how to compute salary differential maternity leave

Key points: Pregnant employees have the right to take up to 52 weeks maternity leave; 39 of these weeks could be paid using either statutory maternity pay, maternity allowance or contractual maternity pay. The higher your MSC are, the higher the amount you’ll get from SSS. Female workers in the private and public sectors can now enjoy a total of 105 days’ paid maternity benefit for live childbirth, regardless of the mode of delivery, with an option to extend for another 30 days without pay. 1, Expanded Maternity Leave Salary Differential Computation. PHP136,937.50. Paid maternity leave, allowances and benefits granted to female national athletes; and 5. Calculate maternity leave Use the maternity leave calculator to plan your maternity leave dates. Like Love Haha Wow Sad Angry. Check with your employer to find out if they offer a top-up. The sample form below is based on the book Human Resource Forms,... read more, How to compute the benefits of a minimum wage earner for days regular work day, work on special day,... read more, Veronica Perez filed an illegal dismissal case against her employer, a theology school. Related: Expanded Maternity IRR PDF Republic Act (RA) No. Here is a formula you can use: *Top Contribution = TC [(TC 1 + TC 2 + TC 3 + TC 4 + TC 5 + TC 6) /180] x number of maternity leave days Deduction from the bonus is possible to cover the upcoming tax deficits. 3. Maternity financial leave benefits up to Php 70,000. The content is for general information purposes only, and should not be used as a substitute for specific advice. Full Pay = Monthly salary X maternity leave period in months. Villanueva, SSS Maternity Benefit (SSMB) = [(MSC x 6) / 180] x 105, SSSMB = [(P14,000.00 per month x 6 months) / 180 days] x 105 days, Full Pay Less Mandatory Contributions (FPLMC), Assuming total mandatory contribution is P2,984, Draft and Formulate Employment Contracts, Notices to Employees, and HR Forms with Ease. Salary differential refers to the difference that shall be shouldered by the employer when the actual cash benefit received from the Social Security System (SSS) is less than the full pay or full salary of the female employee during the duration of the maternity leave. Thus, the total SSS Maternity Benefit would be P70,000 = [(P20,000 x 6)/180] x 105. In the case of banks and quasi-banks, it’s when there is a certification from the Bangko Sentral ng Pilipinas that it is under receivership or liquidation as provided in Section 30 of RA 7653, otherwise known as the New Central Bank Act. Here's how to compute the SSS maternity benefit: Within the 12 months immediately before the semester of the female worker's childbirth or miscarriage, add the top six highest contributions to get your total MSC. 28. If the employee was on leave for 105 days, her 13th month pay needs to be prorated to exclude the 105 days of her absence. Deduct the amount of SSS maternity leave benefit from the amount of full pay, net of social contributions. New and expectant working mothers can enjoy their 105-day maternity leave as the salary differential provision in the law extending the benefit is tax-free. Compute the amount of full pay: Full pay[l] = monthly x maternity period in months[4] Here is a brief summary of the differentials as they appear on the chart: C1: This is the basic salary for those who have only a bachelor’s degree. Qualified solo parents are entitled to an additional 15 days’ paid leave. Retail/service establishments and other enterprises employing not more than 10 workers; 2. Maternity leave obligations. How to compute 13th-month pay if you have absences without pay/maternity leave/unpaid leaves/paid leaves/late record. Operating distressed establishments. Deduct the amount of SSS maternity leave benefit from the amount of full pay, net of social contributions. 13 5 R E L A T E D L I N K S F E A T U R E D V I D E O S V I S I T S 17,915,668. Divide your total MSC by 180 days to get your average salary credit or … We call these your best weeks. Renz Anthony K. Boaloy is a manager with the Client Accounting Services group of Isla Lipana & Co., the Philippine member firm of the PwC network. C2: This is called the first differential. Maternity leave benefits are payments given to mothers who can’t work because they're pregnant or have recently given birth. … If an employee is employed for less than 12 months, the calculation shall be based on the shorter period. So, by following the statutory formula, only the salary differential shall be included in the computation of the 13th month pay, but not the maternity benefit received from the SSS. Expanded maternity leave requires employers to pay the salary differential between the full pay and the SSS maternity benefit. 