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1. Policy Objectives
SSS ECSIF
to establish, develop, promote and perfect a sound The State shall promote and develop a tax-exempt
and viable tax-exempt social security service employee’s compensation program whereby
suitable to the needs of the people throughout the employees and their dependents, in the even of
Philippines which shall promote social justice and work-connected disability or death, may promptly
provide meaningful protection to members and their secure adequate income benefit, and medical or
beneficiaries against the hazards of disability, related benefits. Art 166 LC
sickness, maternity, old age, death, and other
contingencies resulting in loss of income or
financial burden. S2 RA 8282
2. Employer
SSS GSIS ECSIF
Any person, natural or juridical, 1. The national government, its Any person, natural or juridical,
domestic or foreign, who carries political subdivisions, employing the services of the
on in the Philippines any trade, branches agencies or employee
business, industry, undertaking, instrumentalities,
or activity of any kind and uses 2. government-owned or
the services of another person controlled corporations, and
who is under his orders as regards financial institutions with
the employment original charters,
Exempt Employer 3. constitutional commissions
1. Government and any of and the judiciary;
its political subdivisions,
branches or
instrumentalities,
including corporations
owned or controlled by
the Government
2. self-employed person
shall be both employee
and employer at the
same time.
3. Employee
SSS GSIS ECSIF
1. Any person who performs 1. Any person, receiving Any person compulsorily covered
services for an employer in compensation while in the by the GSIS under CA186, as
which either or both mental service of an employer as amended, including the members
or physical efforts are used defined herein, whether by of the AFP and any person
and who receives election or appointment, compulsorily covered by SSS
compensation for such irrespective of status of under RA 1161 as amended
services, where there is an appointment,
employer-employee 2. barangay
relationship 3. sanggunian officials
2. a self-employed person shall
be both employee and
employer at the same time.
4. Dependent
SSS GSIS ECSIF
Spouse – The legal spouse Spouse – legitimate spouse Spouse – legitimate and living
entitled by law to receive support dependent for support upon the with employee
from the member; member or pensioner
5. Beneficiaries
SSS GSIS ECSIF
Primary — Primary — The legal dependent Primary —
1. dependent spouse until spouse until he/she remarries and 1. dependent spouse until
he or she remarries the dependent children; he or she remarries
2. dependent legitimate, 2. dependent, Provided that
legitimated or legally Secondary — The dependent the dependent natural
adopted, and illegitimate parents and, subject to the child shall be considered
children restrictions on dependent as primary beneficiary
Secondary — In the absence of children, the legitimate when there are no other
both primary, the dependent descendants; dependent children who
parents are qualified and eligible
Others – In the absence of all the for monthly income
foregoing, any other person benefit.
designated by the member as
his/her secondary beneficiary. Secondary — The dependent
parents and, subject to the
restrictions on dependent
children, the legitimate
descendants;
6. Coverage
SSS GSIS ECSIF
Compulsory Compulsory Compulsory
1. all employees not over all employees receiving All employers and their
sixty (60) years of age compensation who have employees not over 60 yrs old
and their employers. not reached the
2. domestic helpers, their compulsory retirement Provided, an employee who is
monthly income shall age, irrespective of over 60 and paying contribution
not be less than One employment status to qualify for retirement or life
thousand pesos members of the judiciary insurance benefits shall be subject
(P1,000.00) a month and constitutional to compulsory coverage
3. self-employed persons commissions qualify for (A168)
as may be determined by life insurance only
the Commission under Foreign employment
such rules and Commission shall ensure
regulations as it may EXCEPT: adequate coverage of Filipino
prescribe, including but employees employed abroad
not limited to the 1. members of the AFP, PNP,
following: subject to the condition that Compulsory coverage of the
a. All self- they must settle first their employer shall take effect on the
employed financial obligation with the first day of operation and that of
professionals; GSIS, the employee on the date of his
b. Partners and 2. contractuals who have no employment (A170)
single EER with the agencies they
proprietors of serve
businesses;
c. Actors and -- members of the judiciary and
actresses, constitutional commissions
directors, = who shall have life insurance
scriptwriters only
and news
correspondents
who do not fall
within the
definition of the
term
"employee";
d. Professional
athletes,
coaches,
trainers and
jockeys; and
e. Individual
farmers and
fishermen.
EFFECTIVITY
For EE, on first day of
employment
For ER, on first day of
operations
For self-employed, upon
registration
Voluntary
1. Filipinos recruited by
foreign-based employers
for employment abroad
may be covered by the
SSS on a voluntary
basis.
