REGULATORY FRAMEWORK FOR BUSINESS TRANSACTIONS
SOCIAL SECURITY ACT OF 2018
(Republic Act No. 11199)
Social security benefits are composed of package of benefits under the Social Security Program in the event of death,
disability, sickness, maternity, old age and unemployment.
Coverage. Coverage in the SSS shall be compulsory upon all employees including kasambahay or domestic workers not
over sixty (60) years of age and their employers.
Compulsory Coverage for Self-employed
a) All self-employed professionals
b) Partners and single proprietors of businesses
c) Actors and actresses, directors, scriptwriters and news correspondents who do not fall within the definition of the term
“employee”
d) Professional athletes, coaches, trainers and jockeys
e) Individual farmers and fishermen.
Compulsory Coverage of OFW
1) All sea-based and land-based OFWs who are not over 60 years of age.
Ö Manning agencies are agents of their principals and are considered as employers of sea-based OFWs.
Voluntary coverage of SSS
a) OFWs upon the termination of their employment overseas.
b) Filipino permanent migrants, including Filipino immigrants, permanent residents and naturalized citizens of their host
countries.
c) Spouses who devote full time to managing the household and family affairs, unless they are also engaged in other
vocation or employment which is subject to mandatory coverage.
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 Government and any of its political subdivisions, branches or instrumentalities, including
corporations owned or controlled by the Government.
Employee. 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 in an employer-employee relationship.
A self-employed person shall be both employee and employer at the same time.
Compensation. 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 received during
the month in excess of the maximum salary credit.
Monthly salary credit. The compensation base for contributions and benefits which in no case be less than 4,000 and
more than 30,000.
Contribution. The amount paid to the SSS by and on behalf of the members.
Employment. Any service performed by an employee for his employer except:
i. Services where there is no employer-employee relationship in accordance with existing labor laws, rules, regulations
and jurisprudence.
ii. Service performed in the employ of the Philippine Government or instrumentality or agency thereof.
iii. Service performed in the employ of a foreign government or international organization, or their wholly owned
instrumentality.
iv. Such other services performed by temporary and other employees which may be excluded by regulation of the
Commission.
v. Employees of bona fide independent contractors shall not be deemed employees of the employer engaging the
service of said contractors.
Beneficiaries. Beneficiaries may either be primary or secondary:
a) primary beneficiaries of the member
i. spouse until he or she remarries
ii. dependent legitimate, legitimated or legally adopted, and illegitimate children
b) secondary beneficiaries
i. dependent parents
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ii. any other person designated by the member as his/her secondary beneficiary.
The dependent illegitimate children shall be entitled to 50% of the share of the legitimate, legitimated or legally adopted
children.
In the absence of the dependent legitimate, legitimated or legally adopted children of the member, his/her dependent
illegitimate children shall be entitled to 100% of the benefits.
Contingency. The retirement, death, disability, injury or sickness and maternity of the member.
Average monthly salary credit. The result obtained by dividing the sum of the last 60 monthly salary credits immediately
preceding the semester of contingency by 60, or the result obtained by dividing the sum of all the monthly salary credits
paid prior to the semester of contingency by the number of monthly contributions paid in the same period, whichever is
greater.
Average daily salary credit. The result obtained by dividing the sum of the 6 highest monthly salary credits in the twelve-
month period immediately preceding the semester of contingency by 180.
Credited years of service. The number of calendar years in which 6 or more contributions have been paid from year of
coverage up to the calendar year containing the semester prior to the contingency.
Effective Date of Coverage. Compulsory coverage of the employer shall take effect on the first day of his operation and
that of the employee on the day of his employment.
The compulsory coverage of the self-employed person shall take effect upon his registration with the SSS.
Effect of Separation from Employment. When an employee under compulsory coverage is separated from employment,
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 but said employee shall be credited with all contributions paid on his behalf and entitled
to benefits.
Effect of Interruption of Business or Professional Income. If the self-employed member realizes no income in any given
month, he shall not be required to pay contributions for that month. He may, however, be allowed to continue paying
contributions under the same rules and regulations applicable to a separated employee member.
Monthly Pension. A lifetime cash benefit paid to a retiree who has made at least 120 monthly contributions prior to the
semester of retirement.
The monthly pension is paid for not less than 60 months.
The monthly pension shall be the highest of the following amounts:
a) P300.00 + 20% of the average monthly salary credit + 2% of the average monthly salary credit for each credited year
of service in excess of 10 years; or
b) 40% of the average monthly salary credit; or
c) P1,200.00 for members with at least 10 credited years of service or P2,400.00 for those with 20 credited years of
service.
