SSS, GSIS, ECSIF

1. Policy Objectives SSS
to establish, develop, promote and perfect a sound and viable tax-exempt social security service suitable to the needs of the people throughout the Philippines which shall promote social justice and provide meaningful protection to members and their beneficiaries against the hazards of disability, sickness, maternity, old age, death, and other contingencies resulting in loss of income or financial burden. S2 RA 8282

ECSIF
The State shall promote and develop a tax-exempt employee’s compensation program whereby employees and their dependents, in the even of work-connected disability or death, may promptly secure adequate income benefit, and medical or related benefits. Art 166 LC

2. Employer SSS
Any person, natural or juridical, domestic or foreign, who carries on in the Philippines any trade, business, industry, undertaking, or activity of any kind and uses the services of another person who is under his orders as regards the employment Exempt Employer 1. Government and any of its political subdivisions, branches or instrumentalities, including corporations owned or controlled by the Government 2. self-employed person shall be both employee and employer at the same time.

GSIS
1. The national government, its political subdivisions, branches agencies or instrumentalities, government-owned or controlled corporations, and financial institutions with original charters, constitutional commissions and the judiciary;

ECSIF
Any person, natural or juridical, employing the services of the employee

2.

3.

3. Employee SSS
1. Any person who performs services for an employer in which either or both mental or physical efforts are used and who receives compensation for such services, where there is an employer-employee

GSIS
1. Any person, receiving compensation while in the service of an employer as defined herein, whether by election or appointment, irrespective of status of appointment, barangay

ECSIF
Any person compulsorily covered by the GSIS under CA186, as amended, including the members of the AFP and any person compulsorily covered by SSS under RA 1161 as amended

2.

subject to the restrictions on dependent children. Provided that the dependent natural child shall be considered as primary beneficiary when there are no other dependent children who are qualified and eligible for monthly income benefit. dependent spouse until he or she remarries 2. the legitimate descendants. provided he is incapacitated and incapable of self-support due to physical or mental defect which is congenital or acquired during minority Parent .parents dependent upon the member for support. legitimated or legally adopted. dependent spouse until he or she remarries 2. physically or mentally Parent – who is receiving regular support from the member GSIS Spouse – legitimate spouse dependent for support upon the member or pensioner Child – legitimate. any other person designated by the member as his/her secondary beneficiary. GSIS Primary — The legal dependent spouse until he/she remarries and the dependent children. and has not reached twenty-one (21) years of age. legitimated or legally adopted. Child – legitimate. not gainfully employed. Dependent SSS Spouse – The legal spouse entitled by law to receive support from the member. legally adopted child. not gainfully employed. legitimated. or if over twenty-one (21) years of age. dependent legitimate. subject to the restrictions on dependent children. or if over twenty-one (21) years of age. the legitimate descendants.parents dependent upon the member for support. Secondary — The dependent parents and.2. Secondary — The dependent parents and. Beneficiaries SSS Primary — 1. and illegitimate child who is unmarried. sanggunian officials 4. 5. not gainfully employed. or is over the age of majority but incapacitated and incapable of self-support due to a mental or physical defect acquired prior to age of majority Parent . legitimated or legally adopted. not over the age of majority. the dependent parents Others – In the absence of all the foregoing. dependent. ECSIF Primary — 1. ECSIF Spouse – legitimate and living with employee Child – legitimate. 3. who is unmarried. relationship a self-employed person shall be both employee and employer at the same time. he is congenitally or while still a minor has been permanently incapacitated and incapable of self-support. and has not reached twenty-one (21) years of age. and acknowledged natural child who is unmarried. including the illegitimate child. . and illegitimate children Secondary — In the absence of both primary.

members of the AFP. Actors and actresses. Partners and single proprietors of businesses. -. self-employed persons as may be determined by the Commission under such rules and regulations as it may prescribe. all employees not over sixty (60) years of age and their employers. irrespective of employment status members of the judiciary and constitutional commissions qualify for life insurance only ECSIF Compulsory All employers and their employees not over 60 yrs old Provided. Filipinos recruited by GSIS Compulsory all employees receiving compensation who have not reached the compulsory retirement age.members of the judiciary and constitutional commissions = who shall have life insurance only . on first day of operations For self-employed. 2.000. on first day of employment For ER. Professional athletes.6. c. b. scriptwriters and news correspondents who do not fall within the definition of the term "employee". directors. including but not limited to the following: a. PNP. their monthly income shall not be less than One thousand pesos (P1. domestic helpers. All selfemployed professionals. d. Coverage SSS Compulsory 1. EFFECTIVITY For EE. upon registration Voluntary 1. an employee who is over 60 and paying contribution to qualify for retirement or life insurance benefits shall be subject to compulsory coverage (A168) Foreign employment Commission shall ensure adequate coverage of Filipino employees employed abroad Compulsory coverage of the employer shall take effect on the first day of operation and that of the employee on the date of his employment (A170) EXCEPT: 1. and e. Individual farmers and fishermen. subject to the condition that they must settle first their financial obligation with the GSIS.00) a month 3. contractuals who have no EER with the agencies they serve 2. coaches. trainers and jockeys.

