SSS, GSIS, ECSIF

1. Policy Objectives SSS

to establish, develop, promote and perfect a so nd and viable ta!"e!empt social sec rity service s itable to the needs of the people thro #ho t the Philippines $hich shall promote social j stice and provide meanin#f l protection to members and their beneficiaries a#ainst the ha%ards of disability, sic&ness, maternity, old a#e, death, and other contin#encies res ltin# in loss of income or financial b rden. S' () *'*'

ECSIF
+he State shall promote and develop a ta!"e!empt employee,s compensation pro#ram $hereby employees and their dependents, in the even of $or&"connected disability or death, may promptly sec re ade- ate income benefit, and medical or related benefits. )rt 1.. /C

'. Employer SSS

)ny person, nat ral or j ridical, domestic or forei#n, $ho carries on in the Philippines any trade, b siness, ind stry, nderta&in#, or activity of any &ind and ses the services of another person $ho is nder his orders as re#ards the employment E!empt Employer 1. Government and any of its political s bdivisions, branches or instr mentalities, incl din# corporations o$ned or controlled by the Government '. self"employed person shall be both employee and employer at the same time.

GSIS
1. +he national #overnment, its political s bdivisions, branches a#encies or instr mentalities, #overnment"o$ned or controlled corporations, and financial instit tions $ith ori#inal charters, constit tional commissions and the j diciary1

ECSIF
)ny person, nat ral or j ridical, employin# the services of the employee

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0. Employee SSS
1. )ny person $ho performs services for an employer in $hich either or both mental or physical efforts are sed and $ho receives compensation for s ch services, $here there is an employer"employee

GSIS
1. )ny person, receivin# compensation $hile in the service of an employer as defined herein, $hether by election or appointment, irrespective of stat s of appointment, baran#ay

ECSIF
)ny person comp lsorily covered by the GSIS nder C)1*., as amended, incl din# the members of the )FP and any person comp lsorily covered by SSS nder () 11.1 as amended

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relationship a self"employed person shall be both employee and employer at the same time.

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san## nian officials

2. 3ependent SSS
Spouse 4 +he le#al spo se entitled by la$ to receive s pport from the member1 Child 4 le#itimate, le#itimated or le#ally adopted, and ille#itimate child $ho is nmarried, not #ainf lly employed, and has not reached t$enty"one 5'16 years of a#e, or if over t$enty"one 5'16 years of a#e, he is con#enitally or $hile still a minor has been permanently incapacitated and incapable of self"s pport, physically or mentally Parent 4 $ho is receivin# re# lar s pport from the member

GSIS
Spouse 4 le#itimate spo se dependent for s pport pon the member or pensioner Child 4 le#itimate, le#itimated, le#ally adopted child, incl din# the ille#itimate child, $ho is nmarried, not #ainf lly employed, not over the a#e of majority, or is over the a#e of majority b t incapacitated and incapable of self"s pport d e to a mental or physical defect ac- ired prior to a#e of majority Parent " parents dependent pon the member for s pport1

ECSIF
Spouse 4 le#itimate and livin# $ith employee Child 4 le#itimate, le#itimated or le#ally adopted, and ac&no$led#ed nat ral child $ho is nmarried, not #ainf lly employed, and has not reached t$enty"one 5'16 years of a#e, or if over t$enty"one 5'16 years of a#e, provided he is incapacitated and incapable of self"s pport d e to physical or mental defect $hich is con#enital or ac- ired d rin# minority Parent " parents dependent pon the member for s pport1

7. 8eneficiaries SSS
Primary 9 1. dependent spo se ntil he or she remarries '. dependent le#itimate, le#itimated or le#ally adopted, and ille#itimate children Secondary 9 In the absence of both primary, the dependent parents Others In the absence of all the fore#oin#, any other person desi#nated by the member as his:her secondary beneficiary.

