RA 1161 (the old Social Security Law)

Social Security Act of 1997 Morality free

(RA 8282) 1. Even if it is an illicit relationship;
as amended by 2. Deliveries are not counted
Social Security Act of 2018
(RA 11199) New SSS Law
with
105-Day Expanded Maternity Leave Law Effective on March 5,2019, RA No.11199 repeals the 21- year old
(RA 11210) prior SSs law with an aim to, among other things,(1)enhance both
state-provided benefits and the long-term sustainability of the SSS,
and for the first time, (2)provide an SSS unemployment benefit.

The Old SSS Law Furthermore, the law provided rationalizing and expanding the
powers and duties of the Social Security Commission to ensure the
The Social Security System (SSS) of the Philippines is established long-term viability of the Social Security System (SSS).
to promote the social welfare of the people as well as to protect
them against the hazards of disability, sickness, maternity, old age, It strengthened the policy of the government to provide a better
death and other contingencies in life by helping them in their social welfare security to the people, and also to make sure that
financial needs. violators of the said law shall be punished accordingly.

Declaration of Policy (Sec. 2) Employer

It is the policy of the State to establish, develop, promote and Employer – Any person, natural or juridical, domestic or foreign
perfect a sound and viable tax-exempt social security system who carries on in the Philippines any trade, business, industry
suitable to the needs of the people throughout the Philippines undertaking or activity of any kind and uses the services of another
which shall promote social justice through savings, and ensure person who is under his orders as regards employer. A self-
meaningful social security protection to members and their employed person shall be both employee and employer at the same
beneficiaries against the hazards of disability, sickness, maternity, time.
old age, death, and other contingencies resulting in loss of income
or financial burden. Towards this end, the State shall endeavor to Exempt employer: government and any of its political
extend social security protection to Filipino workers, local or subdivisions, branches and instrumentality, including GOCCs
overseas, and their beneficiaries. (Government Owned and Controlled Corporations.
In the pursuit of this policy, a social security program shall be
developed emphasizing the value of "work, save, invest and Employee
prosper". The maximum profitability of investible funds and
Any person who performs services for an employer in which
resources of the program shall be ensured through a culture of
either or both mental or physical efforts are used and who receives
excellence in management grounded upon sound and efficient
compensation for such services, where there is an employer-
policies employing internationally recognized best practices.
employee relationship: Provided, That a self-employed person shall
be both employee and employer at the same time.
Sec. 4 Powers and Duties of the Commission and SSS
As a general rule, the determination of the existence or non-
existence of an employer-employee relationship for the purpose of
TO ESTABLISH A PROVIDENT FUND FOR THE determining the coverage in the SS shall be within the sole
MEMBERS which will consist of contributions of employers and jurisdiction of the Commission. [SSS Office Order 2017-032 (29
employees, self-employed, OFW and voluntary members based on May2017)]
(i) the SSS contribution rate in excess of twelve percent(12%),or
(ii)monthly salary credit in excess of Twenty thousand pesos
(P20,000.00)up to the prescribed maximum monthly salary credit Dependents
and their earnings, for the payment of benefits to such members or
1) The legal spouse entitled by law to receive support from the
their beneficiaries in addition to the benefits provided for under this
member;
Act: Provided, That a member may contribute voluntarily in excess
2) The legitimate, legitimated or legally adopted, and
of the prescribed SSS contribution rate and/or the maximum
illegitimate child who is unmarried, not gainfully employed,
monthly salary credit, subject to such rules and regulations as the
and has not reached twenty-one (21) years of age, or if over
Commission may promulgate;(3)To maintain a Provident Fund
twenty-one (21) years of age, he is congenitally or while
which consists of contributions made by both the SSS and its
still a minor has been permanently incapacitated and
officials and employees and their earnings, for the payment of
incapable of self-support, physically or mentally: and
benefits to such officials and employees or their heirs under such
3) The parent who is receiving regular support from the
terms and conditions as it may prescribe.
member.
A Provident Fund is defined as a savings scheme consisting of
contributions from both the employees and the employer (in Compulsory Coverage
monetary form from members-employees, in monetary or non-
COMPULSORY
monetary form from the employers) which serve as a loan facility
 The SS Law mandates that all employees including
and provider of supplementary welfare to employees
kasambahays or domestic workers not over sixty (60)
years of age shall be members of the SSS (Section 9).The
Characteristics of the SSS Law law also mandates compulsory coverage of the Self-
Employed as stated in Section 9-A of RA 11199 which
Non-discriminatory (no distinction)
provides that self- employed includes, but not limited to, the
1. Between married and unmarried women, provided she has
following:
complied with the reportorial requirements and paid the
o All self-employed professionals;
required contributions;
o Partners and single proprietors of businesses;
2. Between natural parents and adoptive parents;
3. Between legitimate children and illegitimate children.
 o Actors and actresses, directors, scriptwriters and news The following may be covered by the SSS on a voluntary basis:
correspondents who do not fall within the definition of i. A spouse of a member who devotes full time to managing
the term "employee" in Section 8(d)of this Act; the household and family affairs, but does not engage in
o Professional athletes, coaches, trainers and jockeys; other vocation or employment which is subject to
and compulsory or mandatory coverage;[Sec 9,(b)]
o Individual farmers and fishermen. ii. An OFW upon the termination of his/her employment
overseas; [Sec 9-B,(f)]
 The New SS Law likewise made it compulsory for iii. A covered employee who was separated from employment
Overseas Filipino Workers, sea-based or land-based, to who continues to pay his/her contributions; and [Sec 11]
be members of the SSS as provided for under Section 9-B of iv. A self-employed member who realizes no income in any