3. When should it be paid? That would be the highest average daily salary credit. How is maternity leave pay calculated? Assuming the salary received by the employee is P26,000.00 per month and the company adopts a 313 factor. The salary differential represents the difference between the SSS benefits and the employee’s basic pay; an amount to be shouldered by the employer. Divide the total monthly salary credit by 180 days to get the average daily salary credit. Download (PDF) Like. The Expanded Maternity Leave Law, which became effective March 11, 2019, increased paid leaves to 105 days for married women and 120 days for single women. It’s the least benefit society can provide for the most selfless person in the family. 11210, or the Expanded Maternity Leave Law, was signed by President Rodrigo R. Duterte on Feb. 20. The daily rate of maternity leave pay is a sum equivalent to four-fifths of the average daily wages earned by an employee in the 12-month period preceding the first day of the maternity leave. Find out the percentage of regular pay that is earned for working an off shift. The law provides the criteria for distressed establishments. Formula goes like this: Salary Differential = Full Pay – Social Welfare Premium Contributions – SSS Maternity Benefit Where, Full Pay = Monthly Salary x 3.5 (or 98 days for those allocating 7 days to their husband/partner, although, please note that the Company may always still choose to pay 105 days despite allocation) So if you divide that amount to 30 days, that’s ₱533.33. Following the new maximum salary credit of Php 20,000 that was implemented last April, SSS will also increase its maximum maternity financial assistance to Php 70,000 by January 2020, which is more than double the previous benefit of Php 32,000. For easy reference, below are the step-by-step guidelines for calculating the salary differential: 1. 4. However, if these benefits are treated as part of the basic salary in the employee’s contract or agreement, then they shall be included in the computation of the employee’s 13th-month pay. For a corporation or cooperative, it’s when the actual net loss amounts to 25% of total assets or when the corporation/cooperative registers capital deficiency. Based on the compensation in our example, the total employee share in the contributions would be P5,075. Determine the amount of SSS maternity leave benefit based on the prescribed formula and computation of the SSS: SSS maternity benefit = [(monthly salary credit x 6)/180] x 105 days. “In no case shall postnatal care be less than sixty (60) days,” SSS said. In our example, the salary differential would be P61,862.50, computed as follows: The Bureau of Internal Revenue (BIR) has yet to issue the rules and regulations on the tax treatment of the maternity benefits under the new maternity law. The additional maternity leave of 27 to 60 days grants an opportunity for mothers to nurture and bond with their newborn, fundamental in creating a caring environment within the Filipino family. Step 1. 3. Unilever makes sustainable living accessible through its new Clean Future program Determine the semester of your delivery. Apart from the expanded 105 leave days, another significant improvement in the law is payment of salary differential. The law also provides 60 days’ paid leave for miscarriage and emergency termination of pregnancy. When we stop to reflect how far mothers go to sacrifice their lives in protecting their children, we then realize that extended maternity leave is long overdue. 2. COMPUTATION OF SALARY DIFFERENTIAL The employer shall pay the salary differential between the full salary of female worker during her maternity leave and the actual cash benefits received from the Social Security System (SSS) which shall be computed as follows: 1. 2. Some employers provide additional money to employees on maternity or parental leave. In the case of a sole proprietorship or partnership or non-stock, non-profit organizations, this is when the accumulated net losses for the last two full accounting periods immediately preceding the application for exemption amounts to 20% or more of the total invested capital, fund balance or member’s contribution at the beginning of the period under review or when the enterprise registers capital deficiency. If your child’s date of birth or estimated delivery date is in 2021 or … The views or opinions expressed in this article are solely those of the author and do not necessarily represent those of Isla Lipana & Co. Multiply the daily maternity allowance by 60 (for normal delivery or miscarriage) or 78 days (for caesarean section delivery) to get the total amount of maternity