SSS Maternity Benefit 2026: How to Compute Your Daily Allowance

The Expanded Maternity Leave Law (Republic Act No. 11210) guarantees Filipino women up to 105 days of paid maternity leave, with SSS shouldering a significant portion of the benefit. In 2026, with the new 15% contribution rate fully in effect, the way your benefit is computed has shifted — and understanding the formula is essential to ensuring you receive every peso you are entitled to.

1. Who Is Eligible for SSS Maternity Benefit?

To qualify for the SSS Maternity Benefit in 2026, a female SSS member must satisfy all of the following conditions:

• Has paid at least three (3) monthly contributions in the 12-month period immediately before the semester of her childbirth, miscarriage, or emergency termination of pregnancy.
• Has notified her employer (or SSS directly, if self-employed/voluntary) of her pregnancy and expected date of delivery.
• Has not yet availed of more than five (5) prior maternity benefit claims (the law covers up to the first five deliveries).

2. The Step-by-Step Computation Formula

The SSS Maternity Benefit is computed based on your Average Daily Salary Credit (ADSC). Here is the exact process:

Step 1: Identify Your Credit Period

Identify the six (6) highest monthly salary credits (MSC) within the 12-month period immediately before the semester of your delivery.

Step 2: Compute the Average Monthly Salary Credit (AMSC)

Add the six highest MSCs and divide by 6 to get your AMSC.

Step 3: Compute the Average Daily Salary Credit (ADSC)

Divide the AMSC by 180 days (the SSS standard divisor).

Step 4: Compute the Total Benefit

Multiply the ADSC by the number of covered leave days (100% of daily salary credit for the entire leave period).

Worked Example (Monthly Salary: ₱30,000)

3. How the Employer Advances the Benefit

In practice, your employer is required to advance the full maternity benefit to you within 30 days of your filing of the maternity leave notification. The employer then reimburses themselves from SSS. This means you should never have to wait for SSS to process your claim before receiving your pay during maternity leave.

If your employer fails to advance the benefit, you can file a maternity benefit reimbursement claim directly with SSS, bypassing the employer entirely.

4. Impact on Your 13th Month Pay

A frequently misunderstood rule concerns the 13th month pay computation during a maternity leave year. Because the SSS — not the employer — pays the maternity benefit, the months you were on leave are not counted as "basic salary earned" from your employer's perspective. This results in a proportionally reduced 13th month pay for that calendar year. However, your total income for the year (employer salary + SSS benefit) generally remains whole.

5. Filing Your 2026 Maternity Benefit Claim

1. Notify your employer and SSS of your pregnancy as early as possible (at least 60 days before your expected delivery date).
2. Submit the SSS Maternity Notification Form (MAT-1) through the My.SSS portal or to your HR department.
3. After delivery, submit the MAT-2 form along with your birth certificate (or fetal death certificate for miscarriage) within 10 years of delivery.
4. Your employer processes the reimbursement from SSS within 60 days.