SSS, GSIS, ECSIF

1. Policy Objectives
SSS
to establish, develop, promote and perfect a sound
and viable tax-exempt social security service
suitable to the needs of the people throughout the
Philippines which shall promote social justice and
provide meaningful protection to members and their
beneficiaries against the hazards of disability,
sickness, maternity, old age, death, and other
contingencies resulting in loss of income or
financial burden. S2 RA 8282
ECSIF
The State shall promote and develop a tax-exempt
employee’s compensation program whereby
employees and their dependents, in the even of
work-connected disability or death, may promptly
secure adequate income benefit, and medical or
related benefits. Art 166 LC

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
1. Any person who performs
services for an employer in
which either or both mental
or physical efforts are used
and who receives
compensation for such
services, where there is an
employer-employee
GSIS
1. Any person, receiving
compensation while in the
service of an employer as
defined herein, whether by
election or appointment,
irrespective of status of
appointment,
2. barangay
ECSIF
Any person compulsorily covered
by the GSIS under CA186, as
amended, including the members
of the AFP and any person
compulsorily covered by SSS
under RA 1161 as amended
 relationship
2. a self-employed person shall
be both employee and
employer at the same time.
4. Dependent
SSS
Spouse – The legal spouse
entitled by law to receive support
from the member;
Child – legitimate, legitimated
or legally adopted, and
illegitimate child who is
unmarried, not gainfully
employed, and has not reached
twenty-one (21) years of age, or
if over twenty-one (21) years of
age, he is congenitally or while
still a minor has been
permanently incapacitated and
incapable of self-support,
physically or mentally
Parent – who is receiving regular
support from the member
5. Beneficiaries
SSS
Primary —
1. dependent spouse until
he or she remarries
2. dependent legitimate,
legitimated or legally
adopted, and illegitimate
children
Secondary — In the absence of
both primary, the dependent
parents
Others – In the absence of all the
foregoing, any other person
designated by the member as
his/her secondary beneficiary.
3. sanggunian officials
GSIS
Spouse – legitimate spouse
dependent for support upon the
member or pensioner
Child – legitimate, legitimated,
legally adopted child, including
the illegitimate child, who is
unmarried, not gainfully
employed, not over the age of
majority, or is over the age of
majority but incapacitated and
incapable of self-support due to a
mental or physical defect
acquired prior to age of majority
Parent - parents dependent upon
the member for support;
GSIS
Primary — The legal dependent
spouse until he/she remarries and
the dependent children;
Secondary — The dependent
parents and, subject to the
restrictions on dependent
children, the legitimate
descendants;
ECSIF
Spouse – legitimate and living
with employee
Child – legitimate, legitimated
or legally adopted, and
acknowledged natural child who
is unmarried, not gainfully
employed, and has not reached
twenty-one (21) years of age, or if
over twenty-one (21) years of
age, provided he is incapacitated
and incapable of self-support due
to physical or mental defect
which is congenital or acquired
during minority
Parent - parents dependent upon
the member for support;
ECSIF
Primary —
1. dependent spouse until
he or she remarries
2. dependent, Provided that
the dependent natural
child shall be considered
as primary beneficiary
when there are no other
dependent children who
are qualified and eligible
for monthly income
benefit.
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.

7. Effect of separation from employment

SSS GSIS
Compulsorily covered and separated from A member separated from the service shall
employment continue to be a member, and shall be
When an employee under compulsory entitled to whatever benefits he has
coverage is separated from qualified to in the event of any contingency
employment, his employer’s compensable under this Act.
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.