R.A. No. 11199. given month who continues to pay his/her contributions.
[Sec 11-A]
 An OFW refers to a person who is to be engaged, is engaged v. Filipino permanent migrants, including Filipino
or has been engaged in a remunerated activity in a State of immigrants, permanent residents and naturalized citizens of
which he/she is not a citizen, or on-board a vessel their host countries may be covered by the SSS on a
navigating the foreign seas other than a government ship voluntary basis.
used for military or noncommercial purposes, or on an
installation located offshore or on the high seas. A "person Exceptions from Coverage
to be engaged in a remunerated activity" refers to an
applicant worker who has been promised or assured 1. Employment purely casual and not for purpose occupation,
employment overseas. An OFW shall be allowed to register or business employer; (3 months)
for initial coverage with the SSS up to the day of his/her 2. Service performed on or in connection with alien vessel, if
60th birthday. employed when such vessel is outside of Philippines;
(foreign law)
3. Employees of Philippine government or instrumentality or
OFW Coverage
agency thereof; (GSIS)
 Manning agencies are agents of their principals and are 4. Service performed in the employee of a foreign
considered as employers of sea-based OFWs. government, or international organizations, of wholly
 For purposes of the implementation of this Act, any law to owned instrumentality employing workers in the Philippines
the contrary notwithstanding manning agencies are jointly or employing Filipinos outside of the PH(without
and severally or solidarily liable with their principals with administrative agreements);and 5.Services performed by
respect to the civil liabilities incurred for any violation of temporary and other employees excluded by SSS
this Act. regulation; employees of bonafide independent contractors
shall not be deemed employees of the employer engaging
the services of an independent contractor.
Who are compulsorily covered by the SSS?
 A private sector employee, whether permanent, temporary, What would you do to become an SSS member?
or provisional, who is not over 60 years old (up to the day of
his/her 60th birthday); To become an SSS member, you should first secure a Social
 A household helper or domestic worker not over 60 years Security (SS) number. Remember that the SS number assigned to
of age (up to his/her 60th birthday); you is a unique lifetime number that must always be used in all
 An employee of foreign government or organization based SSS transactions. Immediately get in touch with any SSS branch in
in the Philippines, which entered into an administrative the event that you forget your SS number.DO NOT APPLY FOR
agreement with the SSS; A NEW NUMBER.
 A self-employed person, who is not over 60 years old and
has no employer other than himself/herself, and derives 1. Get a Personal Record Form (SS Form E-1) carefully read the
income of at least P1,000 a month, from a trade, business, or instructions, and fill out fully and accurately the portions in
occupation. Self-employed persons may include, but are not accordance with the membership type that you are applying
limited to, the following:(a)All self- employed for.
professionals;(b)Partners and single proprietors of 2. Submit the accomplished form together with a photocopy of
businesses;(c)Actors and actresses, directors, scriptwriters any one (1) of the following required documents issued by the
and news correspondents who do not fall within the City or Municipal Civil Registrar or Philippine Statistics
definition of the term "employee";(d)Professional athletes, Authority/National Statistics Office (PSA/NSO):
coaches, trainers and jockeys; and (e)Other self-employed o Birth Certificate
persons as may be determined by the Social Security o Marriage Contract/Certificate
Commission(SSC)under rules and regulations it may o Death Certificate.
prescribe.
 A farmer, fisherman, or a worker in the informal sector Effective Date of Coverage
(IS); an is member being defined as one whose income is
irregular or seasonal and who may be registered as a self- Compulsory coverage of the employer shall take effect on the first
employed member under the SSS AlkanSSSya Program. day of his operation and that of the employee on the first day of
 All OFWs are now mandatorily covered by the SSS. An his employment Provided, That the compulsory coverage of the
OFW not over 60 years of age (up his/her 60th birthday), self-employed person shall take effect upon his
whether land- based or sea-based, and defined as "a person reporting/registration with the SSS.
who is to be engaged, is engaged or has been engaged in a
remunerated activity in a State of which he/she is not a When does your coverage with the SSS start?
citizen, or on-board a vessel navigating foreign seas other
than a government ship used for military or non-commercial  If you are employed: on your first day of employment.
purposes, or on an installation located offshore or on the  If you are self-employed: on the applicable month and year
high seas." of your first contribution paid, provided it is not earlier
 A public utility driver and operator. than the declared start of business, in case of initial
coverage.
Voluntary Coverage
  If you are an OFW: on the applicable month and year of frequency, her civil status, employment status or the legitimacy of
your first contribution paid, which may be earlier than the her child.
registration date, in case of initial coverage.
 If you are a Non-working spouse (NWS): on the applicable DISABILITY: a cash benefit granted-either as a monthly pension
month and year of your first contribution. or a lump sum amount-to a member who becomes permanently
 If you are a separated member: voluntary membership starts disabled, either partially or totally.
on the month you resume payment of contribution
UNEMPLOYMENT: a cash benefit granted to eligible
Can you withdraw your membership with the SSS? employees-including househelpers and OFWs-who were
involuntarily separated from employment.
When a person registers for SSS membership in any capacity, RETIREMENT: a cash benefit granted-either as a monthly
he/she becomes a member for life. Thus, withdrawal of pension or a lump sum amount-to a member who can no longer
membership is not possible. Even if there are periods when you work due to old age.
failed to contribute, you may still be eligible for benefits and loan
privileges, provided you meet the qualifying conditions. DEATH: a cash benefit granted-either as a monthly pension or a
lump sum amount-to the beneficiaries of a deceased member.

FUNERAL: a cash benefit given to whomever paid for the burial

expenses of the deceased member or pensioner.

