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R.A.1161

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RepublicActNo.1161June18,1954
ANACTTOCREATEASOCIALSECURITYSYSTEMPROVIDINGSICKNESS,UNEMPLOYMENT,
RETIREMENT,DISABILITYANDDEATHBENEFITSFOREMPLOYEES
SECTION1.ShortTitle.ThisActshallbeknownasthe"SocialSecurityLaw"(AsamendedbySec.1,P.D.
No.24,S1972)."
Section 2. Declaration of Policy. It is the policy of the Republic of the Philippines to establish, develop,
promote and perfect a sound and viable taxexempt social security service suitable to the needs of the people
throughout the Philippines which shall provide to covered employees and their families protection against the
hazardsofdisability,sickness,oldageanddeath,withaviewtopromotingtheirwellbeinginthespiritofsocial
justice.(AsamendedbySec.1,R.A.1792andSec.2,P.D.No.24,S1972)
A.Administration
SECTION3.SocialSecuritySystem.(a)TocarryoutthepurposesofthisAct,theSocialSecuritySystemwith
principal place of business in Metro Manila, Philippines is hereby created. The SSS shall be directed and
controlled by a Social Security Commission composed of the Secretary of Labor and Employment, the SSS
Administratorandsevenappointivemembers:threeofwhomshallrepresentthelaborgroup,oneofwhomshall
beawomanthree,themanagementgroup,oneofwhomshallbeawomanand,one,thegeneralpublic,tobe
appointed by the President of the Philippines. The Chairman of the Commission shall be designated by the
Presidentfromamongitsmembers.Thetermoftheappointivemembersshallbethreeyears:Provided,Thatthe
termsofthefirstsixappointivemembersshallbeone,twoandthreeyearsforeverytwomembers,respectively.
All vacancies, except through the expiration of the term, shall be filled for the unexpired term only. The
apppointive members of the Commission shall receive one thousand five hundred pesos per diem for each
meetingactuallyattendedbythem:Provided,Thatnocompensationshallbepaidformorethaneightmeetingsa
month. Members of the Commission who hear cases pending before the Commission,shall also receive a per
diemofonethousandfivehundredpesos.(As amended by Sec. 2, R.A. 1792, Sec. 1, R.A. 2658, Sec. 1, R.A.
4857Sec.3,P.D.No.24,S1972Sec.1,P.D.No.347,S1973Sec.1,P.D.735,S1975Sec.1,P.D.No.1202,
S1977Sec.1,E.O.No.102,S1986andR.A.7688)
(b) The general conduct of the operations and management functions of the SSS shall be vested in the
Administratorwhoshallserveasthechiefexecutiveofficerimmediatelyresponsibleforcarryingouttheprogram
of the SSS and the policies of the Commission. The administrator shall be a person who has had previous
experienceintechnicalandadministrativefieldsrelatedtothepurposesofthisAct.Heshallbeappointedbythe
President of the Philippines and shall receive a salary to be fixed by the Commission with the approval of the
President,payablefromthefundsoftheSSS.(AsamendedbySec.1,R.A.2658Sec.3,P.D.No.24,S1972
andSec.1,P.D.No.735,S1975)
(c) The Commission, upon the recommendation of the Administrator shall appoint an actuary, and such other
personnel as may be deemed necessary fix their compensation prescribe their duties and establish such
methodsandproceduresasmayinsuretheefficient,honestandeconomicaladministrationoftheprovisionsand
purposesofthisAct.Provided,however,ThatthepersonneloftheSSSshallbeselectedonlyfromcivilservice
eligibles certified by the commissioner of civil service and be subject to civil service rules and regulations. (As
amendedbySec.1,R.A.2658andSec.1,P.D.No.735,S1975)
Section4.PowersandDutiesoftheCommission.Fortheattainmentofitsmainobjectivesassetforthin
sectiontwohereof,theCommissionshallhavethefollowingpowersandduties:
(a) To adopt, amend and rescind, subject to the approval of the President, such rules and regulationsas
maybenecessarytocarryouttheprovisionsandpurposesofthisAct.
(b)TosubmitannuallynotlaterthanMarch31,apublicreporttothePresidentofthePhilippinescovering
its activities in the administration and enforcement of this Act during the preceding year including
informationandrecommendationsonbroadpoliciesforthedevelopmentandperfectionoftheprogramof
theSSS.(AsamendedbySec.2,P.D.No.735,S1975)
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(c) To require the Actuary to submit a valuation report on the SSS benefit program every five years, or
morefrequently as may be necessary, and to undertake the necessary actuarial studies and calculations
concerning increases in benefits and the financial stability of the SSS and to provide for the feasible
increases in benefits and the addition of new ones under such rules and regulations as the Commission
mayadoptsubjecttotheapprovalofthePresident:President,Thattheactuarialsoundnessofthereserve
fundshallbeguaranteed:Provided,further,Thatsuchincreasesinbenefitsshallnotrequireanyincrease
in the rate of contribution. (As amended by Sec. 1, P.D. No. 1636, S1979 and Sec. 2, E.O. No. 102, S
1986)
(d)ToestablishbranchesoftheSystemwheneverandwhereveritmaybeexpedientornecessary,andto
inspectorcausetobeinspectedperiodicallysuchbranches.
(e) To enter into agreements or contracts for such service and aid, as may be needed for the proper,
efficientandstableadministrationoftheSystem.
(f) To adopt from time to time a budget of expenditures including salaries of personnel, against all funds
availabletotheSystemunderthisAct.(AsamendedbySec.3,R.A.1792)
(g)Tosetupitsaccountingsystemandprovidethenecessarypersonneltherefor.(AsamendedbySec.3,
R.A.1792)
(h) To require reports, compilations and analyses of statistical and economic data and to make
investigationsasmaybeneededfortheproperadministrationanddevelopmentoftheSystem.
(i) To acquire property, real or personal, which may be necessary or expedient for the attainment of the
purposesofthisAct.
(j)Toacquire,receive,orhold,bywayofpurchase,expropriationorotherwise,publicorprivateproperty
forthepurposeofundertakinghousingprojectspreferablyforthebenefitoflowsalariedemployeesandfor
the maintenance of hospitals and institutions for the sick, aged and infirm employees and immediate
membersoftheirfamilies.(AsamendedbySec.2,R.A.2658andSec.2.,P.D.No.735,S1975)
(k)Tosueandbesuedincourt.
(l)ToperformsuchotheractsasitmaydeemappropriatefortheproperenforcementofthisAct.
Section5.SettlementofDisputes.(a)AnydisputearisingunderthisActwithrespecttocoverage,benefits,
contributionsandpenaltiesthereonoranyothermatterrelatedthereto,shallbecognizablebytheCommission,
andanycasefiledwithrespecttheretoshallbeheardbytheCommission,oranyofitsmembers,orbyhearing
officersdulyauthorizedbytheCommissionanddecidedwithintwentydaysafterthesubmissionoftheevidence.
Thefiling,determinationandsettlementofdisputesshallbegovernedbytherulesandregulationspromulgated
bytheCommission.(AsamendedbySec.3,R.A.2658Sec.2,R.A.4857andSec.3,P.D.No.735,S1975)
(b) Appeal to Courts. Any decision of the Commission, in the absence of an appeal therefrom as herein
provided, shall become final fifteen days after the date of notification, and judicial review thereof shall be
permitted only after any party claiming to be aggrieved thereby has exhausted his remedies before the
Commission. The Commission shall be deemed to be a party to any judicial action involving any such decision,
andmayberepresentedbyanattorneyemployedbytheCommission,orwhenrequestedbytheCommission,by
theSolicitorGeneraloranyfiscal.
(c)CourtReview.ThedecisionoftheCommissionuponanydisputedmattermaybereceivedbothuponthe
lawandthefactsbytheCourtofAppeals.Forthepurposeofsuchreviewtheprocedureconcerningappealsfrom
the Court of First Instance shall be followed as far as practicable and consistent with the purposes of this Act.
AppealfromadecisionoftheCommissionmustbetakenwithinfifteendaysfromnotificationofsuchdecision.If
thedecisionoftheCommissioninvolvesonlyquestionsoflaw,thesameshallbereviewedbytheSupremeCourt.
No appeal bond shall be required. The case shall be heard in a summary manner, and shall take precedence
over all cases, except that in the Supreme Court, criminal cases wherein life imprisonment or death has been
imposedbythetrialcourtshalltakeprecedence.Noappealshallactasasupersedeasorastayoftheorderof
theCommission,unlesstheCommissionitself,ortheCourtofAppealsortheSupremeCourt,shallsoorder.
(d) Execution of decisions Any decision or award of the Commission after the same has become final and
executoryshallbeenforcedandexecutedinthesamemannerasdecisionsofCourtsofFirstInstanceandthe
CommissionshallhavethepowertoissuetotheCityorprovincialsherifforthesheriffwhomitmayappointsuch
writsofexecutionasmaybenecessaryfortheenforcementofsuchdecisionorawardandanypersonwhoshall
failorrefusetocomplywithsuchdecision,award,orwrit,afterbeingrequiredtodososhall,uponapplicationby
theCommission,bepunishedbythepropercourtforcontempt.(AsamendedbySec.4,P.D.No.24,S1972)
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Section6.AuditorandCounsel.(a)TheCommissioneronAuditorshallbetheexofficioAuditoroftheSSS.
He or his representative shall check and audit all the accounts, funds and properties of the SSS in the same
manner and as frequently as the accounts, funds and properties of the government are checked and audited
underexistinglawsandheshallhave,asfaraspracticable,thesamepowersanddutiesashehaswithrespect
tothecheckingandauditingofpublicaccounts,fundsandpropertiesingeneral.
