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SSS, GSIS, ECSIF

1. Policy Objectives
SSS ECSIF
to establish, develop, promote and perfect a sound The State shall promote and develop a tax-exempt
and viable tax-exempt social security service employee’s compensation program whereby
suitable to the needs of the people throughout the employees and their dependents, in the even of
Philippines which shall promote social justice and work-connected disability or death, may promptly
provide meaningful protection to members and their secure adequate income benefit, and medical or
beneficiaries against the hazards of disability, related benefits. Art 166 LC
sickness, maternity, old age, death, and other
contingencies resulting in loss of income or
financial burden. S2 RA 8282

2. Employer
SSS GSIS ECSIF
Any person, natural or juridical, 1. The national government, its Any person, natural or juridical,
domestic or foreign, who carries political subdivisions, employing the services of the
on in the Philippines any trade, branches agencies or employee
business, industry, undertaking, instrumentalities,
or activity of any kind and uses 2. government-owned or
the services of another person controlled corporations, and
who is under his orders as regards financial institutions with
the employment original charters,
Exempt Employer 3. constitutional commissions
1. Government and any of and the judiciary;
its political subdivisions,
branches or
instrumentalities,
including corporations
owned or controlled by
the Government
2. self-employed person
shall be both employee
and employer at the
same time.

3. Employee
SSS GSIS ECSIF
1. Any person who performs 1. Any person, receiving Any person compulsorily covered
services for an employer in compensation while in the by the GSIS under CA186, as
which either or both mental service of an employer as amended, including the members
or physical efforts are used defined herein, whether by of the AFP and any person
and who receives election or appointment, compulsorily covered by SSS
compensation for such irrespective of status of under RA 1161 as amended
services, where there is an appointment,
employer-employee 2. barangay
relationship 3. sanggunian officials
2. a self-employed person shall
be both employee and
employer at the same time.

4. Dependent
SSS GSIS ECSIF
Spouse – The legal spouse Spouse – legitimate spouse Spouse – legitimate and living
entitled by law to receive support dependent for support upon the with employee
from the member; member or pensioner

Child – legitimate, legitimated Child – legitimate, legitimated, Child – legitimate, legitimated


or legally adopted, and legally adopted child, including or legally adopted, and
illegitimate child who is the illegitimate child, who is acknowledged natural child who
unmarried, not gainfully unmarried, not gainfully is unmarried, not gainfully
employed, and has not reached employed, not over the age of employed, and has not reached
twenty-one (21) years of age, or majority, or is over the age of twenty-one (21) years of age, or if
if over twenty-one (21) years of majority but incapacitated and over twenty-one (21) years of
age, he is congenitally or while incapable of self-support due to a age, provided he is incapacitated
still a minor has been mental or physical defect and incapable of self-support due
permanently incapacitated and acquired prior to age of majority to physical or mental defect
incapable of self-support, which is congenital or acquired
physically or mentally Parent - parents dependent upon during minority
the member for support;
Parent – who is receiving regular Parent - parents dependent upon
support from the member the member for support;

5. Beneficiaries
SSS GSIS ECSIF
Primary — Primary — The legal dependent Primary —
1. dependent spouse until spouse until he/she remarries and 1. dependent spouse until
he or she remarries the dependent children; he or she remarries
2. dependent legitimate, 2. dependent, Provided that
legitimated or legally Secondary — The dependent the dependent natural
adopted, and illegitimate parents and, subject to the child shall be considered
children restrictions on dependent as primary beneficiary
Secondary — In the absence of children, the legitimate when there are no other
both primary, the dependent descendants; dependent children who
parents are qualified and eligible
Others – In the absence of all the for monthly income
foregoing, any other person benefit.
designated by the member as
his/her secondary beneficiary. Secondary — The dependent
parents and, subject to the
restrictions on dependent
children, the legitimate
descendants;
6. Coverage
SSS GSIS ECSIF
Compulsory Compulsory Compulsory
1. all employees not over all employees receiving All employers and their
sixty (60) years of age compensation who have employees not over 60 yrs old
and their employers. not reached the
2. domestic helpers, their compulsory retirement Provided, an employee who is
monthly income shall age, irrespective of over 60 and paying contribution
not be less than One employment status to qualify for retirement or life
thousand pesos members of the judiciary insurance benefits shall be subject
(P1,000.00) a month and constitutional to compulsory coverage
3. self-employed persons commissions qualify for (A168)
as may be determined by life insurance only
the Commission under Foreign employment
such rules and Commission shall ensure
regulations as it may EXCEPT: adequate coverage of Filipino
prescribe, including but employees employed abroad
not limited to the 1. members of the AFP, PNP,
following: subject to the condition that Compulsory coverage of the
a. All self- they must settle first their employer shall take effect on the
employed financial obligation with the first day of operation and that of
professionals; GSIS, the employee on the date of his
b. Partners and 2. contractuals who have no employment (A170)
single EER with the agencies they
proprietors of serve
businesses;
c. Actors and -- members of the judiciary and
actresses, constitutional commissions
directors, = who shall have life insurance
scriptwriters only
and news
correspondents
who do not fall
within the
definition of the
term
"employee";
d. Professional
athletes,
coaches,
trainers and
jockeys; and
e. Individual
farmers and
fishermen.
EFFECTIVITY
For EE, on first day of
employment
For ER, on first day of
operations
For self-employed, upon
registration

