SSS (RA 8282) GSIS (RA 8291)
“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: Provided, That a self-employed person shall be
both employee and employer at the same time.
“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 is an employer-
employee relationship: Provided, That a self-employed person
shall be both employee and employer at the same time.
“Dependents” The dependents shall be the following:
"(1) The legal spouse entitled by law to receive support from the
member;
"(2) The legitimate, legitimated or legally adopted, and illegitimate
child who is unmarried, not gainfully employed, and has not
reached twenty-one (21) years of age, or if over twenty-one (21)
years of age, he is congenitally or while still a minor has been
permanently incapacitated and incapable of self-support,
physically or mentally; and
"(3) The parent who is receiving regular support from the member.
“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 in excess of the maximum salary credit as
Provided under Section Eighteen of this Act.
Beneficiaries Primary beneficiaries
1. The dependent spouse until he or she remarries,
2. the dependent legitimate, legitimated or legally adopted,
The national government, its political subdivisions, branches,
agencies or instrumentalities, including government-owned or
controlled corporations, and financial institutions with original
charters, the constitutional commissions and the judiciary.
Any person receiving compensation while in the service of an
employer as defined herein, whether by election or appointment,
irrespective of status of appointment, including barangay and
Sanggunian officials;
Dependents shall be the following: (a) the legitimate spouse
dependent for support upon the member or pensioner;
(b) the legitimate, legitimated, legally adopted child, including the
illegitimate child, who is unmarried, not gainfully employed, not
over the age of majority, or is over the age of majority but
incapacitated and incapable of self-support due to a mental or
physical defect acquired prior to age of majority; and
(c) the parents dependent upon the member for support;
The basic pay or salary received by an employee, pursuant to his
election/appointment, 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;
Primary beneficiaries- The legal dependent spouse until he/she
remarries and the dependent children;
 and illegitimate children, Provided, That the dependent
illegitimate children shall be entitled to fifty percent
(50%) of the share of the legitimate, legitimated or legally Secondary beneficiaries- The dependent parents and, subject to
adopted children: Provided, further, That in the absence of the restrictions on dependent children, the legitimate descendants;
the dependent legitimate, legitimated children of the
member, his/her dependent illegitimate children shall be
entitled to one hundred percent (100%) of the benefits.

Secondary Beneficiaries

1. the dependent parents of the member.

In the absence of all the foregoing, any other person designated by

the member as his/her secondary beneficiary.

Coverage/Membership Compulsory: Membership in the GSIS shall be compulsory for all employees
receiving compensation who have not reached the compulsory
a. upon all employees not over sixty (60) years of age and retirement age (65), irrespective of employment status,
their employers
b. household helpers with at least 1,000 monthly pay
c. Self- employed including but not limited to the following:

1. All self-employed professionals;

"2. Partners and single proprietors of businesses;

"3. Actors and actresses, directors, scriptwriters and news

correspondents who do not fall within the definition of the
term "employee”

"4. Professional athletes, coaches, trainers and jockeys;

and

"5. Individual farmers and fishermen.

Voluntary:

a. 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, may be covered by the SSS on a voluntary basis.
b. Filipinos recruited by foreign-based employers for
employment abroad.
c. Employees already separated from employment or those
 self-employed with no realized income for a given month,
who chose to continue with contributions to maintain
right to full benefit.

Exclusion from Coverage
a. Employment purely casual and not for the purpose of
occupation or business of the employer
b. Service performed on or in connection with an alien vessel
by an employee if he is employed when such vessel is
outside Ph
a. members of the Armed Forces of the Philippines and the
Philippine National Police,
b. contractuals who have no employer and employee
relationship with the agencies they serve.
c. members of the judiciary and constitutional
commissions who shall have life insurance only.

c. Service performed in the employ of the Philippine

Government or instrumentality or agency thereof;

d. 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

e. 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.
Effective date of coverage Employer: 1st day of operation

Employee: 1st day at work

Self-employed: Upon registration

Effect of Separation from When an employee under compulsory coverage is separated from A member separated from the service shall continue to be a member,
Employment/Service employment, his employer's contribution on his account and his and shall be entitled to whatever benefits he has qualified to in the
obligation to pay contributions arising from that employment shall event of any contingency compensable under this Act.
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.