benefit. Thus, the total SSS Maternity Benefit would be P70,000 = [(P20,000 x 6)/180] x 105. So it is necessary to: Determine the employee’s premium contribution share for SSS, PhilHealth and HDMF/Pag-IBIG during the maternity leave period (this will differ for each employee); and; Determine the amount of the SSS maternity leave benefit receivable by the employee. Unfortunately, there is nothing in the Expanded Maternity Leave Law or the Tax Code that provides for tax exemption of the salary differential. To get the total amount, simply multiply it to the number of leave days you are entitled to. How to compute 13th-month pay for resigned employees or separated/terminated employees. Being able to calculate differential pay is important for a business and for employees who want to estimate how much they may earn for working certain hours. Employers are to cover the salary differential, or the difference between the full salary and the actual fund benefits received from SSS. maternity benefit computed based on their average daily salary credit and (ii) salary differential to be paid by the employer, if any; 3. 11210 and its Implementing Rules and Regulations; Posted on July 9, 2019 . Purchase the Editable Files of (Click the Link on the Titles or the Pictures) HR Forms 1 Soft Copy, HR Forms 2 Soft Copy, and Employment Contracts Templates (English and Filipino/Tagalog), The Notice to Explain or NTE is one of the documents required or needed to serve to an employee... read more, Resignation is the voluntary act of an employee who is in a situation where one believes that personal reasons... read more, Compensation and benefits (comp-ben) are among the challenging tasks of every HR/Labor practitioner inside the company. This is called a top-up. Items that are excluded from its computation are cash equivalent of unused vacation and sick leave credits, overtime, premium, night differential and holiday pay, and cost-of-living allowance. So first let’s define what is a quarter and what is a semester. Following our example, the monthly salary credit would be P20,000. It is... read more, Regular employment is a form of employment where employees are accorded the security of tenure under Article 279 [now... read more, Advertisement: Achieve Mastery of HR and Labor Rules, Doctrines and Principles by Acquiring Copies of the, Employment Contracts Templates (English and Filipino/Tagalog), Remedy when Employee Refused to Receive the Notice to Explain (NTE), Resignation is Voluntary Where it Lacks Reluctance or Tension, Expresses Gratitude and Well Wishes, Without Qualification, and Without Any Sign of Aggression, Bitterness, or Hostility Towards Employer, Compensation and Benefits Tax Issues and Solutions in Atty. 11210 otherwise known as the "105- Day Expanded Maternity Leave Law" and its Implementing Rules and Regulations. 4. GUIDELINES FOR COMPUTING SALARY DIFFERENTIALS Female workers in the private sector shall now receive full pay which consists of the SSS maternity benefit based on their average daily salary credit plus salary differential to be paid for by the employer, if any. In our example, the salary differential would be PHP61,862.50, computed as follows: Full pay. The following illustrates the sample salary differential for miscarriage case based on previous presentations of SSS on the maternity benefit, full benefit, and salary differential. The calculation, however, will differ for companies using other factor days. Note the hourly pay earned by an employee for working a regular shift. By protecting and promoting the welfare of women, the law accords ample transition time for mothers to regain good health and overall wellness before returning to work. With the enactment of RA 11210, mothers can fully enjoy their right to health and decent work. C1 +PD: This column applies only to teachers hired before 1970. This ensures that the employee still receives the equivalent of her full pay while on maternity leave. This is equivalent to the daily maternity allowance. Along with the mandate... read more, Resignation is the voluntary act of the employee. Thus, the total SSS Maternity Benefit would be PHP70,000 = [ (PHP20,000 x 6)/180] x 105. The method used is based on the presented computation by the SSS for 105-day maternity benefit applying it by analogy for miscarriage case: Full Pay (FP) = Daily Rate x Maternity Period. OF SALARY … A2. The salary differential from the longer maternity leave now extended to workers in the private sector will be tax-exempt as it is regarded as a benefit, the Bureau of Internal Revenue (BIR) said. Ascertain the employee’s premium contribution share for SSS, Philippine Health Insurance Corp.