Under the Republic Act No. 11210 or the “105-Day Maternity Leave Law”, employed female workers shall receive full pay which consists of SSS maternity benefit computed based on their average daily salary credit and salary differential to be paid by employer. Under BIR Revenue Memorandum Circular 105-2019, the salary differential shall also be exempt from income and withholding taxes.
Under the Republic Act No. 11210 or the “105-Day Maternity Leave Law”, employed female workers shall receive full pay which consists of SSS maternity benefit computed based on their average daily salary credit and salary differential to be paid by employer. Under BIR Revenue Memorandum Circular 105-2019, the salary differential shall also be exempt from income and withholding taxes.