Dispute Settlement SSC CA [Rule 43; question of law and fact] SC [Rule 45; GSIS CA[Rule 43]SC [Rule 45]; appeal does not stay execution
question of law only]

Prescriptive period 20 yrs 4 yrs

BENEFITS

MONTHLY PENSION Shall be the highest of the following amounts: The amount shall be:

1. 300 + [20% x [Ave monthly salary credit]] + [2% x [Ave
monthly salary credit ] x [# of cash credited years of
service in excess of 10 years]] or
2. 40% x (ave monthly salary credit) or
a. 37.5% x [revalued ave. monthly compensation], plus
b. 2.5 x [revalued ave. monthly compensation] x [years in service in
excess of 15 years]

3. 1,000; provided, that the monthly pension shall in no case The monthly pension shall not exceed 90% of the average monthly
be paid for an aggregate amount of less than sixty (60) compensation.
months.

Note: Notwithstanding the abovementioned, the minimum pension It shall not be less than P2,400 for those with 20 years of service and
shall be 1,200 for members with at least 10 credited years of not less than P1,300 for everyone else.
service and 2,400 for those with 20 credited years of service.

Dependents' Pension. - Where monthly pension is payable on

account of death, permanent total disability or retirement,
dependents' pension equivalent to: 10% of the monthly pension or
P250, whichever is higher, shall also be paid for each dependent
child conceived on or before the date of the contingency but not
exceeding five (5), beginning with the youngest and without
substitution: Provided, That where there are legitimate or
illegitimate children, the former shall be preferred.

RETIREMENT BENEFITS Eligibility requirements: Eligibility requirements:

1. 120 monthly contributions; 1. 15 years service

2. Age: 65 years old OR a member who has reached 60 years 2. 60 years of age; and
 may also avail if he is already separated from employment 3. Not receiving pension benefit from permanent total
or has ceased to be self-employed. disability.

Benefit- entitlement to monthly pension from retirement until
death.
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.
Note: Retirement is compulsory for employees 65 years of age who
have rendered at least 15 years of service; if employee has less than
15 years of service, he may be allowed to continue in accordance
with Civil Service laws.
Benefit- Choice between:

a. 60 x [basic monthly pension] lump sum payment at the time

of retirement PLUS basic monthly pension payable monthly
In case of death of member for life after expiry of the 5-yr guaranteed period which is
already covered by the lump sum; OR
1. Primary beneficiaries (PB) as of the date of retirement
b. Cash payment equivalent to 18 x [basic monthly pension]
shall be entitled to receive the monthly pension; OR
PLUS monthly pension for life immediately but with no 5-yr
2. If no PB and died within 60 months from the start of
guarantee.
pension, Secondary Beneficiaries (SB) shall be entitled to a
Note: subject to periodic adjustment
lump sum benefit equivalent to the total monthly pensions
corresponding to the balance of the 5 year guaranteed
period, excluding the dependent’s pension.

Lump Sum Alternative- Member may opt to receive his first 18

monthly pensions in lump sum BUT such is discounted at a
preferential rate of interest

*A member who is sixty (60) years old at retirement and who does
not qualify for pension benefits under paragraph (a) above, shall
be entitled to a lump sum benefit equal to the total contributions
paid by him and on his behalf: Provided, That he is separated from
employment and is not continuing payment of contributions to the
SSS on his own.

PERMANENT DISABILITY Eligibility requirement: Eligibility requirement:

BENEFITS
 Member who has paid at least 36 monthly contributions
PRIOR to the semester of disability shall be entitled to the
monthly pension.
 In case the member dies, it would be given the same
treatment as a retiree dying.
 For PERMANENT PARTIAL DISABILITY, the pension is
not lifetime. Also, the monthly pension benefit shall be
 A member who suffers permanent disability for reasons not
due to his grave misconduct, notorious negligence, habitual
intoxication, or willful intention to kill himself or another,
shall be entitled to the benefits provided
Employee is:
1. In service at the time of disability; or
2. Even if separated, he has paid at least 36 monthly
 given in lump sum if it is payable for less than 12 months.
 For MULTIPLE PARTIAL DISABILITIES, they shall be
additive when related or deteriorating-the percentage
shall be equal to the number of months the partial
disability is entitled to, divided by 75 months. (e.g. loss of
sight in 1 eye> 25/75; loss of arm> 50/75; if both occur
due to same cause, then 25/75 + 50/75= 100% so treated
as if it were permanent total disability.
Lump Sum Alternative- monthly pension X the number of
monthly contributions paid to the SSS OR 12x monthly pension,
whichever is higher. (for members who have not paid at least 36
monthly contributions)
Note: A member who 1. Has received a lump sum benefit; and 2. Is
reemployed not earlier than one year from date of disability shall
again be subject to compulsory coverage and shall be considered a
new member.
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.
Permanent Partial Cases
contributions within the 5year period immediately prior to
disability OR has paid a total of at least 180 monthly
contributions prior to disability; and
3. Member is not enjoying old-age retirement benefit.
Benefit for Permanent Total Disability
 Monthly income benefit for life equal to basic monthly
pension- This is effective from date of disability;
 If member is in service at the time of disability and he has
paid at least 180 monthly contributions, in addition to the
monthly income benefit, he shall receive an additional cash
payment of 18 times basic monthly pension.
To the ineligible- If member has rendered at least 3 years of
service, then he shall receive cash payment equal to 100% of ave.
monthly compensation for each year of service [essentially total
amount of contributions made] or 12,000, whichever is higher.
Permanent Partial Disability
He shall receive a cash payment in accordance with a scheduled of
disabilities to be prescribed by the GSIS provided that he also
satisfies the conditions above.
Permanent total cases- same sa SSS
Permanent Partial cases:
(1) complete and permanent loss of the use of:
(i) any finger
(ii) any toe
(iii) one arm
(iv) one hand
(v) one foot
 (vi) one leg