Voluntary
1. Filipinos recruited by
foreign-based employers
for employment abroad
may be covered by the
SSS on a voluntary
basis.
2. 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 according to the
provisions of this Act.
He may, however,
continue to pay the total
contributions to maintain
his right to full benefit.
3. If the self-employed
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
4. 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

By Arrangement
any foreign government,
international
organization or their
wholly-owned
instrumentality
employing workers in
the Philippines or
employing Filipinos
outside of the
Philippines, may enter
into an agreement with
the Philippine
Government for the
inclusion of such
employees in the SSS
except those already
covered by their
respective civil service
retirement systems

Excluded employment:
1. Employment purely
casual and not for the
purpose of occupation or
business of the
employer;
2. Service performed on or
in connection with an
alien vessel by an
employee if he is
employed when such
vessel is outside the
Philippines;
3. Service performed in the
employ of the Philippine
Government or
instrumentality or
agency thereof;
4. Service performed in the
employ of a foreign
government or
international
organization, or their
wholly-owned
instrumentality:
Provided, however, That
this exemption
notwithstanding, any
foreign government,
international
organization or their
wholly-owned
instrumentality
employing workers in
the Philippines or
employing Filipinos
outside of the
Philippines, may enter
into an agreement with
the Philippine
Government for the
inclusion of such
employees in the SSS
except those already
covered by their
respective civil service
retirement systems:
Provided, further, That
the terms of such
agreement shall conform
with the provisions of
this Act on coverage and
amount of payment of
contributions and
benefits: Provided,
finally, That the
provisions of this Act
shall be supplementary
to any such agreement;
and
5. Such other services
performed by temporary
and other employees
which may be excluded
by regulation of the
Commission. Employees
of bona fide independent
contractors shall not be
deemed employees of
the employer engaging
the service of said
contractors.

7. Effect of separation from employment


SSS GSIS
Compulsorily covered and separated from A member separated from the service shall
employment continue to be a member, and shall be
When an employee under compulsory entitled to whatever benefits he has
coverage is separated from qualified to in the event of any contingency
employment, his employer’s compensable under this Act.
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 according to the
provisions of this Act. He may,
however, continue to pay the total
contributions to maintain his right to
full benefit.

Self Employed realizes no income in any given


month
If the self-employed 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:

8. Reporting Requirements

SSS GSIS
Each covered self-employed person shall, employer shall report to the GSIS the
within thirty (30) days from the first day he names of all its employees, their
started the practice of his profession or corresponding employment status,
business operations register and report to positions, salaries and such other pertinent
the SSS his name, age, civil status, and information
occupation, average monthly net income
and his dependents

