SSS

As an actively paying member of the SSS, either as a worker in the private sector or as an individual
member (self-employed, voluntary, OFW, non-working spouse), you and your beneficiaries are assured
of prompt, convenient, reliable, and meaningful social protection today and in the future.

The SSS commits to provide all members with adequate social security benefits on time, especially in
times of contingencies such as sickness, maternity, disability, old age, death, and even unemployment.

There are two (2) types of coverage under the regular SSS Program: Compulsory and Voluntary.

Compulsory Coverage:

 Employer (Business or Household Employer)

 Employee
 Self-Employed
 Househelper or Kasambahay
 Overseas Filipino Workers (OFW) (land-based and sea-based, EXCEPT FOR Filipino permanent
migrants, including Filipino immigrants, permanent residents, and naturalized citizens of their
host countries, who may be covered on a voluntary basis)

Voluntary Coverage:

 Non-Working Spouse (NWS)

 Separated Members

CLAIMS

The Employees' Compensation (EC) program aims to assist workers who suffer work-connected sickness
or injury resulting in disability or death. The benefits under the EC program may be enjoyed
simultaneously with benefits under the social security program effective June 1984.

What should an employee do to file for an EC claim?

The employer should be notified of the member's sickness, injury or death within five days from the
occurrence of the contingency. Notice is not necessary if the contingency occurred during working
hours, at the place of work and with the knowledge of the employer or representative.

The following are the types of benefits that SSS offers to their paying members:

1. SICKNESS BENEFIT 5. DEATH BENEFIT

2. MATERNITY BENEFIT 6. FUNERAL BENEFIT

3. RETIREMENT BENEFIT 7. UNEMPLOYMENT BENEFIT

4. DISABILITY BENEFIT
CONDITIONS

Under what conditions can an injury, sickness or death be compensable under EC?

A sickness, injury, disability or death resulting from an employment accident is compensable if:

1. The employee is injured at the workplace

2. The employee is performing official functions; and

3. If the injury is sustained elsewhere, the employee is executing an order for the employer.

1. SICKNESS BENEFIT

A member who has paid at least three (3) monthly contributions in the twelve- month period
immediately preceding the semester of sickness or injury and is confined therefor for more than three
(3) days in a hospital or elsewhere with the approval of the SSS, shall, for each day of compensable
confinement or a fraction thereof, be paid by his employer, or the SSS, if such person is unemployed or
self-employed, a daily sickness benefit equivalent to ninety percent (90%) of his average daily salary
credit

2. MATERNITY BENEFIT

A female member who has paid at least three (3) monthly contributions in the twelve-month period
immediately preceding the semester of her childbirth or miscarriage shall be paid a daily maternity
benefit equivalent to one hundred percent (100%) of her average daily salary credit for sixty (60) days or
seventy-eight (78) days in case of caesarian delivery.

3. RETIREMENT BENEFIT

A member who has paid at least one hundred twenty (120) monthly contributions prior to the semester
of retirement and who: (1) has reached the age of sixty (60) years and is already separated from
employment or has ceased to be self-employed; or (2) has reached the age of sixty-five (65) years, shall
be entitled for as long as he lives to the monthly pension

4. DISABILITY BENEFIT

Permanent Disability Benefits. – (a) Upon the permanent total disability of a member who has paid at
least thirty-six (36) monthly contributions prior to the semester of disability

5. DEATH BENEFIT

Upon the death of a member who has paid at least thirty-six (36) monthly contributions prior to the
semester of death

6. FUNERAL BENEFIT
A funeral grant equivalent to Twelve thousand pesos (P12,000.00) shall be paid, in cash or in kind, to
help defray the cost of funeral expenses upon the death of a member, including permanently totally
disabled member or retiree.

7. UNEMPLOYMENT BENEFIT

A member who is not over sixty (60) years of age who has paid at least thirty-six (36) months
contributions twelve (12) months of which should be in the eighteen-month period immediately
preceding the involuntary unemployment or separation shall be paid benefits in the form of monthly
cash payments equivalent to fifty percent (50%) of the average monthly salary credit for a maximum of
two (2) months: Provided, That an employee who is involuntarily unemployed can only claim
unemployment benefits once every three (3) years.

EXCLUSIONS

Under what conditions can an injury, sickness or death be deemed incompensable under EC?

No compensation will be allowed to an employee or the dependents if the injury, sickness, disability or
death is due to:

1. drunkenness

2. willful intention to injure or kill himself or another; or

3. notorious negligence.

What will happen if the employer fails to record the sickness, injury or death of any of the employees
in the logbook?

Failure of the employer to keep a logbook or to give false information or withhold material information
already in possession shall make the employer liable for fifty per cent (50%) of the lump sum equivalent
of the income benefit to which the employee may be found to be entitled, the payment of which shall
accrue to the State Insurance Fund.

In case of payment of benefit for any claim which is later determined to be fraudulent and the employer
is found to be a party to the fraud, such employer shall reimburse the System the full amount of the
compensation paid.

TAXATION

According to Republic Act No. 11199, Section 16: Exemption from Tax, Legal Process and Lien, all laws to
the contrary notwithstanding, the SSS and all its assets and properties, all contributions collected and all
accruals thereto and income or investment earnings therefrom as well as all supplies, equipment,
papers or documents shall be exempt from any tax, assessment, fee, charge, or customs or import duty ;
and all benefit payments made by the SSS shall likewise be exempt from all kinds of taxes, fees or
charges, and shall not be liable to attachments, garnishments, levy or seizure by or under any legal or 26
equitable process whatsoever, either before or after receipt by the person or persons entitled thereto,
except to pay any debt of the member to the SSS. No tax measure of whatever nature enacted shall
apply to the SSS, unless it expressly revokes the declared policy of the State in Section 2 hereof granting
tax-exemption to the SSS. Any tax assessment imposed against the SSS shall be null and void.

Sources:

Republic of the Philippines Social Security System (sss.gov.ph)

https://www.sss.gov.ph/sss/appmanager/pages.jsp?page=ecprogram02

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