What is the salary differential?
RA 11210 says employed women get full pay during maternity leave. SSS pays the maternity benefit (up to ₱70,000 for 105 days), and the employer pays the difference between your full pay and the SSS benefit. That difference is the salary differential.
Example: ₱40,000 a month
- Full pay for 105 days: ₱40,000 × 3.5 months = ₱140,000.00.
- SSS benefit (max): ₱70,000.00.
- Salary differential: ₱70,000.00.
Salary differential by monthly salary (105 days)
| Monthly salary | Full pay | SSS benefit | Employer pays |
|---|---|---|---|
| ₱20,000 | ₱70,000.00 | ₱70,000.00 | ₱0.00 |
| ₱25,000 | ₱87,500.00 | ₱70,000.00 | ₱17,500.00 |
| ₱30,000 | ₱105,000.00 | ₱70,000.00 | ₱35,000.00 |
| ₱40,000 | ₱140,000.00 | ₱70,000.00 | ₱70,000.00 |
| ₱60,000 | ₱210,000.00 | ₱70,000.00 | ₱140,000.00 |
| ₱80,000 | ₱280,000.00 | ₱70,000.00 | ₱210,000.00 |
These figures use monthly salary × 3.5 months as full pay. Some employers compute full pay from your daily rate and the factor they use (261, 313 or 365 days), and may deduct your share of SSS, PhilHealth and Pag-IBIG contributions for the period, so your payslip can differ a little.
Who is exempt from paying it?
- Distressed establishments (as certified by DOLE).
- Retail or service businesses with not more than 10 workers.
- Micro business enterprises (BMBEs) with total assets of not more than ₱3 million.
- Employers that already give an equal or better benefit.
Exempt employers must apply for the exemption with DOLE.
Tax
The SSS maternity benefit is tax-free. BIR (RMC No. 105-2019) also treats the salary differential required by RA 11210 as exempt from income tax.
Allocating days to the father
You can allocate up to 7 of your 105 days to the child’s father (on top of his 7-day paternity leave) or to an alternate caregiver. The allocated days are paid as part of your maternity leave, so the total paid days stay the same. Tell your employer in writing before you start your leave.
FAQ
How is the maternity salary differential computed?
Full pay for the leave minus the SSS maternity benefit. Full pay for 105 days is about 3.5 months of salary.
How much is the salary differential on ₱40,000 a month?
₱70,000.00: full pay of ₱140,000.00 minus the SSS benefit of ₱70,000.00.
Is the salary differential taxable?
No. BIR RMC No. 105-2019 treats both the SSS maternity benefit and the salary differential under RA 11210 as exempt from income tax.
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).