24]
Note: Judiciary and Constitutional Commissions are entitled to life insurance only.
B.4. Beneficiaries B.4.1. Primary
(1) Dependent spouse – until remarriage;
(2) Dependent children (legitimate, legitimated, legally adopted, and illegitimate) – but RA 8291 does not distinguish share of legitimate and illegitimate children.
B.4.2. SECONDARY
Shall only receive when the primary beneficiaries are absent:
(1) Dependent parents
(2) Legitimate descendants, subject to the restrictions on dependent children.
SSS GSIS
Enabling law RA 1161 as amended by RA 8282:
Social Security Act of 1997 RA 8291 amending PD 1146
Definition of Terms
Employer – any person, natural or juridical, domestic or foreign, who carries on in the Philippines any trade business, industry, undertaking, and uses the services of another person who is under his orders as regards the employment, except those considered as employer under the GSIS. A self-employed person shall be both employer and employee at the same time.
Employer – National government, its political subdivisions, branches,
agencies or instrumentalities, including government-owned or controlled corporations and financial institutions with original charters [GOCCs];
constitutional commissions; and judiciary
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; also, a self-employed person who is both employee and employer at the same time
Employee – any person receiving compensation while in service of an employer whether by election or appointment, irrespective of status of appointment; baranggay officials; and sangguniang officials
SSS GSIS Self-employed – any person whose income is
not derived from employment, including, but not limited to:
• self-employed professionals;
• partners and single proprietors of businesses;
• actors, directors, scriptwriters, news correspondents not considered as employees under the above definition;
• athletes, coaches, trainers, jockeys; and
• individual farmers and fishers.
Note: No counterpart for self-employed.
Dependents:
• Legal spouse entitled by law to receive support;
• Child – unmarried, not gainfully employed, and below 21 or
• Child over 21 if he or she became permanently incapacitated and
incapable of self-support, physically or mentally,; child may be legitimate, legitimated, legally adopted, or illegitimate;
• Parent who is receiving regular support.
Same, except that a child here is below 18
Beneficiaries Primary
• Dependent spouse – until remarriage [see above];
• Dependent children [see above];
illegitimate children are entitled only to 50% of the share of legitimate children unless there are no legitimate children, in which case, they get 100%.
Secondary
• Shall only receive when the primary beneficiaries are absent: Dependent parents
Other
• Any other person designated by the member as his/her secondary beneficiary.
Same except that RA 8291 does not distinguish share of legitimate and illegitimate children
Compensation – all actual remuneration for employment, including living allowance, as well as the cash value of any remuneration paid in any medium other than cash except that portion already above the max salary credit under Sec. 18 of the Act.
Compensation – basic pay received excluding per diems, bonuses, overtime, honoraria, allowances and other
emoluments not integrated into the basic pay under existing laws.
Coverage
Compulsory
• Employers as defined above;
• Employees not over 60 years including household helpers with at least P1,000 monthly pay; and
Public sector employees below the compulsory retirement age of 65.
Exceptions:
(1) AFP and PNP;
SSS GSIS Voluntary
• Spouses who devote full time to
managing household and family affairs;
• OFWs recruited by foreign-based employers;
• Employees already separated from employment or those self-employed with no realized income for a given month, who chose to continue with contributions to maintain right to full benefit.
Note: Foreign governments, international organizations or their wholly owned instrumentality employing workers in the Philippines may enter into an agreement with the Philippine government to include their employees in the SSS except those already covered by their civil service retirement system.
Constitutional Commissions who are covered only by life insurance as they have separate retirement schemes;
(3) Contractual employees with no employee-employer relationship with the agency they serve.
Effective Date of Coverage
Employer: 1st day of operation Employee: 1st day at work
Self-employed: upon registration with SSS
Summary of Benefits
(1) Monthly pension (2) Dependents’ pension (3) Retirement benefits
(4) Permanent disability benefits (5) Death benefits
(6) Funeral benefits
(7) Loan – Social Security Commission Resolution No. 669. Moreover, several SSS-issued circulars such as Circular No.
21-P and No. 52 pertain to the treatment of salary loans, sometimes providing for more flexible payment terms or
condonation for delinquent payers;
Santiago v. CA and SSS, GR # L-39949 [1984] resolved an issue involving the treatment of salary loan repayments; SSS website also shows loans
(8) Sickness benefits (9) Maternity leave benefits
(1) Monthly pension (2) Retirement benefits
(3) Permanent disability benefits (4) Death Benefits
(5) Funeral benefits
(6) Loan – GSIS website provides for this
(7) Temporary disability benefits [similar to sickness]
(8) Separation benefits
(9) Unemployment benefits – Sec 11 (10) Survivorship benefits
(11) Life insurance benefits
Note: Judiciary and Constitutional Commissions are entitled to life insurance only.
Effects of separation from
employment
(1) Employer’s contribution, and
(2) Employee’s obligation to pay contribution both cease at the end of the month of separation;
(3) Employee shall be credited with all contributions paid on his behalf and entitled to all benefits set forth by law.
Continued membership for the
unemployed member; and entitlement to whatever benefits he has qualified to in the event of any compensable contingency.
Dispute Settlement
Social Security Commission àCA [Rule 43;
questions of law and fact] à SC [Rule 45;
questions of law only]
GSIS à CA [Rule 43]à SC [Rule 45];
appeal does not stay execution.
Prescriptive Period
20 years 4 years
C. LIMITED PORTABILITY LAW [RA