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SSS, GSIS, ECSIF

1. Policy Objectives
SSS ECSIF
to establish, develop, promote and perfect a sond and
viable ta!"e!empt social secrity service sitable to the
needs of the people thro#hot the Philippines $hich
shall promote social jstice and provide meanin#fl
protection to members and their beneficiaries a#ainst the
ha%ards of disability, sic&ness, maternity, old a#e, death,
and other contin#encies resltin# in loss of income or
financial brden. S' () *'*'
+he State shall promote and develop a ta!"e!empt
employee,s compensation pro#ram $hereby employees
and their dependents, in the even of $or&"connected
disability or death, may promptly secre ade-ate
income benefit, and medical or related benefits. )rt 1..
/C
'. Employer
SSS GSIS ECSIF
)ny person, natral or jridical,
domestic or forei#n, $ho carries on
in the Philippines any trade,
bsiness, indstry, nderta&in#, or
activity of any &ind and ses the
services of another person $ho is
nder his orders as re#ards the
employment
E!empt Employer
1. Government and any of its
political sbdivisions,
branches or
instrmentalities, incldin#
corporations o$ned or
controlled by the
Government
'. self"employed person shall
be both employee and
employer at the same time.
1. +he national #overnment, its
political sbdivisions, branches
a#encies or instrmentalities,
'. #overnment"o$ned or
controlled corporations, and
financial instittions $ith
ori#inal charters,
0. constittional commissions and
the jdiciary1
)ny person, natral or jridical,
employin# the services of the
employee
0. Employee
SSS GSIS ECSIF
1. )ny person $ho performs
services for an employer in
$hich either or both mental or
physical efforts are sed and
$ho receives compensation for
sch services, $here there is an
employer"employee relationship
'. a self"employed person shall be
both employee and employer at
the same time.
1. )ny person, receivin#
compensation $hile in the
service of an employer as
defined herein, $hether by
election or appointment,
irrespective of stats of
appointment,
'. baran#ay
0. san##nian officials
)ny person complsorily covered by
the GSIS nder C)1*., as amended,
incldin# the members of the )FP
and any person complsorily
covered by SSS nder () 11.1 as
amended
2. 3ependent
SSS GSIS ECSIF
Spouse 4 +he le#al spose entitled
by la$ to receive spport from the
member1
Child 4 le#itimate, le#itimated or
le#ally adopted, and ille#itimate
child $ho is nmarried, not
#ainflly employed, and has not
reached t$enty"one 5'16 years of
a#e, or if over t$enty"one 5'16 years
of a#e, he is con#enitally or $hile
still a minor has been permanently
incapacitated and incapable of self"
spport, physically or mentally
Parent 4 $ho is receivin# re#lar
spport from the member
Spouse 4 le#itimate spose
dependent for spport pon the
member or pensioner
Child 4 le#itimate, le#itimated,
le#ally adopted child, incldin# the
ille#itimate child, $ho is nmarried,
not #ainflly employed, not over the
a#e of majority, or is over the a#e of
majority bt incapacitated and
incapable of self"spport de to a
mental or physical defect ac-ired
prior to a#e of majority
Parent " parents dependent pon the
member for spport1
Spouse 4 le#itimate and livin# $ith
employee
Child 4 le#itimate, le#itimated or
le#ally adopted, and ac&no$led#ed
natral child $ho is nmarried, not
#ainflly employed, and has not
reached t$enty"one 5'16 years of
a#e, or if over t$enty"one 5'16 years
of a#e, provided he is incapacitated
and incapable of self"spport de to
physical or mental defect $hich is
con#enital or ac-ired drin#
minority
Parent " parents dependent pon the
member for spport1
7. 8eneficiaries
SSS GSIS ECSIF
Primary 9
1. dependent spose ntil he
or she remarries
'. dependent le#itimate,
le#itimated or le#ally
adopted, and ille#itimate
children
Secondary 9 In the absence of both
primary, the dependent parents
Others In the absence of all the
fore#oin#, any other person
desi#nated by the member as his:her
secondary beneficiary.
Primary 9 +he le#al dependent
spose ntil he:she remarries and the
dependent children1
Secondary 9 +he dependent parents
and, sbject to the restrictions on
dependent children, the le#itimate
descendants1
Primary 9
1. dependent spose ntil he
or she remarries
'. dependent, Provided that
the dependent natral child
shall be considered as
primary beneficiary $hen
there are no other
dependent children $ho are
-alified and eli#ible for
monthly income benefit.

