puprse

The Old ssS Law

Republic Act No, 1161 (the old Social Security Law) It is the

Sound
SocialSecurity Act of 1997 •The Social Security System (SSS) of the needs c
sociat
the

j
(RA 8282) established to promote
is
as anended by Philippines protect
to
welfare of the people aS Well
as disabilí
social

SocialSecurity Act of 2018 protect them againstthe hažardsof disability,

resulti

State

and other
sickness,maternity, old age, death
worker

(RA 11199) contingencies in life by helping

them in their
In the

with develo

needs. The m
105-Day Expanded Maternity Leave Law financial
bertt progra

(RA 11210) (atdctore mana

intern

Atty. Amado R. Villegas, Jr.

RFBT Reviewer/ Professor - FEU Manila

Characteristics of the SSS Law

SSS
of the Commission and
SEC. 4. Powers and Duties Effe

FUND FOR THE MEMBERS which wil! • Non-discriminatory (no distinction)

TO ESTABLISH A PROVIDENT
empioyers and employees, self-emplcyed,
and unmarried women, provided
consist of contributions of
1. between married
requirements and paid the
she has complied with the
reportoriat

as a savings scheme required contributions;

A Provident Fund is defined
narents and adoptive parents:
2. between natural

from both the employees andthe and itleRitimate children. Fut

Consisting of contributions 3. between legitimate children

in
from members-employees,
employer (in monetary form
which
form from the employers) • Morality free
monetary or non-monetary
and provider of supplementary Even it is an illicit relationship:
serve as a loan facilty
1. if

2. Deliveries are not counted

welfare to employees.
 -1°
23- Engloyer
pupose
fenrts
farfree
Declaration of Policy (Sec. 2) SEC.4. Powers and Duties of the Commission
It is the
and SSS
policy of the State to establish,
develop, promote and perfect
and viable tax-exempt social security a TO ESTABLISH A PROVIDENT.FUND FOR THE MEMBERS
the sound
system suitable to the
whiçh will
needs of the people consist of contributlons of employers
throughout the PhlippinS Which and employees, self-emploved,
the social justice through and ensure meaningful soclal security
savings,
shall promote OFW and voluntary members based on (i) the SSS contribution rate in
to protection to members andtheir beneficiaries against the
disability, sickness, maternity, old
hazards of
excess of twelve percent
Twenty thousand pesos
(12%), or ()monthly salary credit in excess of
age, death, and other contingencies (P20,000.00) up to the prescribed
maxinurn
lity, resulting& in loss of income or financial monthly salary credit and
their earnlngs, for the payment of benefits
burden. Towards this end, the
State shall endeavor to such members or thelr beneficiarles
her to extend social security protection to Filipino in addition to the benefits
workers, local or overseas, and provided for under this Act: Provided,
their beneficiaries. That a nember rnay contribute
eir In the pursuit of this voluntarily in excess of the prascribed SSS contribution rate
policy, a social security program and/or the
shall be maximum monthly
developed emphasixing the value of "work,save, salary credit, subject to such rules and regulations
Invest and prosper"
The maximum profitability of investible funds
as the Commission may promulgate; (3) To maintain a Provident Fund
and resources of the
program shall be which consists of contributions made by
the SSS and its oficíals
both
ensured through a culture of excellence in and employees
management grounded upon sound and efficient
and their earnings, for the payment of benefits to such
policies employing
internationally recognized best practices. officials and employees or their heirs under such terms and conditíons
as may prescribe.

it
B.

New SSS Law Employer (defined)

Effective on March 5, 2019, RA No. 11199 repeals the 21
year old prior SSS law with an aim to, among other Employer -Any person, natural or juridical, domestic oI
things, (1) enhance both state-provided benefits and the foreign who carries on in_ the Philippines any trad
long-term of the SSS,and for the business, industry undertaking or activity of
sustainability first time, any kind ark
(2) provide an SSS unemploymentbenefit. uses the services of another person who is
under his ordes:
as regards employer. A self-employed person shall be bot
Furthermore, the law provided rationalizing and expanding the
employee and employer at the same time
powers and duties of the Sociall Security Commission to ensure
the long-term viability of the Socjal Security System (SsS).
Exempt employer: goveramentand any of its politicol subdivisions,
branches and instrumentoty incuding GOCCs (Government
It strengthened the policy of the government to provide better a
social welfare security to the people, and also to make sure that Owned ond Controlled Corporotioe aclS
violators of the sald law shall be punished accordingly.

wlarg talaho ray btnft

in
ued and
Employee (defined)
Ay peron who performs
wo receives
services for

cornpensation
an employer
which either or both mernital or physical efforts are

ser vices, where there is ar empioyer ernployee

for such
(2)The
legtirmate
Dependents (defined)

gtate,
child wo
ketinated
is unmarried,
n
rot
legally

gaintully
)ad, an
rnplayet.
4

Compulsory

inchuding

Yars of age
ains andat
C

kos

relgtionship: Provided, That a self empioyed person empicpd ind

shal te both employes and emplayer at the sane over tusrnty one (21) ysars of ago, h is congertally

trme wile stla minos has teer potnanontiy incapaialgd an1 2 Parters s
incapatia d salaugpd phiysicaly mentally and

ot
(3)The parert wto is recsiving reguiar support fdn the torrespG
rrerntet.
Prcfassior

indiidsaf

caan -Iaw puaknhip - (ie-in

dperdim dhil dren - nat xardig

gitiat

Who are compulsorily covered by the 555?

