SSS VS GSIS

SSS
(RA 8282)
GSIS
(RA 8291)
The Philippine Social Security The Government Service
System (SSS) is a state- Insurance System is a
run, social insurance program in government-owned and controlled
the Philippines to workers in the corporation of the Philippines.
private, professional and informal Created by Commonwealth Act
sectors. SSS is established by No. 186 and Republic Act No.
virtue of Republic Act No.1161, 8291, GSIS is a social insurance
better known as the Social institution that provides a defined
Security Act of 1954. This law benefit scheme under the law
was later amended by Republic
Act No. 8282 in 1997.
 SSS
(RA 8282)
GSIS(RA 8291)
Any person, natural or juridical, The national government, its
domestic or foreign, who carries on in political subdivisions, branches,
the Philippines any trade, business, agencies or instrumentalities,
industry, undertaking, or activity of any including government-owned or
kind and uses the services of another controlled corporations, and
person who is under his orders as financial institutions with original
regards the employment, except the charters, the constitutional
EMPLOYER Government and any of its political commissions and the judiciary.
subdivisions, branches or
instrumentalities, including
corporations owned or controlled by
the Government: Provided, That a self-
employed person shall be both
employee and employer at the same
time.
 SSS
(RA 8282)
GSIS
(RA 8291)
Any person who performs Any person receiving
services for an employer in compensation while in the
which either or both mental or service of an employer as
physical efforts are used and defined herein, whether by
who receives compensation election or appointment,
EMPLOYEE for such services, where there irrespective of status of
is an employer-employee appointment, including
relationship: Provided, That a Barangay and Sanggunian
self-employed person shall be officials.
both employee and employer
at the same time.
 SSS
(RA 8282)
GSIS (RA 8291)
The dependents shall be the following: Dependents shall be the following: (a) the
  legitimate spouse dependent for support
"(1) The legal spouse entitled by law to receive upon the member or pensioner;
support from the member;  
  (b) the legitimate, legitimated, legally
"(2) The legitimate, legitimated or legally adopted child, including the illegitimate
adopted, and illegitimate child who is child, who is unmarried, not gainfully
DEPENDENTS unmarried, not gainfully employed, and has not
reached twenty-one (21) years of age, or if over
employed, not over the age of majority, or
is over the age of majority but
twenty-one (21) years of age, he is congenitally incapacitated and incapable of self-support
or while still a minor has been permanently due to a mental or physical defect acquired
incapacitated and incapable of self-support, prior to age of majority; and
physically or mentally; and  
  (c) the parents dependent upon the
"(3) The parent who is receiving regular support member for support;
from the member.
 SSS
(RA 8282)
GSIS(RA 8291)
Primary beneficiaries Primary beneficiaries- The legal dependent
1. The dependent spouse until he or she spouse until he/she remarries and the
remarries, dependent children;
2. the dependent legitimate, legitimated or  
legally adopted, and illegitimate children, Secondary beneficiaries- The dependent
Provided, That the dependent illegitimate parents and, subject to the restrictions on
children shall be entitled to fifty percent (50%) dependent children, the legitimate
of the share of the legitimate, legitimated or descendants;
legally adopted children: Provided, further,
BENEFICIARIES 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.
Secondary Beneficiaries
3. the dependent parents of the member.
 
In the absence of all the foregoing, any other
person designated by the member as his/her
secondary beneficiary.
 SSS
(RA 8282)
GSIS (RA 8291)
Compulsory: Membership in the GSIS shall be compulsory for all employees
a. upon all employees not over sixty (60) years of age and their receiving compensation who have not reached the compulsory
employers retirement age (65), irrespective of employment status,
b. household helpers with at least 1,000 monthly pay  
c. Self- employed including but not limited to the following:
 
1. All self-employed professionals;
 
"2. Partners and single proprietors of businesses;
 
"3. Actors and actresses, directors, scriptwriters and news
correspondents who do not fall within the definition of the term
COVERAGE/ "employee”
 
MEMBERSHIP "4. Professional athletes, coaches, trainers and jockeys; and
 
"5. Individual farmers and fishermen.
 
Voluntary:
d. 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.
e. Filipinos recruited by foreign-based employers for employment
abroad.
f. Employees already separated from employment or those self-
employed with no realized income for a given month, who chose
to continue with contributions to maintain right to full benefit.
 