Primary Beneficiaries Social Security System Benefits

The following are considered as primary beneficiaries: The Retirement Benefit under Section 12-B of R.A. No. 11199,is
i. The dependent spouse until he or she remarries, and given to a member who:(1)has reached the age of sixty (60)years
ii. he dependent legitimate, legitimated or legally adopted, old, and is already separated from work or has ceased to be self-
and illegitimate children, who shall be the primary employed; OR (2) has reached the age of sixty five(65)years
beneficiaries of the member: Provided, That the dependent provided he/she has complied with the required monthly
illegitimate children shall be entitled to fifty percent (50%) contributions.
of the share of the legitimate, legitimated or legally adopted
children: Provided, further, That in the absence of the The Death Benefit under Section 13 of R.A.No.11199 allows the
dependent legitimate, legitimated or legally adopted primary beneficiaries of the deceased member to be entitled to
children of the member, his/her dependent illegitimate monthly pension provided the latter has paid the required monthly
children shall be entitled to one hundred percent (100%) of contributions to be qualified thereof.
the benefits.[Sec 8,(k)].
The Permanent Disability Benefit under Section 13-A of
Secondary Beneficiaries R.A.No.11199 provides that those who have permanent disabilities
shall be entitled to monthly pension. The sum equivalent to the
In the absence of primary beneficiaries, the secondary beneficiaries monthly pension is still subject to the conditions and qualifications
are as follows: provided by the said law. Further, the law provides different
i. The dependent parents of the deceased member; and monthly pension for permanent total disability, which is defined by
ii. In the absence of dependent parents, any other person/s Section 13-A (d), and permanent partial disability.
designated and reported by the member to the SSS [Sec 8,
(k)]. The Funeral Benefit under Section 13-B of R.A. No 11199
provides for a funeral grant equivalent to Twelve Thousand Pesos
Beneficiaries (P12,000.00) to be paid, in cash or in kind, to help defray the cost
of funeral expense upon the death of a member, including
As to DEATH BENEFITS, If no beneficiary qualifies under the permanently totally disabled member or retiree.
Act, benefits shall be paid to Legal Heirs in accordance with Law
of Succession. The Sickness Benefit under Section 14 of R.A. No 11199 provides
daily sickness benefit equivalent to ninety percent (90%) of his
average daily salary credit, to members who are confined for
Order of Succession
more than three (3) days in a hospital or elsewhere with the
 Primary Beneficiaries; approval of the SSS. However, to avail of this benefit, the member
 Secondary Beneficiaries; must have complied with the conditions and qualifications
 Whoever is instituted as beneficiary; provided by the said law.
 Heirs (in accordance with law on intestate succession);
 The State (escheat proceedings) The Unemployment Insurance or Involuntary Separation
Benefits under Section 14-B of R.A. No. 11199 provides that an
employee who is involuntarily unemployed or separated from work
What are the SSS benefits that you are entitled to
can avail of this benefit. However, this benefit shall only be availed
receive?
once every three (3) years.
The SSS administers two programs:
1) The Social Security Program for death, disability, old age, INVOLUNTARY UNEMPLOYMENT. The situation where a
maternity, and sickness; and member became unemployed due to:
2) The Employees' Compensation (EC) Program for work- 1) economic downturn,
related injury, sickness, or death. 2) natural or human-induced calamities/disasters,
3) authorized causes of termination including termination due
SICKNESS: a daily cash allowance paid for the number of days a to installation of labor- saving devices, redundancy,
member is unable to work due to sickness or injury. retrenchment or downsizing, and closure or cessation of
operations, and
MATERNITY: a daily cash allowance granted to a female 4) other analogous cases.
member in every instance of pregnancy resulting in childbirth,
miscarriage or emergency termination of pregnancy, regardless of Salient Features of the NEW SSS Law
The total employer and employee contribution rate for The MSC to be used for purposes of calculating premiums for and
retirement, death and disability benefits increased from 11%to benefits from the Social Security Fund is capped at 20,000. Any
12% from January 1, 2019. contribution corresponding to the MSC in excess of 20,000 but not
less than the maximum MSC goes to the mandatory Provident
The increase is divided between employer and employee Fund
contributions in the same two-thirds/one-thirds ratio as applied
previously, resulting in contribution rates of 8% and 4%, Terms defined
respectively. The combined contribution rate will further increase
by 1% every other year until it reaching 15%in2025. Compensation – All actual remuneration for employment,
including the mandated cost-of- living allowance, as well as the
Increased minimum and maximum salary credits and cash value of any remuneration paid in any medium other than cash
contribution rates, beginning at 12% per year for the years 2019 except that part of the remuneration received during the month in
and 2020,with 8% and 4% shares in the premium contributions for excess of the maximum salary credit as provided in this Act.
employers and employees, respectively; 13% per year for the
years 2021 and 2022, with 8.5% and 4.5%shares in the premiums Monthly salary credit – The compensation base for contributions
for employers and employees ,respectively; 14% per year for the and benefits as indicated in this Act: Provided, That in the
years 2023 and 2024,with 9.5% and 4.5% shares in the premiums computation of benefits, the maximum monthly salary credit to be
for employers and employees, respectively; and 15% per year for considered shall be Twenty thousand pesos (P20,000.00),until
the year 2025 and thereafter, with 10% and 5% shares in the adjusted as provided in Section4(a)(9).[asof2021-2022-P25,000)
premiums for employers and employees, respectively.
Average monthly salary credit – The result obtained by dividing
The minimum and maximum monthly salary credits (MSCs) the sum of the last sixty (60)monthly salary credits immediately
for retirement, death and disability benefits increased from preceding the semester of contingency by sixty (60), OR the result
1,000 to 2,000 Philippine pesos (PHP) and PHP 16,000 to PHP obtained by dividing the sum of all the monthly salary credits paid
20,000, respectively, from January 1, 2019. The minimum and prior to the semester of contingency by the number of monthly
maximum MSCs will further increase by PHP 1,000 and PHP contributions paid in the same period, whichever is greater:
5,000, respectively, every other year until reaching PHP 5,000 and Provided, That the injury or sickness which caused the disability
PHP 35,000, respectively, in 2025. Social security contributions are shall be deemed as s the permanent disability for the purpose of
not calculated directly on the employee's actual earnings, but on the computing the average monthly salary credit
employee's MSC based on the corresponding salary bracket (there
are 37 brackets). Average daily salary credit – The result obtained by dividing the
sum of the six (6) highest monthly salary credits in the twelve-
Implementation of the promised additional monthly benefit of month period immediately preceding the semester of contingency
PHP 1,000 for retirement, death or disability pensions in payment by one hundred eighty (180).
on or after January 2017,and retroactive to that date. The law does
not otherwise change the benefit formulas for these programs. Credited years of service – For a member covered prior to
January nineteen hundred and eighty-five (1985)minus the calendar
The introduction of an SSS unemployment insurance program year for coverage plus the number of calendar years in which six
which requires claimants to be (1) involuntarily unemployed, (6)or more contributions have been paid from January nineteen
and (2) under age 60 (3) with at least 36 months' contributions hundred and eighty-five (1985)up to the calendar year containing
–12 in the prior 18-month period. Benefits are equal to 50%of the the semester prior to the contingency. For a member covered in or
employee's average MSC, payable for up to two months, and can after January nineteen hundred and eighty-five (1985), the number
be claimed once in a three-year period. The law does not of calendar years in which six (6) or more contributions have been
stipulate a dedicated unemployment insurance contribution, though paid from the year of coverage up to the calendar year containing
these may be addressed in expected implementing regulations. the semester prior to the contingency: Provided, That the
Commission may provide for a different number of contributions in
Compulsory SSS coverage for Overseas Filipino Workers a calendar year for it to be considered as a credited year of service
(OFWs)under age 60 (some exceptions apply),that begins at the
start of employment, to be arranged by the agencies responsible for Sec. 12. Monthly Pension
such employment and subject to bilateral labor and social security
agreements and oversight by the relevant government agencies. a) The monthly pension shall be the highest of the following
Previously, OFW coverage was purely voluntary. Once OFWs' amounts:
employment ends, they may continue to contribute into the SSs
system on a voluntary basis to maintain their rights to full benefits. 1) The sum of the following:
The total number of OFWs s is estimated at 2.3 million (Philippine i. Three hundred pesos(P300.00); plus
Statistics Authority data). ii. Twenty percent (20%) of the average monthly salary
credit; plus
iii. Two percent (2%)of the average monthly salary credit
Minimum and Maximum MSCs for each credited year of service in excess of ten(10)
years; OR
The rates of contribution as well as the minimum and maximum
MSCs shall be in accordance with the following schedule effective 2) Forty percent (40%) of the average monthly salary credit; OR
January of the year of implementation, viz:
3) One thousand pesos (P1,000.00): Provided, That the monthly
pension shall in no case be paid for an aggregate amount of
less than sixty (60)months.

