SSS LAW (R.A. 8282) Declaration of Policy To establish, establish, develop, promote and perfect a sound and viable tax-exempt social security service service suitable to the needs of the people throughout the Philippines which shall promote social justice and provide provide meaningful protection protection to members and their their beneficiaries against the hazards of disability, disability, sickness, maternity, old age, death, and other contingencies resulting in loss of income or financial burden. Towards Towards this end, the tate shall endeavor to extend social security protection to workers and their beneficiaries. !ec. "# Employer- any Employer- 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, except the $overnment and any of its political subdivisions, branches or instrumentalities, instrumentalities, including corporations owned or controlled by the $overnment% Provided , That a selfemployed person shall be both employee and employer at the same time. Employee - &ny 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 relationship% Provided , That a self-employed person shall be both employee and employer at the same time. Self-EmployedSelf-Employed- any person whose income is not derived from employment, shall be the employer and employee at the same time. Dependents'. The legal legal spouse spouse entitled entitled by law law to receive receive support support from the member( ". The legitimat legitimate, e, legitimate legitimated d or legally legally adopte adopted d and illegitimate child who is unmarried, not gainfully employed and has not reached "' years of age or if "' years of age, he is congenitally incapacitated or while still a minor, he has been permanently incapacitated and incapable of self-support, physically and mentally( and ). The parent who is recei receiving ving regular regular suppor supportt from from the the member. Compensation- refers to all actual remuneration for employment, including the mandated cost-of-living allowance, 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. !&ll remuneration * +& * cash value of other remunerations not paid in cash# EmploymentEmployment - any service performed by an employee for his employer ecept! '. mploymen mploymentt purely purely +&/& +&/& and not not for for the the purpose purpose of of occupation or business of the employer( ". ervices ervices performed performed on or in connec connection tion with an &01 &01 2 by an employee if he is employed when such vessel is outside the Philippines( ). ervices ervices performed performed by T3P T3P4&4 4&45 5 employ employees, ees, which may be excluded by regulation of the +ommission. mployees of bona fide independent contractors shall not be deemed employees of the employer engaging the service of said contractors(
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ervice ervice performed performed in the the employ employ of the P700 P700PP01 PP01 $24131T, $24131T, instrumentality or agency thereof( and ervic ervice e perfor performed med in in the empl employ oy of a 94 940$1 0$1 $24131T, $24131T, international organization or their wholly-owned instrumentality. instrumentality.
Primary "eneficiaries '. The depe depende ndent nt pouse pouse unti untill he or she she remarri remarries( es( and and ". The dependent dependent legitimate legitimate,, legiti legitimated mated,, legally legally adopted adopted and illegitimate +hildren. Pro#ided! dependent Pro#ided! dependent 0$0T03&T 0$0T03&T children shall be entitled to 8:; of the share of the legitimate, legitimated or legally adopted children. Pro#ided! in the &<1+ of the dependent legitimate, legitimated, and legally adopted children of the member, the independent illegitimate children shall be entitled to '::; of the benefits. $ote! & wife who is already separated de facto from her husband cannot be said to be =dependent for support> upon the husband, absent any showing to the contrary. +onversely, if it is proved that the husband and wife were still living together at the time of his death, it would be safe to presume that she was dependent on the husband for support unless it is shown that she is capable of providing for herself. ! v. &guas# Secondary "eneficiaries '. 0n the the absenc absence e of the prima primary ry benef benefici iciari aries, es, the the ?ependent Parents( or ". 0n the the absenc absence e of all the the foregoi foregoing, ng, any any other other person person designated by the covered employee. Contin%ency - The retirement, death, disability, disability, injury or sickness and maternity of the member. Co#era%e Comp&lsory '. &ll empl employe oyees es not not over over @: years years of of age and and their their employers( ". & domestic domestic worker worker who has rendered rendered at least least ' month of service shall be covered by the ). elf-empl elf-employed oyed persons persons as as may may be be determi determined ned by the the +ommission, including but not limited to the following% a. elf elf-e -emp mplo loye yed d Prof Profes essi sion onal als s b. Part Partne ners rs and and singl single e propr proprie ieto tors rs c. &ctors &ctors and actresses actresses,, directors, directors, scriptwrit scriptwriters ers and news correspondents who do not fall within the definition of the term employee in this section d. Professi Professional onal athletes, athletes, coaches, coaches, trainers, trainers, and jockeys e. 0ndivi 0ndividua duall farme farmers rs and fisher fishermen men.. Limitations '. &ny bene benefit fit earn earned ed by the the employ employees ees under under priva private te benefit plans existing at the time of the approval of the &ct shall not not be discontinued, discontinued, reduced or impaired. ". Private Private plans plans which are existi existing ng and in force force at the time time of compulsory coverage shall be integrated with the plan of the in such a way where the employerAs contribution to his private plan is more than that reBuired of him in this &ct, he shall pay to the only the contribution to such private plan less his contribution to the so that the employerAs total contribution to his benefit plan and to the shall be the same as his contribution to his private benefit plan before the compulsory coverage.