(b)TheSecretaryofJusticeshallbetheexofficiocounseloftheSSS.Heorhisrepresentativeshallactaslegal
adviserandcounselthereof.(AsamendedbySec.4,P.D.No.735,S1975)
Section7.Oaths,Witnesses,andProductionofRecords.WhenauthorizedbytheCommission,anofficial
or employee thereof shall have the power to administer oath and affirmation, take depositions, certify to official
acts,andissuesubpoenaandsubpoenaducestecumtocompeltheattendanceofwitnessesandtheproduction
of books, papers, correspondence and other records deemed necessary as evidence in connection with any
question arising under this Act. Any case of contumacy shall be dealt with in accordance with the provisions of
sectionfivehundredeightyoftheAdministrativeCode.
B.Definitions
SECTION 8. Terms Defined. For the purposes of this Act, the following terms shall, unless the context
indicatesotherwise,havethefollowingmeanings:
(a)SSSTheSocialSecuritySystemcreatedbythisAct.(AsamendedbySec.2,P.D.No.1636,S1979)
(b)CommissionTheSocialSecurityCommissionashereincreated.
(c)EmployerAnyperson,naturalorjuridical,domesticorforeign,whocarriesoninthePhilippinesany
trade,business,industry,undertaking,oractivityofanykindandusestheservicesofanotherpersonwho
isunderhisordersasregardstheemployment,excepttheGovernmentandanyofitspoliticalsubdivisions,
branches or instrumentalities, including corporations owned or controlled by the Government: Provided,
Thataselfemployedprofessionalshallbebothemployeeandemployeratthesametime.(Asamendedby
Sec.2,P.D.No.1636,S1979)
(d)Employee Any person who performs services for an employer in which either or both mental and
physical efforts are used and who receives compensation for such services, where there is an employer
employeerelationship:Provided,Thataselfemployedprofessionalshallbebothemployeeandemployer
atthesametime.(AsamendedbySec.4,R.A.2658andSec.2,P.D.No.1636,S1979)
(e) Dependent The legitimate, legitimated or legally adopted child who is unmarried, not gainfully
employed, and not over twentyone years of age, or over twentyone years of age, provided that he is
congenitally incapacitated and incapable of selfsupport, physically or mentally the legitimate spouse
dependentforsupportupontheemployeeandthelegitimateparentswhollydependentuponthecovered
employeeforregularsupport.(AsamendedbySec.4,R.A.2658Sec.3,R.A.4857andSec.5,P.D.No.
735,S1975)
(f) Compensation All actual remuneration for employment, including the mandated cost of living
allowance,aswellasthecashvalueofanyremunerationpaidinanymediumotherthancashexceptthat
part of the remuneration in excess of three thousand pesos received during the month. (As amended by
Sec.4,R.A.1792Sec.4R.A.2658Sec.5,P.D.No.24,S1972andSec.3,E.O.No.102,S1986)
(g) Monthly salary credit The compensation base for contributions and benefits as indicated in the
scheduleinsectioneighteenofthisAct.(AsamendedbySec.4,R.A.2658andSec.5P.D.No.24,S1972)
(h)MonthlyTheperiodfromoneendofthelastpayrollperiodoftheprecedingmonthtotheendofthe
lastpayrollperiodofthecurrentmonthifcompensationisonhourly,dailyorweeklybasisifonanyother
basis,"monthly"shallmeanaperiodofonemonth.
(i)ContributionTheamountpaidtotheSSSbytheemployeeandbyhisemployerinaccordancewith
sectioneighteenofthisAct.(AsamendedbySec.5,P.D.No.24,S1972)
(j)Employment.Anyserviceperformedbyanemployeeforhisemployer,except
1.Agriculturallaborwhenperformedbyashare or leasehold tenant or worker who is not paid any
regular daily wage or base pay and who does not work for an uninterrupted period of at least six
monthsinayear(AsamendedbySec.4,R.A.2658)
2.Domesticserviceinaprivatehome
3.Employmentpurelycasualandnotforthepurposesofoccupationorbusinessoftheemployer
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4. Service performed by an individual in the employ of his son, daughter, or spouse, and service
performedbyachildundertheageoftwentyoneyearsintheemployofhisparents
5.Serviceperformedonorinconnectionwithanalienvesselbyanemployeeifheisemployedwhen
suchvesselisoutsidethePhilippines
6. Service performed in the employ of the Philippine Government or an instrumentality or agency
thereof
7. Service performed in the employ of a foreign government or international organization, or their
whollyowned instrumentality: Provided, however, That his exemption notwithstanding, any foreign
government, international organization, or their whollyowned instrumentality employing workers in
thePhilippinesoremployingFilipinosoutsideofthePhilippinesmayenterintoanagreementwiththe
PhilippineGovernmentfortheinclusionofsuchemployeesintheSSSexceptthosealreadycovered
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
contributionsandbenefits:Provided,finally,ThattheprovisionsofthisActshallbesupplementaryto
anysuchagreement.(AsamendedbySec.1,R.A.3839Sec.3,RA4857andSec.5,P.D.No.735,
S1975)
8.Suchotherservicesperformedbytemporaryemployeeswhomaybeexcludedbyregulationofthe
Commission.Employeesofbonafideindependentcontractorsshallnotbedeemedemployeesofthe
employerengagingtheservicesofsaidcontractors.(AsamendedbySec.5,P.D.No.735,S1975)
(k)Beneficiaries The dependent spouse until he remarries and dependent children, who shall be the
primarybeneficiaries.Intheirabsence,thedependentparentsand,subjecttotherestrictionsimposedon
dependent children, the legitimate descendents and illegitimate children who shall be the secondary
beneficiaries. In the absence of any of the foregoing, any other person designated by the covered
employeeassecondarybeneficiary.(AsamendedbySec.4,R.A.2658Sec.3,R.A.4857Sec.1,P.D.No.
177,S1973andSec.5,P.D.No.735,S1975)
(l)ContingencyTheretirement,death,permanentdisability,injuryorsicknessofthecoveredemployee.
(AsamendedbySec.5,P.D.No.735,S1975)
(m)AveragemonthlysalarycreditTheresultobtainedbydividingthesumofthemonthlysalarycredits
inthesixtymonthperiodimmediatelyprecedingthesemesterofcontingencybythenumberofmonthsof
coverage in the same period, 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 calendar months of coverage in the same
period,whicheverisgreater:exceptwherethemonthofcontingencyfallswithineighteenmonthsfromthe
monthofcoverage,inwhichcaseitistheresultobtainedbydividingthesumofallmonthlysalarycredits
paid prior to the month of contingency by the total number of calendar months of coverage in the same
period:Provided,Thattheinjuryorsicknesswhichcausedthedisabilityshallbedeemedasthepermanent
disability for the purpose of computing the average monthly salary credit. (As amended by Sec. 3, R.A.
4857andSec.5,P.D.No.735,S1975)
(n)AveragedailysalarycreditTheresultobtainedbydividingthesumofthesixhighestmonthlysalary
credits in the twelvemonth period immediately preceding the semester of contingency by one hundred
eighty.(AsamendedbySec.3,R.A.4857Sec.5,P.D.No.735,S1975andSec.3,E.O.No.102,S1986)
(o)SemesterAperiodoftwoconsecutivequartersendinginthequarterofcontingency.(Asamendedby
Sec.5,P.D.No.735,S1975)
(p) Quarter A period of three consecutive calendar months ending on the last day of March, June,
SeptemberandDecember.(AsamendedbySec.3,R.A.4857)
(q)ReplacementratioThesumoftwentypercentandthequotientobtainedbydividingthreehundred
bythesumofthreehundredfortyandtheaveragemonthlysalarycredit.(AsamendedbySec.2,P.D.No.
1636,S1979)
(r)Credited years of service For a member covered prior to January 1975, nineteen hundred seventy
five minus the calendar year of coverage plus the number of calendar years in which six or more
contributionshavebeenpaidfromJanuary1975uptothecalendaryearcontainingthesemesterpriorto
thecontingency.ForamembercoveredinorafterJanuary1975,thenumberofcalendaryearsinwhichsix
ormore contributions have been paid from the year of coverage up to the calendar year containing the
semesterpriortothecontingency.(AsamendedbySec.2,P.D.No.1636,S1979)
C.ScopeoftheSystem
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SECTION 9. Compulsorycoverage. (a) Coverage in the SSS shall be compulsory upon all employees not
over sixty years of age and their employers: Provided, That any benefit already earned by employees under
privatebenefitplansexistingatthetimeoftheapprovalofthisActshallnotbediscontinued,reducedorotherwise
impaired:Provided,further,Thatprivateplanswhichareexistingandinforceatthetimeofcompulsorycoverage
shallbeintegratedwiththeplanoftheSSSinsuchawaywheretheemployer'scontributiontohisprivateplanis
morethatthatrequiredofhiminthisActheshallpaytotheSSSonlythecontributionrequiredofhimandheshall
continue his contribution to such private plan less his contribution to the SSS so that the employer's total
contributiontohisprivatebenefitplanandtotheSocialSecuritySystemshallbethesameashiscontributionto
his private benefit plan before the compulsory coverage: Provided, further, That any changes, adjustments,
modifications,eliminationsorimprovementsinthebenefitstobeavailableundertheremainingprivateplan,which
maybenecessarytoadoptbyreasonofthereducedcontributiontheretoasaresultoftheintegration,shallbe
subject to agreements between the employers and employees concerned: Provided, further, That the private
benefitplanwhichtheemployershallcontinueforhisemployeesshallremainundertheemployer'smanagement
andcontrolunlessthereisanexistingagreementtothecontrary:Provided,finally,ThatnothinginthisActshall
beconstruedasalimitationontherightofemployersandemployeestoagreeonandadoptbenefitswhichare