b) Notwithstanding the preceding paragraph, the minimum

pension shall be One thousand two hundred pesos
(P1,200.00) for members with at least ten (10)credited years
of service and Two thousand four hundred pesos
(P2,400.00) for those with twenty (20)credited years of
service: Provided, That the Commission, upon determination
 of actuarial soundness, may provide pension increase than the
amounts specified herein. Sec. 14. Sickness Benefit
c) Additional Benefit Allowance. An additional monthly (a)A member who has paid at least three (3)monthly
benefit allowance amounting to One thousand pesos contributions in the twelve-month period immediately preceding
(P1,000.00) shall be given to all retirement, death, and the semester of sickness or injury and is confined therefor for more
disability pensioners receiving monthly pensions in or after than three (3)days in a hospital or elsewhere with the approval of
January two thousand seventeen (2017). the SSS, shall, for each day of compensable confinement or a
fraction thereof, be paid by his employer, or the SSS ,if such
Sec. 12-A. Dependent’s Pension person is unemployed or self-employed, a daily sickness benefit
equivalent to ninety percent (90%)of his average daily salary
Where monthly pension is payable on account of death, permanent credit, subject to the following conditions:
total disability or retirement, dependents pension equivalent to ten
percent (10%)of the monthly pension OR Two hundred fifty (1) In no case shall the daily sickness benefit be paid longer than
pesos (P250.00), whichever is higher, shall also be paid for each one hundred twenty (120)days in one (1)calendar year, nor shall
dependent child conceived on or before the date of the contingency any unused portion of the one hundred twenty (120)days of
but 19 not exceeding five(5),beginning with the youngest and sickness benefit granted under this section be carried forward and
without substitution: Provided, That where there are legitimate and added to the total number of compensable days allowable in the
illegitimate children, the former shall be preferred. subsequent year;(2)The daily sickness benefit shall not be paid for
more than two hundred forty (240)days on account of the same
Sec. 12-B. Retirement Benefits confinement; and (3)The employee member shall notify his
employer of the fact of his sickness or injury within five(5)
a) A member who has paid at least one hundred twenty calendar days after the start of his confinement unless such
(120)monthly contributions prior to the semester of confinement is in a hospital or the employee became sick or was
retirement and who:(1)has reached the age of sixty (60) years injured while working or within the premises of the employer.
and is already separated from employment or has ceased to be Sec. 16. Exemption from Tax, Legal Process & Lien
self-employed; OR (2) has reached the age of sixty-five
(65)years, shall be entitled for as long as he lives to the All laws to the contrary notwithstanding, the SSS and all its assets
monthly pension: Provided, That he shall have the option to and properties, all contributions collected and all accruals thereto
receive his first eighteen (18) monthly pensions in lump and income or investment earnings therefrom as well as all
sum discounted at a preferential rate of interest to be supplies, equipment, papers or documents shall be exempt from
determined by the SSS. any tax, assessment, fee, charge, or customs or import duty;
and all benefit payments made by the SSS shall likewise be
b) A covered member who is sixty (60) years old at retirement exempt from all kinds of taxes, fees or charges, and shall not be
and who does not qualify for pension benefits under paragraph liable to attachments, garnishments, levy or seizure by or under
(a) above, shall be entitled to a lump sum benefit equal to any legal or 26 equitable process whatsoever, either before or after
the total contributions paid by him and on his behalf: receipt by the person or persons entitled thereto, except to pay any
Provided, That he is separated from employment and is not debt of the member to the SSS. No tax measure of whatever nature
continuing payment of contributions to the SSS on his own. enacted shall apply to the SSS, unless it expressly revokes the
declared policy of the State in Section 2 hereof granting tax-
c) The monthly pension shall be suspended upon the exemption to the SSS. Any tax assessment imposed against the
reemployment or resumption of self-employment of a retired SSS shall be null and void.
member who is less than sixty-five (65) years old. He shall
again be subject to Section Eighteen and his employer to Sec. 18. Employee’s Contribution
Section Nineteen of this Act.
Beginning on the last day of the calendar month when an
Sec. 13. Death Benefits employee's compulsory coverage takes effect and every month
thereafter during his employment, the employer shall deduct and
Upon the death of a member who has paid at least thirty- six (36) withhold from such employee's monthly salary, wage,
monthly contributions prior to the semester of death, his [1] compensation or earnings, the employee's contribution in an
primary beneficiaries shall be entitled to the monthly pension: amount corresponding to his salary, wage, compensation or
Provided, That if he has no primary beneficiaries, his [2] secondary earnings during the month in accordance with the monthly salary
beneficiaries shall be entitled to a lump sum benefit equivalent to credits, the schedule and the rate of contributions as may be
thirty-six (36) times the monthly pension. If he has not paid the determined and fixed by the Commission, subject to the provisions
required thirty-six (36) monthly contributions, his primary or of Section 4 (a)(9)of this Act. The monthly salary credits, the
secondary beneficiaries shall be entitled to a lump sum benefit schedule and the rate of contributions shall also apply to self-
equivalent to the monthly pension times the number of monthly employed, voluntary, and other members.
contributions paid to the SSS or twelve (12) times the monthly
pension, whichever is higher Sec. 19. Employer’s Contribution

