Expanded Maternity Leave Salary Differential Computation
Expanded maternity leave requires employers to pay the salary differential between the full pay and the SSS maternity benefit.
Related: Expanded Maternity IRR PDF
SSS Circular 2019-009
To illustrate, if the covered employee is based in NCR, the following is the computation pursuant to SSS:
Full Pay (FP) = [(daily rate x factor) / 12] x maternity period in months
Where:
Daily rate – P537
Factor – 313
Maternity Period – 3.5 months (105 / 30 = 3.5)
Thus:
Full Pay = [(P537 per day x 313 days) / 12 months] x 3.5 months
= [(P168,081) / 12 months] x 3.5 months
= P14,006.75 x 3.5 months
= P49,023.63
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SSS Maternity Benefit (SSMB) = [(MSC x 6) / 180] x 105
Where:
MSC – Monthly Salary Credit
Assuming MSC is P14,000.00
SSSMB = [(P14,000.00 per month x 6 months) / 180 days] x 105 days
= [P84,000 / 180 days] x 105 days
= P466.666667 per day x 105 days
= P49,000.00
Full Pay Less Mandatory Contributions (FPLMC)
Assuming total mandatory contribution is P2,984
FPLMC = FP – Mandatory Contributions
= P49,023.63 – P2,984
= P46,039.5502
Thus:
Salary Differential (SD) = FPLMC – SSSMB
SD = P46,039.55 – P49,000.00
= -P2,960.45
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