GSIS
Primary 9 +he le#al dependent spo se ntil he:she remarries and the dependent children1 Secondary 9 +he dependent parents and, s bject to the restrictions on dependent children, the le#itimate descendants1

ECSIF
Primary 9 1. dependent spo se ntil he or she remarries '. dependent, Provided that the dependent nat ral child shall be considered as primary beneficiary $hen there are no other dependent children $ho are - alified and eli#ible for monthly income benefit. Secondary 9 +he dependent parents and, s bject to the restrictions on dependent children, the le#itimate descendants1

.. Covera#e SSS
Compulsory 1. all employees not over si!ty 5.;6 years of a#e and their employers. '. domestic helpers, their monthly income shall not be less than One tho sand pesos 5P1,;;;.;;6 a month 0. self"employed persons as may be determined by the Commission nder s ch r les and re# lations as it may prescribe, incl din# b t not limited to the follo$in#< a. )ll self" employed professionals1 b. Partners and sin#le proprietors of b sinesses1 c. )ctors and actresses, directors, script$riters and ne$s correspondents $ho do not fall $ithin the definition of the term "employee"1 d. Professional athletes, coaches, trainers and joc&eys1 and e. Individ al farmers and fishermen. EFFEC+I=I+> For EE, on first day of employment For E(, on first day of operations For self"employed, pon re#istration Voluntary 1. Filipinos recr ited by

GSIS
Compulsory all employees receivin# compensation $ho have not reached the comp lsory retirement a#e, irrespective of employment stat s members of the j diciary and constit tional commissions - alify for life ins rance only

ECSIF
Compulsory )ll employers and their employees not over .; yrs old Provided, an employee $ho is over .; and payin# contrib tion to - alify for retirement or life ins rance benefits shall be s bject to comp lsory covera#e 5)1.*6 Foreign employment Commission shall ens re ade- ate covera#e of Filipino employees employed abroad Comp lsory covera#e of the employer shall ta&e effect on the first day of operation and that of the employee on the date of his employment 5)1B;6

E?CEP+< 1. members of the )FP, P@P, s bject to the condition that they m st settle first their financial obli#ation $ith the GSIS, contract als $ho have no EE( $ith the a#encies they serve

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"" members of the j diciary and constit tional commissions A $ho shall have life ins rance only

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forei#n"based employers for employment abroad may be covered by the SSS on a vol ntary basis. employee nder comp lsory covera#e is separated from employment, his employer,s contrib tion on his acco nt and his obli#ation to pay contrib tions arisin# from that employment shall cease at the end of the month of separation, b t said employee shall be credited $ith all contrib tions paid on his behalf and entitled to benefits accordin# to the provisions of this )ct. Ce may, ho$ever, contin e to pay the total contrib tions to maintain his ri#ht to f ll benefit. If the self"employed reali%es no income in any #iven month, he shall not be re- ired to pay contrib tions for that month. Ce may, ho$ever, be allo$ed to contin e payin# contrib tions nder the same r les and re# lations applicable to a separated employee member Spo ses $ho devote f ll time to mana#in# the ho sehold and family affairs, nless they are also en#a#ed in other vocation or employment $hich is s bject to mandatory covera#e

By Arrangement any forei#n #overnment, international or#ani%ation or their $holly"o$ned instr mentality

employin# $or&ers in the Philippines or employin# Filipinos o tside of the Philippines, may enter into an a#reement $ith the Philippine Government for the incl sion of s ch employees in the SSS e!cept those already covered by their respective civil service retirement systems Excluded employment: 1. Employment p rely cas al and not for the p rpose of occ pation or b siness of the employer1 '. Service performed on or in connection $ith an alien vessel by an employee if he is employed $hen s ch vessel is o tside the Philippines1 0. Service performed in the employ of the Philippine Government or instr mentality or a#ency thereof1 2. Service performed in the employ of a forei#n #overnment or international or#ani%ation, or their $holly"o$ned instr mentality< Provided, ho$ever, +hat this e!emption not$ithstandin#, any forei#n #overnment, international or#ani%ation or their $holly"o$ned instr mentality employin# $or&ers in the Philippines or employin# Filipinos o tside of the Philippines, may enter into an a#reement $ith the Philippine

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Government for the incl sion of s ch employees in the SSS e!cept those already covered by their respective civil service retirement systems< Provided, f rther, +hat the terms of s ch a#reement shall conform $ith the provisions of this )ct on covera#e and amo nt of payment of contrib tions and benefits< Provided, finally, +hat the provisions of this )ct shall be s pplementary to any s ch a#reement1 and S ch other services performed by temporary and other employees $hich may be e!cl ded by re# lation of the Commission. Employees of bona fide independent contractors shall not be deemed employees of the employer en#a#in# the service of said contractors.