Sec. 13-A. Permanent Disability Benefits a) Beginning on the last day of the month when an
employee's compulsory coverage takes effect and every
(a)Upon the permanent total disability of a member who has paid month thereafter during his employment, his employer shall
at least thirty-six (36) monthly contributions prior to the pay, with respect to such covered employee, the employer's
semester of disability, he shall be entitled to the monthly pension: contribution in accordance with the schedule provided in
Provided, That if he has not paid the required thirty- six (36) this Act. Notwithstanding any contract to the contrary, an
monthly contributions, he shall be entitled to a lump sum benefit employer shall not deduct, directly or indirectly, from the
equivalent to the monthly pension times the number of monthly compensation of his employees covered by the SSS or
contributions paid to the SSs or twelve (12) times the monthly otherwise recover from them the employer's contributions
pension, whichever is higher. A member who (1)has received a with respect to such employees.
lump sum benefit; and (2)is reemployed or has resumed self-
employment not earlier than one (1)year from the date of his b) The remittance of such contributions by the employer shall
disability shall again be subject to compulsory coverage and shall be supported by a quarterly collection list to be
be considered a new member. submitted to the SSS at the end of each calendar quarter
 indicating the correct ID number of the employer, the
correct names and the SSS numbers of the employees and  If you are employed, your employer must pay your
the total contributions paid for their account during the contributions monthly in accordance with the above schedule
quarter. of payment. Late payments may result to delays in the
processing of your benefits and loans.
Sec. 19-A. Contributions of the Self-Employed Member  Household employers may pay contributions for their
househelpers in advance, for at most one (1) calendar year of
applicable months.
The contributions to the SSS of the self-employed member shall be  If you are self-employed or a voluntary member , the
determined in accordance with the schedule provided in this Act: frequency of your contribution payments can be on a monthly
Provided, That the monthly earnings declared by the self- or quarterly basis. A quarter covers three (3) consecutive
employed member at the time of his registration with the SSS shall calendar months ending on the last day of March, June,
be considered as his monthly compensation and he shall pay September, and December. Any payment for one, two, or all
both the employer and the employee contributions: Provided, months of a quarter may be made.
further, That the contributions of self-employed persons earning  If you are an OFW, your payment of contributions for the
One thousand pesos (P1,000.00)monthly or below may be reduced months of January to December of a given year may be paid
by the Commission. The monthly earnings declared by the self- any time within the same year. You may also pay your
employed member at the time of his registration shall remain the contributions for the months of October to December of a
basis of his monthly salary credit, unless he makes another given year until January 31st of the following year.
declaration of his monthly earnings, in which case such latest
declaration becomes the new basis of his monthly salary credit. If case the payment deadline falls on a Saturday, Sunday or
holiday, payment may be made on the next working day.
Sec. 22. Remittance of Contributions Otherwise, penalties shall be imposed on late payments of
employers, while late contribution payments of self-employed,
The contribution imposed in the preceding section shall be land-based OFWs, voluntary members and non-working spouse
remitted to the SSs within the first ten (10) days of each members will be applied prospectively.
calendar month following the month for which they are
applicable or within such time as the Commission may Sec. 23. Method of Collection and Payment
prescribe. Every employer required to deduct and to remit such
contributions shall be liable for their payment and if any The SSS shall require a complete and proper collection and
contribution is not paid to the SSS as herein prescribed, the payment of contributions and proper identification of the employer
delinquent employer shall pay besides the contribution a penalty and the employee. Payment may be made in cash, checks, stamps,
thereon of two percent(2%) per month from the date the coupons, tickets, or other reasonable devices that the
contribution falls due until paid. If deemed expedient and Commission may adopt.
advisable by the Commission, the collection and remittance of
contributions shall be made quarterly or semi-annually in advance,
Sec. 24. Employment Records and Reports
the contributions payable by the employees to be advanced by their
respective employers: Provided, That upon separation of an Each employer shall immediately report to the SSS the names,
employee, any contribution so paid in advance but not due shall be ages, civil status, occupations, salaries and dependents of all his
credited or refunded to his employer. employees who are subject to compulsory coverage: Provided,
That if an employee subject to compulsory coverage should die or
Sec. 22-A. Remittance of Contributions of Self-Employed become sick or disabled or reach the age of sixty (60)without the
Member SSS having previously received any report or written
communication about him from his employer, the said employer
Self-employed members shall remit their monthly contributions shall pay to the SSS damages equivalent to the benefits to which
quarterly on such dates and schedules as the Commission may said employee member would have been entitled had his name
specify through rules and regulations: Provided, That no retroactive been reported on time by the employer to the SSS, except that in
payment of contributions shall be allowed, except as provided in case of pension benefits, the employer shall be liable to pay the
this Section. SSS damages equivalent to the accumulated pension due as of the
date of settlement of the claim or to the five (5)years' pension,
Remittance whichever is higher, including dependents' pension: Provided,
further, That if the contingency occurs within thirty (30)days from
Type of Payor Deadline of Remittance the date of employment, the employer shall be relieved of his
Regular Employer Last day of the month liability for damages
following the applicable
month (b) Should the employer misrepresent the true date of employment
Household Employer Last day of the month of the employee member or remit to the SSS contributions which
following the applicable are less than those required in this Act or fail to remit any
month or calendar quarter, as contribution due prior to the date of contingency, resulting in a
the case may be reduction of benefits, such employer shall pay to the SSS
Self-Employed, Voluntary Last day of the month damages equivalent to the difference between the amount of
Member, and Non-Working following the applicable benefit to which the employee member or his beneficiary is entitled
Spouse month or calendar quarter, as had the proper contributions been remitted to the SSS and the
the case may be amount payable on the basis of contributions actually remitted.
Land-based Overseas Filipino For applicable months of
Worker January to September of a (c) The records and reports duly accomplished and submitted to the
given year: December 31 of SSS by the employer or the member, as the case may be, shall be
the same year kept confidential by the SSS except in compliance with a
subpoena duces tecum issued by the courts, shall not be divulged
For applicable month of without the consent of the SSS President or any official of the SSS
October to December of a duly authorized by him, shall be presumed correct as to the data
given year: January 31 of the and other matters stated therein
succeeding year
(d) Every employer shall keep true and accurate work records (e) Whoever fails or refuses to comply with the provisions of
for such period and containing such information as the this Act or with the rules and regulations promulgated by the
Commission may prescribe,31 in addition to an "Annual Register Commission, shall be punished by a fine of not less than Five
of New and Separated Employees" which shall be secured from the thousand pesos(P5,000.00)nor more than Twenty thousand pesos
SSS wherein the employer shall enter on the first day of (P20,000.00),or imprisonment for not less than six(6)years and
employment or on the effective date of separation, the names of the one(1)day nor more than twelve (12)years, or both, at the discretion
persons employed or separated from employment, their SSS of the court: Provided, That where the violation consists in failure
numbers, and such other data that the Commission may require and or refusal to register employees or himself, in case of the covered
said annual register shall be submitted to the SSs in the month of self-employed or to deduct contributions from the employees"
January of each year. Such records shall be open for inspection by compensation and remit the same to the SSS, the penalty shall be a
the SSS or its authorized representatives quarterly or as often as the fine of not less Five thousand pesos (P5,000.00)nor more than
SSS may require. Twenty thousand pesos (P20,000.00) and imprisonment for not less
than six(6)years and one(1)day nor more than twelve (12)years.
(e) Each employer shall require, as a condition to employment, the
presentation of a registration number secured by the prospective (h) Any employer who, after deducting the monthly contributions
employee from the SSS in accordance with such procedure as the or loan amortizations from his employee's compensation, fails to
SSS may adopt: remit the said deduction to the SSs within thirty (30) days from
the date they became due, shall be presumed to have
Sec. 24-A. Report and Registration of the Self-Employed misappropriated such contributions or loan amortizations and shall
Member suffer the penalties provided in Article Three hundred fifteen of the
Revised Penal Code. (i)Criminal action arising from a violation of
Each covered self-employed member shall, within thirty (30) days the provisions of this Act may be commenced by the SSs or the
from the first day he started the practice of his profession or employee concerned either under this Act or in appropriate cases
business operations, register and report to the SSS his name, age, under the Revised Penal Code: Provided, That such criminal
civil status, and occupation, average monthly net income and his action may be filed by the SSS in the city or municipality where
dependents. the SSS office is located, if the violation was committed within
its territorial jurisdiction or in Metro Manila, at the option of
the SSS.
Sec. 28. Penal Clause
(a) Whoever,for the purpose of causing any payment to be made
under this Act, or under an agreement thereunder, where none is
authorized to be paid, shall make or cause to be made false
statement or representation as to any compensation paid or
received or whoever makes or causes to be made any false
statement of a material fact in any claim for any benefit payable
under this Act, or application for loan with the SSS,or whoever Prescriptive Period
makes or causes to be made any false statement, representation,
affidavit or document in connection with such claim or loan, shall The right to institute the necessary action against the employer
suffer the penalties provided for in Article One hundred seventy- may be commenced within twenty (20) years from the time the
two of the Revised Penal Code. delinquency is known OR the assessment is made by the SSS, or
from the time the benefit accrues, as the case may be
(b) Whoever shall obtain or receive any money or check under this
Act or any agreement thereunder, without being entitled thereto The Supreme Court ruled that pursuant to Section 22(b), par. 2 of
with intent to defraud any member, employer or the SSS, shall RA 1161 or the SSS Law, the right to file the said action has not
be fined not less than Five thousand pesos (P5,000.00) nor more yet prescribed. It states that "The right to institute the necessary
than Twenty thousand pesos (P20,000.00)and imprisoned for not action against the employer may be commenced within twenty (20)
less than six(6)years and one(1)day nor more than twelve years from the time the delinguency is known or the assessment is
(12)years. made by the SSS or from the time the benefit accrues, as the case
may be. (emphasis supplied) [Rafael A. Lo vs. Court of Appeals
(GR No.128667).]
(c) Whoever buys, sells, offers for sale, uses, transfers or takes
or gives in exchange, or pledges or gives in pledge, except as Under the ECC, the claim was filed within three (3) years from the
authorized in this Act or in regulations made pursuant thereto, any time the cause of action accrued for ECC.
stamp, coupon, ticket, book or other device, prescribed pursuant to
Section Twenty-three hereof by the Commission for the collection For the Expanded Maternity Leave, prescriptive period is 3 years
or payment of contributions required herein, shall be fined not less depending on the nature of contingency
than Five thousand pesos (P5,000.00)nor more than Twenty
thousand pesos (P20,000.00),or imprisoned for not less than Expanded Maternity Law
six(6)years and one (1)day nor more than twelve (12) years, or (RA 11210)
both, at the discretion of the court.

