earlier than the fifth day immediately preceding the date of

Benefits notification.

1. Sickness Benefit; Section 14 "(b) The compensable confinement shall begin on the first day of
sickness, and the payment of such allowances shall be promptly
"SEC. 14. Sickness Benefit. - (a) A member who has paid at least made by the employer every regular payday or on the fifteenth and
three (3) monthly contributions in the twelve-month period last day of each month, and similarly in the case of direct payment by
immediately preceding the semester of sickness or injury and is the SSS, for as long as such allowances are due and
confined therefor for more than three (3) days in a hospital or payable: Provided, That such allowance shall begin only after all sick
elsewhere with the approval of the SSS, shall, for each day of leaves of absence with full pay to the credit of the employee member
compensable confinement or a fraction thereof, be paid by his shall have been exhausted.
employer, or the SSS, if such person is unemployed or self-
employed, a daily sickness benefit equivalent to ninety percent "(c) One hundred percent (100%) of the daily benefits Provided in the
(90%) of his average daily salary credit, subject to the following preceding paragraph shall be reimbursed by the SSS to said
conditions: employer upon receipt of satisfactory proof of such payment and
legality thereof: Provided, That the employer has notified the SSS of
"(1) In no case shall the daily sickness benefit be paid longer than the confinement within five (5) calendar days after receipt of the
one hundred twenty (120) days in one (1) calendar year, nor shall notification from the employee member: Provided, further, That if the
any unused portion of the one hundred twenty (120) days of sickness notification to the SSS is made by the employer beyond five (5)
benefit granted under this section be carried forward and added to calendar days after receipt of the notification from the employee
the total number of compensable days allowable in the subsequent member, said employer shall be reimbursed only for each day of
year; confinement starting from the tenth calendar day immediately
preceding the date of notification to the SSS: Provided, finally, That
"(2) The daily sickness benefit shall not be paid for more than two the SSS shall reimburse the employer or pay the unemployed
hundred forty (240) days on account of the same confinement; and member only for confinement within the one-year period immediately
preceding the date the claim for benefit or reimbursement is received
"(3) The employee member shall notify his employer of the fact of his by the SSS, except confinement in a hospital in which case the claim
sickness or injury within five (5) calendar days after the start of his for benefit or reimbursement must be filed within one (1) year from
confinement unless such confinement is in a hospital or the the last day of confinement.
employee became sick or was injured while working or within the
premises of the employer in which case, notification to the employer "(d) Where the employee member has given the required notification
is necessary: Provided, That if the member is unemployed or self- but the employer fails to notify the SSS of the confinement or to file
employed, he shall directly notify the SSS of his confinement within the claim for reimbursement within the period prescribed in this
five (5) calendar days after the start thereof unless such confinement section resulting in the reduction of the benefit or denial of the claim,
is in a hospital in which case notification is also not such employer shall have no right to recover the corresponding daily
necessary: Provided, further, That in cases where notification is allowance he advanced to the employee member as required in this
necessary, the confinement shall be deemed to have started not section.
"(e)The claim of reimbursement shall be adjudicated by the SSS "(e) That the SSS shall immediately reimburse the employer of one
within a period of two (2) months from receipt thereof: Provided, That hundred percent (100%) of the amount of maternity benefits
should no payment be received by the employer within one (1) advanced to the employee by the employer upon receipt of
month after the period prescribed herein for adjudication, the satisfactory proof of such payment and legality thereof; and
reimbursement shall thereafter earn simple interest of one percent
(1%) per month until paid. "(f) That if an employee member should give birth or suffer
miscarriage without the required contributions having been remitted
"(f) The provisions regarding the notification required of the member for her by her employer to the SSS, or without the latter having been
and the employer as well as the period within which the claim for previously notified by the employer of the time of the pregnancy, the
benefit or reimbursement may be filed shall apply to all claims filed employer shall pay to the SSS damages equivalent to the benefits
with the SSS. which said employee member would otherwise have been entitled to.