B. Effect of separation from employment SSS

Compulsorily covered and separated from employment

GSIS
) member separated from the service shall contin e to be a member, and shall be entitled to $hatever benefits he has - alified to in the event of any contin#ency compensable nder this )ct.

Dhen an employee nder comp lsory covera#e is separated from employment, his employer,s contrib tion on his acco nt and his obli#ation to pay contrib tions arisin# from that employment shall cease at the end of the month of separation, b t said employee shall be credited $ith all contrib tions paid on his behalf and entitled to benefits accordin# to the provisions of this )ct. Ce may, ho$ever, contin e to pay the total contrib tions to maintain his ri#ht to

f ll benefit.
Self Employed realizes no income in any given month If the self"employed reali%es no income in any #iven month, he shall not be re- ired to pay contrib tions for that month. Ce may, ho$ever, be allo$ed to contin e payin# contrib tions nder the same r les and re# lations applicable to a separated employee member<

*. (eportin# (e- irements SSS

Each covered self"employed person shall, $ithin thirty 50;6 days from the first day he started the practice of his profession or b siness operations re#ister and report to the SSS his name, a#e, civil stat s, and occ pation, avera#e monthly net income and his dependents

GSIS
employer shall report to the GSIS the names of all its employees, their correspondin# employment stat s, positions, salaries and s ch other pertinent information

E. F ndin# SSS
1. '. employer,s contrib tions employee,s contrib tions @ote< )mo nt based on salary brac&ets (emittances " act al rem neration for employment, incl din# the mandated cost"of" livin# allo$ance, as $ell as the cash val e of any rem neration paid in any medi m other than cash e!cept that part of the rem neration in e!cess of the ma!im m salary credit 8enefits prescribed in this )ct shall not be diminished and to # arantee that the Government accepts #eneral responsibility for the solvency of the SSS

GSIS
1. '. 0. employer,s contrib tions member,s contrib tions Government # arantees the f lfillment of the obli#ation of GSIS to members

ECSIF
1. " employer contrib tion contrib tion shall be paid in their entirety by the employer and any contract or device for the ded ctions of any portion thereof from the $a#es or salaries of the employees shall be n ll and void Employee 4no contrib tion

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1;. Effect of @on"(emittance SSS GSIS

+he contrib tions payable nder this )ct in cases $here an employer ref ses or ne#lects to pay the same shall be collected by the SSS in the same manner as ta!es are made collectible nder the @ational Internal (even e Code, as amended. Fail re or ref sal of the employer to pay or remit the contrib tions herein prescribed shall not prej dice the ri#ht of the covered employee to the benefits of the covera#e. Government # arantees the f lfillment of the obli#ations of the GSIS to its members as and $hen they fall d e

ECSIF
Fail re or ref sal of the employer to pay or remit the contrib tions shall not prej dice the ri#ht of the employee or dependent to benefits If the sic&ness, inj ry or disability or death occ rs before the System receives any report of the name of his employee, the employer shall be liable to the benefits to $hich s ch employee or his dependents may be entitled.

11. 8enefits SSS

1. '. 0. 2. 7. .. B. *. Fonthly pension 3ependents Pension (etirement 3eath Permanent 3isability F neral Sic&ness Faternity 4 limited only to first 2 deliveries or miscarria#es.

GSIS
All Members 1. Separation '. (etirement 0. 3isability 2. /ife Ins rance 7. F neral @ote< )ll"+a! e!empt G diciary and Const. Comms entitled to life ins rance only.

ECSIF
1. '. 0. 2. 7. .. B. *. Fedical +emporary total disability permanent total disability permanent partial disability death f neral second inj ry deprivation of benefits

@ote< )ll"+a! e!empt

1'. 8asis of Claim SSS

@on $or& connected disability, sic&ness, maternity, old a#e, death, and other contin#encies res ltin# in loss of income or financial b rden.

GSIS
@on $or& connected disability, sic&ness, death Permanent disability 4 Hpon occ rrence of contin#ency b t GSIS e!empt from liability, if

ECSIF
Dor& connected disability or death E!cept< " employees into!ication " $ilf ll intention to inj re himself or another " notorio s ne#li#ence

permanent disability is d e to #rave miscond ct, notorio s ne#li#ence, habit al into!ication, or $illf l intention to &ill himself or another. S rvivorship Separation Hnemployment

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other$ise provided by la$

10. Prescriptive Period SSS

+he ri#ht to instit te the necessary action a#ainst the employer may be commenced $ithin t$enty 5';6 years from the time the delin- ency is &no$n or the assessment is made by the SSS, or from the time the benefit accr es, as the case may be.