Secondary 9 +he dependent parents
and, sbject to the restrictions on
dependent children, the le#itimate
descendants1
.. Covera#e
SSS GSIS ECSIF
Compulsory
1. all employees not over si!ty
5.;6 years of a#e and their
employers.
'. domestic helpers, their
monthly income shall not
Compulsory
all employees receivin#
compensation $ho have not
reached the complsory
retirement a#e, irrespective
of employment stats
Compulsory
)ll employers and their employees
not over .; yrs old
Provided, an employee $ho is over
.; and payin# contribtion to -alify
be less than One thosand
pesos 5P1,;;;.;;6 a month
0. self"employed persons as
may be determined by the
Commission nder sch
rles and re#lations as it
may prescribe, incldin#
bt not limited to the
follo$in#<
a. )ll self"employed
professionals1
b. Partners and sin#le
proprietors of
bsinesses1
c. )ctors and
actresses,
directors,
script$riters and
ne$s
correspondents
$ho do not fall
$ithin the
definition of the
term "employee"1
d. Professional
athletes, coaches,
trainers and
joc&eys1 and
e. Individal farmers
and fishermen.
EFFEC+I=I+>
For EE, on first day of
employment
For E(, on first day of
operations
For self"employed, pon
re#istration
members of the jdiciary
and constittional
commissions -alify for
life insrance only
E?CEP+<
1. members of the )FP, P@P,
sbject to the condition that they
mst settle first their financial
obli#ation $ith the GSIS,
'. contractals $ho have no EE(
$ith the a#encies they serve
"" members of the jdiciary and
constittional commissions
A $ho shall have life insrance only
for retirement or life insrance
benefits shall be sbject to
complsory covera#e
5)1.*6
Foreign employment
Commission shall ensre ade-ate
covera#e of Filipino employees
employed abroad
Complsory covera#e of the
employer shall ta&e effect on the
first day of operation and that of the
employee on the date of his
employment 5)1B;6
Voluntary
1. Filipinos recrited by
forei#n"based employers
for employment abroad
may be covered by the SSS
on a volntary basis.
'. employee nder
complsory covera#e is
separated from
employment, his
employer,s contribtion on
his accont and his
obli#ation to pay
contribtions arisin# from
that employment shall
cease at the end of the
month of separation, bt
said employee shall be
credited $ith all
contribtions paid on his
behalf and entitled to
benefits accordin# to the
provisions of this )ct. Ce
may, ho$ever, contine to
pay the total contribtions
to maintain his ri#ht to fll
benefit.
0. If the self"employed
reali%es no income in any
#iven month, he shall not
be re-ired to pay
contribtions for that
month. Ce may, ho$ever,
be allo$ed to contine
payin# contribtions nder
the same rles and
re#lations applicable to a
separated employee
member
2. Sposes $ho devote fll
time to mana#in# the
hosehold and family
affairs, nless they are also
en#a#ed in other vocation
or employment $hich is
sbject to mandatory
covera#e
By Arrangement
any forei#n #overnment,
international or#ani%ation
or their $holly"o$ned
instrmentality employin#
$or&ers in the Philippines
or employin# Filipinos
otside of the Philippines,
may enter into an
a#reement $ith the
Philippine Government for
the inclsion of sch
employees in the SSS
e!cept those already
covered by their respective
civil service retirement
systems
Excluded employment:
1. Employment prely casal
and not for the prpose of
occpation or bsiness of
the employer1
'. Service performed on or in
connection $ith an alien
vessel by an employee if he
is employed $hen sch
vessel is otside the
Philippines1
0. Service performed in the
employ of the Philippine
Government or
instrmentality or a#ency
thereof1
2. Service performed in the
employ of a forei#n
#overnment or international
or#ani%ation, or their
$holly"o$ned
instrmentality< Provided,
ho$ever, +hat this
e!emption not$ithstandin#,
any forei#n #overnment,
international or#ani%ation
or their $holly"o$ned
instrmentality employin#
$or&ers in the Philippines
or employin# Filipinos
otside of the Philippines,
may enter into an
a#reement $ith the
Philippine Government for
the inclsion of sch
employees in the SSS
e!cept those already
covered by their respective
civil service retirement
systems< Provided, frther,
+hat the terms of sch
a#reement shall conform
$ith the provisions of this
)ct on covera#e and
amont of payment of
contribtions and benefits<
Provided, finally, +hat the
provisions of this )ct shall
be spplementary to any
sch a#reement1 and
7. Sch other services
performed by temporary
and other employees $hich
may be e!clded by
re#lation of the
Commission. Employees of
bona fide independent
contractors shall not be
deemed employees of the
employer en#a#in# the
service of said contractors.