(d) Whoever, with intent to defraud, alters, forges, makes or Expanded Maternity Leave under RA No. 11210
counterfeits any stamp coupon, ticket, book or other device
prescribed by the Commission for the collection or payment of any The Expanded Maternity Leave under R.A.No.11210 is an act
contribution required herein, or uses, sells, lends, or has in his increasing the maternity leave period to ONE HUNDRED AND
possession any such altered, forged or counterfeited materials, or FIVE (105)DAYS for female workers with pay and an option to
makes, uses, sells or has in his possession any such altered, forged, extend for an additional thirty (30) days without pay. This also
material in imitation of the material used in the manufacture of grants extension of fifteen (15) days for solo mothers, and for other
such stamp, coupon, ticket, book or other device, shall be fined not purposes.
less than Five thousand pesos (P5,000.00)nor more than Twenty
thousand pesos (P20,000.00)or imprisoned for not less than six The maternity leave period is counted in calendar days, inclusive
years (6)and one (1)day nor more than twelve(12) years, or both, a of Saturdays, Sundays, and holidays. This is in consonance with
t the discretion of the court. the rule that maternity leave should be availed of in a continuous
and uninterrupted manner.
 worker must immediately inform her employer upon (2)
When did the law take effect and who can benefit from confirmation of the pregnancy.
this law?
The EMPLOYER THEN NOTIFIES SSS. Failure of the female
The law took effect on March 11, 2019. Therefore, female workers worker to give notice to her employer does not bar her from
(covering those in the public and private sector, informal economy, receiving maternity benefits, subject to SSS Guidelines.
or any SSS members with voluntary contribution, and female
national athletes) who underwent live childbirth, miscarriage, or Should the employer fail to transmit the female worker's notice of
emergency termination of pregnancy on March 11, 2019 onwards pregnancy and probable date of childbirth, and should the employer
shall be entitled to the maternity leave benefits under R.A. No. fail to remit to SSS the required contributions for the female
11210. worker, the employer shall be liable to pay SSS damages in the
amount equivalent to the benefits which said female worker would
Expanded Maternity Law otherwise be entitled to.