Self Employed realizes no income in any given

month
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:

8. Reporting Requirements

SSS
Each covered self-employed person shall,
within thirty (30) days from the first day he
started the practice of his profession or
business operations register and report to
the SSS his name, age, civil status, and
occupation, average monthly net income
and his dependents
GSIS
employer shall report to the GSIS the
names of all its employees, their
corresponding employment status,
positions, salaries and such other pertinent
information

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

12. Basis of Claim

SSS GSIS ECSIF
Non work connected Non work connected Work connected disability or
disability, sickness, disability, sickness, death
maternity, old age, death
death, and other Except:
contingencies resulting Permanent disability – - employees intoxication
in loss of income or Upon occurrence of - wilfull intention to injure
financial burden. contingency but GSIS himself or another
exempt from liability, if - notorious negligence
 permanent disability is - otherwise provided by
due to grave misconduct, law
notorious negligence,
habitual intoxication, or
willful intention to kill
himself or another.

Survivorship
Separation
Unemployment

13. Prescriptive Period

SSS GSIS ECSIF
The right to institute the All claims for benefits – No claim for compensation shall
necessary action against 4 years from date of be given due course unless said
the employer may be contingency. claim is filed with the System
commenced within Exception: Life and within 3 years from the time the
twenty (20) years from Retirement benefits. cause of action accrued
the time the delinquency
is known or the
assessment is made by
the SSS, or from the
time the benefit accrues,
as the case may be.

14. Exclusivity of Benefits

SSS GSIS ECSIF
Whenever other laws Unless otherwise provided, the
provide similar benefits liability of the State Insurance
for the same Fund shall be exclusive and in
contingencies covered place of all other liabilities of the
by this Act, the member employer to the employee
who qualifies to the
benefits shall have the The payment of compensation
option to choose which shall not bar the recovery of
benefits will be paid to benefits as provided for in other
him. However, if the laws whose benefits are
benefits provided by the administered by the System or by
law chosen are less than other agencies of government.
the benefits provided
under this Act, the GSIS
shall pay only the
difference.

15. Benefit Protection

SSS GSIS ECSIF
Non-Transferability of Benefits. - It is hereby declared to be the No contract, regulation or devices
The SSS shall promptly pay the
benefits provided in this Act to
such persons as may be entitled
thereto in accordance with the
provisions of this Act: Provided,
That the SSS shall pay the
retirement benefits on the day of
contingency to qualified members
who have submitted the necessary
documents at least six (6) months
before: Provided, further, 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, That
notwithstanding the foregoing,
where the best interest of the SSS
will be served, the Commission
may direct payments without
regard to nationality or country of
residence: Provided, further, That
if the recipient is a minor or a
person incapable of administering
his own affairs, the Commission
shall appoint a representative
under such terms and conditions
as it may deem proper: Provided,
further, That such appointment
shall not be necessary in case the
recipient is under the custody of
or living with the parents or
spouse of the member in which
case the benefits shall be paid to
such parents or spouse, as
representative payee of the
recipient. 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:
Provided, further, That in case of
death benefits, if no beneficiary
qualifies under this Act, said
benefits shall be paid to the legal
heirs in accordance with the law
of succession.
policy of the State that the
actuarial solvency of the funds of
the GSIS shall be preserved and
maintained at all times and that
contribution rates necessary to
sustain the benefits under this Act
shall be kept as low as possible in
order not to burden the members
of the GSIS and their employers.
Taxes imposed on the GSIS tend
to impair the actuarial solvency
of its funds and increase the
contribution rate necessary to
sustain the benefits of this Act.
The GSIS, its assets, revenues
including all accruals thereto, and
benefits paid, shall be exempt
from all taxes, assessments, fees,
charges, or duties of all kinds.
These exemptions shall continue
unless expressly and specifically
revoked and any assessment
against the GSIS as of the
approval of this Act are hereby
considered paid.
All benefits paid shall be exempt
from attachment, garnishment,
execution, levy or other processes
issued by the courts, quasi
judicial agencies or
administrative bodies including
Commission on Audit (COA)
disallowances and from all
financial obligations of the
members, including his pecuniary
accountability arising from or
caused or occasioned by his
exercise or performance of his
official functions or duties, or
incurred relative to or in
connection with his position or
work except when his monetary
liability, contractual or otherwise,
is in favor of the GSIS.
whatsoever shall operate to
deprive the employee or his
dependents of any part of the
income benefits and medical
related services granted under this
Title.
No claim for compensation under
this Title is transferable, or liable
to tax, attachment, garnishment,
levy or seizure by or under any
legal process whatsoever, either
before or after receipt by the
person or persons entitled thereto,
except to pay any debt of the
employee to the System.
No ageny, atty, or any other
person pursuing or in charge of
the preparation of filing of any
claim for benefit under this title
shall demand or charge for his
services any fee, and any
stipulation to the contrary shall be
void. The retention or deduction
of any amount from any benefit
granted under this Title for the
payment of fees of such services
is prohibited.
Exemption from Tax, Legal
Process and Lien. -- All laws to
the contrary notwithstanding, the
SSS and all its assets and
properties, all contributions
collected and all accruals thereto
and income or investment
earnings therefrom as well as all
supplies, equipment, papers or
documents shall be exempt from
any tax, assessment, fee, charge,
or customs or import duty; and all
benefit payments made by the
SSS shall likewise be exempt
from all kinds of taxes, fees or
charges, and shall not liable to
attachments, garnishments, levy
or seizure by or under any legal
or equitable process whatsoever,
either before or after receipt by
the person or persons entitled
thereto, except to pay any debt of
the member to the SSS. No tax
measure of whatever nature
enacted shall apply to the SSS,
unless it expressly revokes the
declared policy of the State in
Section 2 hereof granting tax-
exemption to the SSS. Any tax
assessment imposed against the
SSS shall be null and void.

