How SSS computes the maternity benefit
- Find your semester of contingency: the two consecutive quarters ending in the quarter of your delivery (or miscarriage).
- Look at the 12 months before that semester. You need at least 3 monthly contributions paid in that period.
- Add your 6 highest monthly salary credits (MSC) in that period and divide by 180. That is your average daily salary credit (ADSC).
- Multiply by the number of compensable days.
| Situation | Days paid | Maximum benefit |
|---|---|---|
| Live birth (normal or caesarean) | 105 | ₱70,000 |
| Solo parent (RA 8972 / RA 11861) | 120 | ₱80,000 |
| Miscarriage or emergency termination of pregnancy | 60 | ₱40,000 |
The maximum comes from the ₱20,000 MSC used for benefits under the regular SSS program: 6 × ₱20,000 ÷ 180 = ₱666.67 a day. Your MSC follows the SSS contribution table (₱5,000 to ₱35,000 in ₱500 steps), but the part above ₱20,000 goes to the MySSS Pension Booster.
Full pay and the salary differential
RA 11210 gives employed women full pay for the leave. Your employer advances the SSS benefit and pays the salary differential — the difference between your full pay and the SSS benefit. This calculator estimates full pay as monthly salary × days ÷ 30 (105 days = 3.5 months). Employers may deduct your share of SSS, PhilHealth and Pag-IBIG for the leave period.
Other things to know
- You may give up to 7 of your 105 days to the child’s father or an alternate caregiver.
- You can extend your leave by 30 days without pay.
- The benefit applies to every pregnancy, regardless of civil status.
- Notify your employer (or SSS directly, if self-employed or voluntary) of your pregnancy and expected delivery date.
FAQ
What is the maximum SSS maternity benefit in 2026?
₱70,000 for a live birth (105 days), ₱80,000 for solo parents (120 days) and ₱40,000 for miscarriage (60 days), based on the ₱20,000 maximum MSC for benefits.
How much is the SSS maternity benefit on a ₱15,000 salary?
With 12 months paid, the MSC is ₱15,000, the daily rate is ₱500.00 and the benefit for 105 days is ₱52,500.00.
Which months count for a February 2027 delivery?
The semester of contingency is Oct 2026 – Mar 2027, so the 12-month period is Oct 2025 – Sep 2026. You need at least 3 contributions paid in that window.
How much is the salary differential on ₱25,000 a month?
Full pay for 105 days is ₱87,500.00. SSS pays ₱70,000.00, so the employer adds ₱17,500.00.
Sources (checked 5 November 2026): RA 11210 (105-Day Expanded Maternity Leave Law) and its IRR; SSS “Maternity Benefit” page — eligibility of 3 monthly contributions in the 12 months before the semester of contingency, ADSC = sum of the 6 highest MSC ÷ 180, 105/120/60 compensable days, benefits under the regular SSS program based on MSC up to ₱20,000 (sss.gov.ph); SSS Circular No. 2024-006 contribution schedule (MSC ₱5,000–₱35,000) in force since January 2025; BIR RMC No. 105-2019 (tax treatment of maternity benefits); PwC Philippines on computing the salary differential (full pay = monthly salary × 3.5 months).