2. Maternity Benefit; Section 14-A. 3. Permanent Disability Benefit; Section 13-A

"SEC. 14-A. Maternity Leave Benefit. - A female member who has "SEC. 13-A. Permanent Disability Benefits. - (a) Upon the permanent
paid at least three (3) monthly contributions in the twelve-month total disability of a member who has paid at least thirty-six (36)
period immediately preceding the semester of her childbirth or monthly contributions prior to the semester of disability, he shall be
miscarriage shall be paid a daily maternity benefit equivalent to one entitled to the monthly pension: Provided, That if he has not paid the
hundred percent (100%) of her average daily salary credit for sixty required thirty-six (36) monthly contributions, he shall be entitled to a
(60) days or seventy-eight (78) days in case of caesarian delivery, lump sum benefit equivalent to the monthly pension times the
subject to the following conditions: number of monthly contributions paid to the SSS or twelve (12) times
the monthly pension, whichever is higher. A member who (1) has
"(a) That the employee shall have notified her employer of her received a lump sum benefit; and (2) is reemployed or has resumed
pregnancy and the probable date of her childbirth, which notice shall self-employment not earlier than one (1) year from the date of his
be transmitted to the SSS in accordance with the rules and disability shall again be subject to compulsory coverage and shall be
regulations it may provide; considered a new member.

"(b) The full payment shall be advanced by the employer within thirty "(b) The monthly pension and dependents' pension shall be
(30) days from the filing of the maternity leave application; suspended upon the reemployment or resumption of self-
employment or the recovery of the disabled member from his
"(c) That payment of daily maternity benefits shall be a bar to the permanent total disability or his failure to present himself for
recovery of sickness benefits Provided by this Act for the same examination at least once a year upon notice by the SSS.
period for which daily maternity benefits have been received;
"(c) Upon the death of the permanent total disability pensioner, his
"(d) That the maternity benefits Provided under this section shall be primary beneficiaries as of the date of disability shall be entitled to
paid only for the first four (4) deliveries or miscarriages; receive the monthly pension: Provided, That if he has no primary
beneficiaries and he dies within sixty (60) months from the start of
his monthly pension, his secondary beneficiaries shall be entitled to One middle finger 6
a lump sum benefit equivalent to the total monthly pensions One right finger 5
corresponding to the balance of the five-year guaranteed period
One little finger 3
excluding the dependents' pension.
One big toe 6
"(d) The following disabilities shall be deemed permanent total: One hand 39
One arm 50
"1. Complete loss of sight of both eyes; One foot 31
"2. Loss of two limbs at or above the ankle or wrists; One leg 46
One ear 10
"3. Permanent complete paralysis of two limbs; Both ears 20
Hearing of one ear 10
"4. Brain injury resulting to incurable imbecility or insanity; and Hearing of both ears 50
"5. Such cases as determined and approved by the SSS. Sight of one eye 25

