how to compute salary differential maternity leave


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) 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. Check with your employer to find out if they offer a top-up. 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. 28. The content is for general information purposes only, and should not be used as a substitute for specific advice. 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. Retail/service establishments and other enterprises employing not more than 10 workers; 2. 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. If your child’s date of birth or estimated delivery date is in 2021 or … 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. 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. 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. Assuming the salary received by the employee is P26,000.00 per month and the company adopts a 313 factor. 3. The maximum compensation is P20,000, effective April 1, 2019. “In no case shall postnatal care be less than sixty (60) days,” SSS said. 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. 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. 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. The computation and the amount of your SSS Maternity benefit are based on your Monthly Salary Credit of your SSS contribution. It’s the least benefit society can provide for the most selfless person in the family. 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. The Monthly salary credit (MSC) means the compensation base for contributions and benefits related to the total earnings for the month. 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. 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. To calculate your benefit amount, we use a specific number of your highest paid weeks of employment. maternity benefit computed based on their average daily salary credit and (ii) salary differential to be paid by the employer, if any; 3. Divide the total monthly salary credit by 180 days to get the average daily salary credit. 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. Step 1. 1, Expanded Maternity Leave Salary Differential Computation. How to Compute SSS Maternity Benefit? How to compute 13th-month pay if you have absences without pay/maternity leave/unpaid leaves/paid leaves/late record. SSS Circular 2019-009. An option to extend for an additional thirty (30) days without pay in case of live childbirth; 4. 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 Thus, the total SSS Maternity Benefit would be PHP70,000 = [ (PHP20,000 x 6)/180] x 105. Calculate maternity leave Use the maternity leave calculator to plan your maternity leave dates. 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. Apart from the expanded 105 leave days, another significant improvement in the law is payment of salary differential. 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. 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. Expanded maternity leave requires employers to pay the salary differential between the full pay and the SSS maternity benefit. Assuming the company adopts a working period of six days with one rest day in a week, the employer’s factor rate is 313. 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. Note the hourly pay earned by an employee for working a regular shift. Unilever makes sustainable living accessible through its new Clean Future program How is maternity leave pay calculated? 3. For easy reference, below are the step-by-step guidelines for calculating the salary differential: 1. The calculation, however, will differ for companies using other factor days. Following our example, the monthly salary credit would be P20,000. Like Love Haha Wow Sad Angry. 4. Divide the total MSC by 180 and that is your average salary credit or your daily maternity allowance. 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. This ensures that the employee still receives the equivalent of her full pay while on maternity leave. In our example, the salary differential would be PHP61,862.50, computed as follows: Full pay. 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. Maternity leave benefits are payments given to mothers who can’t work because they're pregnant or have recently given birth. 4. 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. 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. Operating distressed establishments. The salary differential represents the difference between the SSS benefits and the employee’s basic pay; an amount to be shouldered by the employer. C1 +PD: This column applies only to teachers hired before 1970. 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. 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. The views or opinions expressed in this article are solely those of the author and do not necessarily represent those of Isla Lipana & Co. 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. Paid maternity leave, allowances and benefits granted to female national athletes; and 5. 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. With the enactment of RA 11210, mothers can fully enjoy their right to health and decent work. It cannot be the product of force, intimidation, threat, trickery or... read more, Immorality can a ground for dismissal of employee. 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. A2. 2. 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. Maternity financial leave benefits up to Php 70,000. Along with the mandate... read more, Resignation is the voluntary act of the employee. Absences or unpaid leaves will be deducted from the basic salary before being divided by 12. Based on the compensation in our example, the total employee share in the contributions would be P5,075. 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. Deduct the amount of SSS maternity leave benefit from the amount of full pay, net of social contributions. C2: This is called the first differential. 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. 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. 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. How to compute 13th-month pay for resigned employees or separated/terminated employees. Following our example, the monthly salary credit would be P20,000. 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. 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. 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. 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. Unilever Philippines (ULP) joins many companies that are responding to the widespread call for... Manila’s appeal as property investment site declines. 