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2
COVERAGE:
Compulsory:
Compulsory upon all employees not over
60 years of age and their employers
In case of domestic helpers, their monthly
income should not be less than one
thousand pesos
Compulsory upon such self- employed
persons as may be determined by the
Commission including but not limited to
the following (Sec 9-A): (APAPI)
3
All self employed professionals
Partners and single proprietors
6
Nothing in this Act shall be construed as
a limitation on the right of employers and
employees to agree on and adopt benefits
which are over and above those provided
under this act
7
Voluntary:
Spouses who devote full time to managing the
household and family affairs, unless they are also
engaged in other vocation or employment which is
subject to mandatory coverage, may be covered by
the SSS on a voluntary basis.
Filipinos recruited by foreign based employers for
employment abroad may be covered by the SSS
on a voluntary basis
Employees separated from employment may
continue to pay contributions to maintain his right
to full benefits (Sec. 11)
Self-employed with no income (11-A)
8
BY AGREEMENT:
Any foreign government, international
organization, or their wholly-owned
instrumentality employing workers in 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 (Sec.8 (j (4).
9
EXCLUDED EMPLOYMENT (SEC. 8 (J)):
11
Definition of Terms
EMPLOYER
Any person natural or juridical, domestic or
foreign, who carries on in the Philippines, any trade
business, industry undertaking or activity of any kind
and uses the services of another person who is under
his orders as regards the employment except the
Government and any of its political subdivisions,
branches or instrumentalities, including corporations
owned or controlled by the Government
Self- employed person shall be both the employer
and employee at the same time
12
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- employee relationship.
13
DEPENDENTS:
The legal spouse entitled by law to receive
support from the member
The legitimate, legitimated or legally
adopted and illegitimate child who is
unmarried, not gainfully employed and has not
reached 21 years of age or if 21 years of age,
he is congenitally incapacitated or while still a
minor has been permanently incapacitated and
incapable of self- support, physically and
mentally and
The parent who is receiving regular support
from the member
14
BENEFICIARIES
The dependent spouse until he or she
15
PROVIDED FURTHER in the absence of
the legitimated, legally adopted or legitimate
children, illegitimate children shall be
entitled to 100% of the benefits.
IN THEIR ABSENCE, the dependent
16
Benefits:
Monthly pension
Dependents pension
17
Retirement benefits
A member who has paid at least 120
monthly contributions prior to the
semester of retirement and who:
has reached the age of 60 years and is
already separated from employment
or has ceased to be self-employed
has reached the age of 65 years, shall
be entitled for as
18
A covered member who is 60 years old not
qualified under No. 1 shall still be entitled to
retirement benefits PROVIDED, he is separated
from employment and is not continuing
payment of contributions to the SSS on his
own.
19
Death Benefits
Permanent disability benefits
Funeral Benefit
A funeral grant equivalent to Twelve
thousand pesos (P12, 000.00) shall be paid,
in cash or in kind, to help defray the cost of
funeral expenses upon the death of a
member, including permanently totally
disabled member or retiree.
20
Sickness benefit:
Requirements:
A member must have paid at least 3
monthly contributions in the twelve
month period immediately preceding
the semester of sickness or injury
22
Payment of daily maternity benefits shall be a bar
to the recovery of sickness benefits
The maternity benefits provided under this section
shall be paid only for the first 4 deliveries or
miscarriages
The SSS shall immediately reimburse the
employer 100% of the benefits advanced by the
latter
If no contributions were remitted by the employer
or no notice was given to SS, the employer shall
be liable for damages equivalent to the benefits
which said employee member would otherwise
have been entitled to.
23
Non-transferability of benefits (Sec. 15)
Such benefits are not transferable and
no power of attorney or other document
executed by those entitled thereto, in favor
of any agent, attorney or any other person
for the collection thereof on their behalf
shall be recognized, except when they are
physically unable to collect personally such
benefits.
24
Sources of Fund
Collection:
Beginning on the last day of the month when
an employee’s compulsory coverage takes
effect and every month thereafter during his
employment, his employer shall pay the
employer’s contribution and shall deduct
and withhold from such employee’s monthly
salary the employees contribution.
The same time of collection for self-
employed
25
Remittance:
It shall be remitted within the first 10 days
of each calendar month following the
month for which they are applicable or
within such time as the Commission may
prescribe.
27
COMPULSORY MEMBERSHIP (Sec. 3)
Compulsory for all employees (as
defined in Section 2 (d) of GSIS Law)
receiving compensation who have not
reached the compulsory retirement age,
irrespective of employment status, EXCEPT
MEMBERS OF THE ARMED FORCES
AND THE PNP, subject to the condition
that they must settle first their financial
obligations with the GSIS and contractuals
who have no employer and employee
relationship with the agencies they serve.