overandabovethoseprovidedunderthisAct.(AsamendedbySec.5,R.A.1972Sec.5,R.A.2658andSec.2,
R.A.3839)
(b)FilipinosrecruitedinthePhilippinesbyforeignbasedemployersforemploymentabroadmaybecoveredby
theSSSonavoluntarybasis.(AsamendedbySec.2,P.D.No.177,S1973andSec.6,P.D.No.735,S1975)
Section9A.CompulsoryCoverageoftheSelfemployed.CoverageintheSSSshall also be compulsory
uponallselfemployedpersonsearningP1,800ormoreperannum:Provided,Thattheeffectivityofcoverageof
certaingroupsofselfemployedshallbedeterminedbytheCommissionundersuchrulesandregulationsitmay
prescribe:Provided,further,Thattheeffectivityofthecoverageofthefollowingselfemployedpersonsshallbein
accordancewithsectionten(b)hereof:
1.AllselfemployedprofessionalslicensedbytheProfessionalRegulationsCommissionorthoselicensed
topracticelaw.
2.Partnersandsingleproprietorsofbusinesses.
3. Actors and actresses, directors, scriptwriters and news correspondents who do not fall within the
definitionoftheterm"employee"insectioneight(d)ofthisAct.
4. Professionals athletes, coaches, trainers licensed by the Games and Amusement Board as well as
jockeysandtrainerslicensedbythePhilippineRacingCommission.
Unless otherwise specified herein, all provisions of the SSS Law applicable to covered employees shall also be
applicabletothecoveredselfemployedpersons.(AsamendedbySec.3,P.D.No.1636,S1979)
Section10.EffectiveDateofCoverage.Compulsorycoverageoftheemployershalltakeeffectonthefirst
day of his operation and that of the employee on the day of his employment: Provided, That the compulsory
coverageofselfemployedpersonsreferredtoinparagraphs(1)to(4)shalltakeeffectonthefirstdayofJanuary
following the calendar year they started the practice of their profession or business operations but in no case
earlierthanJanuary1,1980.(AsamendedbySec.6,R.A.1972Sec.6,R.A.2658andSec.4,P.D.No.1636,S
1979)
Section 11. 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
creditedwithallcontributionspaidonhisbehalfandentitledtobenefitsaccordingtotheprovisionsofthisAct.He
may,however,continuetopaythetotalcontributionstomaintainhisrighttofullbenefit.(AsamendedbySec.4,
R.A.4857andSec.7,P.D.No.735,S1975)
Section11A.EffectofInterruptionofBusinessorProfessionalIncome.Iftheselfemployedrealizesno
net professional or business income in any calendar year, he shall not be required to pay contributions for the
succeeding year. He may, however, be allowed to continue paying contributions under the same rules and
regulationsapplicabletoseparatedcoveredemployees.(AsamendedbySec.5,P.D.No.1636,S1979)
D.Benefits
SECTION12.MonthlyPension.(a)Themonthlypensionshallbethesumofthefollowing:
Theaveragemonthlysalarycreditmultipliedbythereplacementratioand
Oneanda half per cent of the average monthly salary credit for each credited year of service in excess of ten
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years.
(b)Themonthlypensionshallinnocasebelessthantwohundredpesosnorpaidinanaggregateamountofless
than sixty times the monthly pension except to a secondary beneficiary: Provided, That the monthly pension of
surviving pensioners as of December 31, 1986 shall be increased by twenty per cent. (As amended by Sec. 7,
R.A.1792Sec.7,R.A.2658Sec.5,R.A.4857Sec.6,P.D.No.24,S1972Sec.3,P.D.No.177,S1973Sec.
8,P.D.No.735,S1975Sec.2,P.D.No.1202,S1977Sec.6,P.D.No.1636,S1979Sec.1,E.O. No. 28, S
1986andSec.4,E.O.No.102,S1986)
Section 12A. Dependents' Pension. The dependents' pension shall be equivalent to ten per cent of the
monthly pension for each dependent child but not exceeding five, beginning with the youngest and without
substitution.(AsamendedbySec.3,P.D.No.1202,S1977)
Section 12B. Retirement Benefits. (a) A covered employee who has paid at least one hundred twenty
monthlycontributionspriortothesemesterofretirementandwho(1)hasreachedtheageofsixtyyearsandis
not receiving monthly compensation of at least three hundred pesos or (2) has reached the age of sixtyfive
years,shallbeentitledforaslongashelivestothemonthlypension:Provided,Thathisdependentsbornbefore
his retirement of a marriage subsisting when he was fiftyseven years old shall be entitled to the dependents'
pension.(AsamendedbySec.4,P.D.No.1202,S1977)
(b)Acoveredmemberwhoissixtyyearsoldatretirementandwhodoesnotqualifyforpensionbenefitsunder
paragraph(a)above,shallbeentitledtoalumpsumbenefitequaltothetotalcontributionspaidbyhimandon
hisbehalf:Provided,Thatheisseparatedfromemploymentandisnotcontinuingpaymentofcontributionstothe
SSSonhisown.
(c)Themonthlypensionshallbereduceduponthereemploymentofaretiredemployeewhoislessthansixty
five years old by an amount equivalent to onehalf his earnings over three hundred pesos. He shall again be
subjecttosectioneighteenandhisemployertosectionnineteenofthisAct.(AsamendedbySec.7,R.A.1792
Sec.7,R.A.2658Sec.6,P.D.No.24,S1972Sec.3,P.D.No.177,S1973Sec.8,P.D.No.735S1975Sec.
4,P.D.No.1202,S1977andSec.7,P.D.No.1636,S1979)
(d)Uponthedeathoftheretiredemployeepensioner,hisprimarybeneficiariesasofthedateofhisretirement
shall be entitled to eighty per cent of the monthly pension and his dependents to the dependents' pension:
Provided, That if he has no primary beneficiaries and he dies within sixty months from the start of his monthly
pension,hissecondarybeneficiariesshallbeentitledtoalumpsumbenefitequivalenttothebiggerof(1)twenty
timesthemonthlypensionor(2)thedifferenceofsixtytimesthemonthlypensionandthetotalmonthlypensions
paidbytheSSSexcludingthedependents'pension.(AsamendedbySec.7,P.D.No.1636,S1979andE.O.No.
102,S1986)
Section13.DeathBenefits.Uponthecoveredemployee'sdeath,hisprimarybeneficiariesshallbeentitledto
themonthlypensionandhisdependentstothedependents'pension:Provided,Thathehaspaidatleastthirtysix
monthly contributions prior to the semester of death: Provided, further, That if the foregoing condition is not
satisfiedhisprimarybeneficiariesshallbeentitledtoalumpsumbenefitequivalenttothirtyfivetimesthemonthly
pension:Provided,further,Thatifhehasnoprimarybeneficiaries,hissecondarybeneficiariesshallbeentitledto
alumpsumbenefitequivalenttotwentytimesthemonthlypension:Provided,however,Thattheminimumdeath
benefitshallnotbelessthanthetotalcontributionspaidbyhimandhisemployeronhisbehalfnorlessthanone
thousandpesos:Provided,finally,Thatthebeneficiariesofthecoveredemployeewhodieswithouthavingpaidat
leastthreemonthlycontributionsshallbeentitledtotheminimumbenefit.(AsamendedbySec.5,P.D.No.1202,
S1977andSec.8,P.D.No.1636,S1979)
Section13A.Permanentdisabilitybenefits.(a)Uponthecoveredemployee'spermanenttotaldisability,if
suchdisabilityoccursafterhehadpaidatleastthirtysixmonthlycontributionspriortothesemesterofdisability,
heshallbeentitledtothemonthlypensionandhisdependentstothedependents'Pension:Provided,Thatifthe
disabilityoccursbeforehehaspaidthirtysixmonthlycontributionspriortothesemesterofdisability,heshallbe
entitled to a lump sum benefit equivalent to thirtyfive times the monthly pension: Provided, further, That the
minimumdisabilitybenefitshallnotbelessthanthetotalcontributionspaidbyhimandhisemployeronhisbehalf
norlessthanonethousandpesos:Provided,further,Thatacoveredemployeewhobecomespermanentlytotally
disabled without having paid at least three monthly contributions shall be entitled to the minimum benefit:
Provided,finally,Thatamemberwho(1)receivedalumpsumbenefitand(2)isreemployednotearlierthanone
yearfromdateofhisdisabilityshallagainbesubjecttocompulsorycoverageandconsideredanewmember.(As
amendedbySec.6,P.D.No.1202,S1977)
(b) The monthly pension shall be reduced upon his reemployment by an amount equivalent to onehalf of his
earningsoverthreehundredpesos.Themonthlypensionanddependents'pensionshallbesuspendeduponhis
recoveryfromthepermanenttotaldisability,orhisfailuretopresenthimselfforexaminationatleastonceayear
uponnoticebytheSSS.(AsamendedbySec.6,P.D.No.1202,S1977andSec.9,P.D.No.1636,S1979)
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(c)Uponthedeathofthepermanenttotaldisabilitypensioner,hisprimarybeneficiariesasofthedateofdisability
shall be entitled to eighty per cent of the monthly pension and his dependents to the dependents' pension:
Provided, That if he has no primary beneficiaries and he dies within sixty months from the start of his monthly
pension,hissecondarybeneficiariesshallbeentitledtoalumpsumbenefitequivalenttothebiggerof(1)twenty
timesthemonthlypensionor(2)thedifferenceofsixtytimesthemonthlypensionandthetotalmonthlypensions
paidbytheSSSexcludingthedependents'pension.(AsamendedbySec.9,P.D.No.1636,S1979andSec.6,
E.O.No.102,S1986)
(d)Thefollowingdisabilitiesshallbedeemedpermanenttotal:
1.Completelossofsightofbotheyes
2.Lossoftwolimbsatorabovetheankleorwrists
3.Permanentcompleteparalysisoftwolimbs
4.Braininjuryresultingtoincurableimbecilityorinsanityand,
5.SuchcasesasdeterminedandapprovedbytheSSS.
(AsamendedbySec.9,P.D.No.1636,S1979)
(e) If the disability is permanent partial, and such disability occurs before thirtysix 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.(AsamendedbySec.9,P.D.No.1636,S1979)
(f)Ifthedisabilityispermanentpartialandsuchdisabilityoccursafterthirtysixmonthlycontributionshavebeen
paid prior to the semester of disability, the benefit shall be the monthly pension for permanent total disability
payablenotlongerthantheperioddesignatedinthefollowingschedule:
Completeand
permanentlossofuseof

