1. Who are covered under the Social Security System?

a. Coverage in the SSS shall be compulsory upon all employees not over sixty (60)
years of age and their employers.
b. Spouses who devote full time to managing the household and family affairs, unless
they are also engaged in other vocation or employment which is subject to mandatory
coverage may be covered by the SSS on a voluntary basis.
c. Filipinos recruited by foreign-based employers for employment abroad may be
covered by the SSS on a voluntary basis.
2. Who are considered the legal dependents of the SSS member?
a. The legal spouse entitled by law to receive support from the member;
b. The legitimate, legitimated, or legally adopted, and illegitimate child who is
unmarried, not gainfully employed and has not reached twentyone years (21) of
age, or if over twentyone (21) years of age, he is congenitally or while still a minor
has been permanently incapacitated and incapable of self support, physically or
mentally; and
c. The parent who is receiving regular support from the member.
3. Who are the beneficiaries of the SSS member?
a. The dependent spouse until he or she remarries
b. The dependent legitimate, legitimated or legally adopted, and illegitimate children,
who shall be the primary beneficiaries of the member: Provided, That the dependent
illegitimate children shall be entitled to fifty percent (50%) of the share of the
legitimate, legitimated or legally adopted children: Provided, further, That in the
absence of the dependent legitimate, legitimated children of the member, his/her
dependent illegitimate children shall be entitled to one hundred percent (100%) of the
benefits. In their absence, the dependent parents who shall be the secondary
beneficiaries of the member. In the absence of all the foregoing, any other person
designated by the member as his/her secondary beneficiary.
4. When does the coverage of the employers take effect?
a. Beginning as of the last day of the month when an employee's compulsory coverage
takes effect and every month thereafter during his employment, his employer shall
pay, with respect to such covered employee, the employer's contribution in
accordance with the schedule indicated in Section Eighteen of RA 8282.
Notwithstanding any contract to the contrary, an employer shall not deduct, directly

or indirectly, from the compensation of his employees covered by the SSS or

otherwise recover from them the employer's contributions with respect to such
employees.

5. When does the coverage of the employees take effect?

a. Beginning as of the last day of the calendar month when an employee's compulsory
coverage takes effect and every month thereafter during his employment, the
employer shall deduct and withhold from such employee's monthly salary, wage,
compensation or earnings, the employee's contribution in an amount corresponding to
his salary, wage, compensation or earnings during the month in accordance with the
following schedule
6. When does the coverage of the self-employed person take effect?
a. The contributions to the SSS of the self-employed member shall be determined in
accordance with Section Eighteen of RA 8282: Provided, That the monthly earnings
declared by the self-employed member at the time of his registration with the SSS
shall be considered as his monthly compensation and he shall pay both the employer
and the employee contributions: Provided, further, That the contributions of selfemployed persons earning One thousand pesos (P1,000.00) monthly or below may be
reduced by the Commission. The monthly earnings declared by the self-employed
member at the time of his registration shall remain the basis of his monthly salary
credit, unless he makes another declaration of his monthly earnings, in which case
such latest declaration becomes the new basis of his monthly salary credit.
7. What is the effect when an employee under compulsory coverage is separated from
employment?
a. Upon separation from employment, employer's obligation to pay SSS contributions
ceases at the end of the month of separation. However it shall still be credited with all
the contributions paid on behalf and remain entitled to SSS benefits and privileges, as
long as the necessary qualifying conditions are met. One may opt to continue paying
the total contributions as a voluntary member to maintain the right to full benefits. In
case of re-employment with the private sector, one can stop paying as a voluntary
member and resume payment of contributions as an employee-member through the
employer. In case of re-employment with the public sector wherein one will be
covered by the Government Service Insurance System (GSIS), one may opt to
continue paying the SSS contributions as a voluntary member to enjoy social security
benefits under both institutions.
8. What is the effect of interruption of business or professional income?

a. If the self-employed realizes no income in any given month, he shall not be required
to pay contributions for that month. He may, however, be allowed to continue paying
contributions under the same rules and regulations applicable to a separated employee
member: Provided, That no retroactive payment of contributions shall be allowed
other than as prescribed under Section Twenty-two-A of RA 8282.
9. How do you ascertain the amount of monthly pension?
a. The monthly pension depends on the member's paid contributions, his credited years
of service (CYS), and the number of his dependent minor children that must not
exceed five. The monthly pension will be the highest amount resulting from either
one of these three pension formulae:
1. the sum of P300 plus 20% of the average monthly salary credit plus two percent
of the average monthly salary credit for each credited year of service (CYS) in
excess of ten years; or
2. forty (40%) of the average monthly salary credit; or
3. P1,200, if the CYS is at least 10 but less than 20; or P2,400, if the CYS is 20 or
more.
b. The monthly pension is paid for not less than 60 months.
A member who retires after age 60 with a total of 120 monthly contributions may be
qualified to a monthly pension based on whichever is higher of the following:

the monthly pension computed at the earliest time the member could have retired

had been separated from employment or ceased to be self-employed plus all

adjustments thereto; or

the monthly pension computed at the time when the member actually retires.

c. A pensioner who retires more than once shall be entitled to the higher of:

the monthly pension computed for the first retirement claim; or

the re-computed monthly pension for the new claim

10. What is the minimum amount of monthly pension?

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.

