Paternity Leave the basis of Paternity Leave benefits is found in Republic Act No.

8187, otherwise known as the Paternity Leave Act of 1996. Paternity leave refers to
the benefits granted to a married male employee in the private and public sectors
allowing him to take a leave for 7 days, with full pay, for the first 4 deliveries of his
legitimate spouse with whom he is cohabiting 1. The paternity benefit may be availed of
before, during or after delivery, provided the total number of days does not exceed 7
working days. For example, the employee may take a leave of 2 days before delivery, 1
day during delivery, and another 4 days after delivery. Paternity Leave is not
commutable to cash if it is not have been availed.

Maternity Leave- Under Article 133(a) of the Labor Code, Every employer shall grant
to any pregnant woman employees who has rendered an aggregate service of at least
six months for the last twelve months, maternity leave of at least two weeks prior to the
expected date of delivery and another four weeks after normal delivery or abortion, with
full pay based on her regular or average weekly wages.

1 http://www.laborlaw.usc-law.org/2010/02/25/paternity-leave/