Where ₱70,000 comes from
- Benefits under the regular SSS program are based on monthly salary credits (MSC) of up to ₱20,000.
- 6 highest MSC: 6 × ₱20,000 = ₱120,000.
- Average daily salary credit: ₱120,000 ÷ 180 = ₱666.67.
- 105 days × ₱666.67 = ₱70,000.00.
Since January 2025 the MSC goes up to ₱35,000, but the part above ₱20,000 is credited to your MySSS Pension Booster (the Mandatory Provident Fund). It builds your retirement savings — it does not raise short-term benefits like maternity, sickness or salary loans.
Who reaches the maximum?
Your MSC is ₱20,000 when your monthly compensation is ₱19,750 or more. You also need contributions at that level for at least six months of the 12-month period before your semester of contingency.
| Monthly salary | Your MSC | SSS benefit (105 days) | Salary differential |
|---|---|---|---|
| ₱19,750 | ₱20,000 | ₱70,000.00 | ₱0.00 |
| ₱20,000 | ₱20,000 | ₱70,000.00 | ₱0.00 |
| ₱25,000 | ₱25,000 | ₱70,000.00 | ₱17,500.00 |
| ₱35,000 | ₱35,000 | ₱70,000.00 | ₱52,500.00 |
| ₱50,000 | ₱35,000 | ₱70,000.00 | ₱105,000.00 |
The rest comes from your employer
Employed mothers get full pay. On ₱35,000 a month, full pay for 105 days is ₱122,500.00; SSS covers ₱70,000.00 and your employer adds the salary differential of ₱52,500.00. Self-employed and voluntary members receive only the SSS benefit.
Solo parents and miscarriage
Solo parents get 15 extra days (120 days), so the maximum is ₱80,000. For miscarriage or emergency termination of pregnancy the leave is 60 days and the maximum is ₱40,000.
How the benefit is paid
If you are employed, your employer usually advances the full SSS maternity benefit (often in one payment) and is later reimbursed by SSS. Self-employed, voluntary and OFW members receive the benefit directly from SSS through their registered disbursement account. Make sure your account is enrolled in My.SSS before you give birth.
FAQ
What is the maximum SSS maternity benefit?
₱70,000.00 for 105 days (₱666.67 × 105), or ₱80,000 for solo parents.
Why is my benefit ₱70,000 if I contribute on ₱35,000?
Because benefits under the regular SSS program use MSC up to ₱20,000. The part above that goes to your MySSS Pension Booster account.
What salary gives the maximum maternity benefit?
₱19,750 a month or more, with at least six contributions at the ₱20,000 MSC in the 12-month period that counts.
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).