B. Effect of separation from employment
SSS GSIS
Compulsorily covered and separated from employment
Dhen an employee nder complsory
covera#e is separated from employment,
his employer,s contribtion on his accont
and his obli#ation to pay contribtions
arisin# from that employment shall cease at
the end of the month of separation, bt said
employee shall be credited $ith all
contribtions paid on his behalf and
entitled to benefits accordin# to the
provisions of this )ct. Ce may, ho$ever,
contine to pay the total contribtions to
maintain his ri#ht to fll benefit.
Self Employed realizes no income in any given month
If the self"employed reali%es no income in any
#iven month, he shall not be re-ired to pay
contribtions for that month. Ce may, ho$ever,
be allo$ed to contine payin# contribtions
nder the same rles and re#lations applicable
to a separated employee member<
) member separated from the service shall
contine to be a member, and shall be entitled
to $hatever benefits he has -alified to in the
event of any contin#ency compensable nder
this )ct.
*. (eportin# (e-irements
SSS GSIS
Each covered self"employed person shall,
$ithin thirty 50;6 days from the first day he
started the practice of his profession or bsiness
operations re#ister and report to the SSS his
name, a#e, civil stats, and occpation, avera#e
monthly net income and his dependents
employer shall report to the GSIS the names of
all its employees, their correspondin#
employment stats, positions, salaries and sch
other pertinent information
E. Fndin#
SSS GSIS ECSIF
1. employer,s contribtions
'. employee,s contribtions
@ote< )mont based on
salary brac&ets
(emittances " actal
remneration for
employment, incldin# the
mandated cost"of"livin#
allo$ance, as $ell as the
1. employer,s contribtions
'. member,s contribtions
0. Government #arantees the
flfillment of the obli#ation
of GSIS to members
1. employer contribtion
" contribtion shall be paid in
their entirety by the
employer and any contract
or device for the dedctions
of any portion thereof from
the $a#es or salaries of the
employees shall be nll and
void
cash vale of any
remneration paid in any
medim other than cash
e!cept that part of the
remneration in e!cess of
the ma!imm salary credit
0. 8enefits prescribed in this
)ct shall not be diminished
and to #arantee that the
Government accepts
#eneral responsibility for
the solvency of the SSS
'. Employee 4no contribtion
1;. Effect of @on"(emittance
SSS GSIS ECSIF
+he contribtions payable
nder this )ct in cases
$here an employer refses
or ne#lects to pay the same
shall be collected by the
SSS in the same manner as
ta!es are made collectible
nder the @ational Internal
(evene Code, as
amended. Failre or refsal
of the employer to pay or
remit the contribtions
herein prescribed shall not
prejdice the ri#ht of the
covered employee to the
benefits of the covera#e.
Government #arantees the
flfillment of the obli#ations of the
GSIS to its members as and $hen
they fall de
Failre or refsal of the employer to
pay or remit the contribtions shall
not prejdice the ri#ht of the
employee or dependent to benefits
If the sic&ness, injry or disability or
death occrs before the System
receives any report of the name of
his employee, the employer shall be
liable to the benefits to $hich sch
employee or his dependents may be
entitled.
11. 8enefits
SSS GSIS ECSIF
1. Fonthly pension
'. 3ependents Pension
0. (etirement
2. 3eath
7. Permanent 3isability
.. Fneral
B. Sic&ness
*. Faternity 4 limited only to
first 2 deliveries or
miscarria#es.
@ote< )ll"+a! e!empt
All Members
1. Separation
'. (etirement
0. 3isability
2. /ife Insrance
7. Fneral
@ote< )ll"+a! e!empt
Gdiciary and Const.
Comms entitled to life insrance
only.
1. Fedical
'. +emporary total disability
0. permanent total disability
2. permanent partial disability
7. death
.. fneral
B. second injry
*. deprivation of benefits
1'. 8asis of Claim
SSS GSIS ECSIF
@on $or& connected
disability, sic&ness,
maternity, old a#e, death,
and other contin#encies
resltin# in loss of income
or financial brden.
@on $or& connected
disability, sic&ness, death
Permanent disability 4Hpon
occrrence of contin#ency
bt GSIS e!empt from
liability, if permanent
disability is de to #rave
miscondct, notorios
ne#li#ence, habital
into!ication, or $illfl
intention to &ill himself or
another.