• Plus P1,000.00 additional benefit effective January 2017.
Dependents’ Pension
The legitimate, legitimated or legally adopted, and illegitimate children conceived or adopted on or before the date of
contingency will each receive dependent’s pension.
Amount of which is to 10% of the member’s monthly pension or P250, whichever is higher.
The dependents shall be any of the following:
i. The legitimate, legitimated or legally adopted, and illegitimate child who:
Ö unmarried,
Ö not gainfully employed, and
Ö has not reached 21 years of age, or if over 21 years of age, he/she is congenitally incapacitated or while still
a minor was he has been permanently incapacitated and incapable of self-support, physically or mentally.
ii. A child who has entered into a common-law relationship and has not attained the age of eighteen.
Only five (5) minor children, beginning from the
youngest, are entitled to the dependent’s pension. No substitution is allowed.
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If there are more than five dependents, the legitimate, legitimated or legally adopted children shall be preferred.
I. RETIREMENT BENEFITS
The following member is entitled to monthly pension as he/she lives:
1) has paid at least 120 monthly contributions prior to the semester of retirement and
2) has reached the age of 60 years and is already separated from employment or has ceased to be self-employed or
has reached the age of 65 years.
A retiree shall have the option to receive the first 18 months pensions in lump sum, discounted at a preferential rate of
interest to be determined by the SSS.
The retiree will receive the regular monthly pension every 19th of the month.
The retiree is entitled to 13th month pension payable every December.
Lump sum amount. This is equal to the total contributions paid by the member and by the employer which is granted to a
covered member who:
i. 60 years old at retirement;
ii. who does not qualify for monthly pension benefits;
iii. separated from employment; and
iv. not continuing payment of contributions to the SSS on his own.
Re-employment of retired member. The monthly pension shall be suspended upon the reemployment or resumption of
self-employment of a retired member who is less than 65 years old.
Death of the retired member. Upon the death of the retired member, his primary beneficiaries as of the date of his
retirement shall be entitled to receive the monthly pension.
If he has no primary beneficiaries and he dies within 60 months from the start of his monthly pension, his secondary
beneficiaries shall be entitled to a lump sum benefit equivalent to the total monthly pensions corresponding to the balance
of the five-year guaranteed period, excluding the dependents’ pension.
If a member who filed for optional retirement at age 60, becomes re-employed, and then reapplies for technical
retirement at age 65, his monthly pension will be the higher of the following:
a) the monthly pension computed at the earliest time he could have retired had he been separated from employment or
ceased to be self-employed plus all adjustments thereto; or
b) the monthly pension computed at the time when he actually retires.
II. DEATH BENEFITS
Upon the death of a member who has paid at least 36 monthly contributions prior to the semester of death, his primary
beneficiaries shall be entitled to the monthly pension and 13th month pension every December.
If the member has dependent minor children, they are given a Dependent’s Pension.
Minimum amount of Death Pension
P1,000.00 – member had less than 10 CYS
P1,200.00 – member at least 10 CYS
P2,400.00 – member with at least 20 CYS
• Plus P1,000.00 additional benefit effective January 2017.
If he has no primary beneficiaries, his secondary beneficiaries shall be entitled to a lump sum benefit equivalent to 36 times
the monthly pension.
If he has not paid the required 36 monthly contributions, his primary or secondary beneficiaries shall be entitled to a lump
sum benefit equivalent to the monthly pension times the number of monthly contributions paid to the SSS.
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III. PERMANENT DISABILITY BENEFITS
Qualifications for monthly disability benefits:
1. member has paid at least 1 month contribution before the semester of disability;
2. has paid at least thirty-six (36) monthly contributions prior to the semester of disability.
If he has not paid the required thirty-six (36) monthly contributions, he shall be entitled to a lump sum benefit equivalent to
the monthly pension times the number of monthly contributions paid to the SSS.
Minimum amount of Disability Pension
P1,000.00 – member had less than 10 CYS
P1,200.00 – member at least 10 CYS
P2,400.00 – member with at least 20 CYS
• Plus P1,000.00 additional benefit effective January 2017.
Ö If the member is granted a monthly disability pension, he/she is entitled to P500.00 monthly supplemental
allowance.
If the member has dependent minor children, they are given a Dependent’s Pension.
Total disability pensioners are also entitled to 13th month pension provided the pension duration is at least 12 months.