Whoare compulsorily covered by the SSS?
The tllowing may
A farmer, fisherman, or a worker in the informai sector (15), an 5 A spouse
househoie
t tered as a seit emgised ener u 5Aargsya Program
vOcation
• AlOFWs are now mafhaloy coverd by the SSs. An OFW not mandator
over years of age (up his/her 60th birthday), whether land
An OFWu
tased or sea-based, and defined as "a person who is to be
Sec9-8,

{
engaged, is engaged or has been engaged in a remunerated
A cOverec
activity in a State of which he/she is not a citizer, oron-board a
who contia
vessel nangating foreign seas other than a government ship used
for ilitary or ion-comnercial purposes, or,on an instaltation A self-emg
month wh
located offshore or on the high seas"
lart sa hase
A public utility driver and operator. Filipino p

permanent
countries
 )
from
ónthly

•
Compulsory
The
including
SS
Compulsory Coverage
-
kosombohays
Law mandates
or domestic workers
that all

not over
(
employees
sixty (60)
Manning
OFW Coverage
agencies are agents of ther
principals and are considered as employers
yeærs of aReshall be members of the Sss (Section 9). The law
and
also mandates compulsory coverage of the SelfEmployed as sea-based OFWs.
oyed, stoted in Section 9-A of RA 11199 which provides that sef
or if employed includes, but not limited to, the following: • For purposes of the implernentation of ths
Iy or
All selt-employed professionals; Act, any law to the contrary notwithstandirg
and2 Partners

Actors and
andsingle proprietors of businesses;
manning agencies are jointly and severallye
actresses, directors, scriptwriters and news
the -dyalat who do
correspondents not fal within the definition of the term solidarily liable with their principals wit
"empioyee" in Section & (dj of this Act;

-Professional athietes,
respect to the civil liabilities incurred for any
coaches, trainers and iockeys;and
violation of this Act.
mnty individual farmers and fishermen.

in
Mnt

lalanpr
Voluntary Coverage (s)
The following may becovered by the $SS on a voiuntary basis: 1.
Exceptionfrom
Employment purely cauál and not
Coverage (s
for purpose occupation, or
A spouse of a member who devotes full time to managing the business employer;
ny
househotd and famity affairs, but does not engage in other 2. Service performed on or in connection with alien vessel,
vocation or employment which subjeçt
is to compulsory or employed when such vesset is outside
Chat)

.
ot of Philippines;
mandatory coverage; (Sec 9, (b))
ed 3. Emnlayees of Philigpine government or instrumentalityor ageng
An OFW upon the termination of his/her employmentoverseas; thereof;
ed
(Sec9-B, ()) 4.Service pertormed in theemnloyee of a foreign gOvernment, or
a A covered employee who was separated from employment international organizations,of wholly owned instrumentaity
who continues to pay his/her contributions; and [Sec 11) employing workers in the Philppines or ernploying
Filipinos outsideof
A the PH (without administrative
self-employed member
who realizes no incamein any given gareements}; and
month who 5, Services performed by
continues to pay his/her contributions.{Sec temporaryand other emplovees xcud
11-Al
by 555 reguiation;employees of bonafide
Filipino permanent migrants, including independent contractors
Filipíno immigrants, shall not be deemed
permanent residents and naturalized employees of the enployer engaging the
citizens of their host
services of an independent contractor.
countriesmay be covered by the SSSon a voluntary basis,
 When does yo
employ
become an SSS member? Effective Date of Coverage If you are

should you do
to you are self-em
What If

of your first co
a Social Security
secure shall
of the employer
first
you should
to you is a
become an SSS member, number assigned the declar
that the SS Compulsory coverage than
To
Remember be used in all SSS
operation and
(SS) numbes must' always the first day of his
take effect on
number that S$S branch
in the coverage.
unique lifetime
get in touch
with any
FOR A NEW on the first
day of his O
Immediately
DO NOT APPLY the employee 1f yOU are ari
transactions.
your SS number. that of
event that you forget That the compulsory your first contril

NUMBER. read the employment Provided, person shall take registration date
($S Form E-1), carefully
of the self-employed
with the
form
1. Get a Persona
Record
and accurately
the portions
in coverage . if you are a No
fully
and fl out
are applying for. upon his reportingregistration
instructions,
with the membership
type that you effect month and yea
accordance
of any one SSS.
form together
with a photocopy If you are a
2. Submit the accomplished
documents issued by the City or Municipal
starts on the m
(1)of the following required Statistics Otfice
Authority/National
Civi Registrar
or Philippine Statistics •Death
•
Birth Certificate
•Marriage Contract/Certificate
(PSA/NSCO):
Certificate.

f memben)
aftr death
(befere
(ee-in

Beneficiaries
- ()
Primary Secondary Beneficiaries
are considered as primary
beneficiaries:
The following

he or she remarries, and the absence of primary beneficiaries, the secondary

i. The dependent spouse untii In

legitimated or legally beneficiaries are as follows:

ii. the dependent legitimate, As to DEA
who be the
adonted and illegitimate children, shal!
i. The dependent parents of the deceased member; under th
of the member: Provided, That the
primary beneficiaries
and
leoitimate children shall be entitled to fifty
Heirs in
dependent
(50%)of the share of the legitimate, legitimated or In the absence of dependent parents, any other
percent
ii.
legaly adopted children: Provided, further. That in the
person/s designated and renorted by the member to

absence of the dependent legitimate, legitimated or legaly lai

the SSS [Sec 8,(K)].
adopted children of the member, his/her dependent
shall be entitled to one hundred percent for eupport,
llegitimate children

100%)ofthe benefits. (Sec8, (k)}.

- lgt
 fo

wthrw
KCan Ses

Prer
pta
When does your coverage with the $SS start? s5S7
Can you withdraw your membershiwith the
If you are employed: on your first day of employment.

If you are self emplayd:on the applicable month and year • When a person registers for SsS membershi
shall
of your first contribution paid, provided it is not earlier
in any capacity, he/she becomes a membe
and than the declared start of business, in case of initial
for life. Thus, withdrawal of membership š
his coverage.
not possible. Even if there are periods wher
Sory * If you are an QEW: on the applicable month and year of

your first contribution paid, which may be earlier than the you failed to contribute, you may still ba
ake
registration date,in case of initial coverage. eligible for benefits and loan privileges
the
• ifyouare a Non-working spouse (NWS)on the applicable provided you meet the qualifying conditions.
month and year of your first contribution.
• IË you are a separated member: voluntary membership
starts on the month you resumepaymentof contribution

9 Order of Succession

Beneficiaries
ry Primary Beneficiaries;
As to DEATH BENEFTS, If no beneficiary qualifies Secondary Beneficiaries;
under the Act, benefits shall! be paid to Legal
Whoever is instituted as beneficia;
er Heirs in accordance with Law of Succession.
to. • Heirs (inaccordance with law on
ast wil
intestate succession); eag
• The State cschet
 What arethe SSS
receive
that you
areentitled to
What are the
SSS benefits
paid for the
number of
agtehrabao sICKNESSa daily cash allowance or injury. RETIREMENT
to sickness
to work due
is unable pension or a
days a member a fermale
to receive granted to longer work
that you are entitld a daily cash
allowance
resulting
in
benefits
What are the SSS MATERNITY:
in every
instance
of pregnancy
termination
of
member or emergency DEATH: a
status,
two programs: childbirth,
miscarriage her civil
The SSS administers of frequency, pensíon or
death, regardless child.

