COMPULSORY COVERAGE
MEMBERSHIP COVERAGE Individuals who are required by law to be covered include:
SOCIAL
Private sector employees
- ≤ 60 yrs old; effective on the first day of employment
Self-employed individuals
SECURITY
- Not derived from employment, ex: professionals, partners
and single proprietors, actors, scriptwriters and news
correspondents, and professional athletes
- Effective upon registration with the SSS
COMPULSARY Overseas Filipino Domestic Workers
SYSTEM
Self-Employed - ≤ 60 yrs old with income not less than P1,000/month
Employees Workers
Individuals - Effective upon rendering at least one month of service
(OFWs)
OFWs (land- and sea-based)
- ≤ 60 yrs old; all sea-based and land-based OFW
LAW(RA 11199)
Sea-based: 1st day of employment
Land based: based on the provisions of the BLAs
Land based not covered under BLAs: month and
year of the first contribution payment
VOLUNTARY Retirees Opting VOLUNTARY COVERAGE
Non-working
for Additional
Separated
Individuals who choose to contribute even if they are not Securing the Future of Filipinos
spouse Members
Contributions formally employed include: Through Social Protection
Non-working spouses of SSS members
- full time managing household and family affairs,
Your Comprehensive Guide to the Key Features and Provisions of RA 11199
not engaged in other vocation/employment
Separated members
- employee under cumpolsary but separated, PURPOSE AND OVERVIEW
continues to pay contribution
EXPANDED
Coverage Under RA 11199
Labor Protection: Safeguards working women,
Kasambahay Farmers Fisherfolks Overseas Filipino workers (except for Filipino minors, and vulnerable groups.
permanent migrants)
- upon termination of employment overseas Social Justice: Promotes well-being and economic
- ≤ 60 yrs old; all sea-based and land-based OFW security.
Dependents & Beneficiaries
Government Commitment: Provides meaningful
protection through a viable social security system.
Primary Beneficiaries
EMPLOYMENT RECORDS AND REPORTS:
HISTORY
Spouse Children Enacted as an amendment to the Social Security
until remarried
legitimate, adopted, or illegitimate
under 21, or disabled
Employers are required to: Act of 1997 (RA 8282).
Pay employer contributions
for covered employees Focused on expanding coverage and ensuring the
Secondary Beneficiaries starting on the last day of
fund's sustainability.
the coverage month and
Dependent | Parents
each month after. WHO ADMINISTERS SSS?
or designated individuals if no primary beneficiaries exist SSS
Submit a quarterly list to the The Social Security Commission (SSC), under the
RECORDS President of the Philippines, governs the SSS, which
SSS with the employers’ ID, implements the law.
Key Terms to Remember employees’ names and SSS
numbers, and total contributions paid.
SCOPE
Contribution: Regular Not deduct employer contributions from employees’
payments made by RA 11199 strengthened the SSS as a pension fund
pay. and empowered the Social Security Commission
members to the SSS. Report all employees, regardless of employment by according them autonomy and leeway in
status. decision-making, fiscal and investment
Compensation: Total earnings, including management, and benefit package adjustments.
allowances and non-cash benefits. Comply with required reports and data compilations.
As of 2024, the minimum monthly salary credit
Credited Years of Service: Years with at least six “Social security is not just a law; it is a commitment to (MSC) for SSS contributions is ₱4,000, and the
contributions. the welfare of every Filipino worker.” maximum is ₱20,000. The SSS contribution rate is
14%, with the employer contributing 9.5% and the
Contingency: Events triggering benefits, like PREPARED BY: (1343)
employee contributing 4.5%.
retirement or illness. (01)-(02)-(03)-(08)-(11)-(13)-(15)-(18)-(23)-
(33)-(37)-(40)-(41)-(45)-(35)-(42)-(43)
The system
PENSIONS, RETIREMENT, AND OTHER offers protection
BENEFITS CONTRIBUTIONS
for contingencies.
Each benefit has a
minimum requirement
PENAL CLAUSES
IN SSS (2024)
that a
member must
Prision Correccional in its
meet to
qualify False statements, fraud, and medium and maximum
RETIREMENT PENSION/BENEFIT by Membership Coverage misuse of funds periods and a fine of not more
Eligibility: under RA 11199 than P5,000
At least 60 yrs old and separated from employment
with at least 120 monthly contributions (10 years). Non-compliance with the SSS
Employees (Private) Self-Employed OFWs
Mandatory retirement at 65 yrs old, regardless of Act & Misappropriation of Fine: P5,000 to P20,000, and
employment status.