however. 4. foreign-based employers for employment abroad may be covered by the SSS on a voluntary basis. 3. He may. He may. employee under compulsory coverage is separated from employment. continue to pay the total contributions to maintain his right to full benefit. but said employee shall be credited with all contributions paid on his behalf and entitled to benefits according to the provisions of this Act. his employer’s contribution on his account and his obligation to pay contributions arising from that employment shall cease at the end of the month of separation. he shall not be required to pay contributions for that month. unless they are also engaged in other vocation or employment which is subject to mandatory coverage By Arrangement any foreign government. international organization or their wholly-owned instrumentality . be allowed to continue paying contributions under the same rules and regulations applicable to a separated employee member Spouses who devote full time to managing the household and family affairs.2. If the self-employed realizes no income in any given month. however.

may enter into an agreement with the Philippine . may enter into an agreement with the Philippine Government for the inclusion of such employees in the SSS except those already covered by their respective civil service retirement systems Excluded employment: 1. Employment purely casual and not for the purpose of occupation or business of the employer. Service performed in the employ of the Philippine Government or instrumentality or agency thereof.employing workers in the Philippines or employing Filipinos outside of the Philippines. Service performed on or in connection with an alien vessel by an employee if he is employed when such vessel is outside the Philippines. Service performed in the employ of a foreign government or international organization. however. international organization or their wholly-owned instrumentality employing workers in the Philippines or employing Filipinos outside of the Philippines. or their wholly-owned instrumentality: Provided. 3. 4. That this exemption notwithstanding. any foreign government. 2.

his employer’s contribution on his account and his obligation to pay contributions arising from that employment shall cease at the end of the month of separation. 7. however. finally.5. He may. continue to pay the total contributions to maintain his right to . but said employee shall be credited with all contributions paid on his behalf and entitled to benefits according to the provisions of this Act. Government for the inclusion of such employees in the SSS except those already covered by their respective civil service retirement systems: Provided. further. and Such other services performed by temporary and other employees which may be excluded by regulation of the Commission. When an employee under compulsory coverage is separated from employment. Effect of separation from employment SSS Compulsorily covered and separated from employment GSIS A member separated from the service shall continue to be a member. and shall be entitled to whatever benefits he has qualified to in the event of any contingency compensable under this Act. That the terms of such agreement shall conform with the provisions of this Act on coverage and amount of payment of contributions and benefits: Provided. That the provisions of this Act shall be supplementary to any such agreement. Employees of bona fide independent contractors shall not be deemed employees of the employer engaging the service of said contractors.

age. Funding SSS 1. Self Employed realizes no income in any given month If the self-employed realizes no income in any given month. average monthly net income and his dependents GSIS employer shall report to the GSIS the names of all its employees. employer contribution contribution shall be paid in their entirety by the employer and any contract or device for the deductions of any portion thereof from the wages or salaries of the employees shall be null and void Employee –no contribution 2. 2. salaries and such other pertinent information 9. employer’s contributions member’s contributions Government guarantees the fulfillment of the obligation of GSIS to members ECSIF 1. he shall not be required to pay contributions for that month. their corresponding employment status.actual remuneration for employment. 3. within thirty (30) days from the first day he started the practice of his profession or business operations register and report to the SSS his name. 3. as well as the cash value of any remuneration paid in any medium other than cash except that part of the remuneration in excess of the maximum salary credit Benefits prescribed in this Act shall not be diminished and to guarantee that the Government accepts general responsibility for the solvency of the SSS GSIS 1. . 2.full benefit. however. positions. including the mandated cost-ofliving allowance. Reporting Requirements SSS Each covered self-employed person shall. employer’s contributions employee’s contributions Note: Amount based on salary brackets Remittances . He may. civil status. be allowed to continue paying contributions under the same rules and regulations applicable to a separated employee member: 8. and occupation.