"(e) If the disability is permanent partial, and such disability occurs "(g) The percentage degree of disability which is equivalent to the
before thirty-six (36) monthly contributions have been paid prior to ratio that the designated number of months of compensability bears
the semester of disability, the benefit shall be such percentage of the to seventy-five (75), rounded to the next higher integer, shall not be
lump sum benefit described in the preceding paragraph with due additive for distinct, separate and unrelated permanent partial
regard to the degree of disability as the Commission may determine. disabilities, but shall be additive for deteriorating and related
permanent partial disabilities to a maximum of one hundred percent
"(f) If the disability is permanent total and such disability occurs after (100%), in which case, the member shall be deemed as permanently
thirty-six (36) monthly contributions have been paid prior to the totally disabled.
semester of disability, the benefit shall be the monthly pension for
permanent total disability payable not longer than the period "(h) In case of permanent partial disability, the monthly pension
designated in the following schedule: benefit shall be given in lump sum if it is payable for less than twelve
(12) months.
Number of
Months "(i) For the purpose of adjudicating retirement, death and permanent
Complete and total disability pension benefits, contributions shall be deemed paid
permanent loss of use for the months during which the member received partial disability
of pension: Provided, That such contributions shall be based on his last
contribution prior to his disability.
One thumb 10
One index finger 8 "(j) Should a member who is on partial disability pension retire or die,
his disability pension shall cease upon his retirement or death.
 receiving monthly pensions in or after January two thousand
seventeen (2017). The Commission may determine the grant of
4. Retirement Benefits; Section 12-B; Monthly Pension; additional benefit allowance: Provided, That the actuarial soundness
Section 12. of the reserve fund shall be guaranteed. All other additional
allowances to monthly pension subsequent to the Memorandum of
"SEC. 12. Monthly Pension. - (a) The monthly pension shall be the the Executive Secretary dated February 22, 2017 shall be subject to
highest of the following amounts: the requirement of fund viability and sustainability as determined by
the Commission based on the recommendations of the Office of the
"(1) The sum of the following: Chief Actuary guaranteeing the actuarial soundness of the grant of
such allowances.
"(i) Three hundred pesos (P300.00; plus
SEC. 12-B. Retirement Benefits. - (a) A member who has paid at
"(ii) Twenty percent (20%) of the average monthly salary least one hundred twenty (120) monthly contributions prior to the
credit; plus semester of retirement and who: (1) has reached the age of sixty
(60) years and is already separated from employment or has ceased
"(iii) Two percent (2%) of the average monthly salary credit for to be self-employed; or (2) has reached the age of sixty-five (65)
each credited year of service in excess of ten (10) years; or years, shall be entitled for as long as he lives to the monthly
pension: Provided, That he shall have the option to receive his first
"(2) Forth percent (40%) of the average monthly salary credit; or eighteen (18) monthly pensions in lump sum discounted at a
preferential rate of interest to be determined by the SSS.
"(3) One thousand pesos (P1,000.00): Provided, That the monthly
pension shall in no case be paid for an aggregate amount of less "(b) A covered member who is sixty (60) years old at retirement and
than sixty (60) months. who does not qualify for pension benefits under paragraph (a) above,
shall be entitled to a lump sum benefit equal to the total contributions
"(b) Notwithstanding the preceding paragraph, the minimum pension paid by him and on his behalf: Provided, That he is separated from
shall be One thousand two hundred pesos (P1,200.00) for members employment and is not continuing payment of contributions to the
with at least ten (10) credited years of service and Two thousand SSS on his own.
four hundred pesos (P2,400.00) for those with twenty (20) credited
years of service: Provided, That the Commission, upon "(c) The monthly pension shall be suspended upon the
determination of actuarial soundness, may provide pension increase reemployment or resumption of self-employment of a retired member
than the amounts specified herein. who is less than sixty-five (65) years old. He shall again be subject to
Section Eighteen and his employer to Section Nineteen of this Act.
( c) Additional Benefit Allowance. Pursuant to Memorandum from the
Executive Secretary dated 22 February 2017, by authority of the "(d) Upon the death of the retired member, his primary beneficiaries
President of the Republic of the Philippines, an additional monthly as of the date of his retirement shall be entitled to receive the
benefit allowance amounting to One thousand pesos (P1,000.00) monthly pension: Provided, That if he has no primary beneficiaries
shall be given to all retirement, death, and disability pensioners and he dies within sixty (60) months from the start of his monthly
pension, his secondary beneficiaries shall be entitled to a lump sum secondary beneficiaries shall be entitled to a lump sum benefit
benefit equivalent to the total monthly pensions corresponding to the equivalent to the monthly pension times the number of monthly
balance of the five-year guaranteed period, excluding the contributions paid to the SSS or twelve (12) times the monthly
dependents' pension. pension, whichever is higher.

"(e) The monthly pension of a member who retires after reaching age 7. Funeral Benefit; Section 13-B
sixty (60) shall be the higher of either: (1) the monthly pension
computed at the earliest time he could have retired had he been "SEC. 13-B. Funeral Benefit. - A funeral grant equivalent to Twelve
separated from employment or ceased to be self-employed plus all thousand pesos (P12,000.00) shall be paid, in cash or in kind, to
adjustments thereto; or (2) the monthly pension computed at the time help defray the cost of funeral expenses upon the death of a
when he actually retires. member, including permanently totally disabled member or retiree.

