DOLE Department Order No. 1, Series of 2019 provided for the Guidelines on computing the salary differential under the new 105-day maternity leave law.
- The employer may only be reimbursed for maternity leave under the previous 60-day maternitu leave law.
- The remaining 55 days shall be shouldered by the employer, which is referred to as the salary differential.
- Salary differential is taxable.
- For 13th month pay computation, salary differential is included as patt of basic salary.
- Exemption on payment for salary differential requires application and approval from DOLE.