5. 4. Monthly pension Dependents Pension Retirement Death Permanent Disability Funeral Sickness Maternity – limited only to first 4 deliveries or miscarriages. death Permanent disability – Upon occurrence of contingency but GSIS exempt from liability. Basis of Claim SSS Non work connected disability. and other contingencies resulting in loss of income or financial burden. injury or disability or death occurs before the System receives any report of the name of his employee. if ECSIF Work connected disability or death Except: . Retirement 3. old age.employees intoxication . 3. 11. 5. the employer shall be liable to the benefits to which such employee or his dependents may be entitled. GSIS Non work connected disability. Comms entitled to life insurance only. 2. sickness.wilfull intention to injure himself or another . maternity. ECSIF 1. Separation 2. Failure or refusal of the employer to pay or remit the contributions herein prescribed shall not prejudice the right of the covered employee to the benefits of the coverage.10. sickness. as amended. 4. 6. 8. Life Insurance 5. Disability 4. death. Government guarantees the fulfillment of the obligations of the GSIS to its members as and when they fall due ECSIF Failure or refusal of the employer to pay or remit the contributions shall not prejudice the right of the employee or dependent to benefits If the sickness. Medical Temporary total disability permanent total disability permanent partial disability death funeral second injury deprivation of benefits Note: All-Tax exempt 12. Funeral Note: All-Tax exempt Judiciary and Const. 7.notorious negligence . 2. 6. 7. Benefits SSS 1. Effect of Non-Remittance SSS GSIS The contributions payable under this Act in cases where an employer refuses or neglects to pay the same shall be collected by the SSS in the same manner as taxes are made collectible under the National Internal Revenue Code. 8. GSIS All Members 1. 3.

- GSIS It is hereby declared to be the ECSIF No contract. ECSIF Unless otherwise provided. regulation or devices . ECSIF No claim for compensation shall be given due course unless said claim is filed with the System within 3 years from the time the cause of action accrued 14. notorious negligence. Exclusivity of Benefits SSS GSIS Whenever other laws provide similar benefits for the same contingencies covered by this Act. or willful intention to kill himself or another. the member who qualifies to the benefits shall have the option to choose which benefits will be paid to him.permanent disability is due to grave misconduct. or from the time the benefit accrues. as the case may be. if the benefits provided by the law chosen are less than the benefits provided under this Act. 15. Benefit Protection SSS Non-Transferability of Benefits. Prescriptive Period SSS The right to institute the necessary action against the employer may be commenced within twenty (20) years from the time the delinquency is known or the assessment is made by the SSS. habitual intoxication. Survivorship Separation Unemployment - otherwise provided by law 13. GSIS All claims for benefits – 4 years from date of contingency. the GSIS shall pay only the difference. the liability of the State Insurance Fund shall be exclusive and in place of all other liabilities of the employer to the employee The payment of compensation shall not bar the recovery of benefits as provided for in other laws whose benefits are administered by the System or by other agencies of government. However. Exception: Life and Retirement benefits.

shall be exempt from all taxes. shall not be entitled to receive any benefit under this Act: Provided. the Commission shall appoint a representative under such terms and conditions as it may deem proper: Provided. No ageny. or incurred relative to or in connection with his position or work except when his monetary liability. if no beneficiary qualifies under this Act. charges. and any stipulation to the contrary shall be void. its assets. policy of the State that the actuarial solvency of the funds of the GSIS shall be preserved and maintained at all times and that contribution rates necessary to sustain the benefits under this Act shall be kept as low as possible in order not to burden the members of the GSIS and their employers. That if the recipient is a minor or a person incapable of administering his own affairs. That the beneficiary who is a national of a foreign country which does not extend benefits to a Filipino beneficiary residing in the Philippines. attorney or any other person for the collection thereof on their behalf shall be recognized. either before or after receipt by the person or persons entitled thereto. except when they are physically unable to collect personally such benefits: Provided. execution. No claim for compensation under this Title is transferable. The retention or deduction of any amount from any benefit granted under this Title for the payment of fees of such services is prohibited. garnishment. as representative payee of the recipient. garnishment. levy or other processes issued by the courts. That such appointment shall not be necessary in case the recipient is under the custody of or living with the parents or spouse of the member in which case the benefits shall be paid to such parents or spouse. including his pecuniary accountability arising from or caused or occasioned by his exercise or performance of his official functions or duties. or which is not recognized by the Philippines. The GSIS. said benefits shall be paid to the legal heirs in accordance with the law of succession. That the SSS shall pay the retirement benefits on the day of contingency to qualified members who have submitted the necessary documents at least six (6) months before: Provided. . where the best interest of the SSS will be served. That in case of death benefits. These exemptions shall continue unless expressly and specifically revoked and any assessment against the GSIS as of the approval of this Act are hereby considered paid. or liable to tax. Taxes imposed on the GSIS tend to impair the actuarial solvency of its funds and increase the contribution rate necessary to sustain the benefits of this Act. assessments. further.The SSS shall promptly pay the benefits provided in this Act to such persons as may be entitled thereto in accordance with the provisions of this Act: Provided. levy or seizure by or under any legal process whatsoever. revenues including all accruals thereto. the Commission may direct payments without regard to nationality or country of residence: Provided. and benefits paid. attachment. further. atty. All benefits paid shall be exempt from attachment. or any other person pursuing or in charge of the preparation of filing of any claim for benefit under this title shall demand or charge for his services any fee. further. fees. except to pay any debt of the employee to the System. further. is in favor of the GSIS. or duties of all kinds. further. contractual or otherwise. That notwithstanding the foregoing. Such benefits are not transferable and no power of attorney or other document executed by those entitled thereto in favor of any agent. whatsoever shall operate to deprive the employee or his dependents of any part of the income benefits and medical related services granted under this Title. quasi judicial agencies or administrative bodies including Commission on Audit (COA) disallowances and from all financial obligations of the members.