5. Unemployment Insurance or Involuntary Separation 8. Dependent’s Pension; 12-A.

Benefit; Section 14-B
"SEC. 12-A. Dependents' Pension. - Where monthly pension is
Sec. 14-B. Unemployment Insurance or Involuntary Separation payable on account of death, permanent total disability or retirement,
Benefits. – A member who is not over sixty (60) years of age who dependents' pension equivalent to ten percent (10%) of the monthly
has paid at least thirty-six (36) months contributions twelve (12) pension or Two hundred fifty pesos (P250.00), whichever is higher,
months of which should be in the eighteen-month period immediately shall also be paid for each dependent child conceived on or before
preceding the involuntary employment or separation shall be paid the date of the contingency but not exceeding five (5), beginning with
benefits in the form of monthly cash payments equivalent to fifty the youngest and without substitution: Provided, That where there
percent (50%) of the average monthly salary credit for a maximum of are legitimate or illegitimate children, the former shall be preferred.
two (2) months: Provided, That an employee who is involuntarily
unemployed can only claim unemployment benefits once every three 9. Member loans; Section 26(e).
(3) years: Provided, further, That in case of concurrence of two or
"(e) In bonds, securities, promissory notes or other evidence of
more compensable contingencies, only the highest benefit shall be
indebtedness of shelter agencies of the National Government or
paid, subject to the rules and regulations that the Commission may
financial intermediaries to finance housing loans of members; and in
prescribe.
long-term direct individual or group housing loans giving priority to
6. Death Benefit; Section 13. the low-income groups, up to a maximum of ninety percent (90%) of
the appraised value of the properties to be mortgaged by the
"SEC. 13. Death Benefits. - Upon the death of a member who has borrowers;
paid at least thirty-six (36) monthly contributions prior to the
semester of death, his primary beneficiaries shall be entitled to the 10. Non-transferability of Benefits; Section 15.
monthly pension: Provided, That if he has no primary beneficiaries,
his secondary beneficiaries shall be entitled to a lump sum benefit "SEC. 15. Non-Transferability of Benefits. - The SSS shall promptly
equivalent to thirty-six (36) times the monthly pension. If he has not pay the benefits Provided in this Act to such persons as may be
paid the required thirty-six (36) monthly contributions, his primary or entitled thereto in accordance with the provisions of this
Act: Provided, That the SSS shall pay the retirement benefits on the one hundred percent (100%) of the benefits. In their absence, the
day of contingency to qualified members who have submitted the dependent parents who shall be the secondary beneficiaries of the
necessary documents at least six (6) months member. In the absence of all the foregoing, any other person
before: Provided, further, That the beneficiary who is a national of a designated by the member as his/her secondary beneficiary.
foreign country which does not extend benefits to a Filipino 2. Dependents; Section 8(e).
beneficiary residing in the Philippines, or which is not recognized by
the Philippines, shall not be entitled to receive any benefit under this "(e) Dependents - The dependents shall be the following:
Act: Provided, further, That notwithstanding the foregoing, where the
best interest of the SSS will be served, the Commission may direct "(1) The legal spouse entitled by law to receive support from
payments without regard to nationality or country of the member;
residence: Provided, further, That if the recipient is a minor or a
person incapable of administering his own affairs, the Commission "(2) The legitimate, legitimated or legally adopted, and
shall appoint a representative under such terms and conditions as it illegitimate child who is unmarried, not gainfully employed,
may deem proper: Provided, further, That such appointment shall not and has not reached twenty-one (21) years of age, or if over
be necessary in case the recipient is under the custody of or living twenty-one (21) years of age, he is congenitally or while still a
with the parents or spouse of the member in which case the benefits minor has been permanently incapacitated and incapable of
shall be paid to such parents or spouse, as representative payee of self-support, physically or mentally; and
the recipient. Such benefits are not transferable and no power of
attorney or other document executed by those entitled thereto in "(3) The parent who is receiving regular support from the
favor of any agent, attorney or any other person for the collection member.
thereof on their behalf shall be recognized, except when they are
physically unable to collect personally such Settlement of Disputes; Section 5.
benefits: Provided, further, That in case of death benefits, if no
beneficiary qualifies under this Act, said benefits shall be paid to the "SEC. 5. Settlement of Disputes. - (a) Any dispute arising under this
legal heirs in accordance with the law of succession. Act with respect to coverage, benefits, contributions and penalties
thereon or any other matter related thereto, shall be cognizable by