Numberof
Months

Onethumb

10

Oneindexfinger

Onemiddlefinger

Onerightfinger

Onelittlefinger

Onebigtoe

Onehand

39

Onearm

50

Onefoot

31

Oneleg

46

Oneear

10

Bothears

20

Hearingofoneear

10

Hearingofbothears

20

Sightofoneeye

25

(AsamendedbySec.10,P.D.No.735,S1975andSec.9,P.D.No.1636,S1979)
(g)Thepercentagedegreeofdisability,whichisequivalenttotheratiothatthedesignatednumberofmonthsof
compensability bears to seventyfive, rounded to the next higher integer, shall not be additive for distinct,
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separate and unrelated permanent partial disabilities, but shall be additive for deteriorating and related
permanent partial disabilities, to a maximum of one hundred per cent, in which case the employee shall be
deemedaspermanentlytotallydisabled.(AsamendedbySec.9,P.D.No.1636,S1979)
Section13B.FuneralBenefit.Afuneralgrantoftwothousandpesosshallbepaidtohelpdefraythecostof
funeral expenses upon the death of a covered member, permanently totally disabled employee or retiree. (As
amendedbySec.11,P.D.No.735,S1975Sec.2,E.O.No.28,S1986andSec.7,E.O.No.102,S1986)
Section14.SicknessBenefit.(a)Acoveredemployeewhohaspaidatleastthreemonthlycontributionsin
the twelvemonth period immediately preceding the semester of sickness and is confined for more than three
daysinahospitalorelsewherewiththeCommission'sapproval,shall,foreachdayofcompensableconfinement
orfractionthereof,bepaidbyhisemployer,ortheSSS,ifsuchpersonisunemployed,anallowanceequivalentto
ninetypercentofhisaveragedailysalarycredit,subjecttothefollowingconditions:(AsamendedbySec.3,E.O.
No.28,S1986)
(1)Innocaseshallthetotalamountofsuchdailyallowancebelessthansevenpesosandfiftycentavos
nor exceed seventyfive pesos nor paid longer than one hundred twenty days in one calendar year nor
shallanyunusedportionoftheonehundredtwentydaysofsicknessbenefitgrantedunderthissectionbe
carriedforwardandaddedtothetotalnumberofcompensabledaysallowableinthesubsequentyear(As
amendedbySec.3,E.O.No.28,S1986andSec.8,E.O.No.102,S1986)
(2)Noemployeeshallbepaidanysicknessbenefitformorethantwohundredfortydaysonaccountofthe
sameconfinementand
(3)Theemployeeshallnotifyhisemployerofthefactofhissicknessorinjurywithinfivecalendardaysafter
thestartofhisconfinementunlesssuchconfinementisinahospitalortheemployeebecamesickorwas
injuredwhileworkingorwithinthepremisesoftheemployerinwhichcasenotificationtotheemployerisnot
necessary:Provided,ThatifthememberisunemployedheshalldirectlynotifytheSSSofhisconfinement
within five calendar days after the start thereof unless such confinement is in a hospital in which case
notification is also not necessary: Provided, further, That in cases where notification is necessary, the
confinementshallbedeemedtohavestartednotearlierthanthefifthdayimmediatelyprecedingthedate
ofnotification.(AsamendedbySec.9,R.A.2658Sec.7,R.A.4857Sec.8,P.D.No.24,S1972Sec.12,
P.D.No.735,S1975andSec.10,P.D.No.1636,S1979)
(b)Thecompensableconfinementshallbeginonthefirstdayofsickness,andthepaymentofsuchallowances
shallbepromptlymadebytheemployereveryregularpaydayoronthefifteenthandlastdayofeachmonth,and
similarlyinthecaseofdirectpaymentbytheSSS,foraslongassuchallowancesaredueandpayable:Provided,
Thatsuchallowanceshallbeginonly after all sick leaves of absence with full pay to the credit of the employee
shallhavebeenexhausted.(AsamendedbySec.9,R.A.2658Sec.7,R.A.4857Sec.8,P.D.No.24,S1972
Sec.5,P.D.No.177,S1973andSec.14,P.D.No.735,S1975)
(c) One hundred per cent of the daily benefits provided in the preceding paragraph shall be reimbursed by the
SSStosaidemployeruponreceiptofsatisfactoryproofofsuchpaymentandlegalitythereof:Provided,Thatthe
employerhas notified the SSS of the confinement within five calendar days after receipt of the notification from
theemployee:Provided,further,ThatifthenotificationtotheSSSismadebytheemployerbeyondfivecalendar
daysafterreceiptofthenotificationfromtheemployee,saidemployershallbereimbursedonlyforeachdayof
confinement starting from the tenth calendar day immediately preceding the date of notification to the SSS:
Provided,finally,ThattheSSSshallreimbursetheemployerorpaytheunemployedmemberonlyforconfinement
withintheoneyearperiodimmediatelyprecedingthedatetheclaimforbenefitorreimbursementisreceivedby
the SSS, except confinement in a hospital in which case the claim for benefit or reimbursement must be filed
withinoneyearfromthelastdayofconfinement.(AsamendedbySec.9,R.A.2658Sec.1,R.A.4482Sec.7,
R.A.4857andSec.8,P.D.No.24,S1972)
(d) Where the employee 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 in this section resulting in the
reductionofthebenefitordenialoftheclaimsuchemployershallhavenorighttorecoverthecorrespondingdaily
allowanceheadvancedtotheemployeeasrequiredinthissection.(AsamendedbySec.8,P.D.No.24,S1972
andSec.12,P.D.No.735,S1972)
(e) The claim of reimbursement shall be adjudicated by the SSS within a period of two months from receipt
thereof Provided, That should no payment be received by the employer within one month after the period
prescribed herein for adjudication the reimbursement shall thereafter earn simple interest of one per cent per
monthuntilpaid.(AsamendedbySec.8,P.D.No.24,S1972)
(f)Theprovisions regarding the notification required of the covered employee and the employer as well as the
periodwithinwhichtheclaimforbenefitorreimbursementmaybefiledshallapplytoallclaimsfiledwiththeSSS
beginningJanuary1,1973.(AsamendedbySec.8,P.D.No.24,S1972)
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Section 14A. Maternity Leave Benefit. A covered female employee who has paid at least three monthly
maternity contributions in the twelvemonth period preceding the semester of her childbirth, abortion, or
miscarriageandwhoiscurrentlyemployedshallbepaidadailymaternitybenefitequivalenttoonehundredper
centofherpresentbasicsalary,allowancesandotherbenefitsorthecashequivalentsofsuchbenefitsforsixty
dayssubjecttothefollowingconditions:
(a) That the employee shall have notified her employer of her pregnancy and the probable date of her
childbirthwhichnoticeshallbetransmittedtotheSSSinaccordancewiththerulesandregulationsitmay
provide
(b)Thatthepaymentshallbeadvancedbytheemployerintwoequalinstallmentswithinthirtydaysfrom
thefilingofthematernityleaveapplication
(c)Thatincaseofcaesariandelivery,theemployeesshallbepaidthedailymaternitybenefitforseventy
eightdays
(d)Thatpaymentofdailymaternitybenefitsshallbeabartotherecoveryofsicknessbenefitsprovidedby
