Maternity Leave & SSS: Who Pays What, When, and How (2025)

Quick answer

• Eligibility rule of thumb: The member must have at least three (3) monthly SSS contributions in the 12-month period immediately before the semester of childbirth/miscarriage/ETP. Source: SSS
• Payment flow: Employer advances the SSS maternity benefit in full within 30 days of the employee’s application, then seeks reimbursement from SSS. SSS Maternity page | PCW FAQ on RA 11210
• Full-pay requirement: Under the Expanded Maternity Leave Law (RA 11210), employees are entitled to 105 days with full pay for live birth (120 days if solo parent) and 60 days for miscarriage/ETP. Employers generally shoulder any salary differential (subject to listed exemptions). PCW | RA 11210 (text)
• Contributions during leave months: SSS contributions are tied to actual compensation. The SSS maternity benefit itself is not regular compensation. If the employer pays other compensable amounts (e.g., salary differential or other wages) during the leave month, those amounts are typically part of the monthly compensation base and the company should assess SSS, PhilHealth, and Pag-IBIG obligations accordingly under standard rules. When no compensable pay is due for a month, there is ordinarily no SSS deduction for that month for employed members.

What the law and issuances say

1. Entitlement & length of leave. 105 days with full pay (live birth), +15 days if solo parent; 60 days for miscarriage/ETP; option to add 30 days without pay. See PCW FAQ, RA 11210, and Joint IRR.
2. Advance + reimbursement. Employer advances full SSS maternity benefit; SSS reimburses up to 100% of the SSS-computed benefit upon validation. SSS
3. Salary differential. The difference between SSS benefit and full pay is generally borne by the employer (with DOLE exemptions available). PCW FAQ
4. Tax treatment (heads-up for payroll). Guidance indicates the SSS maternity benefit and salary differential are not subject to withholding tax on compensation (see 2019 BIR clarifications discussed by reputable tax advisories). Grant Thornton | Mercer (on deductibility)

Are SSS contributions due during maternity leave?

 
Principle: SSS contributions for employed members are computed from compensation actually paid for a given month. The SSS maternity benefit itself is a social insurance cash benefit (advanced by the employer and reimbursed by SSS) and is not regular compensation. If, however, the employer pays other compensable amounts during the leave month—such as salary differential or other wage items—those payments ordinarily form part of the monthly compensation base for statutory contributions and reporting, following standard SSS rules on compensation.

• If there’s compensable pay (e.g., salary differential): Assess and remit SSS/PhilHealth/Pag-IBIG based on company policy and prevailing regulatory definitions of “compensation.”
• If there’s no compensable pay for the month: No SSS contribution is usually due for that month for an employed member (no wages to base it on). Note that contribution eligibility for the benefit is determined by contributions paid before the semester of contingency. SSS
• Self-employed/voluntary members: Contributions are tied to income. If there’s no income in a month, there’s typically no obligation; they may opt to continue paying to keep their record active (subject to SSS rules). See IRR of RA 11199.

Because “compensation” and “de minimis” classifications can be nuanced, align your treatment with your payroll tax advisor and SSS account officer, especially if you provide allowances or other pay during leave.

Employer & HR: compliant process (step-by-step)

1. Verify eligibility (3 of 12 contribution rule, counted before the semester of contingency). SSS
2. Collect and file the maternity notification and required documents; advance full benefit within 30 days. SSS | PCW
3. Compute salary differential (if applicable) and pay in regular pay cycles; respect DOLE exemptions where granted. PCW
4. Reimbursement: File for SSS reimbursement with required proof of advance payment and forms (per latest SSS circular checklists). SSS Circular 2023-003 (docs checklist)
5. Payroll/tax treatment: Treat SSS maternity benefit and salary differential per current guidance; keep reconciliation and audit trail. Grant Thornton | Mercer
6. Records retention: Maintain records for audit (at least the statutory minimums).

Employee checklist

• Ensure your SSS contributions meet the 3-of-12 rule before the semester of childbirth/miscarriage/ETP. SSS
• Submit maternity notification and proofs early to HR.
• Confirm salary differential policy and timing of payouts with HR (and any DOLE-approved exemption, if applicable). PCW FAQ
• Know your options: allocate up to 7 days to the father/alternate caregiver; consider the 30-day no-pay extension if needed. PCW FAQ

Best practices (HR & employers)

• Advance and reconcile quickly to meet the 30-day rule and avoid employee cash-flow gaps. SSS
• Use a documented calculator (benefit + salary differential) and attach it to the file; ensure it matches the SSS ADSC rules. SSS
• Policy clarity on allowances/other pay during leave months and how those affect contributions; align with payroll tax advisor.
• Audit trail: keep proof of advance payment for SSS reimbursement (per SSS circular checklists). SSS Circular 2023-003
• Communication: provide a one-pager for expecting employees covering timelines, documents, computation samples, and who to contact.

FAQs

Do we have to keep remitting SSS contributions during maternity leave?

 
Remittance tracks actual compensable pay in a month. The SSS maternity benefit is not regular compensation. If you pay salary differential or other wages during the leave month, treat those per standard contribution rules; if no compensable pay is due for the month, there is ordinarily no SSS deduction for that month for employed members. SSS
 

Is the employer always liable for the salary differential?

 
Generally yes, to ensure “full pay,” but DOLE lists exemptions (micro-enterprises, distressed, etc.) subject to proof and approval. PCW FAQ (DOLE exemptions)
 

How many contributions are needed to qualify?

 
At least 3 monthly contributions in the 12-month period before the semester of contingency. Only contributions paid before that semester are counted. SSS
 

Are maternity benefits taxable?

 
Guidance indicates the SSS maternity benefit and the salary differential are not subject to withholding tax on compensation (see 2019 clarifications referenced by leading tax advisories). Coordinate with your tax advisor for current application. Grant Thornton