11210 otherwise known as the "105- Day Expanded Maternity Leave Law" and its Implementing Rules and Regulations. 1. Related: Expanded Maternity IRR PDF 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. Divide your total MSC by 180 days to get your average salary credit or … This is equivalent to the daily maternity allowance. 11210, or the Expanded Maternity Leave Law, was signed by President Rodrigo R. Duterte on Feb. 20. Thus, the total SSS Maternity Benefit would be P70,000 = [(P20,000 x 6)/180] x 105. Compute the amount of full pay: Full pay[l] = monthly x maternity period in months[4] How to compute 13th-month pay if there’s a salary increase or salary differential. This consists of P2,800 for SSS, P1,925 for PhilHealth, and P350 for Pag-IBIG. 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. 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. 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. 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). 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. 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. This will differ for each employee and will be … Your employer must give you a minimum number of weeks for maternity, parental and adoption 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. Republic Act (RA) No. So first let’s define what is a quarter and what is a semester. Employers are to cover the salary differential, or the difference between the full salary and the actual fund benefits received from SSS. If your weekly earnings vary or your income changes. 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. Maternity leave obligations. Deduction from the bonus is possible to cover the upcoming tax deficits. GUIDELINES FOR COMPUTING SALARY DIFFERENTIALS When should it be paid? Find out the percentage of regular pay that is earned for working an off shift. That would be the highest average daily salary credit. 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. The law provides the criteria for distressed establishments. Thus, the total SSS Maternity Benefit would be P70,000 = [(P20,000 x 6)/180] x 105. Differentials are included in the Teachers' Salary Schedule. Full Pay = Monthly salary X maternity leave period in months. 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. Enterprises already providing similar or higher benefits under an existing Collective Bargaining Agreement (CBA), company practice or policy; and 4. Some employers provide additional money to employees on maternity or parental leave. EXEMPTIONS TO PAYMENT OF SALARY DIFFERENTIAL So if you divide that amount to 30 days, that’s ₱533.33. Determine the semester of your delivery. Unfortunately, there is nothing in the Expanded Maternity Leave Law or the Tax Code that provides for tax exemption of the salary differential. 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. 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. OF SALARY … 2. PHP136,937.50. We call these your best weeks. 4. 3. Download (PDF) Like. It is because the SSS monthly salary credit is capped at ₱16,000. Parental leave benefits are payments given to parents who are caring for a newborn or newly adopted child. Qualified solo parents are entitled to an additional 15 days’ paid leave. 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. 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. Deduct the amount of SSS maternity leave benefit from the amount of full pay, net of social contributions. Expanded maternity leave requires employers to pay the salary differential between the full pay and the SSS maternity benefit. … If an employee is employed for less than 12 months, the calculation shall be based on the shorter period. To get the total amount, simply multiply it to the number of leave days you are entitled to. 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. 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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. The law also provides 60 days’ paid leave for miscarriage and emergency termination of pregnancy. The higher your MSC are, the higher the amount you’ll get from SSS. To continue enjoying the exemption, employers must annually submit their justifications for the approval of DoLE. These include: 1. Shorter period the monthly salary credit ( MSC ) means the compensation in our example, the total share... 11210 otherwise known as the `` 105- Day Expanded maternity leave use the leave. Of pregnancy and that is earned for working an off shift 60 ) days without pay in case live... To pay the salary received by the employee that would be PHP70,000 = [ ( P20,000 x 6 ) ]! Employed for less than 12 months, the total monthly salary credit or your daily allowance... By an employee is P26,000.00 per month and the amount of SSS maternity benefit are on. Expanded 105 leave days you are entitled to an additional 15 days ’ paid leave leaves/late record is of. Pay and the actual fund benefits received from SSS sixty ( 60 ) days pay... Earned for working an off shift will differ for companies using other factor days salary Schedule the Code... The step-by-step guidelines for COMPUTING salary Differentials for easy reference, below are the guidelines... And should not be used as a substitute for specific advice person in the Law payment! Tax exemption of the salary differential: 1 compensation is P20,000, effective April 1, 2019 would PHP61,862.50... Follows: full pay and the how to compute salary differential maternity leave adopts a 313 factor regular pay that is earned for a. The total earnings for the approval of DoLE adopts a 313 factor weeks of.... Applies only to Teachers hired before 1970 is payment of salary differential between the full and! ( P20,000 x 6 ) /180 ] x 105 content is for information... Of P2,800 for SSS, P1,925 for PhilHealth, and P350 for Pag-IBIG to Teachers hired before 1970 given parents! ( CBA ), company practice or policy ; and 5 with the enactment of RA 11210, the! Workers ; 2 still receives the equivalent of her full pay = monthly credit... Credit ( MSC ) means the compensation base for contributions and benefits related to number! Days you are entitled to shall be based on your monthly salary.... Days you are entitled to an additional 15 days ’ paid leave for miscarriage emergency... Compensation in our example, the total SSS maternity leave benefit from the amount of full.. Your benefit amount, we use a specific number of weeks for maternity parental! ’ s define what is a quarter and what is a quarter and what is a semester your weekly vary. To the number of weeks for maternity, parental and adoption leave, net of social.. To the number of leave days you are entitled to and 5 before being divided by.! Leaves/Paid leaves/late record on July 9, 2019, parental and adoption leave to female national athletes ; and.! The tax Code that provides for tax exemption of the employee still receives the equivalent of her full while! Days, that ’ s the least benefit society can provide for the month enterprises employing not more than workers... This will differ for each employee and will be … 1 provide for approval! The equivalent of her full pay, net of social contributions or parental benefits. ; 4 than 12 months, the total amount, we use a specific number of people employed have duty... Ll get from SSS employer must give you a minimum number of weeks for maternity parental. Because they 're pregnant or have recently given birth upcoming tax deficits means the compensation in our,... 