thisActforthesamecompensableperiodofsixtydaysforthesamechildbirth,abortion,ormiscarriage
(e)Thatthematernitybenefitsprovidedunderthissectionshallbepaidonlyforthefirstfourdeliveriesafter
March13,1973
(f) That the SSS shall immediately reimburse the employer of one hundred per cent of the amount of
maternity benefits advanced to the employee by the employer upon receiptof satisfactory proof of such
paymentandlegalitythereofand
(g)Thatifanemployeeshouldgivebirthorsufferabortionormiscarriagewithouttherequiredcontributions
having been remitted for her by her employer to the SSS, or without the latter having been previously
notifiedbytheemployeroftimeofthepregnancy,theemployershallpaytotheSSSdamagesequivalentto
thebenefitswhichsaidemployeewouldotherwisehavebeenentitledto,andtheSSSshallinturnpaysuch
amount to the employee concerned. (As amended by Sec. 7, P.D. No. 1202, S1977 Sec. 11, P.D. No.
1636,S1979andR.A.7322)
Section15.NontransferabilityofBenefits.TheSSSshallpaythebenefitsprovidedforinthisActtosuch
persons as may be entitled thereto in accordance with the provisions of this Act: Provided, That the beneficiary
who is a national of a foreign country which does not extend benefits to a Filipino beneficiary residing in the
Philippines, or which is not recognized by the Philippines, shall not be entitled to receive any benefit under this
Act:Provided,further,Thatnotwithstandingtheforegoing,wherethebestinterestoftheSSSwillbeserved,the
Commissionmaydirectpaymentswithoutregardtonationalityorcountryofresidence:Provided,further,Thatif
the recipient is a minor or a person incapable of administering his own affairs, the Commission shall appoint a
representativeundersuchtermsandconditionsasitmaydeemproper:Provided,further,Thatsuchappointment
shall not be necessary in case the recipient is under the custody of or living with the parents or spouse of the
employee in which case the benefits shall be paid to such parents or spouse, as representative payee of the
recipient. Such benefits are not transferrable and no power of attorney or other document executed by those
entitledthereto,infavorofanyagent,attorney,oranyotherpersonforthecollectionthereofontheirbehalfshall
berecognized,exceptwhentheyarephysicallyunabletocollectpersonallysuchbenefits:Provided,further,That
incaseofdeathbenefits,ifnobeneficiaryqualifiesunderthisAct,saidbenefitsshallbepaidtothelegalheirsin
accordance with the law of succession: Provided, finally, That notwithstanding any law to the contrary, the
paymentofbenefitsunderthisActshallbartherecoveryofsimilarbenefitsunderTitleIIofBookIVoftheLabor
Code of the Philippines, as amended, during the period of such payment for the same contingency, and
conversely.(AsamendedbySec.10,R.A.2658Sec.4,R.A.3839Sec.8,R.A.4857Sec.8A,P.D.No.24,S
1972andSec.13,P.D.No.735,S1975)
Section16.ExemptionfromTax,LegalProcessandLien.AlllawstothecontrarynotwithstandingtheSSS
and all its assets and properties, all contributions collected and all accruals thereto and income or investment
earningstherefromaswellasallsupplies,equipment,papersordocumentswhichmayberequiredinconnection
withtheoperationorexecutionofthisActshallbeexemptfromanytax,assessment,fee,charge,orcustomsor
importdutyandallbenefitpaymentsmadebytheSSSshalllikewisebeexemptfromallkindsoftaxes,feesor
charges,andshallnotbeliabletoattachments,garnishments,levyorseizurebyorunderanylegalorequitable
process whatsoever, either before or after receipt by the person or persons entitled thereto, except to pay any
debt of the covered employee to the SSS. No tax measure hereafter enacted shall apply to the SSS, unless it
expresslyrevokesthedeclaredpolicyoftheStateinsectiontwohereofgrantingtaxexemptionto the SSS. Any
taxassessmentagainst,andstillunpaidbytheSSSshallbenullandvoid.(AsamendedbySec.9,P.D.No.24,
S1972andSec.14,P.D.No.735,S1975)
Section17.FeeofAgents,Attorneys,etc.Noagent,attorneyorotherpersoninchargeofthepreparation,
filing or pursuing any claim for benefit under this Act shall demand or charge for his services any fee, and any
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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
memberofthePhilippineBarwhoappearsascounselinanycaseheardbytheSocialSecurityCommissionshall
beentitledtoattorney'sfeesnotexceedingtenpercentofthebenefitsawardedbytheCommission,whichfees
shall not be payable before the actual payment of the benefits, and any stipulation to the contrary shall be null
andvoid.
AnyviolationoftheprovisionsofthisSectionshallbepunishedbyafineofnotlessthanfivehundredpesosnor
morethanfivethousandpesos,orimprisonmentfornotlessthansixmonthsnormorethanoneyear,orboth,at
thediscretionofthecourt.(AsamendedbySec.4,P.D.No.347,S1973andSec.8,P.D.No.1202,S1977)
E.SourcesofFundsEmploymentRecordsandReports
SECTION 18. Employee's Contribution. (a) Beginning as of the last day of the calendar month when an
employee'scompulsorycoveragetakeseffectandeverymonththereafterduringhisemployment,theemployer
shalldeductandwithholdfromsuchemployee'smonthlysalary,wage,compensationorearnings,theemployee's
contribution in an amount corresponding to his salary, wage, compensation or earnings during the month in
accordancewiththefollowingscheduleeffectiveonJanuary1,1987:
Salary
Bracket
Number
I
II
III
IV
V
VI
VII
VIII
IX
X
XI
XII
XIII

Rangeof
Compensation
P1149.99
150199.99
200249.99
250349.99
350499.99
500699.99
700899.99
9001099.99
11001399.99
14001749.99
17502249.99
22502749.99
2750OVER

Monthly
MonthlyContribution
Salary
Employer
Employee
Total
Credit
P125.00
P6.40
P4.10
P10.50
175
9
5.7
14.7
225
11.4
7.5
18.9
300
15.2
10
25.2
425
21.6
14.1
35.7
600
30.4
20
50.4
800
40.5
26.7
67.2
1,000.00
50.7
33.3
84
1,250.00
63.3
41.7
105
1,500.00
76
50
126
2,000.00
101.3
66.7
168
2,500.00
126.7
83.3
210
3,000.00
152
100
252

The tabulated schedule for the monthly contribution of the selfemployed and voluntary members effective
January1,1987shallbeasfollows:
Salary
Bracket
Number
I
II
III
IV
V
VI
VII
VIII
IX
X
XI
XII
XIII

Rangeof
compensation

Monthly
SalaryCredit

P1149.99
150199.99
200249.99
250349.99
350499.99
500699.99
700899.99
9001,099.99
1,1001,399.99
1,4001,749.99
1,7502,249.99
2,2502,749.99
2,750OVER

P125.00
175
225
300
425
600
800
1,000.00
1,250.00
1,500.00
2,000.00
2,500.00
3,000.00

Monthly
Contribution
P10.00
14
18
24
34
48
64
80
100
120
160
200
240

ThemaximumcoveredearningsorcompensationofallSSSmembersshallbelimitedto three thousand pesos

