WEB-Expanded Meternity Leave Law (EMLL)
WEB-Expanded Meternity Leave Law (EMLL)
WEB-Expanded Meternity Leave Law (EMLL)
• Regardless of:
▪ Civil Status
▪ Legitimacy of the Child
▪ Frequency of pregnancy
Eligibility
• With at least 3 monthly contributions in the 12-month
period immediately preceding the semester of childbirth,
miscarriage or emergency termination of pregnancy
The SSS shall consider only those contributions paid prior to
the semester of contingency.
• Has notified her employer of her pregnancy and the
expected date of her childbirth, which notice shall be
transmitted to the SSS in accordance with the rules and
regulations it may provide.
Unemployed/SE/VM/OFW/Non-working spouse may give
notice directly to SSS
EXPANDED MATERNITY BENEFIT
Manner of Payment
▪ Advanced by the employer within 30 Days from the filing of
Maternity Leave Application
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HOW TO COMPUTE FOR
SALARY DIFFERENTIAL
3. Compute for SSS maternity benefit
Assuming the formula in computing for it is as follows:
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HOW TO COMPUTE FOR
SALARY DIFFERENTIAL
4. Subtract the SSS maternity benefit to the amount of full pay less
social contributions
Salary differential = full pay – SSS maternity benefit
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HOW TO COMPUTE FOR
SALARY DIFFERENTIAL
Gross pay ₱49,023.63
Less social contributions for 3.5 months:
SSS 1,960.00
PhilHealth 721.88
Pag-IBIG 350.00
Total deductions 3,031.88
Amount less social contributions 45,991.75
SSS maternity benefit 49,000.00
Salary differential -₱3,008.25
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HOW TO COMPUTE FOR
SALARY DIFFERENTIAL
Gross pay ₱116,853.33
Less social contributions for 3.5 months:
SSS 2,800.00
PhilHealth 1,636.25
Pag-IBIG 350.00
Total deductions 4,786.25
Amount less social contributions 112,067.08
SSS maternity benefit 70,000.00
Salary differential ₱42,067.08
Daily salary of ₱1,280.00, factor 313
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PAYMENT OF MATERNITY BENEFIT ADJUSTMENT
3. For female members who delivered live child but resulted to death of
the newborn.
• Child’s birth certificate duly registered with the LCR or issued by PSA; or
• Child’s death certificate duly registered with the LCR or issued by PSA
PLEASE READ THE INSTRUCTIONS AND REMINDERS AT THE BACK BEFORE FILLING OUT THIS FORM. PRINT ALL
INFORMATION IN CAPITAL LETTERS AND USE BLACK INK ONLY.
SS NUMBER NAME OF MEMBER (LA ST NA M E) (FIRST NA M E) (M IDDLE NA M E) (SUFFIX)
Yes. I want to allocate ______________________ days, which shall be deducted from my SSS maternity benefit, to:
number o f days (1to 7 days)
Name: ________________________________________________________________
Relationship: Child's father Alternate caregiver
REMINDERS
1. Alternate caregiver must be a relative within the fourth degree of consanguinity or your current partner sharing the
same household.
2. Child's father or alternate caregiver must be currently employed.
3. Allocation of maternity leave credits will be valid for live childbirth only.
4. Maternity Notification with Allocation of Maternity Leave Credits duly received by the SSS or Maternity Notification
Submission Confirmaton (if filed thru the SSS Website or thru SSIT) shall be attached to the Maternity Benefit
Application/Maternity Benef
EXPANDED MATERNITY BENEFIT
Liability of an Employer
Dispute Resolution
• Social Security Commission (SSC) – for any dispute, controversy,
or claim as regards the grant of SSS maternity leave benefit.
Applicability of Guidelines
▪ Shall be observed for childbirth, miscarriage and emergency
termination of pregnancy occurring on or after 11 Mar
2019.