One of the most valuable benefits available to working women in the Philippines is the SSS Maternity Benefit. It provides financial assistance during a time when employees need it most — before and after giving birth. What many employees don’t know is that the employer is responsible for advancing the full benefit amount, and then later gets reimbursed by the Social Security System (SSS).
In this blog post, we’ll explain how the process works, what employers are required to do, and what to expect if your company releases the benefit only after childbirth — a common practice in the Philippines.
âś… What Is the SSS Maternity Benefit?
The SSS Maternity Benefit is a cash benefit granted to female SSS members who are unable to work due to childbirth, miscarriage, or emergency termination of pregnancy. The benefit is based on the member’s monthly salary credit and can cover up to 120 days of paid leave, depending on the circumstances.
đź“‹ Who Is Eligible?
To qualify, the female employee must:
Have at least three (3) monthly contributions within the 12-month period before the semester of childbirth or miscarriage
Have notified her employer of the pregnancy through an SSS Maternity Notification Form (MAT-1)
Be an active SSS member at the time of the claim
🏛️ Employer’s Responsibility: Advancing the Benefit
Under the Expanded Maternity Leave Law, employers are required to advance the full amount of the SSS maternity benefit within 30 calendar days from the date the employee files the maternity leave request and submits complete documentation.
The key responsibilities of the employer include:
Receiving the maternity notification from the employee
Reporting the pregnancy to SSS through the employer portal
Computing the maternity benefit based on the SSS rules
Advancing the full benefit amount to the employee (in lump sum or based on company policy)
Filing for reimbursement with the SSS afterward
đź’° When Do Employers Release the Maternity Benefit?
While the law requires the employer to pay within 30 days of the maternity leave filing, some companies follow a different practice:
🔸 They release the maternity benefit only after the employee gives birth.
This approach, while common, can be stressful for the expecting mother. It’s often done by employers to avoid overpayment in case of miscarriage or if the employee fails to complete the required documentation.
If your employer follows this practice, here are a few things to note:
It is still their legal obligation to advance the benefit — the only question is the timing of the release.
You can politely ask HR to release it earlier, citing the 30-day requirement.
Reimbursement to the employer from SSS can be done after childbirth, but advance payment to you is required by law.
🧾 What About Salary Differential?
In addition to the SSS maternity benefit, employers may also be required to pay the salary differential — the difference between the employee’s full monthly salary and the SSS maternity benefit.
However, exemptions may apply to:
Small businesses with 10 employees or fewer
Distressed companies or those with temporary closure
Establishments exempted by the Department of Labor and Employment (DOLE)
Even if exempt from the salary differential, the employer must still advance the full SSS maternity benefit.
đź“Ś Reimbursement Process for Employers
Once the employer has advanced the benefit, they can file a reimbursement claim with the SSS. This is done through the My.SSS employer account using the Maternity Benefit Reimbursement Application (MBRA).
The SSS Maternity Benefit is a powerful support system for working mothers. While the law mandates employers to advance the benefit within 30 days of leave filing, practices vary across companies — with some releasing it only after childbirth. If this happens, don’t hesitate to communicate with your HR department and clarify your rights under the law.
Understanding the process empowers you to receive your full entitlement and prepare better for your maternity journey. If you’re expecting or planning to start a family, now is the time to review your SSS contributions, know your benefits, and keep communication open with your employer.
