Female SSS members are entitled to maternity benefits. Whether she is an employed member or is voluntarily contributing to the system, she must be granted the necessary financial support as her privilege under the SSS, provided she meets the basic documentary and contribution requirements of the system.
How does one compute for her SSS maternity benefit and how do you determine if the member is qualified?
1. IMPORTANT TERMS USED IN SSS MATERNITY BENEFITS
a. Quarter – refers to THREE CONSECUTIVE months ending in March, June, September, and December.
- January, February, and March
- April, May, and June
- July, August, and September
- October, November, and December.
b. Semester – refers to TWO CONSECUTIVE quarters
- January to March and April to June – that is one semester.
- July to September and October to December – that is one semester.
- April to June and July to September – that is one semester.
- October to December (of the current year) and January to March (of the following year) – that is one semester.
c. Semester of Contingency – refers to two (2) consecutive quarters ending in the quarter of contingency.
- If the month of delivery or miscarriage is May, the quarter of contingency covers the months of April, May, and June.
- While the Semester of Contingency covers the months of January, February, March, April, May, and June.
d. Monthly Salary Credit or MSC – refers to the compensation base related to your total earnings for the month. You may refer to the SSS contribution table we shared in this post (hyperlink to 2018 SSS contribution table).
Example: If you are earning P8,300 per month, your MSC is P8,500.
2. Maternity Benefit Computation
Example: If the member will give birth on June 2018:
- Exclude the semester of delivery so that:
- The applicable quarter covers the months of April, May, and June.
- The semester of contingency covers the months of January to June 2018.
Therefore, you must exclude January to June 2018 from the computation.
- Count 12 months backward starting from the month immediately before the semester of delivery.
- If June 2018 is the expected month of delivery, count backwards to December to January 2017.
- To qualify, the member needs to have at least three posted contributions during the January to December 2017 period.
- Identify three up to six highest MSCs from January 2017 to December 2017. Example, if the six highest MSCs are P15,000 and P16,000, add them to get the total salary credit:
15,000 + 15,000
15,000 + 16,000
16,000 + 16,000
= P93,000 – Total Monthly Salary Credit (MSC)
- Divide the total MSC by 180 days to get the average daily salary credit:
P93,000/180 days = P516.67 – This now is your Daily Maternity Allowance.
- From your Daily Maternity Allowance of P516.67, multiply by the applicable number of days of your delivery type:
- Normal delivery – 60 days
- Caesarian section – 78 days
P516.67 * 60 days (normal delivery) = P31,000.20
P516.67 * 78 days (caesarian section) = P40,300.26
Reminders when claiming your maternity benefit:
- The SSS Maternity Benefit is only applicable to the first four deliveries, including miscarriages.
- If you are employed member, the benefit will be paid to you in advance by your employer.
- If you are self-employed, separated and voluntary members, the benefit will pay the benefit directly to you after delivery, provided that your Maternity Reimbursement Claim was duly approved.
- Make sure that you have submitted a Maternity Notification to your Employer (if employed) or directly to the SSS (if self-employed, voluntary member, or separated from employment). Failure to advise SSS of your pregnancy may cause delays or even disqualification from claiming your benefit.
- Always make sure that your SSS contributions are complete, up-to-date, and accurate in order to avail of SSS benefits.