A female SSS member who has paid at least three monthly contributions in the 12 months period immediately preceding the semester of her childbirth or miscarriage is entitled to a daily maternity benefit equivalent 100% of her average daily salary credit for 60 days for normal delivery or 78 days in case of caesarean delivery, subject to the following conditions:
- That the employee has informed her employer of her pregnancy and the probable date of her childbirth and such notice is also transmitted to the SSS in accordance with the rules and regulations it may provide;
- The full payment is advanced by the employer within 30 days from the filing of the maternity leave application;
- That payment of daily maternity benefits is a bar to the recovery of sickness benefits provided for under the law on Social Security for the same period for which maternity benefits have been received;
- That the maternity benefits provided are paid only for the first four deliveries or miscarriages;
- That the SSS will immediately reimburse the employer for 100% of the amount of maternity benefits advanced to the employee by the employer upon receipt of satisfactory proof of such payment and legality thereof; and
- That if an employee member gives birth or suffer miscarriage without the required contributions having been remitted for her by her employer to the SSS, or without the latter having been previously notified by the employer of the time of the pregnancy, the employer is required to pay to the SSS damages equivalent to the benefits which said employee member would otherwise have been entitled to.
Considering that the maternity leave benefit is given in lieu of wages as is the case with other benefits provided for by the SSS, the maternity benefit may not be included in the computation of 13th month pay.
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 R.A. 1161 (Social Security Law), as amended by R.A. 8282 (Social Security Act of 1997), Section 14-A.
 Id at 121.