Security
Program for pregnancy,
status or
the legitimacy
of her
deceased r
1) the Social and sickness; employment as a monthly
old age, maternity, a cash benefit
granted--either who
disability,
DISABILITY member FUNERAL:
or a fump
sum amount--to
haba and pension or totaliy. partially bunat expe
(EC) Program disabled, either
Compensation becomes permanently
L2) the Employees' sickness, or death. granted to eligibie

and OFWs -
cash benefit
for work-related
injury,
UNEMPLOYMENT:
a who were

- including househelpers
employees employment
separated from
involuntarily

Nadl
So
moathe

Social Security System Benefits

System Benefits
The Unem
Social Security under Section 13-8 of R.A. No.
The Funeral Benefit

11199 provides for a grant equivalent to Twelve

funeral Separatie
13-A
The Permanent Disability BenefitunderSection to
Thousand Pesos (P12,000.00) to be paid, in cash or in kind, 11199 pro
who have a
of R,A. No. 11199 provides that those help defray the cost of funerai expense upon the death of
unempoye
permanent disabilities shall be entitled to monthly member, permanently totaly disabled megber or
including
benefit. Hc
pension. The sum equivalent to the monthly
pension is retiree. Qok to ok /every thre
still subject to the conditions and
qualifications provided
different The Sickness Benefit under Section 14 of R.A. No.
by the said law. Further, the law provides INVOLUNTA
11199 provides daily sickness benefit equivalent to ninety
monthly pension for permanent total disability, which is became une
Mercent (90%) of his average daily salary credit, to members
defined by Section 13-A and permanent partial or human-i
(d),
who are more than three (3)days in
confined for hospital or a
disability.
termination
elsewhere with the approval of the S$S, However, to avail ofthis
saving dev
benefit, the member must have complied with the conditions
peman and qualifications provided by the said law.
ciosure or

ptmanat days
carhrd
 to receive
What are the SSS benefits that you are entitled to receive
Social Security System Benefits
number of

or injury.
RETIREMENT:a cash benefit granted--either as a monthly
he Retirement Benefit under Section 12-8 of RA Ne.
oa female pension or a lump sum amountto a member who can no 1199, is given to a member who: H has reached the agegf
longer work due to old age.
esulting

nation
in

of
sixty 6) years oid, and is aiready separated from work or s

ceased to be self-employed; ORYhas reached the age of sity

vil status, granted-either as a monthty
DEATH: a cash benefit five (65)years provided he/she has complied with the requíd
or a lump sum arnount--to the beneficiaries of a
pension monthiy contributions.
monthly
deceased membe. coMpusary
ber who The Deoth Benefit under Section13 of RA No 11199 alioys

totally. FUNERAL:a cash benefit given towhomever paid for the theprimary beneficiaries of the deceased member to e

eligible
burial expenses of the deceased member or pensioner. entitied to monthy pension provided the latter has pad e
howere required monthly contributions to be qualfied thereof

AmsC
ADSC
2manth

moth Social SeeúritySystem Benefits

Salient Featyrés of theNew SSS Law
No. The Unemployment Insurance or Involuntary
lve
Separation Benefits under Section 14-8 of RA. No. The tota employer and employee contribution rate fe
to
11199 provides that an employee who is invoiuntarily retirement, death and disability benefits increased fros

unemployed or separated from work can availof this 11% to 12% from lanuary 1, 2019.
benefit. However, thisbenefit shall only be availed once • The increase is divideg between employer and employ
every three (3) years. contributions in th sametwo-thirds/one-thirds ratio

8 a

INVOLUNTARY UNEMPLOYMENT, -The sítuation where a applied previousiy, resulting in contribution rates of
member
became unempioyed due to: (1)economic downturn, (2)
ratural
and 4%, respectively. The combined contributionrate w
or human-induced calamities/disasters, (3) authorized causes of further increase by 1% every other year untii it reachi
termination incuding termination due to installation o abor 15% in 2025.
saving devices, redundancy, retrenchment or downsizing. and
closure or cessation of operations, and (4) other analogous cases.

wdigrud
(oLchore gaky
paid
(8 nanth
coatikhion

?. inuolunkeaty ceparmthon fm cmyy

 Law Minim
of the New SSS a.s. The rates of cont

Salient Features in accordanee

te

$SS Law
of the New monthly salary
credits implementation

Salient Features and maximum benefits Year of

The minimum
death and
• disability
credits
and for retirement, pesos Impiementation
and maximum salary (MSCs)
2,000 Philippine
year for the
2019
• Increased minimum at 12% per from 1,000 to
the increased 2020
rates, beginning
8% and 4% shares in
PHP 16,000 to
PHP 20,000 respectively,
and maximum MSCs
contribution
and 2020, with (PHP) ond
2021
years 2019 and employees, 1, 2019.
The minimum 2022
for employers from January PHP 5,000,
premium contributions 2021 and 2022, by PHP
1,000 and 2023
for the years increase
respectively;
13% per year
in the premiums
for wil! further
year until
reachingHP S,000 2024
and 4.5% shares year every other security
with 8.5% 14% per respectively, in 2025. Social 2025
respectively; respectively, on the
employers and
employees,
9.5% and
4.5% shares and PHP 35,000, directly

2023 and 2024, with are not calculated MSC Sesurity Funs scsp
for the years and employees, contributions but on the employee's 37 iss t
for employers actual earnings, are P20,090 bet
the premiums year 2025 and employee's bracket (there
in for the salary
and 15% peryear premiums for. based on the
corresponding
respectively;
5% shares in the
thereafter,
with 10% and brackets).

