12
Oct
Salary Differential is Not Taxable Per BIR; RMC 105-2019 PDF
Salary differential is one of the novel features in the new maternity law. R.A. 11210 expanded the benefit by generally increasing it to 105 days subject to additional days under certain situations.
The Implementing Rules and Regulations have been issued by the Department of Labor and Employment.
Under Section 2 of the IRR, the following benefits are granted under the 105-day Expanded Maternity Law (EMLL) in the private sector:
- One hundred five (105) days for the live childbirth, regardless of the mode of delivery, and additional fifteen (15) days paid leave if the female worker qualifies as a solo parent under Republic Act No. 8972, or the “Solo Parents’ Welfare Act of 2000,” or
- Sixty (60) days paid leave for miscarriage and emergency termination of pregnancy.
Employed female workers shall receive full pay which consists of:
- SSS maternity benefit computed based on their average daily salary credit and
- Salary differential to be paid by the employer, if any.
Considering that the salary differential is to be paid by the employer is it taxable? The BIR rules it is. The BIR issued RMC 105-2019 regarding this matter. Below is the PDF version (original not mine):
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