 SSS
(RA 8282)
GSIS (RA 8291)
a. Employment purely casual and not for the purpose of occupation a. members of the Armed Forces of the Philippines and the
or business of the employer Philippine National Police,
  b. contractuals who have no employer and employee
b. Service performed on or in connection with an alien vessel by an relationship with the agencies they serve.
employee if he is employed when such vessel is outside Ph c. members of the judiciary and constitutional commissions
  who shall have life insurance only.
c. Service performed in the employ of the Philippine Government or
instrumentality or agency thereof;
 
d. Service performed in the employ of a foreign government or

Exclusion
international organization, or their wholly-owned instrumentality:
Provided, however, That this exemption notwithstanding, any
foreign government, international organization or their wholly-
owned instrumentality employing workers in the Philippines or

from employing Filipinos outside of the Philippines, may enter into an

agreement with the Philippine Government for the inclusion of
such employees in the SSS except those already covered by their

Coverage respective civil service retirement systems: Provided, further, That

the terms of such agreement shall conform with the provisions of
this Act on coverage and amount of payment of contributions and
benefits: Provided, finally, That the provisions of this Act shall be
supplementary to any such agreement; and
 
e. Such other services performed by temporary and other
employees which may be excluded by regulation of the
Commission. Employees of bona fide independent contractors
shall not be deemed employees of the employer engaging the
service of said contractors.
 SSS
(RA 8282)
GSIS
(RA 8291)

When an employee under compulsory A member separated from the

coverage is separated from service shall continue to be a
employment, his employer's member, and shall be entitled to
contribution on his account and his whatever benefits he has qualified
EFFECT OF obligation to pay contributions arising to in the event of any contingency
SEPARATION from that employment shall cease at compensable under this Act.
the end of the month of separation,
FROM but said employee shall be credited
EMPLOYMENT/ with all contributions paid on his
SERVICE behalf and entitled to benefits
according to the provisions of this Act.
He may, however, continue to pay the
total contributions to maintain his right
to full benefit.
 SSS
(RA 8282)
GSIS
(RA 8291)
EFFECTIVE DATE Employer: 1st day of operation  
OF COVERAGE Employee: 1st day at work
Self-employed: Upon registration
BENEFIT
S SSS
(RA 8282)
GSIS (RA 8291)
Shall be the highest of the following amounts: The amount shall be:
 
1. 300 + [20% x [Ave monthly salary credit]] + [2% x [Ave monthly a. 37.5% x [revalued ave. monthly compensation],
salary credit ] x [# of cash credited years of service in excess of plus
10 years]] or b. 2.5 x [revalued ave. monthly compensation] x
  [years in service in excess of 15 years]
2. 40% x (ave monthly salary credit) or  
  The monthly pension shall not exceed 90% of the
3. 1,000; provided, that the monthly pension shall in no case be average monthly compensation.
paid for an aggregate amount of less than sixty (60) months.  
  It shall not be less than P2,400 for those with 20
MONTHLY Note: Notwithstanding the abovementioned, the minimum pension years of service and not less than P1,300 for
PENSION shall be 1,200 for members with at least 10 credited years of service
and 2,400 for those with 20 credited years of service.
everyone else.

 
Dependents' Pension. - Where monthly pension is payable on
account of death, permanent total disability or retirement,
dependents' pension equivalent to: 10% of the monthly pension or
P250, 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 or illegitimate
children, the former shall be preferred.
 SSS
(RA 8282)
GSIS
(RA 8291)
Dispute SSC CA [Rule 43; question of law and GSIS CA[Rule 43]SC [Rule 45];
Settlement fact] SC [Rule 45; question of law only] appeal does not stay execution
Prescriptive period 20 yrs 4 yrs
BENEFIT
S SSS
(RA 8282)
GSIS (RA 8291)
Shall be the highest of the following amounts: The amount shall be:
 
1. 300 + [20% x [Ave monthly salary credit]] + [2% x [Ave monthly a. 37.5% x [revalued ave. monthly compensation],
salary credit ] x [# of cash credited years of service in excess of plus
10 years]] or b. 2.5 x [revalued ave. monthly compensation] x
  [years in service in excess of 15 years]
2. 40% x (ave monthly salary credit) or  
  The monthly pension shall not exceed 90% of the
3. 1,000; provided, that the monthly pension shall in no case be average monthly compensation.
paid for an aggregate amount of less than sixty (60) months.  
  It shall not be less than P2,400 for those with 20
MONTHLY Note: Notwithstanding the abovementioned, the minimum pension years of service and not less than P1,300 for
PENSION shall be 1,200 for members with at least 10 credited years of service
and 2,400 for those with 20 credited years of service.
everyone else.

