Period. Length of four months, one month pre-birth and three post-birth that may be used fully post-birth, unless otherwise indicated by a doctor. The three-month period is extended by one additional month when several babies are born from the same pregnancy, with one additional month per child. Women who adopt are entitled to a three-month period. There are special sick leave periods when the baby dies before birth, is born dead or dies a few days after birth and depending on the age of the foetus.
Documentation. The woman must submit a doctor’s certificate to the employer confirming that the birth will occur within the next five weeks.
Amount. The woman receives 100% of her salary, 50% from CCSS and the rest from the employer. This is calculated by taking an average of income from the three months prior to the disability.
Type. This is the only case where salary is considered to pay income during the leave or disability. Therefore, the amount received must be calculated based on bonus, vacations, severance, notice of termination, payments to the savings and loan association and any other payment use to calculated salary or an average thereof.
Social Security. Since the income paid during this period is salary, the employer must withhold the portion of social security paid by the employer, applicable deductions and taxes.
Payroll. On the monthly payroll reports, indicate in the corresponding box that the worker is taking maternity leave and the length of leave.
Confusions. It is important to distinguish maternity leave from sick leave that occurs during the pregnancy. If the worker has, for example, a risk of aborting and she receives 6-weeks sick leave, that sick leave is handled just like any other sick leave and not as maternity leave.
Tip: Sometimes, the CCSS calculation does not coincide with the employer’s calculation. If the worker does not agree with the CCSS calculation, she must process this before CCSS.ENG