Maternity and paternity leave in India vs Philippines: What EOR employers need to know

India’s Supreme Court ruled in May 2025 that maternity leave is a constitutional right under Article 21, meaning state two-child norm policies cannot override the entitlement entirely. The number of children affects duration (26 weeks vs 12 weeks), not the right itself.

A woman must have worked at the establishment for at least 80 days in the 12 months immediately preceding the expected delivery date. Holidays and paid leaves count towards the 80-day threshold. Regular, contract, and daily-wage workers all qualify under the Act’s provisions.

Maternity leave in India is paid at 100% of gross wages, not basic salary alone. The calculation uses the employee’s average daily wage, which includes basic salary plus all allowances (HRA, dearness allowance) but excludes statutory bonus and overtime. The employer pays directly.

For employees covered by ESIC (earning up to INR 21,000/month at establishments with 10+ employees), the ESIC fund reimburses the employer at 100% of wages, provided the insured woman contributed for at least 80 days in the two preceding contribution periods.

Establishments with 50 or more employees must maintain a creche facility under Section 11A of the Act. Working mothers can visit the creche four times daily. Employers cannot substitute work-from-home for the creche obligation. The two are legally independent duties.

Section 5(5) of the amended Act allows work-from-home arrangements after the 26-week maternity leave period by mutual agreement, where the nature of work permits. The provision is enabling (“may allow”), not mandatory.

Section 12 of the Act prohibits dismissal during or on account of maternity leave. A dismissal in violation is void. Employers must also inform all female employees of their entitlements in writing at the time of joining.

State-level variation matters. Shops & Establishment Acts in states like Maharashtra, Karnataka, and Tamil Nadu may impose additional obligations. Where state law is more generous than the central Act, state law prevails. For a full overview of employer obligations in India, see the Boundless India country guide.

There is no limit on the number of pregnancies covered. RA 11210 applies to every instance of pregnancy, miscarriage, or emergency termination.

Under Section 6 of RA 11210, the mother may voluntarily allocate up to 7 days of her maternity leave to the child’s father (regardless of marital status) or an alternate caregiver within the 4th degree of consanguinity. These 7 days are deducted from the mother’s 105/120-day entitlement. A married father whose partner transfers credits receives up to 14 days total when combined with his statutory 7-day paternity leave.

Private-sector employees must be SSS members with at least 3 monthly contributions in the 12-month period immediately preceding the semester of childbirth. Coverage extends to regular, probationary, project, seasonal, contractual, domestic workers (kasambahay), informal economy workers (voluntary SSS members), and national athletes. Civil status and the legitimacy of the child are irrelevant.

The Philippines operates a two-tier payment system.

The SSS maternity benefit is calculated as Average Daily Salary Credit (ADSC) multiplied by compensable days. The maximum Monthly Salary Credit rose to PHP 35,000 in January 2025 when SSS contribution rates increased from 14% to 15% (employer 10%, employee 5%).

The salary differential is paid by the employer. If the employee’s actual salary exceeds the SSS benefit, the employer tops up the difference. SSS does not reimburse this portion.

The employer advances the employee’s full pay from day one. The employer then files for SSS reimbursement via the Mat-2 form through the SSS Employer Portal.

Dismissal or discrimination on account of pregnancy is unlawful under RA 11210, the Labor Code, and the Magna Carta of Women (RA 9710).

For a broader overview of employee rights in the Philippines, including contract requirements and statutory benefits beyond parental leave, see our dedicated guide.

Male central government employees with fewer than two surviving children receive 15 days of paid paternity leave, usable before birth or within 6 months of the child’s birth. State government employees follow equivalent state rules, which generally mirror the central standard.

Private-sector paternity leave depends entirely on company policy. The broad market norm among companies that offer anything is 10 to 15 days. Many smaller companies offer nothing.

The Paternity Benefit Bill, 2017 proposes mandatory paternity leave across all sectors (up to 15 days, extendable to 3 months). As of March 2026, the Bill remains unenacted.

RA 8187 applies only to legally married fathers cohabiting with their spouse. Common-law partners and unmarried fathers are not eligible for statutory paternity leave. However, unmarried fathers can receive up to 7 allocated days from the mother’s maternity leave under RA 11210, regardless of marital status.

The 7-day statutory paternity leave is paid at 100% of regular compensation. The employer bears the full cost. SSS does not reimburse paternity leave. Only the 7 transferred maternity leave days (if applicable) flow through the SSS reimbursement mechanism.

Violation of RA 8187 carries a fine of up to PHP 25,000 or imprisonment of 30 days to 6 months, or both.

House Bill No. 4430 (filed 2023, Rep. Marvin Rillo) proposes increasing paternity leave to 30 working days and removing the marriage requirement. As of March 2026, HB 4430 has not been enacted.

The Maternity Benefit Act mandates 100% of gross wages, including HRA and dearness allowance. Paying only basic salary is a direct violation that exposes the employer to criminal penalties and back-pay claims.

The SSS reimbursement depends on contribution compliance. Employers with late or non-compliant SSS remittances risk losing the reimbursement right entirely. SSS can deny benefits if contributions were not properly posted before the semester of contingency. The employer remains liable to the employee regardless.

For employees earning above the PHP 35,000 MSC cap, the SSS benefit covers less than half the actual salary. The employer must fund the remainder. Equating the SSS benefit with “full pay” is a common and costly error.

Only approximately 42% of Indian companies comply with the creche mandate. Establishments crossing the 50-employee threshold must address this immediately, regardless of whether any employee is currently on maternity leave.

The SSS maternity benefit requires at least 3 contributions in the 12-month period before the semester of contingency. Slow enrolment of new hires can disqualify an employee’s benefit and trigger a 2% per-month surcharge on late remittances.

A single global parental leave policy deployed without localisation creates two failure modes. The home-country policy may fall below local statutory minimums (immediate non-compliance), or it may conflict with local social security interactions. EOR contracts should state that statutory minimums always apply.

While not legally required, offering no paternity leave is an increasing talent liability. Senior candidates in tech and startup hiring actively compare parental leave policies, and companies offering nothing while competitors provide 8 to 26 weeks face measurable attrition risk.