Qualifications When should the application for the maternity leave be

The female worker must have at least three (3) monthly filed?
contributions in the twelve month period immediately preceding
the semester of the childbirth, miscarriage or emergency Application for maternity leave must be filed the soonest time
termination of pregnancy. possible, preferably thirty (30) days before the expected delivery
date of the female employee.
Salient Features of the Expanded Maternity Law
In emergency cases, the application for maternity leave may be
SSS female member shall be granted one hundred five (105) filed immediately after the emergency.
days maternity leave with full pay, and an option to extend for
another thirty (30) days without pay. Full Pay
The law states that female workers shall receive FULL PAY
The new law has removed the limit of applicability to only the during her paid leave. FULL PAY refers to the actual
first four deliveries, and now allows the grant of the benefits remuneration or earnings paid by an employer for services
regardless of the number of children or deliveries the female rendered on normal working days, including allowances, and shall
worker may have had. in no case be lower than the wage rate fixed by the Regional
Tripartite Wages and Productivity Board.
The benefits shall be the SAME for normal spontaneous delivery
and for delivery via caesarean section. The pay shall be advanced by the employer to the female worker
within thirty (30) days from the filing of the maternity leave
Miscarriage refers to loss of pregnancy before the 20th week of application, subject to reimbursement by the SSS.
gestation, while Emergency Termination of Pregnancy refers to
loss of pregnancy after the 20th week of gestation, and the event of A salient feature of the new law is the mandate on the employer to
still birth. pay the difference between the full salary of the employee and the
actual cash benefit from SSS.
As a practical guide, the maternity leave is 105 days if baby is
alive; and if dead, it is 60 days only. Exempted from the payment of the salary differential
Leaves cannot be deferred and shall be rendered in a continuous
and uninterrupted manner, regardless of holidays during the leave  Distressed establishments;
period. The leaves may be availed either before or after the actual  Those engaged in the sale of goods and/or services to end
period of delivery provided that post-natal care shall not be less users for personal or household use and are regularly
than sixty (60) days. employing not more than ten (10) workers (excluding
owners for at least six(6)months in a year);
In the event of two overlapping benefits, the benefits shall be  Microbusinesses engaged in production, processing, trade
availed in a consecutive manner, provided that the amount or manufacturing of products and commodities whose assets
covering the overlap shall be deducted from the current claim. are not more than PHP 3,000,000.00; and
 Those already providing similar benefits.
The female shall be granted only one maternity benefit
regardless of the number of offspring per delivery or childbirth.
Post-Termination Entitlement
Notice Requirement
Contribution Requirement The law also provides for entitlement to maternity leave benefits if
the delivery, miscarriage or emergency termination of pregnancy
For purposes of counting the required monthly contribution: occurs not more than fifteen (15) calendar days AFTER THE
 The year is divided into four (4) quarters: January to March TERMINATION OF EMPLOYMENT. The law deems the right
April to June /July to September /October to December to have "already accrued" to the female worker if the contingency
 A semester consists of two consecutive quarters. occurs within the said period.