Srvivorship
Separation
Hnemployment
Dor& connected disability or death
E!cept<
" employees into!ication
" $ilfll intention to injre
himself or another
" notorios ne#li#ence
" other$ise provided by la$
10. Prescriptive Period
SSS GSIS ECSIF
+he ri#ht to institte the
necessary action a#ainst the
employer may be
commenced $ithin t$enty
5';6 years from the time the
delin-ency is &no$n or
the assessment is made by
the SSS, or from the time
the benefit accres, as the
case may be.
)ll claims for benefits 4 2
years from date of
contin#ency.
E!ception< /ife and
(etirement benefits.
@o claim for compensation shall be
#iven de corse nless said claim is
filed $ith the System $ithin 0 years
from the time the case of action
accred
12. E!clsivity of 8enefits
SSS GSIS ECSIF
Dhenever other la$s
provide similar benefits for
the same contin#encies
covered by this )ct, the
member $ho -alifies to
the benefits shall have the
option to choose $hich
benefits $ill be paid to him.
Co$ever, if the benefits
provided by the la$ chosen
are less than the benefits
Hnless other$ise provided, the
liability of the State Insrance Fnd
shall be e!clsive and in place of all
other liabilities of the employer to
the employee
+he payment of compensation shall
not bar the recovery of benefits as
provided for in other la$s $hose
benefits are administered by the
System or by other a#encies of
provided nder this )ct, the
GSIS shall pay only the
difference.
#overnment.
17. 8enefit Protection
SSS GSIS ECSIF
Non-Transferability of Benefits -
+he SSS shall promptly pay the
benefits provided in this )ct to sch
persons as may be entitled thereto in
accordance $ith the provisions of
this )ct< Pro!ided" +hat the SSS
shall pay the retirement benefits on
the day of contin#ency to -alified
members $ho have sbmitted the
necessary docments at least si! 5.6
months before< Pro!ided" further"
+hat the beneficiary $ho is a
national of a forei#n contry $hich
does not e!tend benefits to a Filipino
beneficiary residin# in the
Philippines, or $hich is not
reco#ni%ed by the Philippines, shall
not be entitled to receive any benefit
nder this )ct< Pro!ided" further"
+hat not$ithstandin# the fore#oin#,
$here the best interest of the SSS
$ill be served, the Commission may
direct payments $ithot re#ard to
nationality or contry of residence<
Pro!ided" further" +hat if the
recipient is a minor or a person
incapable of administerin# his o$n
affairs, the Commission shall
appoint a representative nder sch
terms and conditions as it may deem
proper< Pro!ided" further" +hat sch
appointment shall not be necessary
in case the recipient is nder the
cstody of or livin# $ith the parents
or spose of the member in $hich
case the benefits shall be paid to
sch parents or spose, as
representative payee of the recipient.
Sch benefits are not transferable
and no po$er of attorney or other
docment e!ected by those entitled
thereto in favor of any a#ent,
attorney or any other person for the
collection thereof on their behalf
shall be reco#ni%ed, e!cept $hen
they are physically nable to collect
It is hereby declared to be the policy
of the State that the actarial
solvency of the fnds of the GSIS
shall be preserved and maintained at
all times and that contribtion rates
necessary to sstain the benefits
nder this )ct shall be &ept as lo$
as possible in order not to brden the
members of the GSIS and their
employers. +a!es imposed on the
GSIS tend to impair the actarial
solvency of its fnds and increase
the contribtion rate necessary to
sstain the benefits of this )ct.
+he GSIS, its assets, revenes
incldin# all accrals thereto, and
benefits paid, shall be e!empt from
all ta!es, assessments, fees, char#es,
or dties of all &inds. +hese
e!emptions shall contine nless
e!pressly and specifically revo&ed
and any assessment a#ainst the GSIS
as of the approval of this )ct are
hereby considered paid.
)ll benefits paid shall be e!empt
from attachment, #arnishment,
e!ection, levy or other processes
issed by the corts, -asi jdicial
a#encies or administrative bodies
incldin# Commission on )dit
5CO)6 disallo$ances and from all
financial obli#ations of the
members, incldin# his pecniary
accontability arisin# from or
cased or occasioned by his e!ercise
or performance of his official
fnctions or dties, or incrred
relative to or in connection $ith his
position or $or& e!cept $hen his
monetary liability, contractal or
other$ise, is in favor of the GSIS.
@o contract, re#lation or devices
$hatsoever shall operate to deprive
the employee or his dependents of
any part of the income benefits and
medical related services #ranted
nder this +itle.
@o claim for compensation nder
this +itle is transferable, or liable to
ta!, attachment, #arnishment, levy or
sei%re by or nder any le#al process
$hatsoever, either before or after
receipt by the person or persons
entitled thereto, e!cept to pay any
debt of the employee to the System.