Beneficiaries and Dependents the Commission, and any case filed with respect thereto shall be
heard by the Commission, or any of its members, or by hearing
1. Primary Beneficiaries; Section 8(k). officers duly authorized by the Commission and decided within
twenty (20) days after the submission of the evidence. The filing,
"(k) Beneficiaries - The dependent spouse until he or she remarries, determination and settlement of disputes shall be governed by the
the dependent legitimate, legitimated or legally adopted, and rules and regulations promulgated by the Commission.
illegitimate children, who shall be the primary beneficiaries of the
member: Provided, That the dependent illegitimate children shall be "(b) Appeal to Courts. - Any decision of the Commission, in the
entitled to fifty percent (50%) of the share of the legitimate, absence of an appeal therefrom as herein Provided, shall become
legitimated or legally adopted children: Provided, further, That in the final and executory fifteen (15) days after the date of notification, and
absence of the dependent legitimate, legitimated children of the judicial review thereof shall be permitted only after any party claiming
member, his/her dependent illegitimate children shall be entitled to
to be aggrieved thereby has exhausted his remedies before the "SEC. 17. Fee of Agents, Attorneys, Etc. - No agent, attorney or
Commission. The Commission shall be deemed to be a party to any other person in charge of the preparation, filing or pursuing any claim
judicial action involving any such decision, and may be represented for benefit under this Act shall demand or charge for his services any
by an attorney employed by the Commission, or when requested by fee, and any stipulation to the contrary shall be null and void. The
the Commission, by the Solicitor General or any public prosecutor. retention or deduction of any amount from any benefit granted under
this Act for the payment of fees for such services isprohibited:
"(c) Court Review. - The decision of the Commission upon any Provided, however, That any member of the Philippine Bar who
disputed matter may be reviewed both upon the law and the facts by appears as counsel in any case heard by the Commission shall be
the Court of Appeals. For the purpose of such review, the procedure entitled to attorneys' fees not exceeding ten percent (10%) of the
concerning appeals from the Regional Trial Court shall be followed benefits awarded by the Commission, which fees shall not be
as far as practicable and consistent with the purposes of this Act. payable before the actual payment of the benefits, and any
Appeal from a decision of the Commission must be taken within stipulation to the contrary shall be null and void.
fifteen (15) days from notification of such decision. If the decision of
the Commission involves only questions of law, the same shall be "Any violation of the provisions of this Section shall be punished by a
reviewed by the Supreme Court. No appeal bond shall be required. fine of not less than Five hundred pesos (P500.00) nor more than
The case shall be heard in a summary manner, and shall take Five thousand pesos (P5,000.00), or imprisonment for not less than
precedence over all cases, except that in the Supreme Court, six (6) months nor more than one (1) year, or both, at the discretion
criminal cases wherein life imprisonment or death has been imposed of the court.
by the trial court shall take precedence. No appeal shall act as a
supersedeas or a stay of the order of the Commission unless the Exemption from Tax, Legal Process and Lien; Section 16.
Commission itself, or the Court of Appeals or the Supreme Court,
shall so order. "SEC. 16. Exemption from Tax, Legal Process and Lien. -- All laws to
the contrary notwithstanding, the SSS and all its assets and
"(d) Execution of Decisions. - The Commission may, motu proprio or properties, all contributions collected and all accruals thereto and
on motion of any interested party, issue a writ of execution to enforce income or investment earnings therefrom as well as all supplies,
any of its decisions or awards, after it has become final and equipment, papers or documents shall be exempt from any tax,
executory, in the same manner as the decision of the Regional Trial assessment, fee, charge, or customs or import duty; and all benefit
Court by directing the city or provincial sheriff or the sheriff whom it payments made by the SSS shall likewise be exempt from all kinds
may appoint to enforce such final decision or execute such writ; and of taxes, fees or charges, and shall not liable to attachments,
any person who shall fail or refuse to comply with such decision, garnishments, levy or seizure by or under any legal or equitable
award or writ, after being required to do so shall, upon application by process whatsoever, either before or after receipt by the person or
the Commission pursuant to Rule 71 of the Rules of Court, be persons entitled thereto, except to pay any debt of the member to the
punished for contempt. SSS. No tax measure of whatever nature enacted shall apply to the
SSS, unless it expressly revokes the declared policy of the State in
Fee of Agents, Attorneys, etc.; Section 17. Section 2 hereof granting tax-exemption to the SSS. Any tax
assessment imposed against the SSS shall be null and void.