Maternity Leave Woes - New Employer Here! Need Help

Hello there. I just started a business a few months ago and now have my first instance of maternity leave with two of my employees. I am more than willing to provide all the benefits to help them during this time. I am just confused about something I read.

I know they're entitled to their monthly salary during their leave but I just want to ask if it's going to be shouldered by the SSS or the employer? Thank you!

Note: I am more than happy to give them all the benefits they are entitled to. But as a startup, I also still want to protect myself from paying more than required at this critical stage of our company. Thank you so much for the help!