 
Dependents' Pension. - Where monthly pension is payable on
account of death, permanent total disability or retirement,
dependents' pension equivalent to: 10% of the monthly pension or
P250, 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 or illegitimate
children, the former shall be preferred.
BENEFIT
S SSS
(RA 8282)
GSIS (RA 8291)
Eligibility requirements: Eligibility requirements:
1. 120 monthly contributions; 1. 15 years service
2. Age: 65 years old OR a member who has reached 60 years may also avail if 2. 60 years of age; and
he is already separated from employment or has ceased to be self- 3. Not receiving pension benefit from permanent total
employed. disability.
   
Benefit- entitlement to monthly pension from retirement until death. Note: Retirement is compulsory for employees 65 years of
  age who have rendered at least 15 years of service; if
The monthly pension shall be suspended upon the reemployment or employee has less than 15 years of service, he may be
resumption of self-employment of a retired member who is less than 65 years allowed to continue in accordance with Civil Service laws.
old.  
RETIREMENT  
In case of death of member
Benefit- Choice between:
a. 60 x [basic monthly pension] lump sum payment at the
BENEFITS 3. Primary beneficiaries (PB) as of the date of retirement shall be entitled to
receive the monthly pension; OR
time of retirement PLUS basic monthly pension payable
monthly for life after expiry of the 5-yr guaranteed
4. If no PB and died within 60 months from the start of pension, Secondary period which is already covered by the lump sum; OR
Beneficiaries (SB) shall be entitled to a lump sum benefit equivalent to the b. Cash payment equivalent to 18 x [basic monthly
total monthly pensions corresponding to the balance of the 5 year pension] PLUS monthly pension for life immediately
guaranteed period, excluding the dependent’s pension. but with no 5-yr guarantee.
  Note: subject to periodic adjustment
Lump Sum Alternative- Member may opt to receive his first 18 monthly
pensions in lump sum BUT such is discounted at a preferential rate of interest
 
*A member who is sixty (60) years old at retirement and who does not qualify
for pension benefits under paragraph (a) above, shall be entitled to a lump sum
benefit equal to the total contributions paid by him and on his behalf: Provided,
That he is separated from employment and is not continuing payment of
contributions to the SSS on his own.
BENEFIT
S SSS
(RA 8282)
GSIS(RA 8291)
Eligibility requirement: Eligibility requirement:
Member who has paid at least 36 monthly A member who suffers permanent
contributions PRIOR to the semester of disability disability for reasons not due to his
shall be entitled to the monthly pension. grave misconduct, notorious negligence,
In case the member dies, it would be given the same habitual intoxication, or willful intention
treatment as a retiree dying. to kill himself or another, shall be
For PERMANENT PARTIAL DISABILITY, the entitled to the benefits provided
PERMANENT pension is not lifetime. Also, the monthly pension Employee is:
benefit shall be given in lump sum if it is payable for In service at the time of disability; or
DISABILITY less than 12 months. Even if separated, he has paid at least 36
BENEFITS For MULTIPLE PARTIAL DISABILITIES, they monthly contributions within the 5year
shall be additive when related or deteriorating-the period immediately prior to disability
percentage shall be equal to the number of months the OR has paid a total of at least 180
partial disability is entitled to, divided by 75 months. monthly contributions prior to disability;
(e.g. loss of sight in 1 eye> 25/75; loss of arm> 50/75; and
if both occur due to same cause, then 25/75 + 50/75= Member is not enjoying old-age
100% so treated as if it were permanent total retirement benefit.
disability.  
BENEFIT
S SSS
(RA 8282)
GSIS (RA 8291)
Lump Sum Alternative- monthly pension X the number of monthly Benefit for Permanent Total Disability
contributions paid to the SSS OR 12x monthly pension, whichever is Monthly income benefit for life equal to basic
higher. (for members who have not paid at least 36 monthly monthly pension- This is effective from date of
contributions) disability;
Note: A member who 1. Has received a lump sum benefit; and 2. Is If member is in service at the time of disability and
reemployed not earlier than one year from date of disability shall he has paid at least 180 monthly contributions, in
again be subject to compulsory coverage and shall be considered a addition to the monthly income benefit, he shall
new member. receive an additional cash payment of 18 times basic
monthly pension.
The following disabilities shall be deemed permanent total:  
PERMANENT   To the ineligible- If member has rendered at least 3
DISABILITY "1. Complete loss of sight of both eyes;
 