employees, respectively.
employers and
henef
Ik-aditioal menthly

SE
8) SEC. 12. Monthly Pension. (b) Notwiths
Terms defined (Sec. to pension shalt be the highest of the
pension sh
a member covered prior (a) The monthly
years service-For
Credited
(1985) minus the amounts:
of
hundred and eighty-five
following {P1,200.0
January nineteen years
plus the numberof calendar sum of the following: of se
(1) The years
calendar year for coverage from
have been paid
Three hundred pesos (P300.00: plas
in which six (6) or
more contributions (P2,400.0
pius
and eighty-five (1985) up to the
Twenty percent (29%}of the avErase nonthy satary credit;
Pro
January nineteen hundred to the verage monhiy salary credit for each credited service:
the semester prior Two percent {2%of the
year containing of actuaríal
calendar year of service inexcess of ten (10} years; OR
or after January
For a member covered in
the amount
contingency.
the number of (40%) of the average monthly salary
(1985), V2) Forty percent
nineteen hundred and eighty-five
(6) or more contributions have OR (c) Additio
calendar years in which six credit;

up to the calendar year That the benefit all

been paid from the year of coverage (3) One thousand pesos (P1,000.00): Provided,
contingency:Provided, paid for an
monthly pension shall in no case be
the
containing the semester (P1,000.00)
prior to

may provide for a different number. ot months.

aggregateamount of less than
That the Commission sixty (60) dísability pE

in a calendar year for it to be

considered as a January twc
contributions

çredited year of service.

(27•x AMsc) x (exs-jo)

 ewSSS Law Minimum and Maximum MSCs
ad. The rates of eontributiom as well as the minimam and maximum Ms shal be
Terms defined (Sec.8)
in aondane with the folloving shedale etfetive Janaary of the yrar of
chly salary credits implementation, rir: A Dsc
disability benefits
Tear of Contrsbnton share MthlySelary Credit Average daily salary credit -The result obtainet
ilippine pesos Impknsentation Rate
Emplayvr Enykve MininsMawimm
2010
by dividing the sum of the six (6) highes
000 respectively,

d maximum MSCs 2020 monthly salary credits in the twelve-montt

and PHP 5,000,
021
2022 134 43% P000 0o P2s,000.00
period immediately preceding the semester d
achingHP 5,000 2023 144 4.55 P000 0o Po,00O O0 contingency by one hundred eighty (180).
. Social security 2024 95% 43%
on the P5,000.00

say
directly P5,000.00

employee's MSC
*ihe MS eod for popesof cakstating premims o and etits fro the Suil
- (ot uo monthl y
et (there are 37
Soritt uei is esy at Pzs,o00 Any otrsbtks veTn to the MsC in eues t AMsC

mypehnkon

on. SEC. 12. Monthly Pension.

(b) Notwithstanding the preceding paragraph, the minimum
SEC. 12-A.Dependents' Pension
hest of the
pension shall be One thousand two hundred pesos
Where monthly pension is payable on account of deah,
P1,200.00) for members with at least ten (10) credited
years service and Two thousand permanent total disability or retirement, dependees
of four hundred pesos
pension equivalent to ten percent (10%)of the montly
edit: pius (P2,400.00)for those with twenty (20) credited years of
for each tredited pension OR Two hundred fifty pesos (P250.0),
service: Provided, That the Commission, upon determination
of actuarial soundness, may provide pension
whichever is higher, shali also be paid for szh
increase than
nthly salary the amountsspecified herein.
dependent child conceived on or before the date
of
contingencybut 19 not exceeding five (S), beginning th
e
(c) Additional Benefit Allowance. An
d, That the
benefit allowance amounting to Qne
additional

thousand,pesos
monthiy the youngest and without substitution: Provided,
at
aid for an where there are legitimate and ilegitimate
children, ke
(P1,000.00) shall be given to all retirement, death, and
ths. former shall be preferred.
disabity perstoners Tecerving monthly pensions in or after
January two thousand seventeen (2017).

Mim n
 (Kmanthiy
-Gemy puions
v lumy Benefits
SEC. 12-B. Retirement
Benefits (60) years oid at Ugbn
SÉC. 12-B. Retirement covered member who is sixty
(b) A
for pension benefits
and who does not qualify
retirement
be to a lungp Aeath
one hundred twenty (a) above, shail
entitled
a) A member who has paid at least

prior to the semester of

under paragraph
equal to the total contributions
paid by hirm
rsont

benet
contrißution sum benefit from
(120) monthly
has reachedthe age of
sixty (60)
Provided, That he is separated
Fetirement and who:
or has and on his behalf: payrnent
separated from employment and is not continuing
years and is already the age employment
OR (2 has reached the SSS on his own.
to (361
ceased to be self-employed; for as long as he
contributions
th
shall be entitied suspended upon tene
of sixty-five (65)years, (c) The monthly
pension shall be
Provided, That he shall of
lives to the monthly
pension:
resumption of self-employment
receive his first eighteen (18) reemployment or (65) years oid.
have the option to
at a retired member
who is less than sixty-five
in lump sum discounted
to Section Eighteen and hjs the
monthly pensions
be determined by the S$S. He shall again be subject
rate of interest to Nineteen of this Act.

employer to Section
preferential

More tan

uoluntay
Can
de myig

untl
pay

4 mands all bets

SEC. 14. Sickness Benefit:? SEC. 16. Exemption from Tax, Legal Process and Lien.

(1) In no case shall the daily sickness bepefit be paid longer

t than one hundred twenty (120)_ days in one (1) calendar

any unused portion of the one hundred twenty
All laws to the contrary

properties, all contributions

notwithstanding,

colected
the SSS and
and all accruals
all its assety

thereto
and
and
year, nor shall
income or investnent earnings therefrom as well as al supplies,
(120) days of sickness benefit granted under this section be equipment, papers or documents shall frem ary tax,
be exempt
carried forward and added to the total number of
assessment, fee, charge, or customs or inport duty, and ai! benefit
compensable days allowable in the subsequent year; (2) The payments made by the S$S_shatt likewise be exempt from ati kinds of
daily sickness benefit shall not be paid for more than two taxes, fees, or charges, and shal not be iable to attachments,
hundred forty (240) days on account of the samelatacnishments, levy or seizure by or under any legal or 26 equitable
confinement and (3) The employee member shall notify his process whatsoever, either before or after receipt by the person or
employer of the fact of his sickness or injury within flve (5) persons entitled thereto, except to pay any debt of the member tothe
calendar days after the start of hls confinement unless such SSS. No tax measure of whatever nature enacted shall apply to the $SS,
confinement is in a hospital or the employee became unless it expressly revokes the declared poicy of the State in Section 2
sick or
was injured while working or
hereof granting exemption to the
tax SSS. Any tax assgssHet
within the premises of the
imposed against theS$$ shall be natt and
employer.
Vanr lenes
yoid.