Complete and permanent Number of (vii) one or both ears

loss of use of Months
(viii) hearing of one or both ears
One thumb 10
One index finger 8 (ix) sight of both eyes

One middle finger 6

One right finger 5
"(2) such other cases as my be determined by the GSIS
One little finger 3
One big toe 6
One hand 39
One arm 50
One foot 31
One leg 46
One ear 10
Both ears 20
Hearing of one ear 10
Hearing of both ears 50
Sight of one eye 25

TEMPORARY DISABILITY Similar to sickness

BENEFITS

SICKNESS BENEFIT Eligibility requirements and other conditions: Eligibility requirements

1. Inability to work due to sickness or injury 1. Employee must be:

2. Confined for at least 4 days either in a hospital or  In service at the time of disability; or
elsewhere with SSS approval;  If separated, he has rendered at least 3 years of
3. At least 3 months of contributions in the 12month period service and paid at least 6 monthly contributions in
immediately before the semester of sickness or injury has the 12 month period immediately prior to
been paid; disability;
4. All company sick leaves with pay for the current year have 2. All sick leave credits including CBA sick leaves for the
been used up; current year has been used up; and
5. Maximum of 120 days per 1 calendar year[maximum 3. Maximum of 120 days per 1 calendar year[ so maximum
permissible for the same sickness confinements is 240 permissible for the same sickness confinements is 240 days
days for 2 consecutive years] for 2 consecutive years]
6. Employer has been notified, or, if separated, voluntary or
self-employed member, the SSS directly notified within 5
days of confinement; Benefit- 75% of the current daily compensation for everyday or
7. Notice to employer or SSS not needed when confinement fraction thereof of disability or P70, whichever is higher.
is in a hospital; notice to employer not required as well
 when employee became sick or injured while working or
within premises of thee employer.

Benefit- daily cash allowance paid for the number of days a

member is unable to workdue to sickness or injury equivalent to
90% x [ave daily salary credit]

Note: 100% of the daily benefits provided shall be reimbursed by

the SSS to said employer upon receipt of satisfactory proof of such
payment and legality thereof if the ff conditions are met:

1. Er notified SSS of the confinement within 5 calendar days

after receipt of the notification from the Ee
2. If notification is made beyond 5 days, he shall be
reimbursed only for each day of confinement starting from
the tenth calendar day immediately preceding the date of
notification to the SSS
3. SSS shall reimburse the employer or pay the unemployed
member only for confinement within the 1-year period
immediately preceding the date the claim for benefit or
reimbursement is received by the SSS, except confinement
in a hospital in which case the claim for benefit or
reimbursement must be filed within 1 year from the last
day of confinement.
DEATH BENEFITS Eligibility requirement When member dies, the primary beneficiaries are entitled to ONLY
ONE of the ff:
36 monthly contributions prior to the semester of death
1. Survivorship pension
a. If he was in the service when he died; or
b. Even if separated from the service, he has at least 3
Benefit- monthly pension to PB; OR a lump sum benefit equivalent
years of service and has paid 36 monthly contributions
to 36 x the monthly pension to SB.
within the 5 years immediately preceding death; or
c. Even if separated from the service, he has paid 180
monthly contributions prior to death.
To those ineligible- lump sum benefit which shall be higher
between the two: 2. Survivorship pension plus cash payment of 100% ave.
monthly compensation for every year of service [essentially,
 Monthly pension x 12; OR pension plus total contributions made]
 Monthly pension x # of monthly contributions a. If he was in the service when he died; and
b. With 3 yrs of service