9. Funding
SSS GSIS ECSIF
1. employer’s contributions 1. employer’s contributions 1. employer contribution
2. employee’s 2. member’s contributions - contribution shall be
contributions 3. Government guarantees paid in their entirety by
Note: Amount based on the fulfillment of the the employer and any
salary brackets obligation of GSIS to contract or device for the
Remittances - actual members deductions of any
remuneration for portion thereof from the
employment, including wages or salaries of the
the mandated cost-of- employees shall be null
living allowance, as well and void
as the cash value of any
remuneration paid in any 2. Employee –no
medium other than cash contribution
except that part of the
remuneration in excess
of the maximum salary
credit
3. Benefits prescribed in
this Act shall not be
diminished and to
guarantee that the
Government accepts
general responsibility for
the solvency of the SSS
10. Effect of Non-Remittance
SSS GSIS ECSIF
The contributions Government guarantees the Failure or refusal of the employer
payable under this Act in fulfillment of the obligations of to pay or remit the contributions
cases where an employer the GSIS to its members as and shall not prejudice the right of the
refuses or neglects to when they fall due employee or dependent to
pay the same shall be benefits
collected by the SSS in
the same manner as If the sickness, injury or disability
taxes are made or death occurs before the System
collectible under the receives any report of the name of
National Internal his employee, the employer shall
Revenue Code, as be liable to the benefits to which
amended. Failure or such employee or his dependents
refusal of the employer may be entitled.
to pay or remit the
contributions herein
prescribed shall not
prejudice the right of the
covered employee to the
benefits of the coverage.

11. Benefits
SSS GSIS ECSIF
1. Monthly pension All Members 1. Medical
2. Dependents Pension 1. Separation 2. Temporary total
3. Retirement 2. Retirement disability
4. Death 3. Disability 3. permanent total
5. Permanent Disability 4. Life Insurance disability
6. Funeral 5. Funeral 4. permanent partial
7. Sickness Note: All-Tax exempt disability
8. Maternity – limited only Judiciary and Const. 5. death
to first 4 deliveries or Comms entitled to life 6. funeral
miscarriages. insurance only. 7. second injury
8. deprivation of benefits
Note: All-Tax exempt

12. Basis of Claim


SSS GSIS ECSIF
Non work connected Non work connected Work connected disability or
disability, sickness, disability, sickness, death
maternity, old age, death
death, and other Except:
contingencies resulting Permanent disability – - employees intoxication
in loss of income or Upon occurrence of - wilfull intention to injure
financial burden. contingency but GSIS himself or another
exempt from liability, if - notorious negligence
permanent disability is - otherwise provided by
due to grave misconduct, law
notorious negligence,
habitual intoxication, or
willful intention to kill
himself or another.

Survivorship
Separation
Unemployment

13. Prescriptive Period


SSS GSIS ECSIF
The right to institute the All claims for benefits – No claim for compensation shall
necessary action against 4 years from date of be given due course unless said
the employer may be contingency. claim is filed with the System
commenced within Exception: Life and within 3 years from the time the
twenty (20) years from Retirement benefits. cause of action accrued
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.

14. Exclusivity of Benefits


SSS GSIS ECSIF
Whenever other laws Unless otherwise provided, the
provide similar benefits liability of the State Insurance
for the same Fund shall be exclusive and in
contingencies covered place of all other liabilities of the
by this Act, the member employer to the employee
who qualifies to the
benefits shall have the The payment of compensation
option to choose which shall not bar the recovery of
benefits will be paid to benefits as provided for in other
him. However, if the laws whose benefits are
benefits provided by the administered by the System or by
law chosen are less than other agencies of government.
the benefits provided
under this Act, the GSIS
shall pay only the
difference.