11. What are the duties and responsibilities of SSS employee-member?

a. Keep the duplicate copy of your SS Form E-1 (Personal Record) and give a
photocopy to the employer upon employment;
b. Verify with the nearest SSS office after 30 days from the date of the employment
if one is reported for SSS coverage by your employer;
c. Check the monthly pay slip to ensure that the share of contributions is deducted
and verify with the SSS if these are remitted in ones favor by the employer;
d. Register with My.SSS at the SSS website www.sss.gov.ph. This will enable the
employee to have online access to SSS records such as the coverage,
contributions and status of claims.
e. Inform the employer of any existing or newly approved salary loan so that the
monthly loan amortization is deducted from the employees salary; the same may
also check through the My.SSS at the SSS website www.sss.gov.ph whether the
loan payments are updated. If the employee transfers to another company, inform
the employer of the existing loan so that deductions can be made from the salary.
f. Keep the personal records such as address, contact number, beneficiaries updated
and correct by submitting a completed SS Form E-4 (Member's Data Amendment
Form) together with the corresponding supporting document/s to avoid delays in
the processing of benefit claims; and
g. Be aware of changes and improvements in the SSS policies and benefit structure
to fully utilize the benefits.
12. What are the duties and responsibilities of SSS employer-members?
a. Require the presentation of the SS number of a prospective employee; Report all
employees for SS coverage within thirty (30) days from the date of employment
by submitting an accomplished Employment Report (SS Form R-1A) at the SSS
servicing branch;
b. Deduct from the employees the monthly SS contributions based on the schedule
of contributions; pay his share of contributions including Employees'
Compensation (EC) and remit these contributions to the SSS with tellering
facilities or accredited banks within the first ten (10) calendar days following the
month when said contributions are due and applicable;
c. Submit a summary of all employees' contributions thru Contribution Collection
List (SS Form R-3) together with a copy of the Special Bank Receipt (SBR) and
Contributions Payment Return (SS Form R-5) within 10 days after the applicable
quarter;

13. What are the duties and responsibilities of voluntary/self-employed SSS members?

a. Pay their monthly contributions using Contributions Payment Return (SS Form
RS-5) Monthly or quarterly in accordance with the prescribed schedule; Selfemployed and voluntary members, including OFWs may change their MSC
monthly. The change may be by one or two salary brackets without requiring the
submission of documents to prove their earnings. In case the change will result to
an MSC of lower than P5,000.00, or where the change will result in more than
two salary brackets higher or lower than the present MSC, a Declaration of
Earnings must be submitted to support the new earnings. However, if the age of
the member is 55 years or older and the present MSC is more than P10,000.00,
the allowed increase is only one salary bracket regardless of whether the
Supporting documents are submitted or not.
For Overseas Filipino Workers (OFWs), the minimum MSC was increased from
P3,000.00 to P5,000.00, beginning 01 January 2004.
b. Update or correct their personal records with the SSS by submitting a duly filledup Member's Data Amendment (SS Form E-4) with supporting documents; and
c. Be conscious of changes and improvements in SSS policies and benefit structure.
Self-employed and voluntary members may enroll in the Auto-Debit Arrangement
System which allows the one-time enrollment of the SE/VM member's bank
account for the automatic payment of monthly SSS contributions and loan
repayments. This arrangement is open at the United Coconut Planters Bank,
BDO, Bank of the Philippine Islands, Metropolitan Bank and Trust Co.,
Philippine National Bank, Philippine Savings Bank, Development Bank of the
Philippines and First Consolidated Bank.
14. What is the effect of non-reporting and non-remittance of contributions?
h. To the Employee- The employee is still entitled to SS benefits even if the
employer fails or refuses to remit the SSS contributions.
i. To the Employer- An employer who does not report temporary or provisional
employees is violating the SS law. The employer is liable to the employees and
must:
1. pay the benefits of those who die, become disabled , get sick or reach retirement
age;
2. pay all unpaid contributions plus a penalty of three percent per month; and
3. be held liable for a criminal offense punishable by fine and/or imprisonment.
j. To the Self-employed Person and Voluntary Member- A self-employed person
who fails to register with the SSS may be subjected to fines and/or imprisoned.
However, in the event the self-employed or voluntary member does not realize
earnings in a given month, payment of SSS contributions for that month is no
longer required.

Self-employed and voluntary members may pay their monthly contributions

prospectively or in advance, but never retroactively to cover month/s when no
contribution payments were remitted.
In the case of the covered Non-Working Spouse, if he/she later becomes
employed, self-employed or an OFW, the membership shall be reclassified
accordingly as employed or self-employed or OFW.
15. Can a member withdraw his membership with the SSS?
No. When a person registers and is covered for SSS membership, he/she becomes a
member for life. Even during such time that the member fails to remit contributions, the
benefits and loan privileges provided by SSS can still be availed of, as long as the
member meets the qualifying conditions for entitlement thereto.
16. What is the nature of dependents pension?
Each dependent child, but not exceeding five, counted from the youngest and without
substitution, shall be entitled to ten (10%) percent of the monthly income benefit of the
employee. These Rules shall not apply to causes of action which accrued before May 1,
1978.
17. How much is each dependent entitled to as Dependents Pension?
Where monthly pension is payable on account of death, permanent total disability or
retirement, dependents' pension equivalent to ten percent (10%) of the monthly pension
or Two hundred fifty pesos (P250.00), whichever is higher, shall also be paid for each
dependent child conceived on or before the date of the contingency but not exceeding
five (5), beginning with the youngest and without substitution: Provided, That where
there are legitimate and illegitimate children, the former shall be preferred.