years of service, then he shall receive cash payment
equal to 100% of ave. monthly compensation for
BENEFITS "2. Loss of two limbs at or above the ankle or wrists; each year of service [essentially total amount of
  contributions made] or 12,000, whichever is higher.
"3. Permanent complete paralysis of two limbs;
  Permanent Partial Disability
"4. Brain injury resulting to incurable imbecility or insanity; and He shall receive a cash payment in accordance with
  a scheduled of disabilities to be prescribed by the
"5. Such cases as determined and approved by the SSS. GSIS provided that he also satisfies the conditions
  above.

Permanent total cases- same as SSS

BENEFIT
S SSS
(RA 8282)
GSIS
(RA 8291)
 
Complete and Permanent Number of Months
loss use of
Permanent Partial cases:
One thumb 10
(1) complete and permanent loss of
One index finger 8
the use of:
 
One middle finger 6
(i) any finger
One right finger 5
(ii) any toe
PERMANENT One little finger 3
(iii) one arm
DISABILITY One big toe 6 (iv) one hand
One hand 39 (v) one foot
BENEFITS One arm 50 (vi) one leg
One foot 31 (vii) one or both ears
One leg 46 (viii) hearing of one or both ears
One ear 10 (ix) sight of both eyes
Both ears 20  
Hearing of one ear 10 "(2) such other cases as my be
Hearing of both ears 50 determined by the GSIS
Sight of one eye 25
BENEFITS
SSS
(RA 8282)
GSIS (RA 8291)
Eligibility requirements and other conditions: Eligibility requirements
1. Inability to work due to sickness or injury 1. Employee must be:
2. Confined for at least 4 days either in a hospital or elsewhere with SSS  In service at the time of disability; or
approval;  If separated, he has rendered at least 3 years of service
3. At least 3 months of contributions in the 12month period immediately and paid at least 6 monthly contributions in the 12
before the semester of sickness or injury has been paid; month period immediately prior to disability;
4. All company sick leaves with pay for the current year have been used up; 1. All sick leave credits including CBA sick leaves for the
5. Maximum of 120 days per 1 calendar year[maximum permissible for the current year has been used up; and
same sickness confinements is 240 days for 2 consecutive years] 2. Maximum of 120 days per 1 calendar year[ so

SICKNESS 6. Employer has been notified, or, if separated, voluntary or self-employed

member, the SSS directly notified within 5 days of confinement;
7. Notice to employer or SSS not needed when confinement is in a hospital;  
maximum permissible for the same sickness
confinements is 240 days for 2 consecutive years]

BENEFIT  
notice to employer not required as well when employee became sick or
injured while working or within premises of thee employer.
Benefit- 75% of the current daily compensation for everyday
or fraction thereof of disability or P70, whichever is higher.

Benefit- daily cash allowance paid for the number of days a member is unable to
workdue to sickness or injury equivalent to 90% x [ave daily salary credit]
 
Note: 100% of the daily benefits provided shall be reimbursed by the SSS to said
employer upon receipt of satisfactory proof of such payment and legality
thereof if the ff conditions are met:
8. Er notified SSS of the confinement within 5 calendar days after receipt of
the notification from the Ee
9. If notification is made beyond 5 days, he shall be reimbursed only for each
day of confinement starting from the tenth calendar day immediately
preceding the date of notification to the SSS
10. SSS shall reimburse the employer or pay the unemployed member only for
confinement within the 1-year period immediately preceding the date the
claim for benefit or reimbursement is received by the SSS, except
confinement in a hospital in which case the claim for benefit or
reimbursement must be filed within 1 year from the last day of
confinement.
BENEFITS
SSS
(RA 8282)
GSIS (RA 8291)
Eligibility requirement When member dies, the primary beneficiaries are
entitled to ONLY ONE of the ff:
36 monthly contributions prior to the semester 1. Survivorship pension
of death a. If he was in the service when he died; or
b. Even if separated from the service, he has at
  least 3 years of service and has paid 36 monthly
Benefit- monthly pension to PB; OR a lump sum contributions within the 5 years immediately
benefit equivalent to 36 x the monthly pension preceding death; or
c. Even if separated from the service, he has paid
to SB. 180 monthly contributions prior to death.
DEATH  
To those ineligible- lump sum benefit which
 