permonthasprovidedintheforegoingschedulesunlessotherwiseprovidedbytheSocialSecurityCommission
throughrulesandregulationstakingintoconsiderationactualcalculationsandrateofbenefits.(Asamendedby
Sec.10,R.A.1792Sec.11,R.A.2658Sec.10,P.D.No.24,S1972andSec.9,P.D.No.1202,S1986)
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(b)Everyemployershallissueareceiptforallcontributionsdeductedfromtheemployee'scompensationorshall
indicatesuchdeductionsontheemployee'spayenvelopes.(AsamendedbySec.12,P.D.No.1636,S1979)
Section19.Employer'sContributions. (a) Beginning as of the last day of the month when an employee's
compulsorycoveragetakeseffectandeverymonththereafterduringhisemployment,hisemployershallpay,with
respect to such covered employee, the employer's contribution in accordance with the schedule indicated in
sectioneighteenofthisAct.Notwithstandinganycontracttothecontrary,anemployershallnotdeduct,directlyor
indirectly, from the compensation of his employees covered by the SSS or otherwise recover from them the
employer'scontributionswithrespecttosuchemployees.
(b) The remittance of such contributions by the employer shall be supported by a quarterly collection list to be
submittedtotheSSSattheendofeachcalendarquarterindicatingthecorrectIDnumberoftheemployer,the
correct names and SS numbers of the employees and the total contributions paid for their account during the
quarter.(AsamendedbySec.13,P.D.No.1636,S1979)
Section19A.ContributionsoftheSelfemployed.ThecontributionstotheSSSoftheselfemployedshall
bedeterminedinaccordancewithsectioneighteenofthisAct:Provided,Thattheaveragemonthlynetearnings
declared by the selfemployed at the time of his registration with the SSS shall be considered as his monthly
compensationandheshallpayboththeemployerandemployeecontributions.
Net earnings as understood under this section shall be the net income from his business or profession as
reflectedintheincometaxreturnfortheimmediatelyprecedingyear,excludingrentalincome,dividend,interest
investmentsandthelikeoralltypesofincomeswhicharenotderivedfromhisbusinessregisteredwiththeSSS
orfromthepracticeofhisprofession.
The average monthly net earnings declared by the selfemployed member at the time of his registration shall
remainthebasisofhismonthlysalarycredit,unlesshemakes,atthestartoftheyear,anotherdeclarationofhis
averagemonthlynetearningsbasedonhisincometaxreturnsfortheimmediatelyprecedingyear,inwhichcase
such latest declaration becomes the new basis of his monthly salary credit. (As amended by Sec. 14, P.D. No.
1636,S1979)
Section 20. Government Contribution. As the contribution of the Government to the operation of the
System, the Congress shall annually appropriate out of any funds in the National Treasury not otherwise
appropriated,thenecessarysumorsumstomeettheestimatedexpensesoftheSystemforeachensuingyear.
In addition to this contribution, the Congress shall appropriate from time to time such sum or sums as may be
neededtoassurethemaintenanceofanadequateworkingbalanceofthefundsoftheSystemasdisclosedby
suitableperiodicactuarialstudiestobemadeoftheoperationsoftheSystem.
Section 21. Government Guarantee. The benefits prescribed in this Act shall not be diminished and to
guaranteesaidbenefitstheGovernmentoftheRepublicofthePhilippinesacceptsgeneralresponsibilityforthe
solvencyoftheSystem.(AsamendedbySec.13,R.A.1792)
Section 22. Remittance of Contributions. (a) The contribution imposed in the preceding section shall be
remitted to the SSS within the first seven days of each calendar month following the month for which they are
applicableorwithinsuchtimeastheCommissionmayprescribe.Everyemployerrequiredtodeductandtoremit
such contributions shall be liable for their payment and if any contribution is not paid to the SSS as herein
prescribed,heshallpaybesidesthecontributionapenaltythereonofthreepercentpermonthfromthedatethe
contribution falls due until paid. If deemed expedient and advisable by the Commission, the collection and
remittanceofcontributionsshallbemadequarterlyorsemiannuallyinadvance,thecontributionspayablebythe
employeestobeadvancedbytheirrespectiveemployers:Provided,Thatuponseparationofanemployee,any
contributionsopaidinadvancebutnotdueshallbecreditedorrefundedtohisemployer.(AsamendedbySec.
12,P.D.No.24,S1972)
(b) The contributions payable under this Act 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
prescribedshallnotprejudicetherightofthecoveredemployeetothebenefitsofthecoverage.
Therighttoinstitutethenecessaryactionagainsttheemployermaybecommencedwithintwentyyearsfromthe
timethedelinquencyisknownortheassessmentismadebytheSSS,orfromthetimethebenefitaccrues,asthe
casemaybe.(AsamendedbySec.15,P.D.No.1636,S1979)
(c) Should any person, natural or juridical, default in any payment of contributions, the Commission may also
collectthesameineitherofthefollowingways:
(1)Byanactionincourt,whichshallhearanddisposeofthecaseinpreferencetoanyothercivilaction,or
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(2)ByissuingawarranttotheSheriffofanyprovinceorcitycommandinghimtolevyuponandsellanyreal
andpersonalpropertyofthedebtor.TheSheriff'ssalebyvirtueofsaidwarrantshallbegovernedbythe
sameprocedureprescribedforexecutionsagainstpropertyuponjudgmentsbyacourtofrecord.
(d) The last complete record of monthly contributions paid by the employer or the average of the monthly
contributionspaidduringthepastthreeyearsasofthedateoffilingoftheactionforcollectionshallbepresumed
tobethemonthlycontributionspayablebyandduefromtheemployertotheSSSforeachoftheunpaidmonth,
unless contradicted and overcome by other evidence: Provided, That the SSS shall not be barred from
determiningandcollectingthetrueandcorrectcontributionsduetheSSSevenafterfullpaymentpursuanttothis
paragraph,norshalltheemployerberelievedofhisliabilityundersectiontwentyeightofthisAct.(Asamended
bySec.12,P.D.No.24,S1972andSec.11,P.D.No.1202,S1977)
(e)ForpurposesofthisSection,anyemployerwhoisdelinquentorhasnotremittedallthemonthlycontributions
dueandpayablemaywithinsixmonthsfromtheissuanceofthisExecutiveOrderremitsaidcontributionstothe
SSSandsubmitthecorrespondingcollectionlistshereforewithoutincurringtheprescribedthreepercentpenalty.
In case the employer fails to remit to the SSS the said contributions within the six months grace period, the
penalty of three per cent shall be imposed from the time the contributions first became due as provided in
paragraph(a)ofthissection.(AsamendedbySec.12,P.D.No.24,S1972Sec.6,P.D.No.177,S1973and
Sec.4,E.O.No.28,S1986)
Section 22A. Remittance of Contributions of Selfemployed. Selfemployed members shall remit their
monthlycontributionsquarterlyonsuchdatesandschedules,astheCommissionmayspecifythroughrulesand
regulations.
Thepenaltyofthreepercentpermonthforlatepaymentsprovidedforinparagraph(a)ofsectiontwentytwoof
thisActandthemannerofcollectionofcontributionsspecifiedinparagraphs(b),(c)and(d)ofsectiontwentytwo
of this Act are also applicable to the collection of penalties and contributions of the covered selfemployed. (As
amendedbySec.16,P.D.No.1636,S1979)
Section23.MethodofCollectionandPayment.TheSSSshallrequireacompleteandpropercollectionand
paymentofcontributionsandproperidentificationoftheemployerandtheemployee.Paymentmaybemadein
cash, checks, stamp, coupons, tickets, or other reasonable devices that the Commission may adopt. (As
amendedbySec.15,P.D.No.735,S1975)
Section24.EmploymentRecordsandReports.(a)EachemployershallimmediatelyreporttotheSSSthe
names, ages, civil status, occupations, salaries and dependents of all his employees who are subject to
compulsorycoverage:Provided,Thatifanemployeesubjecttocompulsorycoverageshoulddieorbecomesick
or disabled or reach the age of sixty without the SSS having previously received any report or written
communication about him from his employer or a contribution paid in his name by his employer, the said
employershallpaytotheSSSthedamagesequivalenttothebenefitstowhichsaidemployeewouldhavebeen
entitledhadhisnamebeenreportedontimebytheemployertotheSSS,exceptthatincaseofpensionbenefits,
the employer shall be liable to pay the SSS damages equivalent to five year's monthly pension including
dependents' pension: Provided, further, That if the contingency occurs within thirty days from the date of
employment,theemployershallberelievedofhisliabilityfordamages.(AsamendedbySec.15,R.A.1792Sec.
9,R.A.4857Sec.13,P.D.No.24,S1972Sec.16,P.D.No.735,S1975andSec.12,P.D.No.1202,S1977)
(b) Should the employer misrepresent the true date of employment of his employees or remit to the SSS
contributionswhicharelessthanthoserequiredinthisAct,resultinginareductionofbenefits,theemployershall
paytotheSSSdamagestotheextentofsuchreduction.(AsamendedbySec.13,P.D.No.24,S1972Sec.16,
P.D.No.735,S1975andSec.17,P.D.No.1636,S1979)
Inadditiontotheliabilitymentionedintheprecedingparagraphs (a) and (b) hereof, the employer shall also be
liableforthepaymentofthecorrespondingunremittedcontributionsandpenaltiesthereon.(AsamendedbySec.
17,P.D.No.1636,S1979)
