The Social Security System (SSS) Maternity Benefit in the Philippines is designed to provide financial assistance to female members who are unable to work due to childbirth or miscarriage. The benefit is based on the member’s contributions and salary credits. Calculating the exact amount can be a bit complex, so this guide will walk you through the process step-by-step.
Eligibility Requirements for SSS Maternity Benefit
To qualify for the SSS Maternity Benefit, a female member must meet the following criteria:
- Active SSS Membership: You must be an SSS member with regular contributions.
- Paid at least three (3) monthly contributions: You should have paid contributions within the 12-month period immediately preceding the semester of your childbirth or miscarriage.
- Notification: Submit a Maternity Notification (MAT-1) form to SSS at least 60 days from conception or as soon as pregnancy is confirmed.
How the SSS Maternity Benefit is Calculated
The amount of the member’s daily maternity benefit allowance is based on the Average Daily Salary Credit (ADSC). The ADSC is computed based on the member’s total monthly salary credits (MSC) from SSS contributions within the 12-month period before the semester of childbirth or miscarriage.
Formula for Average Daily Salary Credit (ADSC):
The SSS maternity benefit amount is based on the ADSC multiplied by the number of days you are entitled to for maternity leave, depending on the type of pregnancy:
- 60 days for miscarriage or emergency termination of pregnancy.
- 105 days for live childbirth (whether normal or via caesarean section).
- 120 days for solo parents under R.A. 8972 (Solo Parents’ Welfare Act of 2000), which grants an additional 15 days.
Step-by-Step Process for Calculating SSS Maternity Benefit
Process | Example Calculation |
Average Daily Salary Credit (ADSC) |
The ADSC is calculated by taking the member’s total monthly salary credits for 12 months and dividing it by 180. Example: Total MSC = PHP 120,000 ÷ 180 = PHP 666.67 |
Daily Maternity Benefit Allowance | The ADSC represents the daily maternity benefit allowance. This is multiplied by the number of approved maternity leave days. |
For Normal or Caesarean Childbirth |
Multiply the ADSC by 105 days. Example: PHP 666.67 × 105 days = PHP 70,000.35 |
For Miscarriage or Emergency Termination |
Multiply the ADSC by 60 days. Example: PHP 666.67 × 60 days = PHP 40,000.20 |
For Solo Parents |
Multiply the ADSC by 120 days. Example: PHP 666.67 × 120 days = PHP 80,000.40 |
Example Calculation Scenarios
1. For a Normal Childbirth (105 days)
Let’s assume that the total monthly salary credits (MSC) for a member in the 12-month period before the semester of childbirth amount to PHP 120,000.
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Step 1: Calculate the ADSC
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Step 2: Compute the Maternity Benefit for 105 Days
This is the total benefit the member will receive for normal or caesarean childbirth.
2. For a Miscarriage (60 days)
If the same member suffers a miscarriage, the total number of days for which she is entitled to a maternity benefit is 60.
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Step 1: Use the same ADSC of PHP 666.67 (calculated from total MSC of PHP 120,000).
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Step 2: Compute the Maternity Benefit for 60 Days
This is the amount the member will receive for miscarriage or emergency termination.
3. For Solo Parents (120 days)
Under R.A. 8972 (Solo Parents’ Welfare Act of 2000), solo parents are entitled to an additional 15 days of paid maternity leave, for a total of 120 days.
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Step 1: Use the same ADSC of PHP 666.67 (calculated from total MSC of PHP 120,000).
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Step 2: Compute the Maternity Benefit for 120 Days
Solo parents will receive this amount during their maternity leave.
Additional Considerations
- Solo Parents' Welfare Act (R.A. 8972): If you're a solo parent, you're entitled to an additional 15 days of paid maternity leave, making the total 120 days.
- Tax Exemption: The SSS Maternity Benefit is not subject to tax, so members will receive the full benefit amount.
- Advance Payment: The benefit can be paid in advance, especially for employed members. Employers often pay it in advance and then claim reimbursement from SSS.