SSS Law Reviewer
On SSS
SSS Law Reviewer
Social Security Act of 1997 (RA 8282)
Salient Features of the SSS Law
Employer - Any person, natural or judicial, 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 employer. A self-employed person shall be
both employee and employer at the same time.
Exempt employer: government and any of its political subdivisions,
branches and instrumentality, including GOCCs (Government Owned
and Controlled Corporations.
Beneficiaries:
1. Primary Beneficiaries
a. Dependent Spouse until remarriage
b. Dependent Legitimate or Legitimated or Legally Adopted and
Illegitimate Children
2. Secondary Beneficiaries - Dependent Parents
3. Other Beneficiaries - Absent primary and secondary beneficiaries,
any other person designated by member as secondary beneficiary.
As to DEATH BENEFITS, If no beneficiary qualifies under the Act,
benefits shall be paid to Legal Heirs in accordance with Law
of Succession.
SSS (Social Security System) Benefits
1. Monthly Pension - minimum pension is 1,200 for members with at
least ten (10) credited years of service and 2,400 for those with
twenty (20) credited years of service.
2. Dependents Pension - 10% of the monthly pension or 250 whichever
is higher. Limit - 4 children
3. Retirement
4. Death
5. Permanent Disability
6. Funeral
7. Sickness
8. Maternity (ONLY 1ST FOUR (4) DELIVERIES OR MISCARRIAGES)
Coverage
1. Compulsory - 1. All employees not over sixty (60) years of age and
their employers compulsory coverage of the employer
shall take effect on the first day of his operation
and that of the employee on the day of his employment
2. Self-employed employees as may be determined by the
Commission under such rules and regulations as it
may prescribe, including, but limited to: all
a. Self-employed professionals;
b. partners and single-proprietors of business;
c. actors and actresses, directors,scriptwriters
and news correspondents not employees;
d. professional athletes, coaches, trainers and
jockeys, and
e. individual farmers and fishermen; upon their
registration with the SSS.
3. Domestic helpers who are sixty years of age and below
with a monthloy income of not less than P1,000 on the
date of their employment
4. individual farmers and fishermen under SS (Social
Security) rules and regulations
2. Voluntary - 1. Filipinos recruited by foreign-based employers for
employment abroad
2. Employee separated from employment
3. Self-employed – realizes no income
4. Spouse who devotes full time managing household and
family affairs unless specifically mandatorily covered
3. By Arrangement - any foreign government, international organization
or wholly owned instrumentality employing workers in the Philippines
or employing Filipinos outside the Philippines may enter agreement
with Philippines for inclusion of such employees in SSS EXCEPT those
already covered by their respective civil service retirement system.
Exceptions From Coverage
1. Employment purely casual and not for purpose occupation, or business
employer
2. Service performed on or in connection with alien vessel, if
employed when such vessel is outside of Philippines
3. Employees of Philippine government or instrumentality or agency
thereof
4. Service performed in the employee of a foreign government, or
international organizations, of wholly owned instrumentality employing
workers in the Philippines or employing Filipinos outside of
the Philippines
5. Services performed by temporary and other employees excluded by SSS
regulation; employees of bonafide independent contractors shall not
be deemed employees of the employer engaging the services of an
independent contractor
Effective Date of Coverage - Compulsory coverage of the employer shall
take effect on the first day of his operation and that of the employee
on the first day of his employment Provided, That the compulsory
coverage of! the self-employed person shall take effect upon his
registration with the SSS.