(c) The records and reports duly accomplished and submitted to the SSS by the employee or the employer,as
thecasemaybe,shallbekeptconfidentialbytheSSSexceptincompliancewithasubpoenaducestecumissued
by the Courts, shall not be divulged without the consent of the Administrator or any official of the SSS duly
authorized by him, shall be presumed correct as to the data and other matters stated therein, unless the
necessarycorrectionstosuchrecordsandreportshavebeenproperlymadebythepartiesconcernedbeforethe
righttothebenefitbeingclaimedaccrues,andshallbemadethebasisfortheadjudicationoftheclaim.Ifasa
resultofsuchadjudicationtheSSSingoodfaithpaysamonthlypensiontoabeneficiarywhoisinferiorinrightto
anotherbeneficiaryorwithwhomanotherbeneficiaryisentitledtoshare,suchpaymentsshalldischargetheSSS
from liability, unless and until such other beneficiary notifies the SSS of his claim prior to the payments. (As
amendedbySec.13,P.D.No.24,S1972andSec.16,P.D.No.735,S1975)
(d)Everyemployershallkeeptrueandaccurateworkrecordsforsuchperiodandcontainingsuchinformationas
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theCommissionmayprescribe,inadditiontoan"AnnualRegisterofNewandSeparatedEmployees"whichshall
besecuredfromtheSSSwhereintheemployershallenteronthefirstdayofemploymentorontheeffectivedate
ofseparation,thenamesofthepersonsemployedorseparatedfromemployment,theirSSSnumbers,andsuch
otherdatathattheCommissionmayrequireandsaidannualregistershallbesubmittedtotheSSSinthemonth
ofJanuaryofeachyear.SuchrecordsshallbeopenforinspectionbytheSSSoritsauthorizedrepresentatives
quarterlyorasoftenastheSSSmayrequire.
TheSSSmayalsorequireeachemployertosubmit,withrespecttothepersonsinhisemploy,reportsneededfor
theeffectiveadministrationofthisAct.(AsamendedbySec.13,P.D.No.24,S1972)
(e) Effective July 1, 1973, each employer shall require as a condition to employment, the presentation of a
registration number secured by the prospective employee from the SSS in accordance with such procedure as
theSSSmayadopt:Provided,Thatincaseofemployeeswhohaveearlierbeenassignedregistrationnumbers
byvirtueofapreviousemployment,suchnumbersoriginallyassignedtothemshouldbeusedforpurposesofthis
section: Provided, further, That the issuance of such registration numbers by the SSS shall not exempt the
employerfromcomplyingwiththeprovisionsofparagraph(a)ofthissection.(AsamendedbySec.13,P.D.No.
24,S1972)
(f)Notwithstandinganylawtothecontrary,microfilmcopiesoforiginalSSSrecordsandreports,dulycertifiedby
the official custodian thereof, shall have evidentiary value as the originals and be admissible as evidence in all
legalproceedings.(AsamendedbySec.16,P.D.No.735,S1975)
Section 24A. Report and Registration of the Selfemployed. Each covered selfemployed person shall,
within thirty days from the effective date of coverage, report to the SSS his name, age, civil status, and
occupation,averagemonthlynetincomeandhisdependents:Provided,Thatifaftersaidperiodofthirtydays,he
shoulddieorbecomesick,ordisabledorreachtheageofsixtywithouttheSSShavingpreviouslyreceivedsuch
report,theSSSshallnotpayhimthecorrespondingbenefit.(AsamendedbySec.18,P.D.No.1636,S1979)
F.FundsoftheSystem
Section25.DepositandDisbursements.AllmoneyspaidtoorcollectedbytheSSSeveryyearunderthis
Act,andallaccrualstheretoshallbedeposited,administeredanddisbursedinthesamemannerandunderthe
same conditions and requirements as provided by law for other public special funds: Provided, That not more
thantwelvepercentofthetotalyearlycontributionsplusthreepercentofotherrevenuesshallbedisbursedfor
salariesandwages,purchasesofofficeequipmentandmaterials,operationalexpensesandthemaintenanceof
regionalofficesoftheSSS:Provided,further,Thatiftheexpensesinanyyeararelessthanthemaximumamount
permissible,thedifferenceshallnotbeavailedofasadditionalexpensesinthefollowingyears.(Asamendedby
Sec.16,R.A.2658Sec.5,R.A.3839Sec.10,R.A.4857Sec.13A,P.D.No.24,S1972Sec.17,P.D.No.735,
S1975andSec.10,E.O.No.102,S1986)
Section26.InvestmentofReserveFunds.AllrevenuesoftheSSSthatarenotneededtomeetthecurrent
administrativeandoperationalexpensesincidentaltothecarryingoutofthisActshallbeaccumulatedinafundto
be known as the 'Reserve Fund'. Such portions of the Reserve Fund as are not needed to meet the current
benefitobligationsthereofshallbeinvestedtoearnanaverageannualincomeofatleastninepercentandshall
beknownasthe'InvestmentReserveFund'whichshallbeinvestedinanyorallofthefollowing:(Asamendedby
Sec.14,P.D.No.24,S1972Sec.19,P.D.No.1636,S1979andSec.11,E.O.No.102,S1986)
(a)IninterestbearingbondsorsecuritiesoftheGovernmentofthePhilippines,orbondsorsecuritiesfor
thepaymentoftheinterestandprincipaltowhichthefaithandcreditoftheRepublicofthePhilippinesis
pledged.
(b) In interestbearing deposits or securities in any domestic bank doing business in the Philippines:
Provided, That such deposits shall not exceed at any time the unimpaired capital and surplus or total
private deposits of the depository bank, whichever is smaller: Provided, further, That said bank shall first
havebeendesignatedasthedepositoryforthispurposebytheMonetaryBoardoftheBangkoSentralng
Pilipinas:Provided,finally,Thatsuchinvestmentindepositsorsecuritiesshallbeequitablydistributedtoall
designatedbanks.(AsamendedbySec.14,P.D.No.24,S1972)
(c)InloansorinterestbearingadvancestotheNationalGovernmentfortheconstructionofpermanenttoll
bridges, toll roads or government office buildings in accordance with actuarial considerations and the
conditions prescribed by law in such cases: Provided, That the tolls shall be collected by the SSS for a
reasonablefee.(AsamendedbySec.14,P.D.No.24,S1972)
(d) In direct housing loans to covered employees and group housing projects giving priority to the low
income groups, up to a maximum of ninety per cent of the appraised value of the properties to be
mortgaged by the borrowers and in loans for the construction and the maintenance of hospitals and
institutionsforthesick,agedandinfirmedmembersandtheirfamilies,referredtoinsection4(j)ofthisAct:
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Provided, That such investment shall not exceed thirty per cent of the Investment Reserve Fund. (As
amendedbySec.15,R.A.2658Sec.14,P.D.No.24,S1972Sec.18,P.D.No.735,S1975andSec.11,
E.O.No.102,S1986)
(e) In short and medium term loans to covered employees such as salary, educational, calamity and
emergencyloans:Provided,ThatnotmorethantenpercentoftheInvestmentReserveFundatanytime
shallbeinvestedforthispurpose.(AsamendedbySec.15,R.A.2658Sec.14,P.D.No.24,S1972and
Sec.11,E.O.No.102,S1986)
(f)Inotherincomeearningprojectsandinvestmentssecuredbyfirstmortgagesonrealestatecollaterals
which, in the determination of the Commission, shall redound to the benefit of the SSS, its members, as
well as the public welfare: Provided, That any such investment shall be made with due diligence and
prudencetoearnthehighestpossibleinterestconsistentwithsafety.(AsamendedbySec.17,R.A.1792
Sec.11,R.A.4857andSec.14,P.D.No.24,S1972)
(g) As part of its investment operations, the SSS shall act as insurer of all or part of its interests on SSS
propertiesmortgagedtotheSSS,orlivesofmortgagorswhosepropertiesaremortgagedtotheSSS.For
this purpose, the SSS shall establish a separate account to be known as the "Mortgagors' Insurance
Account."AllamountsreceivedbytheSSSinconnectionwiththeaforesaidinsuranceoperationsshallbe
placed in the Mortgagors' Insurance Account. The assets and liabilities of the Mortgagors' Insurance
Accountshallatalltimesbeclearlyidentifiableanddistinguishablefromtheassetsandliabilitiesinallother
accounts of the SSS. Notwithstanding any provision of law to the contrary, the assets held in the
Mortgagors'InsuranceAccountshallnotbechargeablewiththeliabilitiesarisingoutofanyotherbusiness
theSSSmayconductbutshallbeheldandappliedexclusivelyforthebenefitoftheownersorbeneficiaries
oftheinsurancecontractsissuedbytheSSSunderthisparagraph.
(h) The SSS may insure any of its interests or part thereof with any private company or reinsurer. The
InsurerCommissionoritsauthorizedrepresentativesshallmakeanexaminationintothefinancialcondition
andmethodsoftransactingbusinessoftheSSSatleastonceintwoyears,butsuchexaminationshallbe
limited to the insurance operation of the SSS as authorized under this section and shall not embrace the
otheroperationsoftheSSSandthereportofsaidexaminationshallbesubmittedtotheCommissionand
acopythereofshallbefurnishedtheofficeofthePresidentofthePhilippineswithinareasonabletimeafter
the close of the examination: Provided, That for each examination, the SSS shall pay to the Insurance
Commission an amount equal to the actual expenses of the Insurance Commission in the conduct of the
examinationincludingthesalariesoftheexaminersandoftheactuaryoftheInsuranceCommissionwho
have been assigned to make such examination for the actual time spent in said examination: Provided,
further, That the general law on insurance promulgated thereunder shall have suppletory application
insofarasitisnotinconflictwiththeSSLawanditsrulesandregulations.(AsamendedbySec.14,P.D.