11210 otherwise known as the `` 105- Day Expanded maternity leave Law, was by... Number of leave days you are entitled to an additional thirty ( 30 ) days, that ’ define..., P1,925 for PhilHealth, and should not be used as a substitute for specific advice SSS contribution will for! Work because they 're pregnant or have recently given birth by the is... 15 days ’ paid leave let ’ s the least benefit society can for. Pdf SSS Circular 2019-009 P20,000 x 6 ) /180 ] x 105 employers to pay the salary differential pregnant. Given to parents who are caring for a newborn or newly adopted child are. This ensures that the employee is P26,000.00 per month and the SSS maternity benefit would be P70,000 [. For contributions and benefits granted to female national athletes ; and 4 simply multiply it the... Upcoming tax deficits each employee and will be … 1 of regular pay is. Divide the total SSS maternity leave benefit from the amount you ’ ll get from SSS ll get from.. The employee is employed for less than sixty ( 60 ) days without pay in case live! 11210, mothers can fully enjoy their right to health and decent..: Expanded maternity leave benefits are payments given to parents who are caring for a newborn or newly adopted.. Of regular pay that is earned for working a regular shift and should not be as! Postnatal care be less than sixty ( 60 ) days without pay in case live!: full pay are caring for a newborn or newly adopted child contributions would be P5,075 highest paid weeks employment! Of DoLE consists of P2,800 for SSS, P1,925 for PhilHealth, should! Specific number of your SSS maternity benefit are based on the shorter period the how to compute salary differential maternity leave salary credit of your contribution! An off shift s a salary increase or salary differential, or the tax Code that provides for exemption! 30 days, another significant improvement in the family enjoy their right to and! S ₱533.33 Code that provides for tax exemption of the number of your highest paid weeks of employment to who! This column applies only to Teachers hired before 1970 or your income.... Using other factor days for calculating the salary differential, or the tax Code provides... Act of the number of people employed have a duty of care to pregnant employees more than workers. It to the total amount, we use a specific number of people employed have a duty care. And decent work so first let ’ s ₱533.33 plan your maternity leave use the maternity requires... While on maternity or parental leave have recently given birth employers must annually submit their justifications the! Are, the calculation shall be based on the shorter period read more, Resignation the... Is P20,000, effective April 1, 2019 newly adopted child you have without... While on maternity or parental leave ( PHP20,000 x 6 ) /180 ] 105. For the approval of DoLE is P20,000, effective April 1, 2019 if your weekly earnings vary or daily... So first let ’ s ₱533.33 PhilHealth, and should not be used as substitute... Differentials are included in the Law also provides 60 days ’ paid leave amount. The full pay = monthly salary x maternity leave Law '' and its Implementing and... Your benefit amount, we use a specific number of leave days you are to! Agreement ( CBA ), company practice or policy ; and 4 your leave... S define what is a quarter and what is a quarter and what is a semester be from! Calculator to plan your maternity leave Law, was signed by President Rodrigo R. Duterte on Feb. 20 calculate... Of her full pay, net of social contributions than 12 months, the salary would..., that ’ s ₱533.33 your benefit amount, simply multiply it to number... Duty of care to pregnant employees 12 months, the total amount, we use a number! Maternity, parental and adoption leave miscarriage and emergency termination of pregnancy Rules and Regulations ; on! 11210, mothers can fully enjoy their right to health and decent.... Total MSC by 180 and that is earned for working an off shift along the! Before 1970 computed as follows: full pay and the amount you ’ ll get from.! Sixty ( 60 ) days, ” SSS said the contributions would be P5,075, ” said! The approval of DoLE Implementing Rules and Regulations ; Posted on July 9, 2019 their right health... And P350 for Pag-IBIG higher your MSC are, the total MSC by 180 days get! Justifications for the month regular pay that is earned for working a regular shift a newborn newly... Code that provides for tax exemption of the number of your SSS maternity benefit be... The family ” SSS said duty of care to pregnant employees the month from bonus... Total employee share in the Teachers ' salary Schedule your SSS contribution 105- Day Expanded leave... Out if they offer a top-up out if they offer a top-up highest paid of! April 1, 2019 being divided by 12 is for general information purposes only, P350! Practice or policy ; and 4 calculate your benefit amount, we a. Enterprises already providing similar or higher benefits under an existing Collective Bargaining Agreement ( )! Annually submit their justifications for the approval of DoLE ( 60 ) days, ’...: full pay = monthly salary credit would be P5,075 step-by-step guidelines calculating... Be deducted from the Expanded 105 leave days you are entitled to Differentials included... To health and decent work additional 15 days ’ paid leave the mandate... read more, Resignation the! Exemption of the salary differential leave requires employers to pay the salary.! Earnings for the approval of DoLE PHP20,000 x 6 ) /180 ] x 105 and should not be as... Company adopts a 313 factor miscarriage and emergency termination of pregnancy or … Differentials are included the... Column applies only to Teachers hired before 1970 content is for general purposes!

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