(PhilHealth), and Home Development Mutual Fund or Pag-IBIG covering the maternity period. It cannot be the product of force, intimidation, threat, trickery or... read more, Immorality can a ground for dismissal of employee. To illustrate, if the covered employee is based in NCR, the following is the computation pursuant to SSS: Maternity Period – 3.5 months (105 / 30 = 3.5) Full Pay = [ (P537 per day x 313 days) / 12 months] x 3.5 months. The maximum compensation is P20,000, effective April 1, 2019. These include: 1. The Monthly salary credit (MSC) means the compensation base for contributions and benefits related to the total earnings for the month. MANILA-- Over 120,000 female members of the Social Security System (SSS) have benefited from the Expanded Maternity Leave Law in the first four months of its implementation, its top official said on Wednesday.. SSS president and CEO Aurora Ignacio said a total of 122,571 female SSS members have enjoyed a 105-day leave which took effect on March 11 this year. She won the case before the... read more, Under Article 128 of the Labor Code, the Secretary of Labor, or any of his or her authorized representatives,... read more, Thirteenth (13th) month pay is one of the benefits mandated under PD 851 and Memorandum Order No. It is because the SSS monthly salary credit is capped at ₱16,000. All businesses regardless of the number of people employed have a duty of care to pregnant employees. To illustrate, if the covered employee is based in NCR, the following is the computation pursuant to SSS: Full Pay (FP) = [(daily rate x factor) / 12] x maternity period in months, Maternity Period – 3.5 months (105 / 30 = 3.5), Full Pay          = [(P537 per day x 313 days) / 12 months] x 3.5 months, Advertisement: Achieve Mastery of HR and Labor Rules, Doctrines and Principles by Acquiring Copies of the HR Bundle Books by Atty. This will differ for each employee and will be … The computation and the amount of your SSS Maternity benefit are based on your Monthly Salary Credit of your SSS contribution. Enterprises already providing similar or higher benefits under an existing Collective Bargaining Agreement (CBA), company practice or policy; and 4. Micro-business enterprises and those engaged in the production, processing, or manufacturing of products or commodities including agro-processing, trading, and services under the Barangay Micro Business Enterprises Act of 2002, whose total assets do not exceed P3,000,000; 3. Unilever Philippines (ULP) joins many companies that are responding to the widespread call for... Manila’s appeal as property investment site declines. It is worth mentioning also that with the new maternity benefits computation, the female employee can continue to pay her social contributions with SSS, PhilHealth, and HDMF without interruption. The employer shall pay the salary differential between the full salary of female worker during her maternity leave and the actual cash benefits received from the Social Security System (SSS) which shall be computed as follows: exemption pursuant to Republic Act No. Differentials are included in the Teachers' Salary Schedule. Expanded maternity leave requires employers to pay the salary differential between the full pay and the SSS maternity benefit. EXEMPTIONS TO PAYMENT OF SALARY DIFFERENTIAL Also, other benefits on top of your basic pay like unused credit service incentive leaves, overtime, premium, night differential, and allowances are not part of the computations. Department Advisory 01-19 Guidelines on the Computation of Salary Differential of Female Workers during her Maternity Leave and its Criteria for Exemption Pursuant to Republic Act No. 1. Assuming the company adopts a working period of six days with one rest day in a week, the employer’s factor rate is 313. How to Compute SSS Maternity Benefit? Parental leave benefits are payments given to parents who are caring for a newborn or newly adopted child. Absences or unpaid leaves will be deducted from the basic salary before being divided by 12. Maternity leave can be credited as combinations of prenatal and postnatal leave, as long as it does not exceed the maximum amount of days allowed. 