How to Compute for SSS Maternity Benefit under the Expanded Maternity Law

How to Computes SSS Maternity Benefit under the new Expanded Maternity Law

How much will be my SSS Maternity Benefit Amount?

The computation and the amount of your SSS Maternity benefit are based on your Monthly Salary Credit of your SSS contribution. The Monthly salary credit (MSC) means the compensation base for contributions and benefits related to the total earnings for the month. The maximum compensation is P20,000, effective April 1, 2019. The higher your MSC are, the higher the amount you’ll get from SSS.

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Before we jump in to the computation of your would be SSS benefit, let us first dig in to what MSC is.

For example, if your monthly salary is P20,000 and you pay P2,400 per month for your SSS contribution, your monthly salary credit or MSC is P20,000.

As of June 2019 (time of writing of this post), P20,000 is the maximum MSC based on the Table of Contribution. It means that even if you receive a monthly income of P30,000 or P100,000 or any amount greater than P20,0000, your MSC still remains at P20,000.

On the other hand, the minimum salary credit is P2,250 for members with a declared monthly income below P2,250 who pay the minimum SSS contribution of P240 per month.

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So, how do you compute the SSS Maternity Benefit?

Generally, these are the steps when computing for the SSS Maternity Benefit:

  1. Identify your Semester of Contingency. Remember the Semester of Contigency we mentioned in the early part of the article?
    Exclude the semester of contingency (delivery or miscarriage) by counting 12 months backwards starting from the month prior to your semester of contingency.
  2. Identify the six highest monthly salary credits within the 12-month period.
    Add the 6 highest monthly salary credits to get the total monthly salary credit. If you have only 3 or 4 or 5 contributions within those 12 months prior to your semester of contingency then only add the monthly salary credit within those months available.
  3. Divide the total monthly salary credit by 180 days to get the average daily salary credit.
  4. Multiply the daily maternity allowance depending on the following criteria:
    • For Normal Deliver – 105 days
    • For Ceasarean Delivery105 days
    • Abortion, Miscarriage 60 days
    • Solo Parent (either Normal or Ceasarean) – 120 days

Previously, Normal delivery is 60 days only and CS is 72 days only.

Example SSS Maternity Benefit Computation

Contingency Month/Delivery Month: February 2020

Semester of Contingency: October 2019-March 2020

12 Month Period prior to Semester of Contingency:November 2018-September 2019

From November 2018 – September 2019, the SSS Member should have at least 3 months contribution to qualify for the SSS Maternity Benefit.

Get the Monthly Salary Credit of the 6 highest posted contribution during the 12 Month Period prior to semester of Contingency

Example

MonthContributionMonthly Salary Credit
Nov 20181,430.0013,000
Jan 20191,540.0014,000
Feb 20191,705.0015,500
April 20191,860.0015,500
June 20191,860.0015,500
July 20191,980.0016,500

Add the 6 highest monthly Salary Credit

13,000 + 14,000 + 15,500 + 15,500 + 15,500< + 16,500 = 89,500

Divide the sum into 180 days to get the daily maternity allowance

89,500/180 = 497.22 (Daily Maternity Allowance)

Multiply the daily maternity allowance depending on the following criteria:

– For Normal Deliver – 105 days

– For Ceasarean Delivery – 105 days

– Abortion, Miscarriage – 60 days

– Solo Parent (either Normal or Ceasarean) – 120 days

If Normal or Ceasarean Delivery, multiply the daily maternity allowance into 105 days

497.22 x 105 = 52, 185 (Maternity Benefit)

If member is a solo parent (regardless if Normal or Ceasarean Delivery), multiply the daily maternity allowance into 120 days

497.22 x 105 = 59, 666.4(Maternity Benefit)

The lowest Maternity Benefit amount under the Expanded Maternity Law is P2,250 for Abortion and Miscarriage and P3,937.5 for Normal and Ceasarean Delivery, if a member’s Monthly Salary Credit was only P2,250 (lowest SSS Monthly Salary Credit starting April 2019) and has only three monthly contribution within the twelve month period prior to the semester of delivery.

The maximum Maternity Benefit possible is P70,000 pesos for Normal and Ceasarean Delivery and 80,000 for Solo Parent (either Normal or Ceasarean Delivery) provided that the member has at least six monthly contribution of Monthly Salary Credit P20,000.

We will continually update this article, if a new procedure or computation will be adopted by SSS.

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