GSIS
)ll claims for benefits 4 2 years from date of contin#ency. E!ception< /ife and (etirement benefits.

ECSIF
@o claim for compensation shall be #iven d e co rse nless said claim is filed $ith the System $ithin 0 years from the time the ca se of action accr ed

12. E!cl sivity of 8enefits SSS

GSIS
Dhenever other la$s provide similar benefits for the same contin#encies covered by this )ct, the member $ho - alifies to the benefits shall have the option to choose $hich benefits $ill be paid to him. Co$ever, if the benefits provided by the la$ chosen are less than the benefits provided nder this )ct, the GSIS shall pay only the difference.

ECSIF
Hnless other$ise provided, the liability of the State Ins rance F nd shall be e!cl sive and in place of all other liabilities of the employer to the employee +he payment of compensation shall not bar the recovery of benefits as provided for in other la$s $hose benefits are administered by the System or by other a#encies of #overnment.

17. 8enefit Protection SSS

Non-Transferability of Benefits -

GSIS
It is hereby declared to be the

ECSIF
@o contract, re# lation or devices

+he SSS shall promptly pay the benefits provided in this )ct to s ch persons as may be entitled thereto in accordance $ith the provisions of this )ct< Pro!ided" +hat the SSS shall pay the retirement benefits on the day of contin#ency to - alified members $ho have s bmitted the necessary doc ments at least si! 5.6 months before< Pro!ided" further" +hat the beneficiary $ho is a national of a forei#n co ntry $hich does not e!tend benefits to a Filipino beneficiary residin# in the Philippines, or $hich is not reco#ni%ed by the Philippines, shall not be entitled to receive any benefit nder this )ct< Pro!ided" further" +hat not$ithstandin# the fore#oin#, $here the best interest of the SSS $ill be served, the Commission may direct payments $itho t re#ard to nationality or co ntry of residence< Pro!ided" further" +hat if the recipient is a minor or a person incapable of administerin# his o$n affairs, the Commission shall appoint a representative nder s ch terms and conditions as it may deem proper< Pro!ided" further" +hat s ch appointment shall not be necessary in case the recipient is nder the c stody of or livin# $ith the parents or spo se of the member in $hich case the benefits shall be paid to s ch parents or spo se, as representative payee of the recipient. S ch benefits are not transferable and no po$er of attorney or other doc ment e!ec ted by those entitled thereto in favor of any a#ent, attorney or any other person for the collection thereof on their behalf shall be reco#ni%ed, e!cept $hen they are physically nable to collect personally s ch benefits< Pro!ided" further" +hat in case of death benefits, if no beneficiary - alifies nder this )ct, said benefits shall be paid to the le#al heirs in accordance $ith the la$ of s ccession.

policy of the State that the act arial solvency of the f nds of the GSIS shall be preserved and maintained at all times and that contrib tion rates necessary to s stain the benefits nder this )ct shall be &ept as lo$ as possible in order not to b rden the members of the GSIS and their employers. +a!es imposed on the GSIS tend to impair the act arial solvency of its f nds and increase the contrib tion rate necessary to s stain the benefits of this )ct. +he GSIS, its assets, reven es incl din# all accr als thereto, and benefits paid, shall be e!empt from all ta!es, assessments, fees, char#es, or d ties of all &inds. +hese e!emptions shall contin e nless e!pressly and specifically revo&ed and any assessment a#ainst the GSIS as of the approval of this )ct are hereby considered paid. )ll benefits paid shall be e!empt from attachment, #arnishment, e!ec tion, levy or other processes iss ed by the co rts, - asi j dicial a#encies or administrative bodies incl din# Commission on ) dit 5CO)6 disallo$ances and from all financial obli#ations of the members, incl din# his pec niary acco ntability arisin# from or ca sed or occasioned by his e!ercise or performance of his official f nctions or d ties, or inc rred relative to or in connection $ith his position or $or& e!cept $hen his monetary liability, contract al or other$ise, is in favor of the GSIS.