@o a#eny, atty, or any other person
prsin# or in char#e of the
preparation of filin# of any claim for
benefit nder this title shall demand
or char#e for his services any fee,
and any stiplation to the contrary
shall be void. +he retention or
dedction of any amont from any
benefit #ranted nder this +itle for
the payment of fees of sch services
is prohibited.
personally sch benefits< Pro!ided"
further" +hat in case of death
benefits, if no beneficiary -alifies
nder this )ct, said benefits shall be
paid to the le#al heirs in accordance
$ith the la$ of sccession.
#$emption from Ta$" %e&al Process
and %ien -- )ll la$s to the contrary
not$ithstandin#, the SSS and all its
assets and properties, all
contribtions collected and all
accrals thereto and income or
investment earnin#s therefrom as
$ell as all spplies, e-ipment,
papers or docments shall be e!empt
from any ta!, assessment, fee,
char#e, or cstoms or import dty1
and all benefit payments made by
the SSS shall li&e$ise be e!empt
from all &inds of ta!es, fees or
char#es, and shall not liable to
attachments, #arnishments, levy or
sei%re by or nder any le#al or
e-itable process $hatsoever, either
before or after receipt by the person
or persons entitled thereto, e!cept to
pay any debt of the member to the
SSS. @o ta! measre of $hatever
natre enacted shall apply to the
SSS, nless it e!pressly revo&es the
declared policy of the State in
Section ' hereof #rantin# ta!"
e!emption to the SSS. )ny ta!
assessment imposed a#ainst the SSS
shall be nll and void.
'ee of A&ents" Attorneys" #tc " @o
a#ent, attorney or other person in
char#e of the preparation, filin# or
prsin# any claim for benefit nder
this )ct shall demand or char#e for
his services any fee, and any
stiplation to the contrary shall be
nll and void. +he retention or
dedction of any amont from any
benefit #ranted nder this )ct for the
payment of fees for sch services is
prohibited< Pro!ided" ho(e!er" +hat
any member of the Philippine 8ar
$ho appears as consel in any case
heard by the Commission shall be
entitled to attorneys, fees not
e!ceedin# ten percent 51;I6 of the
benefits a$arded by the
Commission, $hich fees shall not be
payable before the actal payment of
the benefits, and any stiplation to
the contrary shall be nll and void.
1.. 3ispte Settlement
SSS GSIS ECSIF
3isptes involvin#<
1. covera#e
'. benefits
0. contribtions
2. penalties
7. any other matter related
thereto
)#ency 4 Social Secrity
Commission
3ecided $ithin the mandatory
period of '; days after the
sbmission of evidence
3ecision final and e!ectory 17 days
after date of notification
)ppeals<
C) 4 la$s and fact
SC 4 la$s
E!ection of decision 4 Commission
may mot propio or on motion of
any interested party, isse a $rit of
e!ection to enforce any of its
decisions or a$ards, after it has
become final and e!ectory
)ny dispte arisin# nder this )ct
and any other la$s administered by
the GSIS
)#ency 4 GSIS
3ecide the case $ithin 0; days from
the receipt of the hearin# officers
findin#s and recommendations or 0;
days after sbmission for decision
)ppeals 4
C)" (le 20
SC 4 (le 27
)ppeals shall not stay the e!ection
of the order or a$ard nless ordered
by the 8oard
E!ection of decision 4 $hen no
appeal is perfected and there is no
order to stay by the 8oard, C) or
SC, any decision or a$ard shall be
enforced and e!ected in the same
manner as decisions of (+C
3isptes involvin#<
1. covera#e
'. benefits
0. contribtions
2. penalties
7. any other matter related
thereto
)#ency 4 GSIS or SSS as the case
may be, have ori#inal and e!clsive
jrisd
Sbject to appeal to the
Commission, $hich shall decide
appealed cases $ithin '; $or&in#
days from the sbmission of
evidence
3ecision final and e!ectory 1; days
from notice
(evie$
3ecisions, orders or resoltions of
the Commission may be revie$ed on
certiorari by the SC on -estions of
la$ pon petition of an a##rieved
party $ithin 1; days from notice
thereof.
Enforcement of 3ecisions
" all a$ards #ranted by the
Commission in cases
appealed from decisions of
the System shall be effected
$ithin 17days from receipt
of notice
" in all other cases, decisions,
orders and resoltions of
the Commission $hich
have become final and
e!ectory shall be enforced
and e!ected in the same
manner as (+C decisions.

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