/
lorgnahe
ínto Cad
convertilble
 Monh
piai uty
mant

efits SEC. 13% Death Benefits.

ars old at SEC.14. Sickness Benefit.
Upón the death of a member who
n benefits has paid at least thiriy
sik(36) monthiy ternity
contributions the semester (a) A
o a lump death, his primary
prior to
of member who has paid at least three (3)
beneficiaries shall be entitled motisy
id byhim monthiy pension: Provided, That if
to the contributions in the twelve- month ne hur
he has no primary period irnmediaty
ted from beneficiaries, preceding the semester of
his secondary
beneficiaries shali be entitled sickness or injury and is
Ipay,a
ment of a lump sum benefit to confined therefor for more
equivalent to thirty-six (36)times the than three (3) days in a L (30)
monthly pension. If he has hospitalor elsewhere with the approval
not paid the required of the SSS, shai,
thirty-six for each day of
(36) monthly
pon the contributions, his primary or compensable confinement or a plicab
beneficiares shal! be secondary
thereof, be paid by his
fracti
ent of & entitled to a lump sum employer, or the S$S, if suth
equivalen to the monthly benefit allo
ears old. pension times the number of person is unemployed or
self-employed, a daily sicknes :num
monthly dontributions paid benefit equivalent to ninety
and hjs to the SSS or twelve
(12) times percent (90%)of his averae ar ma
the monthly
pension, whichever is higher daily salary credit,
subject to the foliowing
conditions:

ras mnababo

Car
beneft - cot

Cuork relatel

/
Portal Di'sabibty
JIRumb /0 monthr

en.

SEC. 19. Employers SEC. 19-A.

Contributions Contributions of the
and
(a) Beginning on
Self-Employed Memb.
and the day of the month
last The contributions to
compulsory coverare takes
when an employee's the SSS of the
ies, effect and every month be determined in self-employed member sal
his employnent, thereafter duting
his ermpioyer accordance
with the schedule
tax, shalt pay, with respect provided in is
to such covered Act: Provided, That
employee, the employer's
efit
schedule provided in this Act.
contribution in accordance

Notwithstanding any contract to

with the
the monthly
employed member at thetime of
earnings deciared by the
his registration with the $s
f
contrary, an employer
shall not deduct,
the shallbe considered as
directly or indirectly, his monthly
compensation of his employees from the pay compensation and he sal
bie coyered by the S$$ oF both the employer and the
recover from them the otherwise empioyee contributias:
or employer's contributions Provided, further, That the contributions
employees. with respect to such
of self-emplod
he persons earning One
(b) The thousand pesos
rernittance of such (P1,000.00) monthyor
contributionsby the employer below may be reduced by the Commission.
supported by a quarterly shall be
The
collection ist to be submitted earnings declared montly
the end of each to the SS$ at by the self-employed
calendar quarter
indicating the correct ID his member at the timbf
the employer, the number of registration
remain the
shali
correct names and the basis of his monthty
SSS numbers of the saty
employees and the total credit, unless he makes another
contributios paid, for their declaration of his montly
the auarter. account duting earnings, in which case such latest declaration
basis of his monthly
becomes the tw
salary credit.
 SEC. 22. Remittance of Contributions.
SEC. 22-A.Remittance of Contributions of Setf

imposed in the preceding sectíon shall be remitted

Employed Member.
The cotribution
to the SSS within the frst ten (10) days of each calendar month
following the month for which they are applicable or within such Self-employed members shall remit their
time as the Commission may prescribe. Every employer
required to

snd remit such contributions shall be liable for their monthly contributions quarterly on such dates
deduct to

payment and if any contribution is not paid to the SSS as herein

and schedules as the Commission may specify
employer the contribution
the delinquent shali pay besides
That no
of two percent (22%) per montkfrom the date the through rules and regulations: Provided,
ticnbe penalty

contribution
thereon
falis due until paid. If deemed expedient and advisable
retroactive payment of contributions
shall be

by the Commission, the collection and remittance

of contributions
allowed, except as provided in this Section.
the contributions
shail be made quarterly or semi-annually
in advance,

by their respective
payable by the employees to be advanced
That upon separation of an employee, any
employers: Provided,
contribution so paid in advance but not due shai! be credited or
refunded to his employer.

Remittance SEC. 23. Method of Collection and Payment

for the
of contributions
• Ifyou arean OFW, your payment
of a given year may be paid
to December
months of January
pay your The SSS shall require a complete and proper
any time within the samne year. You may also

for the months of October to December of a

collection and payment of contributions and
contributions

given year until January 31st of the following year.

proper identification of the employer and the

employee. Payment may be made in sasb,

deadline falls on a Saturday, Sunday or
If case the payment or other
may be made_ on the next working day. checks, stamps, coupons, tickets,
holiday, payment may
Otherwise, penalties shall be imposed on late payments of
reasonable devices that the Commissipn
employers, while late contribution payments of self-employed,
adopt. (Garh
OFWs, voluntary members and non-working spouse
land-based
memberswill be applied prospectively.
 Remittance
Remittanale • If you are ernployed, your ernployer must pay yaut
Self above schedle
Deadline of Remittance monthly in accordance with the
Type of Payor contributions
payments may result to detays in he
of payment. Late

: their processing

Household
of your benefits and loans.

employers may pay contributions for thir

h dates
advance, for at rnost one (1) calendar yearof
househelpers in

specify applicable months.

That no If you are. self-employed or a voluntary menbe, he

hall be frequency of your contribution payrnents can be on a monthy

Lndtesvees or quarterly basis. A quarter covers three (3) consecutie

calendar months ending on the last day of March, Juke.

September, and December, Any payment for one, two, orall

months of a quarter may be made.