$hatsoever shall operate to deprive the employee or his dependents of any part of the income benefits and medical related services #ranted nder this +itle. @o claim for compensation nder this +itle is transferable, or liable to ta!, attachment, #arnishment, levy or sei% re by or nder any le#al process $hatsoever, either before or after receipt by the person or persons entitled thereto, e!cept to pay any debt of the employee to the System. @o a#eny, atty, or any other person p rs in# or in char#e of the preparation of filin# of any claim for benefit nder this title shall demand or char#e for his services any fee, and any stip lation to the contrary shall be void. +he retention or ded ction of any amo nt from any benefit #ranted nder this +itle for the payment of fees of s ch services is prohibited.

#$emption from Ta$" %e&al Process and %ien -- )ll la$s to the contrary not$ithstandin#, the SSS and all its assets and properties, all contrib tions collected and all accr als thereto and income or investment earnin#s therefrom as $ell as all s pplies, e- ipment, papers or doc ments shall be e!empt from any ta!, assessment, fee, char#e, or c stoms or import d ty1 and all benefit payments made by the SSS shall li&e$ise be e!empt from all &inds of ta!es, fees or char#es, and shall not liable to attachments, #arnishments, levy or sei% re by or nder any le#al or e- itable process $hatsoever, either before or after receipt by the person or persons entitled thereto, e!cept to pay any debt of the member to the SSS. @o ta! meas re of $hatever nat re enacted shall apply to the SSS, nless it e!pressly revo&es the declared policy of the State in Section ' hereof #rantin# ta!" e!emption to the SSS. )ny ta! assessment imposed a#ainst the SSS shall be n ll and void. 'ee of A&ents" Attorneys" #tc " @o a#ent, attorney or other person in char#e of the preparation, filin# or p rs in# any claim for benefit nder this )ct shall demand or char#e for his services any fee, and any stip lation to the contrary shall be n ll and void. +he retention or ded ction of any amo nt from any benefit #ranted nder this )ct for the payment of fees for s ch services is prohibited< Pro!ided" ho(e!er" +hat any member of the Philippine 8ar $ho appears as co nsel in any case heard by the Commission shall be entitled to attorneys, fees not e!ceedin# ten percent 51;I6 of the benefits a$arded by the Commission, $hich fees shall not be payable before the act al payment of the benefits, and any stip lation to

the contrary shall be n ll and void.

1.. 3isp te Settlement SSS

3isp tes involvin#< 1. covera#e '. benefits 0. contrib tions 2. penalties 7. any other matter related thereto )#ency 4 Social Sec rity Commission 3ecided $ithin the mandatory period of '; days after the s bmission of evidence 3ecision final and e!ec tory 17 days after date of notification )ppeals< C) 4 la$s and fact SC 4 la$s E!ec tion of decision 4 Commission may mot propio or on motion of any interested party, iss e a $rit of e!ec tion to enforce any of its decisions or a$ards, after it has become final and e!ec tory

GSIS
)ny disp te arisin# nder this )ct and any other la$s administered by the GSIS )#ency 4 GSIS 3ecide the case $ithin 0; days from the receipt of the hearin# officers findin#s and recommendations or 0; days after s bmission for decision )ppeals 4 C)" ( le 20 SC 4 ( le 27 )ppeals shall not stay the e!ec tion of the order or a$ard nless ordered by the 8oard E!ec tion of decision 4 $hen no appeal is perfected and there is no order to stay by the 8oard, C) or SC, any decision or a$ard shall be enforced and e!ec ted in the same manner as decisions of (+C

ECSIF
3isp tes involvin#< 1. covera#e '. benefits 0. contrib tions 2. penalties 7. any other matter related thereto )#ency 4 GSIS or SSS as the case may be, have ori#inal and e!cl sive j risd S bject to appeal to the Commission, $hich shall decide appealed cases $ithin '; $or&in# days from the s bmission of evidence 3ecision final and e!ec tory 1; days from notice (evie$ 3ecisions, orders or resol tions of the Commission may be revie$ed on certiorari by the SC on - estions of la$ pon petition of an a##rieved party $ithin 1; days from notice thereof. Enforcement of 3ecisions " all a$ards #ranted by the Commission in cases appealed from decisions of the System shall be effected $ithin 17days from receipt of notice " in all other cases, decisions, orders and resol tions of the Commission $hich have become final and e!ec tory shall be enforced and e!ec ted in the same manner as (+C decisions.