1. Survivorship pension plus cash payment of
100% ave. monthly compensation for every
BENEFITS shall be higher between the two: year of service [essentially, pension plus total
contributions made]
 Monthly pension x 12; OR a. If he was in the service when he died; and
 Monthly pension x # of monthly b. With 3 yrs of service
contributions  
1. Cash payment equivalent to 100% ave monthly
compensation for each year of service he paid
contributions or 12,000, whichever is higher
a. With 3 yrs of service; and
b. He has failed to qualify in the prior 2 schemes.
BENEFITS
SSS
(RA 8282)
GSIS
(RA 8291)

12,000 in cash or in kind, to The amount of funeral benefits

shall be determined and
help defray the cost of funeral specified by GSIS but shall not be
expenses upon the death of a less than 12,000: provided, that
it shall be increased to at least
member, including a 18,000 after 5 years and shall be
permanently totally disabled paid upon the death of:
FUNERAL member or retiree. a. An active member;
b. Member separated from
BENEFITS service but still entitled to
funeral benefit;
c. Pensioner
d. Retiree who at the time of
retirement was of
pensionable age but opted to
retire under RA 1616
BENEFITS
SSS
(RA 8282)
GSIS
(RA 8291)
Eligibility requirements:
1. A female member
2. Paid at least 3 monthly contributions in the 12th month period
immediately preceding the semester of her childbirth or
miscarriage-
 
Shall be paid a daily maternity benefit equivalent to 100% of
her ave. daily salary credit for 60 days or 78 days in case of
caesarian delivery, subject to the following conditions:
 
(a) Ee shall have NOTIFIED her Er of her pregnancy and the
probable date of her childbirth, which notice shall be
transmitted to the SSS;
MATERNITY  
"(b) The FULL PAYMENT shall be advanced by the employer
LEAVE within thirty (30) days from the filing of the maternity leave
application;
BENEFITS  
"(c) That payment of daily maternity benefits shall be a BAR
to the recovery of sickness benefits for the same period;
 
"(d) shall be paid only for the first four (4) deliveries or
miscarriages;
 
"(e) That the SSS shall immediately reimburse the employer
of 100% of the amount of maternity benefits advanced to
the employee by the employer upon receipt of satisfactory
proof of such payment and legality thereof; and
 
"(f) That if an employee member should give birth or suffer
miscarriage without the required contributions having been
BENEFITS
SSS
(RA 8282)
GSIS
(RA 8291)

SSC Resolution No. 669. GSIS website provides

Moreover, certain circulars for this
provide for treatment of
salary loans and more flexible
LOAN payment terms
condonation for delinquent
or

payers. SSS website also

shows loans.
BENEFITS
SSS
(RA 8282)
GSIS(RA 8291)
  Eligibility requirement:
1. 60 years of age, or separated from service
with at least 3 years but not over 15 years
served;
2. Below 60 yrs of age, but at least 15 yrs of
service rendered.
 
Benefit
3. For 60 years of age or separated from
SEPARATION service with 3-15 years of service: cash
payment of 100% of ave. monthly
BENEFITS compensation for each year of service
[essentially, total amount of
contributions], or 12,000, whichever is
higher
4. Below 60 yrs of age and at least 15 yrs of
service: cash payment equivalent to 18x
monthly pension at the time of
resignation or separation plus an old-age
pension benefit equal to basic monthly
pension.
BENEFITS
SSS
(RA 8282)
GSIS
(RA 8291)
  Eligibility requirements
1. Employee separated from service
due to abolition of office or
position; and
2. Employee has been paying
integrated contributions for at
UNEMPLOYMENT least 1 year prior to separation.
BENEFITS  
Benefit
Monthly cash payments of 50% of
ave. monthly compensation for a
duration which is proportional to
years rendered, ranging from 2
months to 6 months.
BENEFITS
SSS
(RA 8282)
GSIS
(RA 8291)

  Beneficiaries are entitled

to the ff:
1. Basic survivorship
pension which is 50% of
basic monthly pension;
SURVIVIORSHIP and
BENEFITS
2. Dependent children’s
pension not exceeding
50% of the basic
monthly pension.