Attorneys. No agent. That any member of the Philippine Bar who appears as counsel in any case heard by the Commission shall be entitled to attorneys’ fees not exceeding ten percent (10%) of the benefits awarded by the Commission. Any tax assessment imposed against the SSS shall be null and void. except to pay any debt of the member to the SSS. or customs or import duty. charge. -. the SSS and all its assets and properties. assessment. all contributions collected and all accruals thereto and income or investment earnings therefrom as well as all supplies. which fees shall not be payable before the actual payment of the benefits. No tax measure of whatever nature enacted shall apply to the SSS. however.Exemption from Tax. and any stipulation to the contrary shall be null and void. attorney or other person in charge of the preparation. unless it expressly revokes the declared policy of the State in Section 2 hereof granting taxexemption to the SSS. filing or pursuing any claim for benefit under this Act shall demand or charge for his services any fee. equipment. The retention or deduction of any amount from any benefit granted under this Act for the payment of fees for such services is prohibited: Provided. and any stipulation to . fees or charges. either before or after receipt by the person or persons entitled thereto. papers or documents shall be exempt from any tax. garnishments. and shall not liable to attachments. Fee of Agents. fee.All laws to the contrary notwithstanding. Legal Process and Lien. levy or seizure by or under any legal or equitable process whatsoever. Etc. and all benefit payments made by the SSS shall likewise be exempt from all kinds of taxes.

Rule 43 SC – Rule 45 Appeals shall not stay the execution of the order or award unless ordered by the Board Execution of decision – when no appeal is perfected and there is no order to stay by the Board. any other matter related thereto Agency – Social Security Commission Decided within the mandatory period of 20 days after the submission of evidence Decision final and executory 15 days after date of notification Appeals: CA – laws and fact SC – laws Execution of decision – Commission may motu propio or on motion of any interested party. any other matter related thereto Agency – GSIS or SSS as the case may be. penalties 5. issue a writ of execution to enforce any of its decisions or awards. 16. benefits 3. Dispute Settlement SSS Disputes involving: 1. CA or SC. benefits 3. coverage 2. contributions 4. have original and exclusive jurisd Subject to appeal to the Commission.all awards granted by the Commission in cases appealed from decisions of the System shall be effected within 15days from receipt of notice .the contrary shall be null and void. after it has become final and executory GSIS Any dispute arising under this Act and any other laws administered by the GSIS Agency – GSIS Decide the case within 30 days from the receipt of the hearing officers findings and recommendations or 30 days after submission for decision Appeals – CA. contributions 4.in all other cases. any decision or award shall be enforced and executed in the same manner as decisions of RTC ECSIF Disputes involving: 1. penalties 5. Enforcement of Decisions . coverage 2. which shall decide appealed cases within 20 working days from the submission of evidence Decision final and executory 10 days from notice Review Decisions. . orders or resolutions of the Commission may be reviewed on certiorari by the SC on questions of law upon petition of an aggrieved party within 10 days from notice thereof. decisions. orders and resolutions of the Commission which have become final and executory shall be enforced and executed in the same manner as RTC decisions.

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