Temporary total disability (TTD). A disability that prevents an employee from performing his work for a continuous period
not exceeding 120 days. The amount of daily income benefit shall be ninety percent (90%) of the employee’s average daily
salary credit as determined by the Systems.
Permanent total disability (PTD). The following disabilities shall be deemed permanent total:
(1) Complete loss of sight of both eyes;
(2) Loss of two limbs at or above the ankle or wrists;
(3) Permanent complete paralysis of two limbs;
(4) Brain injury resulting to incurable imbecility or insanity; and
(5) Such cases as determined and approved by the SSS.
The amount of monthly income benefit for PTD shall be determined by the Systems based on the average monthly salary
credit or average monthly compensation.
Permanent partial disability (PPD). A monthly income benefit is granted for disabilities that result in physical loss
(amputation) or functional loss of a body part.
If the disability is permanent partial and such disability occurs after thirty-six (36) monthly contributions have been paid prior
to the semester
of disability, the benefit shall be the monthly pension for permanent total disability payable not longer than the period
designated in the following
schedule:
Complete and permanent loss of/use of No. of Months
One thumb 10
One index finger 8
One middle finger 6
One ring finger 5
One little finger 3
One big toe 6
Any toe 3
One hand 39
One arm 50
One foot 31
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One leg 46
One ear 10
Both ears 20
Hearing of one ear 10
Hearing of both ears 50
Sight of one eye 25
A loss of a wrist shall be considered as a loss of the hand, and a loss of an elbow shall be considered as a loss of the arm.
A loss of an ankle shall be considered as a loss of the foot, and a loss of a knee shall be considered as a loss of the leg.
A loss of more than one joint shall be considered as a loss of the whole finger or toe, and a loss of
only the first joint shall be considered as a loss of one-half of the whole finger or toe, provided that such a loss shall be
either the functional loss of the use or physical loss of the member.
In cases of simultaneous loss of more than one member or a part thereof, the same monthly income benefit shall be paid
for a period equivalent to the sum of the periods established for the loss of the member or a part thereof.
If the disability is permanent partial, and such disability occurs before thirty-six (36) monthly contributions have been paid
prior to the semester of disability, the benefit shall be such percentage of the lump sum benefit described in the preceding
paragraph with due regard to the degree of disability as the Commission may determine.
A member who (1) has received a lump sum benefit; and (2) is reemployed or has resumed self-employment not earlier
than one (1) year from the date of his disability shall again be subject to compulsory coverage and shall be considered a
new member.
Re-employment or recovery. The monthly pension and dependents’ pension shall be suspended upon the reemployment
or resumption of self-employment 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 SSS.
Death. Upon the death of the permanent total disability pensioner, his primary beneficiaries as of the date of disability shall
be entitled to receive the monthly pension.
If he has no primary beneficiaries and he dies within 60 months from the start of his monthly pension, his secondary
beneficiaries shall be entitled to a lump sum benefit equivalent to the total monthly pensions corresponding to the balance
of the five-year guaranteed period excluding the dependents’ pension.
Should a member who is on partial disability pension retire or die, his disability pension shall cease upon his retirement or
death.
IV. FUNERAL BENEFIT
A funeral grant is given to members beneficiary to help defray the cost of funeral expenses upon the death of a member,
including permanently totally disabled member or retiree.
Amount of funeral benefits
a) 20,000 to 60,000 – deceased members with at least 36 monthly contributions, depending on the member’s number
of paid contributions and average monthly salary credit.
b) 12,000 – for members who paid at least 1 but less than 36 monthly contributions.
The enhanced funeral benefit shall cover embalming services, burial transfer services and permits, funeral services
(including church fees or its equivalent in other religions), cremation or interment services, purchase or rent of coffin,
purchase, or rent of niche/cemetery/memorial lot/columbarium, and memorial/funeral insurance plan. The funeral expenses
as indicated in the proof of payment, shall be reimbursed, but not to exceed the computed funeral benefit due.
The surviving legal spouse of a member will be given priority over other claimants.
Prescriptive Period. Applications for funeral benefit will have a prescriptive period of filing of 10 years from the month of
death of the member or pensioner, subject to terms and conditions as may be determined by the SSS.
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V. SICKNESS BENEFIT
The following member is entitled to daily sickness benefit:
1) member who has paid at least 3 monthly contributions within the 12-month period immediately preceding the
semester of sickness or injury;
2) confined for atleast 4 days in a hospital or at home; and
3) the application was approved by the SSS,.