Contributions are contributions or loan Imprisonment: 6 years and 1
Amount of Pension: Highest Result of the following: shared by the Pays the full 14% of deductions day to 12
300 + 20% of Ave. monthly salary credit +2% for each employer (9.5%) and declared MSC. Pays the full 14% of years
credited years of service in excess of 10 years +1000 employee (4.5%), declared MSC
1200 if credited years of service between 10-20 yrs; totaling 14% of MSC. Minimum MSC: PHP (same limits as Anyone who unlawfully buys,
2400 if credited years of service 4,000; Maximum MSC: self-employed). sells, uses, transfers,
Employer deducts the PHP 30,000. Fine: P5,000 to P20,000,
Options: employee’s share and
exchanges, or pledges any and
Lump Sum: A one-time payment for members who did not meet the remits the full amount. stamp, coupon, ticket, book, Imprisonment: 6 years
minimum contribution requirement. and 1 day to 12
Monthly Pension: A lifetime monthly benefit. or similar device prescribed
years or BOTH at the
for collecting or paying discretion of the court
DEPENDENTS’ PENSION Members pay the full 14% of declared MSC.
contributions
10% of monthly Pension or 250 whichever is higher
Applicable for:
Dependents: Max. 5 minors from the youngest Separated Employees: Continue contributions after
(Preferred: Legitimate child until 21 yrs old except employment.
Incapacity)
Suspension: Re-employment, Recovery from
Non-Working Spouses: Based on working spouse’s income.
EMPLOYER’S FAILURE
Permanent Disability, and Fail to attend SSS yearly
exam after notice TO REMIT - PRESUMPTION
DEATH BENEFIT Kasambahay Farmers and Fisherfolks
Eligibility:
Primary beneficiaries (spouse and minor children) of a deceased
Employers pay the entire Pays the full 14% of declared
pensioner. MSC.
If no primary beneficiaries exist, secondary beneficiaries (parents) contribution for helpers AMOUNTS PENALTY
may qualify. earning below PHP Government may subsidize
5,000/month. indigent farmers and fisherfolk. Arresto mayor in its
Benefits provided: Does not exceed medium to maximum
Monthly Survivorship Pension: Equivalent to the deceased P40,000 periods
member's pension. NOTE: Members earning above Php 20,000 are required to contribute to the WISP
Funeral Benefit: A lump sum of PHP 20,000 to PHP 40,000, depending on the MSC. (Workers’ Investment and Savings Program), offering additional retirement savings.
Arresto mayor in its
Eligibility: DISABILITY BENEFIT More than P40,000 -
P1,200,000
maximum period to prision
correccional in its minimum
Total or partial permanent disability as certified by an SSS- period
accredited physician.
At least 36 monthly contributions before the disability. Prision correccional in its
More than P1,200,000 - minimum and median
Benefits Provided: METHOD OF P2,400,000 periods
Monthly Disability Pension: Lifetime benefit for total disability.
Lump Sum: For members with fewer than 36 contributions. COLLECTION & Prision correccional in its
More than P2,400,000 maximum period to prision
Additional Benefits: PAYMENT - P4,400,000 mayor in its minimum
Free dependent’s pension for up to five minor or incapacitated
period
children.
SICKNESS BENEFIT Prision mayor in its maximum
Eligibility: period, adding 1 year for each
Incapacity to work due to illness or injury lasting at
More than P4,400,000 additional ₱2,000,000, but the
least 4 days. total penalty which may be
At least 3 monthly contributions w/in the last 12 mos. imposed shall not exceed 20
years
What happens if a member stopped paying contributions?
Amount of benefit:
90% of the member's average daily salary credit
Contributions cease, but benefits are still accessible for previous NOTE: Juridical Persons: If an offense under the Act is committed by an organization, its
for each day of sickness (up to 120 days per year).
managing head, directors, or partners are held liable.
contributions which are subject to specific requirements.
MATERNITY BENEFIT Section 16 of the Social Security Act of 2018
Eligibility:
Female members with at least 3 monthly contributions
REMITTANCE OF CONTRIBUTIONS (Republic Act 11199). All law to the contrary
before childbirth or miscarriage. notwithstanding that SSS and all its assets and
Covers solo parents under the Solo Parents’ Welfare Act. GR: Within the first 10 days of each calendar month following the month properties, all contribution collected and all
for which they are applicable; or Within such time as the Commission accrual thereto and income or investment
Benefits Provided: may prescribe (Sec.22) earnings therefrom as well as supplies,
Expanded Leave: 10 years for employers to file
reimbursement. five minor or incapacitated children. Remedies for Failure to Pay Required Contribution (CAW) equipment, papers and documents shall be
Allowance: Daily cash for childbirth, miscarriage, or a. Collected by SSS in the same manner as taxes are made collectible exempt asYes, payments
well can
as all benefits be made
payment made thro
emergency pregnancy termination. b. Action in court by the Commission by SSS are exempt from all kinds of taxes, fees
100% of the member's average daily salary credit (ADSC) for c. Warrant issued to the Sheriff of the province commanding him to levy
banks and partners.
or charges.
up to 105 days (additional 15 days for solo parents). upon and sell any real and personal property of the debtor
