Social Security Law

Purpose
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.
Coverage

1. Compulsory Coverage
a. All employees not over 60 years of age and their employers
b. Self-employed persons

2. Voluntary Coverage
c. Spouses who devote their whole time in managing the household
and family affairs
d. Filipinos recruited by foreign-based employers for employment
abroad
Benefits
1. Sickness
2. Maternity
3. Disability
4. Retirement
5. Death
6. Funeral
7. Unemployment Benefit
1. Sickness Benefit
Qualifying conditions Amount of Benefits
• Paid at least three monthly • Entitlement to an allowance
contributions within the 12-month equivalent to 90% of average
period immediately before the
daily salary credit
semester of sickness or injury
• Confined for more than 3 days in a • Up to 120 days in one calendar
hospital or elsewhere with the year
approval of the SSS
• Used up all company sick leaves
with pay for the current year
• Has notified the SSS
2. Maternity Benefit
Qualifying conditions
• Paid at least three monthly
contributions within the 12-
month period immediately
before the semester of
childbirth, miscarriage or
emergency termination of
pregnancy
• Has notified the employer
• Has notified the SSS
Amount of Benefits
• 100% of average daily salary
credit
• 105 days  for normal or
cesarian
120 days  for solo parents
60 days  for miscarriage or
emergency termination
Note: granted regardless of civil
status
3. Disability Benefit
Qualifying conditions
• Paid at least one month
contribution before the
semester of disability
• For Monthly Pension, if paid at
least three monthly
contributions
• For Lumps Sum, if not qualified
for monthly pension
Amount of Benefits
• Monthly Disability Pension
• PHP 500 supplemental
allowance
• Dependent’s monthly pension
up to PHP 250 (maximum of 5
dependents)
• PHP 1000 additional benefit
• 13th Month Pension
4. Retirement Benefit
Qualifying conditions
• At least 60 years old separated
from employment or ceased to
be employed
OR
• 65 years old
Amount of Benefits
• Monthly Pension  paid at least
120 monthly contribution before
the semester of retirement
• Lump sum  if not qualified for
monthly pension
• PHP 1000 additional benefit
5. Death Benefit
Qualifying conditions
• Monthly Pension for primary
beneficiaries  if member paid
at least 36 monthl contributions
prior to semester of death
• Lump Sum  if member is not
qualified for monthly pension
Amount of Benefits
• Monthly Death Pension
• PHP 500 supplemental
allowance
• Dependent’s monthly pension
up to PHP 250 (maximum of 5
dependents)
• PHP 1000 additional benefit
• 13th Month Pension
6. Funeral Cash Benefit
Qualifying conditions Amount of Benefits
• Employee-member  must be • Cash benefit from a minimum of
reported for coverage by PHP 20,000 to a maximum of
employer PHP 40,000.
• Self-employed must have paid
at least 1 monthly contribution
7. Unemployment Benefit
Qualifying conditions Amount of Benefits
• Not over 60 years old at the time • Member is entitled to twice the
of involuntary separation average monthly salary credit
• paid at least 36 monthly
contributions, 12 months of which
should be within 18 month period
immediately preceding the month
of involuntary separation
• Claim must be filed within 1 year
from the separation
Penalties
Sec. 28 (a)
Punishable acts: Penalty:
1. whoever make or cause to be made false
statement or representation as to any
• Punishable under Art. 172 of the
compensation paid or received Revised Penal Code
2. whoever makes or cause to be made any false
statement of a material fact in any claim for any
benefit
3. whoever maes or cause to mad any false
statement, representation, affidavit or document
in connection with such claim or loan
Sec. 28(b)
Punishable act(s): Penalty
• whoever shall obtain or receive any money or
check under the Social Security Law without being
• Fine
entitled thereto with intent to defraud any PHP 5000 to PHP 20,000
member, employer or the SSS
• Imprisonment
6yrs and 1 day to 12 years
Sec. 28 (c)
Punishable act(s): Penalty
• whoever shall obtain or receive any money or
check under the Social Security Law without being
• Fine
entitled thereto with intent to defraud any PHP 5,000 to PHP 20,000
member, employer or the SSS
• Imprisonment
6yrs and 1 day to 12 years
Sec. 28 (d)
Punishable act(s): Penalty
• with intent to defraud, alters, forges,
makes or counterfeits any stamp, • Fine
coupon, ticket, book or other device for PHP 5,000 to PHP 20,000
collection or payment of any contribution
required, • Imprisonment
• uses, sells, lends, or has in his 6yrs and 1 day to 12 years
possession any such altered, forged or
counterfeited materials, or makes, uses,
sells or has in his possession any such
altered, forged, material in imitation of
the material used in the manufacture of
such stamp, coupon, ticket, book or
other device,
Sec. 28 (g)
Punishable act(s): Penalty
• Misappropriation of funds or property belonging,
payable or deliverable to the SSS
• Punishable under Art. 217 of the
RPC
Sec. 28 (h)
Punishable act(s): Penalty
• Failure of employer to remit declarations to the SSS
within 30 days after deducting the monthly
• Punishable under Art. 315 of the
contributions or loan amortiatiosn from his RPC
employees’s compensation