Process: Under the new law, this 15-day period shall not be applicable if a
 Exclude the semester of delivery, miscarriage or emergency female employee is found to be illegally or unjustly dismissed. If a
termination of pregnancy. female employee is illegally or unjustly dismissed, she may claim
 Count twelve (12) months backwards starting from the maternity leave benefits even beyond the 15-day period, and the
month immediately before the semester of delivery, employer shall pay the full amount equivalent to her salary for 105
miscarriage or emergency termination of pregnancy. days for delivery and 60 days for miscarriage and emergency
termination of pregnancy.
Notice Requirement
The female worker MUST NOTIFY THE EMPLOYER of her
(1) pregnancy and the probable date of her childbirth. The female
  Solo Parent 1.D.,for solo parents who want to avail of the
additional maternity leave of 15 days
Can this maternity leave be reallocated or transferred?
For female employee working in the PRIVATE SECTOR
To qualify for the grant of maternity leave benefit, the female
A female worker entitled to maternity leave benefits may, at her worker must meet the following requirements:
option, allocate up to seven (7) days of said benefits to the  To be eligible for maternity benefit from the Social Security
child's father, whether or not the same is married to the female System (SSS), an employee must have paid at least 3
worker. In the absence of the father, the female employee may still monthly SSS contributions in the 12 month period
allocate said maternity leaves to an alternate caregiver who is either immediately preceding the semester of the birth, miscarriage
a relative within the 4th degree of consanguinity or a current or termination;
partner, regardless of gender, who shares with her the same  An employee must also notify her employer of the
household. pregnancy and expected date of birth. Notice shall be
transmitted to the SSS in accordance with the rules and
The RA 8187 or the Paternity Leave Act of 1996 grants 7 days regulations it may provide. However, failure of the pregnant
paternity leave to the father of the child, if he is married to the female workers to notify the employer shall not bar her from
female worker. Thus, a married new father can enjoy as much as 14 receiving the maternity benefits, subject to guidelines
days leave (7 days Paternity leave and 7 days under RA 11210). prescribed by the SSS.
An unmarried new father, on the other hand, may enjoy 7 days
allocated leave. For Self-employed/Voluntary/OFW SSS members
Maternity benefits shall cover all married and unmarried women,
Allocation of Maternity Leave Credits including female workers in the informal economy. Female
workers in the informal economy are entitled to maternity leave
One of the most important features of the Expanded Maternity benefits if they have remitted to the SSS at least three (3) monthly
Leave Law is the option of allocating seven (7) days of leave contributions in the twelve (12)-month period immediately
credits. preceeding the semester of her childbirth, miscarriage, or
emergency termination of pregnancy. Self- employed female SSS
The allocation of leave credits shall be done only in cases of live members, including those in the informal economy, OFWs and
birth, and solely upon the option and discretion of the female voluntary SSS members may give notice directly to the SSS.
worker.
Can the maternity leave still be availed in the preceding
The female worker may allocate up to seven (7) days to the father pregnancy or in cases of multiple offspring?
of the child, regardless of whether they are married or not.

In the event of the death, absence or incapacity of the father, the Yes. Maternity Leave shall be granted to female workers in any
leave credits may be allocated to an alternate caregiver instance of pregnancy or miscarriage, regardless of frequency.
This shall likewise apply to overlapping miscarriages. The payment
Can a female worker avail maternity leave before their of the SSs maternity in cases of consecutive pregnancies resulting
actual period of delivery? to overlapping maternity leaves and in cases of multiple childbirths
shall be governed by the following rules:
Yes. A female employee can avail of maternity leave of not more  In case of the overlapping of two (2) maternity benefit
than forty five (45) days prior to her delivery date for prenatal claims, the female member shall be granted maternity
care purposes. Maternity leave benefits should be availed by the benefits for the two contingencies in consecutive manner.
eligible female worker either before or after the actual period of However, the amount of benefit corresponding to the period
delivery in a continuous and uninterrupted manner. Maternity leave where there is an overlap shall be deducted from the current
can be used as combinations of prenatal and postnatal leave maternity benefit claim; and
provided that postnatal care shall not be less than 60 days.  The female SSS member shall be paid only one maternity
benefit, regardless of offspring, per childbirth/delivery.
What are the eligibility and documentary requirements in
the availment of the Maternity Leave benefit?

For female employee working in the PUBLIC SECTOR

Any pregnant female worker in the government service, regardless
of employment status and length of service, in National
Government Agencies (NGAs),Local Government Units
(LGUs),Government-Owned or Controlled Corporations
(GOCCs),State Universities and Colleges (SUCs) or Local
Universities and Colleges (LUCs).

The following documents shall be submitted to the agency to enjoy

maternity leave:
 Accomplished Application for Leave (Civil Service Form
No.6);
 Medical Certificate issued by a government or private
physician, as proof of pregnancy and estimated date of
delivery;
 Accomplished Clearance Form (Civil Service Form No.7)