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&ny changes, adjustments, modifications, eliminations, or improvements in the benefits of the remaining private plan after the integration shall be subject to agreements between the employers and the employees concerned The private benefit plan which the employer shall continue for his employees shall remain under the mployerAs management and control unless there is an existing agreement to the contrary( and 1othing in this act shall be construed as a limitation on the right of employers and employees to agree on and adopt benefits which are over and above those provided under this &ct.
'ol&ntary '. pouses who devote full time to managing the household and family affairs ". Persons separated from employment to maintain his right to full benefits ). elf-employed who realizes no income for a certain month 6. 9ilipinos recruited by foreign-based employers for employment abroad. "y A%reement &ny foreign government, international organization, or their wholly-owned instrumentality employing workers in the Philippines, may enter into an agreement with the Philippine $overnment for the inclusion of such employees in the except those already covered by their respective civil service retirement systems.
credited year of service in excess of ': years( or b. 6:; of monthly salary credit( or c. P',:::, provided that the monthly pension shall in no case be paid for an aggregate amount of less than @: months +inim&m Pension P*2- for members with at least ': years credited service P2/- for members with at least ": years credited service Dependent0s Pension a. Buivalent to ':; of monthly pensioner P"8:, whichever is higher( b. Payable on account of death, permanent total disability or retirement( and c. Payable to each dependent child conceived on or before the date of the contingency but not exceeding 8, beginning with the youngest and without substitution, with preference on legitimate children $ote! the monthly pension and dependentAs pension shall be suspended upon the reemployment or resumption of selfemployment or the recovery of the disabled member from his permanent total disability or his failure to present himself for examination at least once a year upon notice by the 2.
Deat, "enefits and Permanent Disa1ility "enefits Deat, "enefits
Ca&se Effecti#e Date of Co#era%e '. Employer- on the first day of his operation ". Employee- on the first day of his employment ). Self employed- upon his registration with the 6. Domestic Worer- upon rendering at least ' month of service Effects of Separation from Employment '. mployerAs contribution on his account ceases at the end of the month of separation ". mployeeAs obligation to contribute ceases at the end of the month of separation ).
Re3&isite
"enefits Paya1le to W,om
4ail&re to mae 56 mont,ly payments
Permanent otal Disa1ility "enefits ?eath Permanent total disability 3ember has paid at least )@ monthly contributions prior to the semester of death or disability 3onthly pension Primary 3ember beneficiaries. 0f none, secondary beneficiaries are entitled to a lump sum benefit eBual to )@ times the monthly pension
n7&ries Deemed as Permanent otal Disa1ilites a. +omplete loss of sight of both yes b. oss of " limbs at or above the ankle or wrists c. Permanent complete paralysis of " limbs d.
