Salary Differential Computation Under Expanded Maternity With Sample Daily Pay of P1,150 Net of Mandatory Contribution
Salary differential under the expanded maternity law should be paid by the employer. The salary differential is the difference between the full pay and the SSS maternity benefit.
Related: Expanded Maternity IRR PDF
SSS Circular 2019-009
Sample Computation Based on NCR Minimum Wage
To illustrate, if the covered employee is based in NCR, the following is the computation following SSS’ sample presentation:
Full Pay (FP) = [(daily rate x factor) / 12] x maternity period in months
Where:
Daily rate Net of Mandatory Contributions – P1,150
Factor – 313
Maternity Period – 3.5 months (105 / 30 = 3.5)
Thus:
Full Pay = [(P1,150 per day x 313 days) / 12 months] x 3.5 months
= [(P359,950) / 12 months] x 3.5 months
= P29,995.8333 x 3.5 months
= P104,985.417
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SSS Maternity Benefit (SSMB) = [(MSC x 6) / 180] x 105
Where:
MSC – Monthly Salary Credit
Assuming MSC is P20,000.00
SSSMB = [(P20,000.00 per month x 6 months) / 180 days] x 105 days
= [P120,000 / 180 days] x 105 days
= P666.666667 per day x 105 days
= P70,000.00
Thus:
Salary Differential (SD) = FP – SSSMB
SD = P104,985.417 – P70,000.00
= P105,000.00 – P70,000.00 (rounded-off)
= P35,000.00
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