15. Benefit Protection


SSS GSIS ECSIF
Non-Transferability of Benefits. - It is hereby declared to be the No contract, regulation or devices
The SSS shall promptly pay the policy of the State that the whatsoever shall operate to
benefits provided in this Act to actuarial solvency of the funds of deprive the employee or his
such persons as may be entitled the GSIS shall be preserved and dependents of any part of the
thereto in accordance with the maintained at all times and that income benefits and medical
provisions of this Act: Provided, contribution rates necessary to related services granted under this
That the SSS shall pay the sustain the benefits under this Act Title.
retirement benefits on the day of shall be kept as low as possible in
contingency to qualified members order not to burden the members No claim for compensation under
who have submitted the necessary of the GSIS and their employers. this Title is transferable, or liable
documents at least six (6) months Taxes imposed on the GSIS tend to tax, attachment, garnishment,
before: Provided, further, That to impair the actuarial solvency levy or seizure by or under any
the beneficiary who is a national of its funds and increase the legal process whatsoever, either
of a foreign country which does contribution rate necessary to before or after receipt by the
not extend benefits to a Filipino sustain the benefits of this Act. person or persons entitled thereto,
beneficiary residing in the The GSIS, its assets, revenues except to pay any debt of the
Philippines, or which is not including all accruals thereto, and employee to the System.
recognized by the Philippines, benefits paid, shall be exempt
shall not be entitled to receive from all taxes, assessments, fees, No ageny, atty, or any other
any benefit under this Act: charges, or duties of all kinds. person pursuing or in charge of
Provided, further, That These exemptions shall continue the preparation of filing of any
notwithstanding the foregoing, unless expressly and specifically claim for benefit under this title
where the best interest of the SSS revoked and any assessment shall demand or charge for his
will be served, the Commission against the GSIS as of the services any fee, and any
may direct payments without approval of this Act are hereby stipulation to the contrary shall be
regard to nationality or country of considered paid. void. The retention or deduction
residence: Provided, further, That All benefits paid shall be exempt of any amount from any benefit
if the recipient is a minor or a from attachment, garnishment, granted under this Title for the
person incapable of administering execution, levy or other processes payment of fees of such services
his own affairs, the Commission issued by the courts, quasi is prohibited.
shall appoint a representative judicial agencies or
under such terms and conditions administrative bodies including
as it may deem proper: Provided, Commission on Audit (COA)
further, That such appointment disallowances and from all
shall not be necessary in case the financial obligations of the
recipient is under the custody of members, including his pecuniary
or living with the parents or accountability arising from or
spouse of the member in which caused or occasioned by his
case the benefits shall be paid to exercise or performance of his
such parents or spouse, as official functions or duties, or
representative payee of the incurred relative to or in
recipient. Such benefits are not connection with his position or
transferable and no power of work except when his monetary
attorney or other document liability, contractual or otherwise,
executed by those entitled thereto is in favor of the GSIS.
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:
Provided, further, That in case of
death benefits, if no beneficiary
qualifies under this Act, said
benefits shall be paid to the legal
heirs in accordance with the law
of succession.
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 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 in
Section 2 hereof granting tax-
exemption to the SSS. Any tax
assessment imposed against the
SSS shall be null and void.

Fee of Agents, Attorneys, Etc. -


No agent, attorney or other
person in charge of the
preparation, filing or pursuing
any claim for benefit under this
Act shall demand or charge for
his services any fee, and any
stipulation to the contrary shall be
null and void. The retention or
deduction of any amount from
any benefit granted under this Act
for the payment of fees for such
services is prohibited: Provided,
however, That any member of the
Philippine Bar who appears as
counsel in any case heard by the
Commission shall be entitled to
attorneys’ fees not exceeding ten
percent (10%) of the benefits
awarded by the Commission,
which fees shall not be payable
before the actual payment of the
benefits, and any stipulation to
the contrary shall be null and
void.

16. Dispute Settlement


SSS GSIS ECSIF
Disputes involving: Any dispute arising under this Disputes involving:
1. coverage Act and any other laws 1. coverage
2. benefits administered by the GSIS 2. benefits
3. contributions 3. contributions
4. penalties Agency – GSIS 4. penalties
5. any other matter related 5. any other matter related
thereto Decide the case within 30 days thereto
from the receipt of the hearing
Agency – Social Security officers findings and Agency – GSIS or SSS as the
Commission recommendations or 30 days after case may be, have original and
submission for decision exclusive jurisd
Decided within the mandatory
period of 20 days after the Appeals – Subject to appeal to the
submission of evidence CA- Rule 43 Commission, which shall decide
SC – Rule 45 appealed cases within 20 working
Decision final and executory 15 days from the submission of
days after date of notification Appeals shall not stay the evidence
execution of the order or award
Appeals: unless ordered by the Board Decision final and executory 10
CA – laws and fact days from notice
SC – laws Execution of decision – when no
appeal is perfected and there is no Review
Execution of decision – order to stay by the Board, CA or Decisions, orders or resolutions
Commission may motu propio or SC, any decision or award shall of the Commission may be
on motion of any interested party, be enforced and executed in the reviewed on certiorari by the SC
issue a writ of execution to same manner as decisions of RTC on questions of law upon petition
enforce any of its decisions or of an aggrieved party within 10
awards, after it has become final days from notice thereof.
and executory
Enforcement of Decisions
- all awards granted by the
Commission in cases
appealed from decisions
of the System shall be
effected within 15days
from receipt of notice
- in all other cases,
decisions, orders and
resolutions of the
Commission which have
become final and
executory shall be
enforced and executed in
the same manner as RTC
decisions.