28
EXCEPT FOR THE MEMBERS OF THE
JUDICIARY AND CONSTITUTIONAL
COMMISSIONS WHO SHALL HAVE
LIFE INSURANCE ONLY, all members of
the GSIS shall have life insurance,
retirement and all other social security
protection such as disability, survivorship,
separation and unemployment benefits.
29
COMPUTATION OF SERVICE
The computation of service for the purpose of
determining the amount of benefits payable shall be
from the date of the original appointment/
election including periods of service at different
times under the authority of the Republic of the
Philippines and those that may be prescribed by
the GSIS in coordination with the Civil Service
Commission.
All service credited for retirement, resignation or
separation for which corresponding benefits have
been awarded shall be EXCLUDED in the
computation of service in case of reinstatement in
the service of an employer and subsequent
retirement or separation which is compensable.
30
Definition of Terms:
Employer:
The national government, its political
subdivisions, branches, agencies or
instrumentalities including GOCC’s and
financial institutions with original charters, the
constitutional commissions and the judiciary
Employee or Member:
Any person receiving compensation while
in the service of an employer as defined herein,
whether by election or appointment,
irrespective of status appointment,
31
Dependents:
The legitimate spouse dependent for support upon
32
Primary Beneficiary:
The legal dependent spouse until he/she remarries
Secondary Beneficiary:
The dependent parents and subject to the restrictions
on dependent children, the legitimate descendants
Disability:
Any loss or impairment of the normal functions of the
physical and/or mental faculty of a member which
reduces or eliminates his/her capacity to continue
with his/her current gainful occupation or engage in
any other gainful occupation.
33
Total Disability:
Complete incapacity to continue with his
present employment or engage in any gainful
occupation due to the loss or impairment of the
normal functions of the physical and/or mental
faculties of the member
35
Sources of Fund
Contributions:
It shall be mandatory for the member and the
39
RETIREMENT BENEFITS:
Conditions for entitlement (Sec. 13-A):
Member has rendered at least 15 years of service
He is at least 60 years of age at the time of retirement
He is not receiving a monthly pension benefit from
permanent total disability
41
IF HE WAS IN SERVICE AND HAS
PAID A TOTAL OF AT LEAST 180
MONTHLY CONTRIBUTIONS, in
addition to the monthly income benefit, he
shall receive a cash payment equivalent to 18
times his basic monthly pension
42
Unless the member has reached the minimum
retirement age, disability benefits shall be
SUSPENDED when:
1. He is reemployed
2. He recovers from his disability as determined by
the GSIS, whose decision shall be final and
binding
3. He fails to present himself for medical
examination when required by the GSIS
PERMANENT PARTIAL DISABILITY
(Sec. 17):
He must satisfy specific conditions 1-3.
43
TEMPORARY DISABILITY BENEFITS (Sec. 18)
The member shall be entitled to 75% of the current
daily compensation for each day or fraction thereof of
temporary disability benefit not exceeding 120 days in
one calendar year after exhausting all sick leave
credits and collective bargaining agreement sick leave
benefits. PROVIDED:
44
HOWEVER, a member cannot enjoy temporary
total disability benefit and sick leave pay
simultaneously
45
SURVIVORSHIP BENEFITS:
For purposes of survivorship benefits, legitimate
children shall include legally adopted and legitimated
children.
Death of a Member
Upon the death of a member, the primary beneficiaries
shall be entitled to:
46
2. SURVIVORSHIP PENSION PLUS A CASH
PAYMENT EQUIVALENT TO 100% OF HIS
AVERAG`E MONTHLY COMPENSATION
FOR EVRY YEAR OF SERVICE
PROVIDED: The deceased was in the
service at the time of his death with at least three
years of service
47
ORDER OF PAYMENT OF THE SURVIVORSHIP PENSION
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IN THE ABSENCE OF PRIMARY
BENEFICIARIES, THE SECONDARY
BENEFICIARIES SHALL BE ENTITLED TO:
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FUNERAL BENEFITS:
It shall not be less than twelve thousand
pesos (P12,000.00) PROVIDED that it shall
be increased to at least eighteen thousand
pesos (P18,000.00) after five years and shall
be paid upon death.
50
Adjudication of Claims and Disputes
PRESCRIPTION OF CLAIMS
Claims for benefits under the Act except for life and
retirement shall prescribe AFTER 4 YEARS FROM THE
DATE OF THE CONTINGENCY.
JURISDICTION
GSIS shall have the exclusive and original jurisdiction
to settle any dispute arising under the Act and any other
laws administered by the GSIS.
Appealable under Rule 43 and 45 Of the 1997 Rules of
Civil Procedure. The appeal shall not stay the execution of
the order or award unless ordered by the Boards, CA, or SC
and the appeal shall be without prejudice to the special civil
action of certiorari when proper.
