When did the law take effect?
The law took effect on 11 March 2019.
When did the IRR take effect?
The IRR took effect on 18 May 2019.
When can female workers avail of the benefits under R.A No. 11210?
Female workers who underwent live childbirth, miscarriage, or emergency termination of pregnancy on 11 March 2019 and onwards shall be entitled to the maternity leave benefits under R.A 11210.
What are the benefits for those who gave live childbirth?
For live childbirth:
105 days maternity leave (full pay)
Additional 15days, for solo parents, as defined in R.A No.8972 or the Solo Parents' Welfare Act of 2000
Option to extend for 30 days without pay
Option to allocate up to seven (7) days of the maternity leave to the child's father or the alternate caregiver
> Extended maternity leave with pay is allowed, chargeable against the female employee's sick leave credits, and vacation leave credits in case her sick leave credits have been exhausted.
What are the benefits for those who suffered q miscarriage or emergency termination of pregnancy?
60 days maternity leave with full pay
Can someone who delivered stillbirth avail of maternity leave? For how long? What benefits are entitled to her?
Yes. A female employee who delivered stillbirth can avail of maternity leave. She is entitled to 60days of maternity leave with full pay.
Can a female employee re-apply for maternity leave if they get pregnant again?
Yes. They can apply for maternity leave in every instance of pregnancy.
Are maternity leave benefits taxable?
As per RMC 105-2019 - Clarifying the proper tax treatment of maternity leave benefits under Republic Act (RA) No. 11210, otherwise known as the “105-Day Expanded Maternity Leave Law”
Section 2.78.1(B)(1)(e) of the Revenue Regulations No. 2-98, as amended prescribes that payment of benefits made under the Social Security System Act of 1954, as amended, are exempt from withholding tax. Since this provision does not provide any qualification in granting tax exemption on payments of benefits under the SSS law, the salary differential is also exempt from withholding taxes.
What does full pay mean? What does it consist of?
Full pay consists of basic salary and allowances as may be provided under existing guidelines.
If the child dies shortly after delivery, is the female employee entitled to avail of maternity leave?
Yes, the female employee is entitled to 105 days maternity leave with full pay, as her right to enjoy the benefit has already accrued from the live childbirth.
If the female employee dies or becomes permanently incapacitated after childbirth, is there a need to return the maternity leave benefits she received?
There is no need to return the maternity leave benefits received. Under the law, the balance of maternity leave benefits of a female employee who died or became permanently incapacitated shall accrue to the child's father or, in his death, absence, or incapacity, to an alternate caregiver.
What is the allocation of maternity leave?
A female worker entitled to maternity leave benefits may, at her option, allocate up to seven (7) days of said benefits to the child's father, whether or not the same is married to the female worker. The allocated benefit granted to the child's father under R.A No. 11210 is over and above that which is provided under R.A No. 8187 or the "Paternity Leave Act of 1996".
In case of death, absence, or incapacity of the child's father, the female worker may allocate to an alternate caregiver who may be any of the following, upon the election of the mother taking into account the best interest of the child:
A relative within the fourth degree of consanguinity; or
The current partner, regardless of sexual orientation or gender identity, of the female worker sharing the same household.
Who is a relative within the fourth degree of consanguinity?
A relative within the fourth degree of consanguinity is someone who is related to the female employee by blood and shares the same ancestry or lineage. Examples of relatives within the fourth degree of consanguinity are as follows:
1st degree: Parents, children
2nd degree: Siblings (brothers/sisters), grandparents, grandchild
3rd degree: Nephews, nieces, uncles, aunts
4th degree: First cousins
What are examples of proof of relationship?
Philippine Statistics Authority (PSA) or Local Civil Registrar (LCR) issued Certificate of Live Birth
Marriage Certificate
Barangay Certificate
Other bona fide documents that can prove a filial relationship
What are the requirements in the allocation of maternity leave?
To allocate up to seven (7) days of maternity leave, the female worker must submit a prior notice in writing to the head of the office/agency, with her maternity notification form and proof of relationship.
How should allocated leave be used or enjoyed?
The allocated leave can be used or enjoyed in a continuous or intermittent manner within the duration of the maternity leave.
What are the requirements for Maternity Notification?
The following documents shall be submitted to the employer:
Accomplish Maternity Notification Form
Attached Ultrasound Report as proof of pregnancy
Attached Allocation Form (if applicable)
Attached 2 valid id's
What are the requirements to enjoy maternity leave?
The following documents shall be submitted to the employer to enjoy maternity leave:
Submit Maternity Leave Request in BambooHR
Attached Medical Certificate issued by the attending physician, as proof of pregnancy and estimated date of delivery
Solo Parent I.D., for solo parents who want to avail of the additional maternity leave of 15 days.
When is the application for maternity leave required to be filed in BambooHR?
Must be filed to the BambooHR the soonest, preferably thirty (30) days before the expected delivery date of the female employee. In emergency cases, the application for maternity leave may be filed immediately after the emergency.