3. Cash payment equivalent to 100% ave monthly

compensation for each year of service he paid contributions
or 12,000, whichever is higher

FUNERAL BENEFITS 12,000 in cash or in kind, to help defray the cost of funeral
expenses upon the death of a member, including a permanenetly
totally disabled member or retiree.
a. With 3 yrs of service; and
b. He has failed to qualify in the prior 2 schemes.
The amount of funeral benefits shall be determined and specified by
GSIS but shall not be less than 12,000: provided, that it shall be
increased to at least 18,000 after 5 years and shall be paid upon the
death of:

a. An active member;
b. Member separated from service but still entitled to funeral
benefit;
c. Pensioner
d. Retiree who at the time of retirement was of pensionable
age but opted to retire under RA 1616
MATERNITY LEAVE Eligibility requirements:
BENEFITS
1. A female member
2. Paid at least 3 monthly contributions in the 12th month
period immediately preceding the semester of her
childbirth or miscarriage-

Shall be paid a daily maternity benefit equivalent to 100%

of her ave. daily salary credit for 60 days or 78 days in case
of caesarian delivery, subject to the following conditions:

(a) Ee shall have NOTIFIED her Er of her pregnancy

and the probable date of her childbirth, which notice
shall be transmitted to the SSS;

"(b) The FULL PAYMENT shall be advanced by the

employer within thirty (30) days from the filing of the
maternity leave application;

"(c) That payment of daily maternity benefits shall be

a BAR to the recovery of sickness benefits for the same
period;

"(d) shall be paid only for the first four (4) deliveries
or miscarriages;

"(e) That 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; and
 "(f) That 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.

LOAN SSC Resolution No. 669. Moreover, certain circulars provide for GSIS website provides for this
treatment of salary loans and more flexible payment terms or
condonation for delinquent payers. SSS website also shows loans.

SEPARATION BENEFITS Eligibility requirement:

1. 60 years of age, or separated from service with at least 3

years but not over 15 years served;
2. Below 60 yrs of age, but at least 15 yrs of service rendered.

Benefit

1. For 60 years of age or separated from service with 3-15

years of service: cash payment of 100% of ave. monthly
compensation for each year of service [essentially, total
amount of contributions], or 12,000, whichever is higher
2. Below 60 yrs of age and at least 15 yrs of service: cash
payment equivalent to 18x monthly pension at the time of
resignation or separation plus an old-age pension benefit
equal to basic monthly pension.
UNEMPLOYMENT BENEFITS Eligibility requirements

1. Employee separated from service due to abolition of office

or position; and
2. Employee has been paying integrated contributions for at
least 1 year prior to separation.

Benefit

Monthly cash payments of 50% of ave. monthly compensation for a

duration which is proportional to years rendered, ranging from 2
months to 6 months.

SURVIVIORSHIP BENEFITS Beneficiaries are entitled to the ff:

1. Basic survivorship pension which is 50% of basic monthly

pension; and
 2.
Dependent children’s pension not exceeding 50% of the
basic monthly pension.
LIFE INSURANCE BENEFITS COMPULSORY LIFE INSURANCE

All employees except for members of the AFP and PNP. It shall
automatically take effect as follows:

1. For those employed after the effectivity of this act, their

insurance shall take effect on the date of their employment;
2. for those whose insurance will mature after the effectivity of
this Act, their insurance shall be deemed renewed on the
day following the maturity or expiry date of their insurance;
3. for those without any life insurance as of the effectivity of
this Act, their insurance shall take effect following said
effectivity.

DIVIDENDS

An annual dividend may be granted to all members of the GSIS

whose life insurance is in force for at least 1 yr in accordance with a
dividends allocation formula to be determined by the GSIS.

OPTIONAL INSURANCE

a member may apply for insurance and/or pre-need coverage

embracing life, health, hospitalization, education, memorial plans,
and such other plans as may be designed by the GSIS, for himself
and/or his dependents. Any employer may likewise apply for group
insurance coverage for its employees. The payment of the
premiums/installments for optional insurance and pre-need
products may be made by the insured or his employer and/or any
person acceptable to the GSIS.

REINSURANCE

GSIS may reinsure any of its interests or part thereof with any
private company or reinsurer whether domestic of foreign:
Provided, That the GSIS shall submit an annual report on its
reinsurance operations to the Insurance Commission.

Note: Judiciary and Constitutional Commissions are entitled to life

insurance only.