Tax Notes: How to file online applications for maternity benefits, reimbursements through My.SSS portal

·4 min read

The Social Security System (SSS) has released Circular 2021-004 in support of the digitalization of SSS benefit processes and in compliance with the zero-contact policy under Republic Act (R.A.) 11032 or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018.

The online filing of Maternity Benefit Applications (MBA) and Maternity Benefit Reimbursement Applications (MBRA) through the My.SSS portal in the agency’s website shall be implemented based on the following guidelines:

A. Coverage

1. For MBA – All female SSS members and members separated from employment and did not receive advance payment of maternity benefits; and

2. For MBRA – All employers including household employers.

B. Pre-requisites for online application

1. A registered My.SSS account; and

2. A disbursement account enrolled with SSS through the Disbursement Account Enrollment Module in the My.SSS portal.

C. Policies

1. All initial or new claims and the following cases for adjustment shall be filed online through the member’s or employer’s My.SSS account:

a. Member is qualified as solo parent;

b. Correction of type of claim:

1. From normal to cesarean delivery; or

2. From miscarriage to ectopic pregnancy with operation;

c. SS computation is higher than employer’s computation;

d. Additional posted contributions will increase the amount of maternity benefit;

e. Correction of approved number of days from 60 (normal delivery) or 78 (caesarean section delivery) days to 105 days; and

f. Allocated leave credits not used due to separation from employment of the child’s father or qualified alternate caregiver.

2. Filing of MBA/MBRA over the counter (OTC) or through drop box at any SSS Branch Office (BO)/Foreign Representative Office (FRO)/Medical Evaluation Center (MEC) shall be allowed until the implementation of the mandatory online filing. However, simultaneous filing of MBA/MBRA through OTC/drop box and online through the My.SSS portal is strictly prohibited.

3. The filer shall upload the required supporting documents corresponding to the type of claim being filed to proceed with the submission of the MBA/MBRA. Uploaded documents shall be reviewed by SSS.

4. The receipt of the advance payment shall be confirmed/certified by the employee within seven working days from the date of sending of e-mail by SSS. In case member confirms that she did not receive the advance payment or failed to act within the prescribed period, the MBRA shall be rejected. Rejected claims shall be re-submitted/re-filed by the employer as a new transaction.

5. Confirmation/certification of receipt of advance payment by the employee for the MBRA filed by her employer shall be submitted through any of the following channels:

a. Link provided in the e-mail notification sent by SSS; or

b. Employee’s My.SSS account.

6. Confirmation/certification of employees shall not be required for claims tagged as (a) separated, (b) absence without official leave (AWOL) and (c) deceased member.

7. The filing date of the claim shall be as follows:

a. For MBA - the date of successful submission of the claim; and

b. For MBRA - the date of confirmation/certification of the employee or the date of successful submission of the claim if the employee is already separated/AWOL or deceased.

8. A claim which has been previously submitted but is not acceptable based on SSS evaluation may be re-filed online by the member/employer upon compliance with the SSS requirements as a new transaction.

9. An e-mail notification shall be sent to the member/employer for the following cases:

a. For MBA:

i. Successful submission through the member’s My.SSS account; and

ii. Approval/rejection/denial of the MBA.

b. For MBRA:

i. Successful submission through the employer’s My.SSS account;

ii. Successful submission of the confirmation of the employee;

iii. Reminder to employer;

iv. Failure to confirm the receipt of advance payment by the employee; and

v. Approval/rejection/denial of the MBRA.

10. The following maternity claims exempted from online filing shall be submitted OTC or through drop box at any SSS BO/FRO:

a. Denied claim reconsidered for payment;

b. Unclaimed benefit of deceased member; and

c. Unclaimed reimbursement of inactive/closed/terminated/retired employer.

D. Implementation dates

1. May 31, 2021 - Member and employer may file the MBA/MBRA through any of the following channels:

a. OTC or through drop box at any SSS BO/FRO/MEC; or

b. Online through the My.SSS portal.

2. Aug. 31, 2021 - Last day of the option to file the MBA/MBRA through OTC/drop box at any SSS BO/FRO/MEC.

3. Sept. 1, 2021 - Start of the mandatory online filing of MBA/MBRA.

Please be guided accordingly.


P&A Grant Thornton

Certified Public Accountants