Sicness "enefits- daily allowance paid to a covered employee who becomes sick and is confined in a hospital for more than ) days or elsewhere with the +ommission &pproval. uch daily allowance should be
eBuivalent to C:; of the daily salary credit of such member, provided that% a. 0n no case shall be paid longer than '": days in ' calendar year 1. /nused portion may not be carried forward and added to total number of compensable days allowable in the subseBuent year c. hall not be paid for more than "6: days on account of the same confinement . +aternity Lea#e "enefits +overed female member is entitled to a daily maternity benefit eBuivalent to '::; of her average daily salary credit for @: days or DE days in case of ceasarian. $on-ransfera1ility of "enefits 9eneral R&le! The shall promptly pay the benefits provided to Persons ntitled thereto in accordance with this &ct. Restrictions a# The shall pay the retirement benefits on the day of contingency to Bualified members who have submitted the necessary documents at least @ months before. b# The beneficiary, who is a national of a foreign country which does not extend benefits to a 9ilipino beneficiary residing in the Philippines, or which is not recognized by the Philippines, shall not be entitled to receive any benefit under this &ct. c# Fhere the best interest of the will be served, the commission may direct payments without regard to nationality or country of residence. d# 0f the recipient is a minor or incapable of administering his own affairs, the commission shall appoint a representative. uch 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, as representative payee of the recipient. e# uch benefits are not transferrable and no power of attorney or other document executed by those entitled thereto in favor of any agent, attorney or any other person for the collection thereof on their behalf shall be recognized, except when they are physically unable to collect personally such benefits. f# 0n case of death benefits, if no beneficiary Bualifies under this &ct, said benefits shall be paid to the legal heirs in accordance with the law of succession. $ote! &ll contributions collected and all benefit payment received and given by are exempt from taxes. "enefits &nder t,e SSS La: do not form part of t,e estate of t,e co#ered employee. 9SS LAW (R.A. 82;*) Co#era%e 3embership in the $0 shall be compulsory for all government employees receiving compensation who have not reached the compulsory retirement age irrespective of employment status. Eceptions to t,e Comp&lsory Co#era%e '. 3embers of the P1P, subject to the condition that they must settle first their financial obligation with the $0(
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3embers of the &9P, subject to the condition that they must settle first their financial obligation with the $0 +ontractuals who have no 4- relationship with the agencies they serve Purely +asual employees.
$ote! &ll members of the $0 shall have life insurance, retirement, and all other social security protections such as disability, survivorship, separation, and unemployment benefits. Eception! 3embers of the Gudiciary and +onstitutional commissions shall have life insurance onl y. Comp&tation of Ser#ice 9rom the date of original appointmentHelection, including periods of service at different times under on or more employers, those performed overseas under the authority of the 4epublic of the Philippines, and those that may be prescribed by the $0. &ll services credited for retirement, resignation or separation for which corresponding benefits have been awarded shall be excluded in the computation of service in case of reinstatement in the service of an employer and subseBuent retirement or separation, which is compensable under this &ct. Effect of Separation from Ser#ice The member shall continue to be a member, and entitled to whatever benefits he has Bualified to in the even of any contingency compensable under this &ct. Employer- the national government, its political subdivisions, branches, agencies, or instrumentalities, including $++s and financial institutions with original charters, the constitutional commissions and the judiciary. Employee<+em1er- any person receiving compensation while in the service of an employer, whether by election or appointment, irrespective of the status of appointment, including barangay, and anggunian officials. Dependents a# The legitimate spouse dependent for support upon the member or pensioner b# The legitimate, legitimated, legally adopted, or illegitimate child who is% a. /nmarried, not gainfully employed, not over the age of majority( or b. 0s over the age of majority but incapacitated and incapable of self-support due to a mental or physical defect acBuired prior to age of majority c# Parents dependent upon the member for support Primary "eneficiary- includes the legal dependent spouse until heHshe remarries and the dependent children. Secondary "eneficiary- includes the dependent parents and subject to the restrictions on the dependent children, the legitimate ?+1?&1T Compensation- is the basic pay or salary received by an employee, pursuant to his electionHappointment, excluding per diems, bonuses, overtime pay, honoraria, allowances and any other emoluments received in addition to the basic pay which are not integrated into the basic pay under existing laws. L+ED P=RA"L> (R.A. ?6;;)
Contri1&tions- refers to that paid by the employer or worker either to the $0 or on account of the workerAs membership. otali@ation- refers to the process of adding up the periods of creditable services or contributions under each of the systems, for purposes of eligibility and computation of benefits. Porta1ility- refers to the transfer of funds for the account and benefit of a worker who transfers from one system to the other. Co#ered Worers '. Those who transfer employment from public to private sector or vice-versa( or ". mployed in both private or public sectors. ,e credita1le ser#ices or contri1&tions in 1ot, systems s,all 1e!
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+redited to their service or contribution record in each of the systems( and ". Totalized for purposes of old age, disability, survivorship, and other benefits in case the covered member does not Bualify for or $0 benefits in either or both systems without totalization. $ote! in case of overlapping periods of membership, it shall be credited only once for purposes of totalization. Proportionality of "enefits