Fee of Agents, Attorneys, Etc. -

No agent, attorney or other
person in charge of the
preparation, filing or pursuing
any claim for benefit under this
Act shall demand or charge for
his services any fee, and any
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 member of the
Philippine Bar who appears as
counsel in any case heard by the
Commission shall be entitled to
attorneys’ fees not exceeding ten
percent (10%) of the benefits
awarded by the Commission,
which fees shall not be payable
before the actual payment of the
benefits, and any stipulation to
the contrary shall be null and
void.
16. Dispute Settlement
SSS
Disputes involving:
1. coverage
2. benefits
3. contributions
4. penalties
5. any other matter related
thereto
Agency – Social Security
Commission
Decided within the mandatory
period of 20 days after the
submission of evidence
Decision final and executory 15
days after date of notification
Appeals:
CA – laws and fact
SC – laws
Execution of decision –
Commission may motu propio or
on motion of any interested party,
issue a writ of execution to
enforce any of its decisions or
awards, after it has become final
and executory
GSIS
Any dispute arising under this
Act and any other laws
administered by the GSIS
Agency – GSIS
Decide the case within 30 days
from the receipt of the hearing
officers findings and
recommendations or 30 days after
submission for decision
Appeals –
CA- Rule 43
SC – Rule 45
Appeals shall not stay the
execution of the order or award
unless ordered by the Board
Execution of decision – when no
appeal is perfected and there is no
order to stay by the Board, CA or
SC, any decision or award shall
be enforced and executed in the
same manner as decisions of RTC
ECSIF
Disputes involving:
1. coverage
2. benefits
3. contributions
4. penalties
5. any other matter related
thereto
Agency – GSIS or SSS as the
case may be, have original and
exclusive jurisd
Subject to appeal to the
Commission, which shall decide
appealed cases within 20 working
days from the submission of
evidence
Decision final and executory 10
days from notice
Review
Decisions, orders or resolutions
of the Commission may be
reviewed on certiorari by the SC
on questions of law upon petition
of an aggrieved party within 10
days from notice thereof.
Enforcement of Decisions
- all awards granted by the
Commission in cases
appealed from decisions
of the System shall be
effected within 15days
from receipt of notice
- in all other cases,
decisions, orders and
resolutions of the
Commission which have
become final and
executory shall be
enforced and executed in
the same manner as RTC
decisions.