant or availing maternity leave.
Counting of service:
- The period of maternity leave is treated as continuous service for purposes like:
  - Seniority
  - Promotion
  - Length-of-service benefits (e.g., retirement, separation pay computation), unless another law or valid agreement provides otherwise.
Benefits continuity:
- Company benefits (e.g., health insurance) may continue during the leave, subject to company policy and law.
No waiver:
- An employee cannot validly waive maternity leave benefits in a way that reduces statutory minima; any such waiver would generally be considered invalid.

XII. Summary: “When” Can an Employee Take Maternity Leave?

Putting it all together, an employee in the Philippines can take maternity leave:

Every time she becomes pregnant, for each pregnancy, regardless of frequency.
For live childbirth, she can use her 105 days (120 if solo parent):
- Before the expected date of delivery, as pre-natal leave, based on medical advice;
- After childbirth, as post-natal leave;
- The leave must be continuous and uninterrupted, with a substantial portion post-natal.
For miscarriage or emergency termination of pregnancy, she can take 60 days maternity leave, typically starting from the date of the miscarriage or ETP.
She may extend this by an additional 30 days without pay, immediately following the paid leave, if she opts to do so and timely informs the employer.
She may take maternity leave regardless of employment status (probationary, project-based, etc.), as long as the employment relationship still exists at the time of pregnancy contingency.
She may allocate up to 7 days of her leave to the father or an alternate caregiver, but this does not change when she can start her leave; it only reduces the days that she personally uses.

This is a general, high-level overview meant for information and education. Specific situations (e.g., contribution gaps, overlapping contracts, government vs private nuances) can get technical, so for borderline or unusual cases, it’s wise to consult a Philippine labor lawyer, HR specialist, or directly review the text and implementing rules of RA 11210, as well as current SSS and CSC issuances.