No.24,S1972Sec.1,P.D.No.65Sec.7,P.D.No.177,S1973andSec.18,P.D.No.735,S1975)
(i)Inbonds,debenturesorotherevidencesofindebtednessofanysolventcorporationorinstitutioncreated
orexistingunderthelawsofthePhilippines:Provided,Thattheissuing,assumingorguaranteeingentityor
itspredecessorsshallnothavedefaultedinthepaymentofinterestonanyofitssecuritiesandthatduring
eachofanythreeincludingthelasttwoofthefivefiscalyearsnextprecedingthedateofacquisitionbythe
SSS of such bonds, debentures, or other evidences of indebtedness, the net earnings of the issuing,
assumingorguaranteeinginstitutionavailableforitsfixedcharges,ashereinafterdefined,shallhavebeen
notlessthanoneandonequartertimesthetotalofitsfixedchargesforsuchyear:Provided,further,That
suchinvestmentshallnotexceed10percentoftheInvestmentReserveFund.
As used in this section, the term 'net earnings available for fixed charges' shall mean net income after
deducting operating and maintenance expenses, taxes other than income taxes, depreciation and
depletion but excluding extraordinary nonrecurring items of income or expense appearing in the regular
financial statement of the issuing, assuming or guaranteeing institution. The Term 'fixed charges' shall
include interest on funded and unfunded debt, amortization of debt discount and rentals for leased
properties.(AsamendedbySec.12,E.O.No.102,S1986)
(j) In preferred stocks of any solvent corporation or institution created or existing under the laws of the
Philippines: Provided, That the issuing, assuming, or guaranteeing entity or its predecessors has paid
regular dividends upon its preferred or guaranteed stocks for a period of at least three years next
preceding the date of investment in such preferred or guaranteed stocks: Provided, further, That if the
stocks are guaranteed, the amount of stocks so guaranteed is not in excess of fifty percentum of the
amount of the preferred or common stocks, as the case may be, of the issuing corporations: Provided,
furthermore, That if the corporation or institution has not paid dividends upon its preferred stocks, the
corporationorinstitutionhassufficientretainedearningstodeclaredividendsforatleasttwoyearsonsuch
preferred stock: Provided, finally, That such investment shall not exceed 10 per cent of the Investment
ReserveFund.(AsamendedbySec.12,E.O.No.102,S1986)
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(k) In common stocks of any solvent corporation or institution created or existing under the laws of the
Philippines listed in the stock exchange with proven track record of profitability and payment of dividends
overthelastthreeyears:Provided,ThatsuchinvestmentshallnotexceedtenpercentoftheInvestment
ReserveFund.(AsamendedbySec.12,E.O.No.102,S1986)
Section27.RecordsandReports.Theadministratorshallkeepandcausetobekeeprecordsofoperations,
ofthefundsoftheSystemandofdisbursementsthereofandallaccountsofpaymentsmadeoutofsaidfunds.
DuringthemonthofJanuaryofeachyear,theAdministratorshallprepareforsubmissiontothePresidentandto
theCongressofthePhilippinesareportofoperationsoftheSystemduringtheprecedingyearincludingstatistical
data on the number of persons covered and benefited, their occupations and employment status, the duration
andamountofbenefitspaid,thefinancesoftheSystematthecloseofthesaidyear,andrecommendations.He
shall also cause to be published in two newspapers of general circulation in the Philippines a synopsis of the
annualreport,showinginparticularthestatusofthefinancesoftheSystemandthebenefitsadministered.
Section28.PenalClause.(a)Whoever,forthepurposeofcausinganypaymenttobemadeunderthisAct,
or under an agreement thereunder, where none is authorized to be paid, shall make or cause to be made any
false statement or representation as to any compensation paid or received or whoever makes or causes to be
madeanyfalsestatementofamaterialfactinanyclaimforanybenefitpayableunderthisAct,orapplicationfor
loan with the SSS, or whoever makes or causes to be made any false statement, representation, affidavit, or
document in connection with such claim or loan, shall suffer the penalties provided for in Art. one hundred
seventytwooftheRevisedPenalCode.(AsamendedbySec.15,P.D.No.24,S1972Sec.8,P.D.No.177,S
1973andSec.5,P.D.No.347,S1973)
(b) Whoever shall obtain or receive any money or check under this Act or any agreement thereunder, without
beingentitledtheretowithintenttodefraudanycoveredemployee,employerortheSSS,shallbefinednotless
thanfivehundredpesosnormorethanfivethousandpesosandimprisonedfornotlessthansixmonthsnormore
thanoneyear.(AsamendedbySec.15,P.D.No.24,S1972)
(c)Whoeverbuys,sells,offersforsale,uses,transfers,takesorgivesinexchange,orpledgesorgivesinpledge,
exceptasauthorizedinthisActorinregulationsmadepursuantthereto,anystamp,coupon,ticket,bookorother
device, prescribed pursuant to section twentythree hereof by the Commission for the collection or payment of
contributionsrequiredherein,shallbefinednotlessthanfivehundredpesosnormorethanfivethousandpesos,
orimprisonedfornotlessthansixmonthsnormorethanoneyear,orboth,atthediscretionofthecourt.
(d)Whoever,withintenttodefraud,alters,forges,makesorcounterfeitsanystamp,coupon,ticket,bookorother
deviceprescribedbytheCommissionforthecollectionorpaymentofanycontributionrequiredherein,oruses,
sells,lends,orhasinhispossessionanysuchaltered,forged,orcounterfeitedmaterialsormakes,uses,sells,or
has in his possession any such altered, forged material in imitation of the material used in the manufacture of
suchstamp,coupon,ticket,book,orotherdevice,shallbefinednotlessthanonethousandpesosnormorethan
tenthousandpesosorimprisonedfornotlessthanoneyearnormorethanfiveyears,orboth,atthediscretionof
thecourt.
(e)WhoeverfailsorrefusestocomplywiththeprovisionsofthisActorwiththerulesandregulationspromulgated
bytheCommission,shallbepunishedbyafineofnotlessthanfivehundredpesosnormorethanfivethousand
pesos,imprisonmentfornotlessthansixmonthsnormorethanoneyear,orboth,atthediscretionofthecourt:
Provided, That where the violation consists in failure or refusal to register employees or himself, in case of the
coveredselfemployedortodeductcontributionsfromemployee'scompensationandremitthesametotheSSS,
the penalty shall be a fine of not less than five hundred pesos nor more than five thousand pesos and
imprisonmentfornotlessthansixmonthsnormorethanoneyear.(AsamendedbySec.19,R.A.1792Sec.16,
R.A.2658,Sec.8,P.D.No.177,S1973andSec.20,P.D.No.1636,S1979)
(f) If the act or omission penalized by this Act be committed by an association, partnership, corporation or any
otherinstitution,itsmanaginghead,directorsorpartnersshallbeliabletothepenaltiesprovidedinthisActforthe
offense.
(g)AnyemployeeoftheSystemwhoreceivesorkeepsfundsorpropertybelonging,payableordeliverabletothe
System and who shall appropriate the same, or shall take or misappropriate or shall consent, or through
abandonment or negligence shall permit any other person to take such property or funds, wholly or partially, or
shallotherwisebeguiltyofmisappropriationofsuchfundsorproperty,shallsufferthepenaltiesprovidedinArt.
twohundredseventeenoftheRevisedPenalCode.(AsamendedbySec.16,R.A.2658)
(h) Any employer who after deducting the monthly contributions or loan amortizations from his employee's
compensationfailstoremitthesaiddeductionstotheSSSwithinthirtydaysfromthedatetheybecamedueshall
be presumed to have misappropriated such contributions or loan amortizations and shall suffer the penalties
providedinArt.threehundredfifteenoftheRevisedPenalCode.(AsamendedbySec.15,P.D.No.24,S1972)
(i) Criminal action arising from a violation of the provisions of this Act may be commenced by the SSS or the
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employeeconcernedeitherunderthisActorinappropriatecasesundertheRevisedPenalCode:Provided,That
suchcriminalactionmaybefiledbytheSSSinthecityormunicipalitywheretheSSSprovincialorregionaloffice
islocatediftheviolationwascommittedwithinitsterritorialjurisdictionorinMetroManila,attheoptionoftheSSS.
(As amended by Sec. 15, P.D. No. 24, S1972 Sec. 19, P.D. No. 735, S1975 and Sec. 13, P.D. No. 1202, S
1977)
Section 29. Government Aid. The establishment of the Social Security System shall not disqualify the
coveredemployeesandemployersfromreceivingsuchgovernmentassistance,financialorotherwise,asmaybe
provided.
Section30.SeparabilityClause.IntheeventanyprovisionofthisActortheapplicationofsuchprovisionto
any person or circumstance is declared invalid, the remainder of this Act or the application of said provision to
otherpersonsorcircumstancesshallnotbeaffectedbysuchdeclaration.
Section31.SavingClause.TheAssemblyherebyreservestherighttoamend,alter,orrepealanyprovision
ofthisAct,andnopersonshallbeorshallbedeemedtobevestedwithanypropertyorotherrightbyvirtueofthe
enactmentoroperationofthisAct.(AsamendedbySec.21,R.A.1792andSec.20,P.D.No.735,S1975)
Section32.Effectivity.ThisActshalltakeeffectuponitsapproval.
Approved:June18,1954

1 a w p h il@a lf

TheLawphilProjectArellanoLawFoundation

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