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Covered by the Act


Conditions for child to be considered dependents

Exemption from coverage

SSS GSIS 1. Employer Any person 1. Employer National who carries on in the government, its political Philippines any trade, subdivisions, branches, business, industry, agencies or instrumentalities, undertaking, and uses the including government-owned services of another person or controlled corporations who is under his orders as with original charters. regard the employment, 2. Employee any person EXCEPT THOSE UNDER receiving compensation while THE GSIS in the service of an employer 2. Employee Any person as defined herein, whether by who performs services for an election or appointment, employer who receives including Barangay and compensation for such Sangguinian officials. services, where there is an employer-employee relationship. 3. Self-Employed considered as both employer and employee 1. Legal spouses entitled for support 2. Child, whether legitimate, legitimated, legally adopted or illegitimate; and 3. Parents dependent for support. 1. Unmarried; 2. not gainfully employed; Has not reached 21 years of 1. Not over age of majority; or age; or 2. Incapable of supporting Compulsory himself either physically or All employees receiving mentally prior to 21 years of compensation who have not age or majority age, as the reached the compulsory case may be. retirement age, irrespective of employment status. 1. Employment purely casual 1. members of AFP and PNP; and not for the purpose of 2. Contractual employees, occupation or business of the who have no employeremployer; employee relationship with 2. Services performed on or in the agency they serve; and connection with an alien 3. Members of Judiciary nad vessel by an employee if he is Constitutional Commission, employed when such vessel is who shall be covered only by outside the Philippines; life insurance coverage. 3. Service performed in the 4. Purely casual employees. employ of the Philippine government, instrumentality or agency thereof; 4. Service performed in the employ of a foreign government, international organization, or their whollyowned instrumentality; and


Effects of separation from employment

5. Services performed by temporary employees, which may be excluded by regulation of the Commission 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 1. Employers contribution on his account ceases; 2. employees obligation to contribute also ceases at the end of the month of separation; and 3. Employee shall be credited with all contributions paid on his behalf and entitled to benefits according to the provisions of this Act. Note: He may continue to pay the total contributions to maintain his right to full benefit. Employer Report immediately to SSS the following information on all his covered employees: 1. Names; 2. Ages; 3. Civil Status; 4. Occupations; 5. Salaries; and 6. Dependents.

The basic pay or salary received by an employee pursuant tohis election/appointment, excluding per diems, bonuses, overtime pay, honoraria, allowances, and any other emoluments received in addition to the basic pay. A member separated from the service shall continue to be a member, and shall be entitled to whatever benefits he has qualified to in the event of any contingency compensable under this Act.

Reporting Requirements

Employer Report to GSIS the following information on all his covered employees: 1. Names; 2. Employment status; 3. Positions; 4. Salaries; and 5. Such other matter as determined by the GSIS


Self-Employed Report to SSS within thirty (30) days from the first day of his operation the following: 1. Name; 2. Age; 3. Civil Status; 4. Occupation; 5. Average monthly net income; and 6. Dependents 1. Employers contributions; and 2. Employees /Members Contributions


1. Monthly pensions; 2. Retirement benefits; 3. Permanent disability benefits; 4. Death benefits; 5. Funeral benefits; 6. Loan grant 1. Sickness benefits; 2. Maternity leave benefits; and 3. Dependents pension.

Exemption from tax/legal process/ lien

Dispute Settlement

Prescriptive Period

1. Temporary disability benefits; 2. Separation benefits; 3. Unemployment/involuntary separation benefits; 4. Survivorship benefits; and 5. Life insurance benefits. Property, assets, and revenues of the GSIS and SSS are all exempt from taxes and all benefits paid by SSS or GSIS shall likewise be exempt from taxes, assessments, fees, charges, and duties of all kind. Dispute arising from: Dispute arising from: 1. Coverage; Any dispute arising under 2. Benefits; this Act and other laws 3. Contributions; administered by the GSIS. 4. Penalties; and 5. Any matters related thereto. Jurisdiction GSIS Jurisdiction Social Security Commission When to Decide Thirty (30) days from the When to Decide receipt of thehearing officers Mandatory period of twenty findings and (20) days from the submission recommendations or thirty of evidence (30) days after submission for decision. Appeal CA Questions of law and Appeal facts (Rule 43, ROC) CA Rule 43, ROC SC- Questions of law only SC Rule 45, ROC (Rule 45, ROC) 10 years from the time the 4 years from the date of right of action accrues. contingency

N.B. The right of the employee to institute the necessary action against the employer who refuses or neglects to remit contributions 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. The prescriptive period does not commence when the obligation to pay the premiums accrues (Lo vs. CA 1999)