SEC. 24. Employment Records and Reports. SEC. 24. Employmernt Records and Reports.
t Each employer shal! immediately report to the SSs the names, ages, (b)Shoud the emnlovermisrepresent thetrue date of empioymenbf
civil status, occupatuons, salaries and dependentsof al! his employees the employee member or remit to the SSS contributions which are ss
who are subject to compulsory coverage: Provided, That if an thar those required in this Act of fail t remit any contribution de
oper employee subject to compulsory coveräge should die or become sick prior to the date of contingency, resulting reduction ina
of benefs,.

and or disabied or reach the age of sixty (60) without the SSs having
previously received any report or written communication about hin
such

differenCe
employer shall pay to the sSS damages equivalent
between the amount of benefit to which the empioe
to e
the from his employer, the said employer shall pay to the SSS damages member or his beneficiary is entitled had the proper contributns
asb, equivalent to the benefits to which said employee member would been remitted to the S5S and the amount payabie on the basisof
have been entitied had his name been reported on time by the contributions actually remifed.
her
employer to the Ss$, except that in case of pension benefits, the (c) The redords and reorts duly and submitted to e
3ccomplished
nay employer shal! be iable to pay the SSS damares equivalent to the
SSS by the employer or case may be, shall be t
themember, as the
accumulated pension due as of the date of settiement of the claim or
confidential bythe SS$ except in compliance with a subpoena dues
to the five (S) years' pension, whichever is higher, ihcluding tecum issued by the courts, shall not be divulged without the const
dependernts pension: Provided, further, Thot if the contingency occurs of the SSS President or any officialof the S55 duly autharized by
within thirty (30) days from the date of employment, the employer
hin.
shall be presumed correct as to the dta and other
matters stat
shall be relieved of his liabitity fpr damages: therein.
 SEC.24.Employment Records and Reports.
(d) Évery employer shall keen true and accurate work records for
SEC.24-A.Report and Registration of the Self

such period and containing such information as the Commission may Employed Member. (a) Who
presernbe, 3Tin addition to an "Annual Register of New and Separated
Employees" which shall be secured from the SSS wherein the
Each covered made U
employer shalt enter on the first day of employment or on the
self-employed member shall,
where n
effective date of separation, the names of the persons employed or within thirty (30) days from the first day he be mac
separated from employment,their S$S numbers, and such other data started the practice of his profession or business compern
that the Commission may require and said annua register shal! be
submitted to the SsS in the month of January of each year. Such operations, register and report to the Sss his to be n

cdaim
records shall be open for inspection by the S5S or its authorized name, age, civil status, and occupation,average
fo

representatives quarterty or as often as the SSS may requite. for loar

(e) Each employer shall require, as a condition to employment, the monthly net income and his dependents. made
presentation of a registration number secured by the prospective docume
employee from the SSS in accordance with such procedure as the ss suffer
may adopt:
Sevent

"SEC. 28. Penal Clause.

Whoever, with intent to daland atec tozaaa makes rauntertejts any stanp SEC. 28. Penal Clause.
d)
ar
coupon, ticket, book ce other device presctited by the Comisson for the coliertion
payment of any contribution required herein, or uses, lends, has in his
or
Any empioyer who,
o (h)
sellis,
possession any such attered, forged counterteited msaterlals, or makes, Uses, sells ot
loar
after deducting the monthly contributions or • Th
has in his possession amortizations from his employee's
any Such aitered, forged. materiai in imtation of the material commpensation, fails to remit
used in the mansfacture of such stamp,coupon, ticket, book or other the said deduction to the SSS
device, shali be within thirty (30) days trom the date
finednot tess than Five thousand peses (P5,O0.00)
pesos (P20,000.00}
r more than Twenty thousánd
imprisoned for hot less than six years (6} and one {1) day nor
ney became due, be presumed to have
shall
misappropriated such
- th
contributions or oan
or
more than twelve (12}years, or both, at the distretion
amortizations and shalf suffer the penalties
of the court,
provided in Articie Three hundred fifteen of
te) Whoever failsor retuses to comply with the provisions the Revised Penal Code.
of this Act or weith the
rules odrentations prORUSgaLat LUSTHsS:o, Sha De puished by fine of ()Criminal action arisingfrom a violation of the provisions of this Act
t
not ess than five thousand pesos (P5,000.00) not may be commenced
more thas Twenty thouSand pes% by the SSS or the employee concerned either
{PZ0,000.00), or imprisonment for rot less than six (6 years and
than twetve (12) years, ar both, at the
(1)day ror more ne under this Act or in appropriate cases under the Revised Penal Code:
discretion of the court: Provided, That where Provided,
the viciation consists in faiture or refusaf to
register empioyees or bimsait i
That such criminal action may be filed bythe $$S in the city
case af
the covered seif-employed ar to deduct contributins from the or municipalitywhere the SSS office is located, if the violation was
empkyees
compesation ant remit the säme to the 5sS,the
penaty shall be fioe of not less s committed within its territorial iurisdiction or in Metro Manila, at the
Fve thousand pesos (P5,000.N nor moe
than wenty thousand pesos (PZ0,0CO0O option of the SSS.
and ifmprisonmert to not less than six 6)yeats and
one duy nor more than tweve i)
(22}vears. Junsuhon 888
 of the Self
SEC. 28. Penal Clause. SEC. 28. Penal Clause.
(a)Whoever, the purpose of causing any payment to be
for {b)Whoever shall obtain or receive ay ney
or check under this Actor
any agreement thereunder, without being entitled thereto
made under Act, or under an agreement thereunder,
this with íntento
ember shal, defraud any member, ernpioyer or the SSS, shal be fined
not less tan
where none isauthorized to be paid, shall make or cause to tie OUsand pesos (PS,000.00) rnor nore thar Twenty housand psos
firstday he be made false statement or representation as to any (P20,000O,00) and imprisoned for not less thar six (6}yeats and ore
(1)ay
nor business compensation pald or recerved or whoever makes or causes
nor more than tweve (12) years.

the SSS his to be made any false statement of a material fact in any (c) Whoever
claim for any benefit payable under this Act, or
buys, sels, offers for sale, uses transters or takes 9T gHin
exchange, or pledees or sives in pledge, extept as authorized in thisAct
application
tion, average for loan with the SSS, or whoever makes or causes to or in regulstions made pursuant ay stamp,
be coupon, ticket, bok
theteto,
ents. or other device, prescribed pursuant to Sectior Twenty thtee hereoloy
made any false statement, representation, affidavit or the Conmission for the coliection or paytnent ot contzibutions requied
document in connection with such claim or loan, shall herein, shall be fined not less than Five thousand pesos PS,000.00)1o
suffer the provided for in Article
penalties One hundred more than Iwenty thousand pesos (P20,000ö}, or imprisoned fot iot
seventy-two of the Revised Penal Code. iess than sik (6) years and ane 1) day nor mere than twefve 12 vearspr

both, at thie discretion ef the tOurt.