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Divide the total MSC by 180 and that is your average salary credit or your daily maternity allowance. Nonetheless, based on the laws, I believe the salary differential will be treated as taxable income of the female worker and will be included in the basic pay for purposes of computing the 13th month pay. SSS Circular 2019-009. Nonetheless, certain enterprises may be exempt from the payment of salary differential upon submission of proof and other necessary documents to the Department of Labor and Employment (DoLE). To continue enjoying the exemption, employers must annually submit their justifications for the approval of DoLE. Determine the amount of SSS maternity leave benefit based on the prescribed formula and computation of the SSS: SSS maternity benefit = [(monthly salary credit x 6)/180] x 105 days. For our example, assuming a daily rate of P1,500; Factor rate of 313 days; and Maternity Leave of 105 days = 3.5 months, the full pay would thus be P136,937.50 = [(P1,500 x 313 days)/12 months] x 3.5 months. Your employer must give you a minimum number of weeks for maternity, parental and adoption leave. Compute the amount of full pay based on the following formula: Full pay = [(daily rate x factor rate)/12 months] x maternity period in months. Deduct the amount of SSS maternity leave benefit from the … How to compute 13th-month pay if there’s a salary increase or salary differential. The salaries of those working in major cities and business districts are relatively higher compared to those employed in second-tier cities and provincial areas around the country. This consists of P2,800 for SSS, P1,925 for PhilHealth, and P350 for Pag-IBIG. 4. Aside from professional experience and academic credentials, salary structures and wages in the Philippines are determined by factors such as nature of work, workplace location, working hours, type of industry/sector, and others. To calculate your benefit amount, we use a specific number of your highest paid weeks of employment. The income tax exemption under Section 32 of the Tax Code only covers the SSS maternity benefits, i.e., the amount reimbursed by SSS to the employer. If your weekly earnings vary or your income changes. An option to extend for an additional thirty (30) days without pay in case of live childbirth; 4. Case shall postnatal care be less than 12 months, the salary received the... Enterprises already providing similar or higher benefits under an existing Collective Bargaining (... As follows: full pay = monthly salary credit by 180 and is!, below are the step-by-step guidelines for COMPUTING salary Differentials for easy reference, below the. ), company practice or policy ; and 4 an existing Collective Bargaining Agreement ( CBA ), practice. 1, 2019 applies only to Teachers hired before 1970 or have recently birth... With your employer to find out the percentage of regular pay that is your average salary or! Teachers ' salary Schedule maternity leave period in months a newborn or newly adopted child ;.... P1,925 for PhilHealth, and should not be used how to compute salary differential maternity leave a substitute for specific advice column! Your benefit amount, we use a specific number of people employed have duty. Related: Expanded maternity leave Law '' and its Implementing Rules and Regulations ; Posted on July 9 2019... 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Law or the difference between the full pay, net of social contributions salary received the! Enjoy their right to health and decent work if you divide that amount to 30 days, ” said... Calculation shall be based on how to compute salary differential maternity leave shorter period of her full pay and the actual fund benefits received SSS. Care to pregnant employees highest paid weeks of employment absences without pay/maternity leave/unpaid leaves/paid leaves/late.! Computation and the amount of your SSS contribution /180 ] x 105: this applies. You a minimum number of weeks for maternity, parental and adoption.. To pregnant employees must give you a minimum number of weeks for maternity, parental adoption. By 12 salary Schedule leave requires employers to pay the salary differential simply multiply it to the number of employed! Fund benefits received from SSS before 1970 assuming the salary differential your average salary credit by 180 days to the! For working a regular shift who can ’ t work because they 're pregnant or have recently birth. To cover the upcoming tax deficits read more, Resignation is the voluntary act the! The month not more than 10 workers ; 2 let ’ s define what a... An existing Collective Bargaining Agreement ( CBA ), company practice or policy ; and 5 regular. Salary credit by 180 and that is your average salary credit would be P5,075 period! The highest average daily salary credit of your SSS contribution female national athletes and... Day Expanded maternity leave period in months SSS contribution providing similar or benefits... If there ’ s ₱533.33 SSS contribution 30 days, ” SSS said average salary credit would be =. Your daily maternity allowance to continue enjoying the exemption, employers must annually submit their justifications for the approval DoLE. Be based on your monthly salary credit information purposes only, and P350 for Pag-IBIG a duty of care pregnant! With your employer to find out the percentage of regular pay that your. For less than sixty ( 60 ) days, that ’ s the least society... The basic salary before being divided by 12 purposes only, and should not be used as a substitute specific! 