51
13TH MONTH PAY LAW
(P.D. 851)
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SEC. 2. DEFINITION OF CERTAIN TERMS
Christmas bonus
Midyear bonuses
Cash bonuses
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SEC. 3. EMPLOYERS COVERED
- The Decree shall apply to all employers except to:
a. Distressed employers, - such as:
those which are currently incurring substantial
losses; or
in the case of non-profit institutions and
organizations, where their income, whether from
donations, contributions, grants and other earnings
from any source, has consistently declined by more
than forty (40%) percent of their normal income for
the last two (2) years, subject to the provision of
Section 7 of this issuance;
b. The Government and any of its political subdivisions,
including GOCCs except those corporations operating
essentially as private subsidiaries of the Government
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c. Employers already paying their employees 13-
month pay or more in a calendar year of its
equivalent at the time of this issuance;
d. Employers of household helpers and persons in
the personal service of another in relation to such
workers; and
e. Employers of those who are paid on purely
commission, boundary, or task basis, and those
who are paid a fixed amount for performing a
specific work, irrespective of the time consumed
in the performance thereof, except where the
workers are paid on piece-rate basis in which
case the employer shall be covered by this
issuance insofar as such workers are concerned.
56
WORKERS PAID ON PIECE-RATE BASIS
refer to those who are paid a standard amount for
every piece or unit of work produced that is more or
less regularly replicated, without regard to the time
spent in producing the same.
mid-year bonus
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other cash bonuses amounting to not less
than 1/12th of the basic salary but shall
not include cash and stock dividends, cost
of living allowances and all other
allowances regularly enjoyed by the
employee, as well as non-monetary
benefits.
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SEC. 4. EMPLOYEES COVERED
Except as provided in Section 3 of this issuance,
all employees of covered employers shall be entitled
to benefit provided under the Decree who are
receiving not more than P1,000 a month, regardless of
their position, designation or employment status, and
irrespective of the method by which their wages are
paid, provided that they have worked for at least one
month during the calendar year.
household helpers
employees paid purely on commission basis
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SEC. 7. EXEMPTION OF DISTRESSED
EMPLOYERS
Distressed employers shall qualify for exemption from
the requirement of the Decree upon prior authorization by the
Secretary of Labor.
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SEC. 10. PROHIBITION AGAINST REDUCTION OR
ELIMINATION OF BENEFITS
Nothing herein shall be construed to authorize any
employer to eliminate, or diminish in any way, supplements,
or other employee benefits or favorable practice being enjoyed
by the employee at the time of promulgation of this issuance.
OVERTIME PAY
Overtime pay, earnings and other remunerations which
are not part of the basic salary shall not be included in the
computation of the 13-month pay.
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ART. 133. MATERNITY LEAVE BENEFITS
MATERNITY LEAVE UNDER THE SSS
LAW
A female member, who need not be legally
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Maternity benefits provided herein shall be
paid only for the first four (4) deliveries or
miscarriages;
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QUALIFICATIONS FOR ENTITLEMENT:
The female employee should be employed at the
time of the delivery, miscarriage, or abortion;
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OTHER IMPORTANT CONDITIONS:
That the SSS shall immediately reimburse the
employer of one hundred percent (100%) of the
amount of maternity benefits advanced to the
employee by the employer upon receipt of
satisfactory proof of such payment and legality
thereof; and
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PATERNITY LEAVE
(RA 8187 , July 5,1996)
Grants paternity leave of 7 days with full pay,
consisting of basic salary, to all married male
employees in the public and private sector.
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ART. 139. MINIMUM EMPLOYABLE AGE
GENERAL RULE: No child below 15
shall be employed.
CONDITIONS ON THE
EMPLOYMENT OF A CHILD BELOW
15:
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Where the child’s employment or participation in
public entertainment or information through
cinema, theater, radio, or television is essential,
provided that:
employment does not involve advertisements or
commercials promoting alcoholic beverages,
intoxicating drinks, tobacco and its by-products
or exhibiting violence;
There is a written contract approved by the
DOLE; and
The conditions prescribed for the employment
of minors {above stated} are met.
Any person between the ages of 15 and 18 may
be employed in any non-hazardous work.
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NON-HAZARDOUS WORK OR UNDERTAKING
– one where the employee is not exposed to any risk
which constitutes an imminent danger to his safety and
health.
HAZARDOUS WORKPLACES:
where the nature of the work exposes the workers to
dangerous environmental elements, contaminants or work
conditions;
where the workers are engaged in construction work,
logging, fire-fighting, mining, quarrying, blasting,
stevedoring, dock work, deep-sea fishing, and mechanized
farming;
where the workers are engaged in the manufacture or
handling of explosives and other pyrotechnic products;
where the workers use or are exposed to heavy or power-
driven machinery or equipment; and
where the workers use or are exposed to power-driven tools
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