Prescriptive Period (Dyas

Prescriptive Period
contributions or The right to institute the necessary action sgainst the
n, fails to remit
empioyer may be commenced within twenty (20)years from • Under the ECC, the was filed withh claim
sfrom the
propriated
date
such
-the time the delinquency is known O theassessment is
three (3) years_from the time the cause f
made by the SSS, or from the time the benefit accrues, as the
the penalties
action accrued for ECC.
r
Penal Code. case may be.

sions of this Act

The Supreme Court ruled that pursuant to Section 22(b). par.

ncerned either
2of RA 1161 or the $$S Law, the right to file the said sction

-ed Penal Code:

has not yet prescritbed, it states that "The right to institute the • For the Expanded Maternity Leay,
necessary uction empoyer
against may the be
$$s in the city prescriptive period is 3 years depending a
e
violation was commenced within twenty (20) years from the time the
Manila, at
delinquency is known or the assessment is made by the SSS, the nature of contingency
the
or from the time the benefit accrues, as the case may bê.

asailiy - o yean

Uneapbymat - Iyear
 pukire/it
tmpnyer
What is the Expanded Maternity Leave
under RANo. 11210? When did thelaw take effect and who can
The Expanded Maternity Leave under benefit from this law? Exp
R.A. No. 11210 is
an act increasing the maternity leave period to ONE The law took effect on March 11, 2019. Therefore, female
HUNDRED AND FIVE (105) DAYS for female workers workers (covering those in the public and private
Qualificatic
with sector,
pay and an option to extend for • The fem
an additional thirty (30) informal economy, or any SSS members with voluntary
days without pay. This also grants
extension fifteen contribution, and female national athletes) who monthly

of
(15) daysfor solo mothers,
and for other purposes. underwent live childbirth, miscarriage, or energency immediat
terminationof pregnancy on March 11, 2019 onwards shall childbirth
The maternity leave period is counted in calendar days, inclusive be entítled to the maternity leave benefits under R.A. No.
of Soturdays, pregnanc
Sundays, and holldays. This is in consonance 11210.
the rule that with
maternity leave should be availed of in 8
continuous and uninterrupted mannet.

J 45
palay
eaturdd
ray 4 dli eu

Wwut f

Salient Features of the Expanded Salient Features

Maternity Law of the Expanded
Maternity Law
• The benefits shall be the SAME Leaves
for normal cannot be deferred and
spontaneous
shall be rendered in
delívery and for continuous and a
delivery via caesarean uninterrupted manner, Forpurp
section. during regardiess of holidays
the leave period. The leaves may be • The y
• Miscarriage refers to
of pregnancy before the
loss
before or after the actual
period of delivery
availed either
April
20th week of post-natal care shall not be
less than sixty
provided that
gestation, while (60) dayS. A
Termination of Pregnancy refers
Emergency • In the event of
twooverlapping
sern

to loss of pregnancy benefits, the benefits shall be

after the 20th availed in a
wWeAk of gestation
and the event of
consecutive manner, provided that the anmount
still birth. covering the overlap
Process
shall be dducted
Ás a practical guide, the maternityleave
is 105days • The
claim. narak |b from the SErent
bul at
• Exche
term
baby is alive,
if female shall be granted enty one
and if dead, it is 60days
onty. rezardless of the number of
maternity benefit • Cou
childbirth.
offspring per caivey or imm
eme
take effect and
who can
from this law?
Expanded Maternity Law Salient Features
arch 11, 2019. of the
Expanded Maternity
n the public and
Therefore, female
Qualifications Lay
SSS members
private sector, • sSS
with voluntary • The female fernale rmernber
shalí be
granted one hundra
le wNorker must five (105) days
national have at maternítyleave with
athletes) who monthly contributions three (3) least
option to extend full pay, and
,miscarriage, or in the twelve for another a

emergency immediately month period thirty (30) das

March 11, 2019onwards preceding the semester without pay.
shal of the
leave benefits childbirth,
miscarriage or The new lawhas
under R.A. No. emergency termination of removed the lirnit of
pregnancy. only the first four applicability b

grant of the benefits

deliveries, and now allows tre
regardiss ofthe number
children or deliveries the fernale worker may hae
had.

anded Maternity Law

Contribution Requirement
nd be rendered Notice
shall
ina For purposes of counting
Requirement
anner, regardiess of holidays the required monthiy contribution: , The female woriker MUST NOTIFY THEEMPLOYERof
aves may be The year her ()pregnay
d of delivery
availed

provided
either

that
is

Aprilto !June
divided into four

/ July to Septernber
(4)quarters:
/October to
January toMarch /
December
and the

immediately
probable

inform
date

her
of her childbirth.

empioyer upon
The female worker
(2) confirmation of
m tà
an sixty (60) days. • A semester consists of two consecutive
pregnancy.
ayarters.
enefits, the benefits shall be 2 The EMPLOYER THEN NOTIFIES S5S. Faikure of the femaie worker
provided the amount
that Process: give notice to her
employer does not bar her from receiving matern
educted from the benefits, subject to SSS Guidelines.
rent
• Exclude the semester of delivery,
t miscarriage or emergency
but termination of pregnancy. Shouid the employer faii to transmit the female worker's
y one maternity benefit Count twelve (12) months backwards starting fram the
pregnancy and probable
notice
date of chiidbith, and should the emplot
month fail to remit to SSS the required contributions for the
pffspring per cervery or immediately before the semester of delivery, miscarriage or female worg
the employer shall be liable to pay S5$ damages in the amot
emergency termination of pregnancy. equivalent to the benefits which said female worker
wouid otherwis
be entited to.
 FullPay Pos
When should the application for the
maternity leave be filed? .The
during
law states

her
that

paid
workers shall receive FULL PAY
female

FULL PAY refers to the actuat

leave.
. The av
benefit
remuneration or earnings paid ty an employer for services
Application for maternity leave must be filed the termin
rendered on normal working das, inchuding aliowances, and
soonest time possible, preferably thirty (30) days (15)
shall in no case be lower than the wage rate fixed by the
before the expected delivery dote of the female EMPLO
Regional Tripartite Wages and Productivity Board.
accrue
employee.
The pay shall be advanced by the employer to the withir
female worker within thirty (30) days from the filing of
the maternity leave application, subject to
In emergency cases, the application for maternity leave fema!
reimbursement by the SSS. fema
may be filed immediately after the emergency.
mate
A salient feature of the new law is the mandate on the
emp
employer topay the difference between the fuli salary of
days
the employee and the actual cash benefit from SSS. term