Can an unmarried female employee avail of maternity leave?
Yes. Maternity leave can be availed or regardless of the civil status of the female employee.
Will a female employee who gave live childbirth receive the same maternity leave benefits regardless of the mode of her delivery?
Yes. The 105 days maternity leave with full pay shall be granted in case of live childbirth, regardless of the mode of delivery, whether normal or caesarian.
What are the requirements for Maternity Reimbursement?
The following documents shall be submitted to the employer:
Accomplish Maternity Reimbursement Form
Attached Medical Records
> If Normal Delivery:
Accomplished Maternity Reimbursement Form
Original Birth Certificate of the baby
2 Valid Id’s
> If Caesarean Delivery:
1. Accomplished Maternity Reimbursement Form
Original Birth Certificate of the baby
2 Valid Id’s
Operating Room Record
Discharge Summary Report
Medical/Clinical Abstract
Delivery Report
Note: You can secure those mentioned medical documents from the hospital where you will give birth.
Does the counting of maternity leave period include Saturdays, Sundays, and holidays?
Yes. The maternity leave period is counted in calendar days, inclusive of Saturdays, Sundays, and holidays. This is in consonance with the rule that maternity leave should be availed of in a continuous and uninterrupted manner.
Can maternity leave be availed of prior to the delivery date?
Yes. A female employee can avail of maternity leave of not more than forty-five (45) days prior to her delivery date for pre-natal care purposes.
Can the enjoyment of maternity leave be divided into two (2) phases or availed of on a protracted basis?
No. The enjoyment of maternity leave cannot be deferred to some later time. It should be availed of in a continuous and uninterrupted manner.
Can the extended maternity leave of up to thirty (30) days be charged against the sick/vacation leave credits of the female employee?
Yes. In case of live childbirth, the female worker has the option to extend her maternity leave for an additional thirty (30) days without pay, or use her earned sick/vacation leave credits for extended leave with pay.
Can the female employee return to work during the unexpired period of her maternity leave?
No. Under Sec.3 of R.A No. 11210 provides that the enjoyment of maternity leave shall not be deferred but shall be in a continuous and uninterrupted manner. Thus, a female worker shall fully enjoy her maternity leave, 105 or 60 days, as the case may be. If she returns to work during the unexpired period of her maternity leave, she shall not be paid for actual services rendered since maternity leave shall no longer be commutable or convertible to cash.
How should the additional 15 days of maternity leave for solo parenthood can the female employee present?
The additional maternity leave of fifteen (15) days for solo parents should be availed of in a continuous and uninterrupted manner immediately after the expiration of the approved maternity leave.
Apart from the Solo Parent I.D., what other proof of solo parenthood can the female employee present?
Pursuant to Sec.10, Article IV of the IRR of R.A No.8972 or the Solo Parents Welfare Act of 2000, the Solo Parent Identification Card (ID) is an indispensable requirement to avail of all solo parent benefits.
There being no alternative thereto, a valid Solo Parent ID shall be secured and presented in order to enjoy the additional fifteen (15) days maternity leave benefit for solo parents.
Can the application for maternity leave be given due course notwithstanding the pendency of an administrative case filed against the female employee?
Yes. A female employee is not barred under R.A No. 11210 from enjoying maternity leave with full pay in case she has pending administrative cases.
Exclude the semester of contingency
Select the six highest monthly salary credits within the 12-month period immediately preceding the semester of contingency
Divide the total monthly salary credit by 180 to get the average daily salary credit (ADSC)
Multiply the ADSC by 105 days, 120 days (Solo Parent), 60 days (miscarriage/ETP)
Here is a sample computation:
HOW TO COMPUTE FOR SALARY DIFFERENTIAL
Determine the amount of Full Pay
Full Pay refers to actual remuneration of earnings paid by an employer to a worker for services rendered on normal working days and hours not lower than the wage rate fixed by the Regional Tripartite wages and Productivity Board including allowances provided for under existing company policy or collective bargaining agreement, if any, Full Pay in the public sector includes the basic salary and allowances as may be provided under existing guidelines.
Full Pay = Monthly Salary x Maternity period in months
Monthly Salary = (Daily Rate x Factor)/12
Factor: 313 (for 1 rest day) or 261 (for 2 rest day/s)
Here is a sample computation:
Full Pay = [(Daily Rate x Factor)/12] x Maternity period in months
Compute for amount less social contributions (employee’s share)
For the Expanded Maternity Leave Law, contributions for SSS, PhilHealth and Pag-IBIG should be paid during the duration of your Maternity Leave, which will be equivalent to 3.5 months (for 105-days), 4 months *for 120-days) and 2 months (for 60 days). This will be deducted from your Full Pay.
Compute for SSS Maternity Benefit
[(MSC x 6) / 180] x 105
for this example, the MSC of the member is 12,000 PHP
Subtract the SSS Maternity Benefit to the amount of Full Pay less Social Contributions
A quick summary of all computations done above.