2. employee under
compulsory coverage is
separated from
employment, his
employer’s contribution
on his account and his
obligation to pay
contributions arising
from that employment
shall cease at the end of
the month of separation,
but said employee shall
be credited with all
contributions paid on his
behalf and entitled to
benefits according to the
provisions of this Act.
He may, however,
continue to pay the total
contributions to maintain
his right to full benefit.
3. If the self-employed
realizes no income in
any given month, he
shall not be required to
pay contributions for
that month. He may,
however, be allowed to
continue paying
contributions under the
same rules and
regulations applicable to
a separated employee
member
4. Spouses who devote full
time to managing the
household and family
affairs, unless they are
also engaged in other
vocation or employment
which is subject to
mandatory coverage
By Arrangement
any foreign government,
international
organization or their
wholly-owned
instrumentality
employing workers in
the Philippines or
employing Filipinos
outside of the
Philippines, may enter
into an agreement with
the Philippine
Government for the
inclusion of such
employees in the SSS
except those already
covered by their
respective civil service
retirement systems
Excluded employment:
1. Employment purely
casual and not for the
purpose of occupation or
business of the
employer;
2. Service performed on or
in connection with an
alien vessel by an
employee if he is
employed when such
vessel is outside the
Philippines;
3. Service performed in the
employ of the Philippine
Government or
instrumentality or
agency thereof;
4. Service performed in the
employ of a foreign
government or
international
organization, or their
wholly-owned
instrumentality:
Provided, however, That
this exemption
notwithstanding, any
foreign government,
international
organization or their
wholly-owned
instrumentality
employing workers in
the Philippines or
employing Filipinos
outside of the
Philippines, may enter
into an agreement with
the Philippine
Government for the
inclusion of such
employees in the SSS
except those already
covered by their
respective civil service
retirement systems:
Provided, further, That
the terms of such
agreement shall conform
with the provisions of
this Act on coverage and
amount of payment of
contributions and
benefits: Provided,
finally, That the
provisions of this Act
shall be supplementary
to any such agreement;
and
5. Such other services
performed by temporary
and other employees
which may be excluded
by regulation of the
Commission. Employees
of bona fide independent
contractors shall not be
deemed employees of
the employer engaging
the service of said
contractors.
8. Reporting Requirements
SSS GSIS
Each covered self-employed person shall, employer shall report to the GSIS the
within thirty (30) days from the first day he names of all its employees, their
started the practice of his profession or corresponding employment status,
business operations register and report to positions, salaries and such other pertinent
the SSS his name, age, civil status, and information
occupation, average monthly net income
and his dependents
9. Funding
SSS GSIS ECSIF
1. employer’s contributions 1. employer’s contributions 1. employer contribution
2. employee’s 2. member’s contributions - contribution shall be
contributions 3. Government guarantees paid in their entirety by
Note: Amount based on the fulfillment of the the employer and any
salary brackets obligation of GSIS to contract or device for the
Remittances - actual members deductions of any
remuneration for portion thereof from the
employment, including wages or salaries of the
the mandated cost-of- employees shall be null
living allowance, as well and void
as the cash value of any
remuneration paid in any 2. Employee –no
medium other than cash contribution
except that part of the
remuneration in excess
of the maximum salary
credit
3. Benefits prescribed in
this Act shall not be
diminished and to
guarantee that the
Government accepts
general responsibility for
the solvency of the SSS
10. Effect of Non-Remittance
SSS GSIS ECSIF
The contributions Government guarantees the Failure or refusal of the employer
payable under this Act in fulfillment of the obligations of to pay or remit the contributions
cases where an employer the GSIS to its members as and shall not prejudice the right of the
refuses or neglects to when they fall due employee or dependent to
pay the same shall be benefits
collected by the SSS in
the same manner as If the sickness, injury or disability
taxes are made or death occurs before the System
collectible under the receives any report of the name of
National Internal his employee, the employer shall
Revenue Code, as be liable to the benefits to which
amended. Failure or such employee or his dependents
refusal of the employer may be entitled.
to pay or remit the
contributions herein
prescribed shall not
prejudice the right of the
covered employee to the
benefits of the coverage.
11. Benefits
SSS GSIS ECSIF
1. Monthly pension All Members 1. Medical
2. Dependents Pension 1. Separation 2. Temporary total
3. Retirement 2. Retirement disability
4. Death 3. Disability 3. permanent total
5. Permanent Disability 4. Life Insurance disability
6. Funeral 5. Funeral 4. permanent partial
7. Sickness Note: All-Tax exempt disability
8. Maternity – limited only Judiciary and Const. 5. death
to first 4 deliveries or Comms entitled to life 6. funeral
miscarriages. insurance only. 7. second injury
8. deprivation of benefits
Note: All-Tax exempt
Survivorship
Separation
Unemployment