Amount
Ö 90% of his average daily salary credit, subject to the following conditions:
a) the maximum daily sickness benefit is 120 days in 1 calendar year.
b) daily sickness benefit shall not be paid for more than 240 days on account of the same confinement.
If the sickness or injury persists after 240 days, the claim will be considered a disability claim.
c) The sickness benefit application must be filed within the prescriptive period.
Home confinement - 5 calendar days after the start date of confinement.
Hospital confinement – within 1 year from date of discharge
The compensable confinement shall begin on the first day of sickness, and the payment of such allowances shall be
promptly made by the employer every regular payday or on the fifteenth and last day of each month.
This benefit shall begin only after all sick leaves of absence with full pay to the credit of the employee member shall have
been exhausted.
Where the employee member has given the required notification but the employer fails to notify the SSS of the confinement
or to file the claim for reimbursement within the period prescribed resulting in the reduction of the benefit or denial of the
claim, such employer shall have no right to recover the corresponding daily allowance he advanced to the employee
member.
The claim of reimbursement shall be adjudicated by the SSS within a period of two (2) months from receipt thereof.
If no payment be received by the employer within 1 month after the period prescribed herein for adjudication, the
reimbursement shall thereafter earn simple interest of 1% per month until paid.
VI. MATERNITY LEAVE BENEFIT
This benefit is granted to the following:
1) female member
2) paid at least 3 monthly contributions in the twelve-month period immediately preceding the semester of her childbirth
or miscarriage; and
3) the employee shall have notified her employer of her pregnancy and the probable date of her childbirth, which notice
shall be transmitted to the SSS.
Amount of Benefits
Ö 100% of her average daily salary credit
Period of Benefits
60 days – miscarriage or emergency termination of pregnancy
105 days - for live childbirth (normal or caesarean section delivery)
120 days - for solo parent under R.A. 8972 (Solo Parents' Welfare Act of 2000)
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The full payment shall be advanced by the employer within 30 days from the filing of the maternity leave application.
The SSS shall immediately reimburse the employer of 100% of the amount of maternity benefits advanced to the employee
by the employer upon receipt of satisfactory proof of such payment and legality thereof.
Payment of daily maternity benefits shall be a bar to the recovery of sickness benefits.
If an employee member should give birth or suffer miscarriage without the required contributions having been remitted for
her by her employer to the SSS, or without the latter having been previously notified by the employer of the time of the
pregnancy, the employer shall pay to the SSS damages equivalent to the benefits which said employee member would
otherwise have been entitled to.
VII. UNEMPLOYMENT INSURANCE OR INVOLUNTARY SEPARATION
Qualifications:
1) not over 60 years of age;
2) has paid at least 36 monthly contributions, 12 months of which should be in the 18-month period immediately
preceding the involuntary unemployment or separation;
3) An employee has not been involuntarily separated from employment due to the following:
i. Serious misconduct;
ii. Willful disobedience to lawful orders;
iii. Gross and habitual neglect of duties;
iv. Fraud or willful breach of trust/loss of confidence;
v. Commission of a crime or offense; or
vi. Analogous cases like abandonment, gross inefficiency, disloyalty/ conflict of interest/ dishonesty.
Amount of Benefits
Ö 50% of the average monthly salary credit for a maximum of two (2) months.
Must be filed within one year from date of involuntary separation.
An employee who is involuntarily unemployed can only claim unemployment benefits once every three (3) years.
EXEMPTION FROM TAX, LEGAL PROCESS AND LIEN. 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.
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 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 granting tax-exemption to the SSS.
Any tax assessment imposed against the SSS shall be null and void.
EMPLOYEE’S CONTRIBUTIONS. Beginning on the last day of the calendar month when an employee’s compulsory
coverage takes effect and every month thereafter during his employment, the employer shall deduct and withhold from such
employee’s monthly salary, wage, compensation or earnings, the employee’s contribution in an amount corresponding to
his salary, wage, compensation or earnings during the month in accordance with the monthly salary credits, the schedule
and the rate of contributions as may be determined and fixed by the Commission.
The monthly salary credits, the schedule and the rate of contributions shall also apply to self-employed, voluntary, and other
members.
EMPLOYER’S CONTRIBUTIONS. Beginning on the last day of the month when an employee’s compulsory coverage takes
effect and every month thereafter during his employment, his employer shall pay, with respect to such covered employee,
the employer’s contribution in accordance with the schedule.
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The remittance of such contributions by the employer shall be supported by a quarterly collection list to be submitted to the
SSS at the end of each calendar quarter indicating the correct ID number of the employer, the correct names and the SSS
numbers of the employees and the total contributions paid for their account during the quarter.