Patnity
fik - within
puripd (beot, dung. fkr)

Allocation of Maternity Leave Credits

W
Cana female worker avail maternity leave
One of the most important features of the Expanded Maternity
before their actual period of delivery? For

Leave Law is the option of allocating seven (7) days of leave

credits.
Yes, A female employee can avail of maternity leave of not

The allocation of leave credits shall be done only in cases of live more than forty five (45) days prior to her delivery date Co

and
birth, solely upon the option and discretion of the female for prenatal care purposes. Maternity leave benefits should
worker. be availed by the eligible female worker either before or
after the actual period of delivery in a continuous and
The female worker may allocate up to seven (7) days to the uninterrupted manner. Maternity leave can be used as
father of the child, regardless of whether they are married or combinations of prenatal and postnatal leave provided that
not.
postnatalcare shall not be less than 60days.
In the event of the death, absence or incapacity of the father, the
leave credits may be allocated to an alternate caregiver
 or
leave be reallocated
Can this maternity
transferred? at hr
benefits may,
Entitlement entitted to
maternity leave
to the childs
worker ef said benefits
Post-Termination A female
seven (7) days worker.lih
to maternity
leave
allocate up to to the.fernale
option, tameis.matried
PAY . The law
benefits
also provides
if
for entitlement

the delivery,
miscarriage
not more
or emergency
than fifteen
tather, yhether

the absence
ot.ngt the

of the father,
to
the female
an alternate
ernployee
caregiver
fmay still allocae
is either a

or a current partne,
who
ctual
of pregnancy
occurs OF said maternity
leaves
of consanguinity
vices termination THE TERMINATION the 4th degree household. same
days AFTER within the
, and (15) calendar
The law deems
the right to
have "already relative
of gender,
shares with
who her

y the EMPLOYMENT,
to the female
worker if the contingency
occurs regardless

Leove Act of 1996 grants 7das

te
he is married to
accrued"
or the Puternity
the the said period. appiicable if
a
The RA 8187 of the child,
if
within
15-day period
shall not be
It a leave to the father
can enjoy as much as
the new law, this dismissed. paternity new father
ng of • Under be illegally
or uniustly Thus, a married RA 11210). h
is found to she may claim female worker. and 7 days under
to female empioyee
is itlegally
or unjusty dismissed,
and the (7 days Paternity
leave
hand, may enjoy
7 da
female employee
even beyond
the 15-day period, for 105 days leave
on the other
leave benefits to her salary unmarried
new father,
maternity amount equivalent
pay the fult leave.
nthe employer shal
and emergency allocated
and days for miscarriage
60
of for delivery
ary days
pregnanCV.
termination of

and documentaryrequirements
requirements in What are the eligibility
and documentary Maternity Leave benefit?
What are the eligibility
the availment of the
Maternity Leave benefit?
the availment of the
ave working in the PRIVATE SECTOR
For female employee must mèet the
working in the PUBLIC SECTOR maternity leave benefit,
the fernale workar
? For female employee
female worker in the government service, regardless
of To quality for

fošiowing
the grant of
requiremests:
Any pregnant Government Syste
and ength of service, in Natiònai
for maternity benefit fron the Social Security
employment status To be eiigibie
$5
e of not Units {LGUS), Government-Owned or
at least 3 monthy
Agencies (NGAS), Loca! Governtment (SUCs) (S5S), an employee must have paid
immediately preceding tè
and Colieges
ery date (60CCs), State Universities in the 12 month period
Controlled Corporations contributions
should and Coiieges (LUCs). or termination,
or Local Universities semester of the birth, miscarriage
s
eforeor the ogency to enjoy moternity lecve
her employer of the pregnancy
at
The folowing documents
shall be submitted to
• An employee must also notify

Ous and to the S5Sn

for eave (Civil Service Form No. 6); expected date of birth, Notice shalt be transmitted
Application
used as
Accomplished it may provide. Howe
physician, as accordance with the ruies and regulations
• Certificate issued by a government or private
ded that
Medical
date of delivery, failure of the pregnant female
workers to notify the employer s
proof of pregnancy and estimated
subject to
her from receiving the maternity benefits,
+ Ciearance Form (Civil Service Form No, 7} not bar
Accomplished
guidelines prescribed by the SSS.
for solo parents who want to avail of the additionat
• Solo Parent L.D.,

maternity leave of 15 days

 be avaited in the
Can the maternity leave still

or in cases of multiple offspring?

and documentary requirementsin preceding pregnancy
What are the eligibility
the avaiment of the MaternityLeave benefit? workers in any
Yes. Maternity Leave shail be granted to female
miscartiage, regardless
of frequency.
SSS members instance of pregnancy or The
ForSetf-employed/Noluntary/OFW to overiapping miscarriages.
cover all married and unmarried This shal! ikewise apply
Maternity benefits shali
cases of consecutive
s$$ maternity in
in the informa! economy. payment of the
women, inciuding femaie workers to maternity leaves and
in
economy are entitled pregnancies resuiting
to overlapping
Female workers in the informai the foliowing
to the S$S at ieast shalibe governed by
if they have remitted cases of multiple chiidbirths
maternity leave benefits
in the twelve (12)-month
three 3) monthly contributions rules:
claims, the fernae
of her chldbirth, two Z materrty benefit
immediatey preceeding the semester case of the overlapping
period in
beneis for the two cotrgencie n
pregrancy. Self
miscarriage, or emergency
termination of member shai be granted mterity of neft caresponding
inchuding thOse in the
informa! man Roweses, the anount
empioyed female S$5 members, fronthe cerret
Consecutive
notice vertap sha be dedcted
SSS members may give the where there is
period
economny, OFWs and voiuntary ttain; and
maternity benetit
directly tothe SsS.
The female $S$ member
shat be ad oy he matenty beneit

of otfspring. par chidbirthdebvery.

regardies$