Does Maternity Leave Count for 13th Month Pay? (SSS Benefit vs Salary Differential)

ESTIMATE

Guide and estimates as of 3 November 2026, for information only — not legal or tax advice. Rules: PD 851 and its 1987 Revised Guidelines, DOLE Labor Advisory No. 16, Series of 2025 (issued late November 2025), the ₱90,000 exemption under RA 10963 (TRAIN). The 2026 DOLE advisory had not been published when this was written; the rules have been the same every year.

Partly. During the 105-day expanded maternity leave you receive two things: the SSS maternity benefit, and — from most employers — a salary differential topping it up to your full pay. The salary differential is included in basic salary for the 13th month (DOLE lists employees “on maternity leave who received salary differential” among those covered). The SSS benefit itself is generally not treated as basic salary.

A worked example

Cha is a product analyst in Makati on ₱40,000 a month. She takes the full 105-day maternity leave from 1 July to mid-October 2026 — about 3½ months.

SSS maternity benefit. SSS pays 100% of her average daily salary credit for 105 days. Her monthly salary credit is at the ₱35,000 cap, so the benefit is about ₱35,000 × 6 ÷ 180 × 105 = ₱122,500 (advanced by her employer, reimbursed by SSS).

Salary differential. Her full pay for 3½ months would be ₱140,000. Her employer tops up the difference: about ₱17,500.

13th month. Basic salary for the 8½ months she worked (₱340,000) plus the salary differential (₱17,500) = ₱357,500. Divided by 12: ₱29,791.67. Without the leave it would be ₱40,000; if her company also counted the SSS benefit, it would be ₱40,000 too.

Example only; the SSS figure assumes the maximum ₱35,000 monthly salary credit and 105 days.

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Why the SSS benefit usually isn't counted

The 13th month is based on “remunerations or earnings paid by the employer for services rendered”. The SSS maternity benefit is a social insurance benefit paid by SSS (even though the employer advances it), not salary. The salary differential, on the other hand, is employer-paid compensation that RA 11210's implementing rules treat as salary — so it belongs in the base.

For lower earners the gap is small: if your salary is at or below your monthly salary credit, the SSS benefit already replaces close to your full pay and the differential is small or zero. The effect shows up mostly for employees earning above the ₱35,000 credit cap.

Exempted employers

Some employers are exempt from paying the salary differential under RA 11210's rules — for example distressed establishments, certain small retail and service businesses, and some micro-enterprises — subject to DOLE requirements. If your employer is exempt and pays no differential, your 13th month is based only on the months you worked.

Other leaves at a glance

Leave	Paid by	Counts for 13th month?
Maternity — SSS benefit	SSS (advanced by employer)	Generally no
Maternity — salary differential	Employer	Yes
Paternity leave (7 days)	Employer	Yes
Solo parent leave	Employer	Yes
Service incentive / vacation / sick leave (paid)	Employer	Yes
Leave without pay	—	No (reduces basic salary)

FAQ

Is maternity leave included in 13th month pay?

The salary differential your employer pays under RA 11210 is included. The SSS maternity benefit itself is generally not treated as basic salary, so the 13th month is usually somewhat lower in a year with maternity leave.

Will I still get 13th month pay if I was on maternity leave?

Yes. You are entitled to one-twelfth of the basic salary earned during the year, including the months you worked and the salary differential.

What is the maternity salary differential?

The difference between your full salary for the leave period and the SSS maternity benefit, paid by the employer under RA 11210, with exemptions for certain small and distressed businesses.

Can my company include the SSS benefit in the 13th month base?

Yes, if it chooses to or if policy/CBA says so — that is more generous than the legal minimum and is common in some companies.

Does paternity or solo parent leave reduce 13th month pay?

No. These are paid leaves; the salary for those days is basic salary and counts toward the 13th month.

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Sources

Presidential Decree No. 851 (1975) and the Revised Guidelines on the Implementation of the 13th Month Pay Law (1987): one-twelfth of basic salary earned in the calendar year, rank-and-file employees, at least one month of service, pay on or before 24 December.
DOLE Labor Advisory No. 13, Series of 2024 and No. 16, Series of 2025 (reported by PNA/SunStar, 29 Nov 2025): no exemption or deferment, “basic salary” definition and exclusions, compliance report through the DOLE online portal by 15 January.
National Internal Revenue Code Sec. 32(B)(7)(e) as amended by RA 10963 (TRAIN): 13th month pay and other benefits exempt up to ₱90,000 a year; graduated income tax rates in force since 1 January 2023. House Bill 7661 (₱150,000 cap) was still pending in November 2026.
Employee contributions used for tax estimates: SSS 5% of the monthly salary credit (₱5,000–₱35,000), PhilHealth 2.5% (5% shared, ₱10,000–₱100,000), Pag-IBIG ₱200.

Does maternity leave count for 13th month pay?