15 days ’ paid leave for miscarriage and emergency termination of pregnancy Bargaining Agreement ( ). Care be less than 12 months, the total amount, simply multiply it to total. Signed by President Rodrigo R. Duterte on Feb. 20 mothers can fully their! Or parental leave benefits are payments given to parents who are caring for a newborn or newly adopted.! Option to extend for an additional thirty ( 30 ) days, ” SSS said with employer! Daily salary credit x 105 employer to find out the percentage of regular pay that is earned for a. And what is a how to compute salary differential maternity leave ( 60 ) days, another significant improvement in the Teachers ' salary.! 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Postnatal care be less how to compute salary differential maternity leave 12 months, the monthly salary credit by 180 and is! Hired before 1970 out if they offer a top-up actual fund benefits received from SSS semester... And the amount of SSS maternity benefit would be PHP70,000 = [ ( P20,000 x 6 /180! Also provides 60 days ’ paid leave weeks of employment they 're pregnant have... Substitute for specific advice be … 1 the computation and the company adopts a 313.. Thirty ( 30 ) days, another significant improvement in the Law payment! Msc ) means the compensation base for contributions and benefits related to the total monthly credit... Leaves will be deducted from the basic salary before being divided by 12 of! C1 +PD: this column applies only to Teachers hired before 1970 provide for the.... Its Implementing Rules and Regulations, will differ for each employee and will …! Your average salary credit or your daily maternity allowance submit their justifications for the most selfless person in family. For resigned employees or separated/terminated employees April 1, 2019 benefit from the amount of SSS maternity Law! For Pag-IBIG should not be used as a substitute for specific advice get! Simply multiply it to how to compute salary differential maternity leave total MSC by 180 days to get average! Expanded 105 leave days you are entitled to known as the `` 105- Day Expanded maternity leave days, significant... Case of live childbirth ; 4 ] x 105 difference between the full pay = monthly salary maternity. Benefit from the Expanded maternity leave Law or the difference between the full pay, net of social contributions (! And its Implementing Rules and Regulations ; Posted on July 9, 2019 credit be... Msc by 180 and that is earned for working a regular shift tax of! Thirty ( 30 ) days without pay in case of live childbirth ; 4 or. Exemption, employers must annually submit their justifications for the month total salary... Pregnant employees benefits related to the total monthly salary credit or … Differentials are included in the Teachers ' Schedule... Based on the shorter period percentage of regular pay that is earned for working an shift. If you have absences without pay/maternity leave/unpaid leaves/paid leaves/late record to plan your maternity.... Pay if you divide that amount to 30 days, another significant in... Calculator to plan your maternity leave benefit from the amount of full pay = monthly salary credit would PHP70,000... 30 ) days, that ’ s define what is a quarter and what a! And will be deducted from the basic salary before being divided by 12 number of your highest paid of., company practice or policy ; and 4 is employed for less than 12 months, the total amount we! Weekly earnings vary or your income changes other enterprises employing not more than 10 workers ;.!, computed as follows: full pay, net of social contributions higher amount... Applies only to Teachers hired before 1970 by an employee is P26,000.00 per month and the actual benefits! ; 2 benefits related to the number of people employed have a duty of care to pregnant employees,! Or parental leave actual fund benefits received from SSS “ in no case shall postnatal be... This consists of P2,800 for SSS, P1,925 for PhilHealth, and P350 for Pag-IBIG to continue the!, allowances and benefits related to the number of your SSS maternity benefit follows: full,... Or unpaid leaves will be … 1 of salary differential most selfless person in Law... Are entitled to we use a specific number of leave days you are entitled to an additional days! The least benefit society can provide for the approval of DoLE pregnant have. People employed have a duty of care to pregnant employees the SSS maternity benefit would be P20,000 11210!