CONTRIBUTIONS OF THE SELF-EMPLOYED MEMBER.
The contributions to the SSS of the self-employed member shall be determined in accordance with the schedule.
The monthly earnings declared by the self-employed member at the time of his registration with the SSS shall be considered
as his monthly compensation and he shall pay both the employer and the employee contributions.
The monthly earnings declared by the self-employed member at the time of his registration shall remain the basis of his
monthly salary credit,
unless he makes another declaration of his monthly earnings, in which case such latest declaration becomes the new basis
of his monthly salary credit.
REMITTANCE OF CONTRIBUTIONS.
The contribution imposed shall be remitted to the SSS within the first 10 days of each calendar month following the month
for which they are applicable or within such time as the Commission may prescribe.
Every employer required to deduct and to remit such contributions shall be liable for their payment and if any contribution
is not paid to the SSS as herein prescribed, the delinquent employer shall pay besides the contribution a penalty from the
date the contribution falls due until paid.
The contributions payable 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, as amended.
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.
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, or from the time the benefit accrues, as the case may be.
Should any person, natural or juridical, defaults in any payment of contributions, the Commission may also collect the same
in either of the following ways:
(1) By an action in court, which shall hear and dispose of the case in preference to any other civil action; or
(2) By issuing a warrant to the Sheriff of any province or city commanding him to levy upon and sell any real and personal
property of the debtor. The Sheriff’s sale by virtue of said warrant shall be governed by the same procedure prescribed
for executions against property upon judgments by a court of record.
The last complete record of monthly contributions paid by the employer or the average of the monthly contributions paid
during the past three (3) years as of the date of filing of the action for collection shall be presumed to be the monthly
contributions payable by and due from the employer to the SSS for each of the unpaid month, unless contradicted and
overcome by other evidence. The SSS shall not be barred from determining and collecting the true and correct contributions
due the SSS even after full payment pursuant to this paragraph, nor shall the employer be relieved of his liability.
REMITTANCE OF CONTRIBUTIONS OF SELF-EMPLOYED MEMBER
Self-employed members shall remit their monthly contributions quarterly on such dates and schedules as the Commission
may specify through rules and regulations.
METHOD OF COLLECTION AND PAYMENT. The SSS shall require a complete and proper collection and payment of
contributions and proper identification of the employer and the employee.
Payment may be made in cash, checks, stamps, coupons, tickets, or other reasonable devices that the Commission may
adopt.
EMPLOYMENT RECORDS AND REPORTS. Every employer shall keep true and accurate work records for such period
and containing such information as the Commission may prescribe.
The records and reports duly accomplished and submitted to the SSS by the employer or the member, as the case may be,
shall be kept confidential by the SSS except in compliance with a subpoena duces tecum issued by the courts.
PENAL CLAUSE
1. Failure or refusal to register employees or deduct contributions from employees and remit the same to the
SSS, shall be punished by a fine 5,000.00 to 20,000.00 and/or imprisonment 6 years and 1 day to 12 years, without
the benefit of probation.
2. Making or causing any false statement or representation a material fact in any claim for any benefit.
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3. Obtaining or receiving any money or check without being entitled thereto with intent to defraud any member,
employer or the SSS.
4. With intent to defraud, alters, forges, makes or counterfeits any stamp, coupon, ticket, book or other device
prescribed by the Commission for the collection or payment of any contribution.
Sanctions for Failure to comply with the law. Failure or refusal to comply with the provisions of RA 11199 by the employer
is punishable by a fine of not less than P5,000.00 nor more than P20,000.00, or imprisonment for not less than six (6) years
and one (1) day nor more than twelve (12) years or both, at the discretion of the court.
If the violation consists in failure or refusal to register employees or himself, in case of the covered self-employed, or to
deduct contributions from the employee's compensation and remit the same to the SSS, the penalty shall be a fine of not
less than P5,000.00 nor more than P20,000.00 and imprisonment for not less than six years and one day nor more than 12
years.
In case the employer deducted the SSS contribution or loan amortization from employee’s salary/wages but failed to remit
to the SSS, the imposable penalty shall be that provided under Article 315 of the Revised Penal Code on Estafa which
provides an imprisonment not exceeding twenty (20) years.
Other sanctions which may be imposed against delinquent employers are the issuance of Warrant of Distraint, Levy and/or
Garnishment; and non-issuance of SSS Certificate of Compliance/Clearance.
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Atty. Dianne C. Vale-Daniel, CPA, MBA
