SOCIAL SECURITY

SYSTEM ACT
RA 11199
 Social security is the protection that a
society provides to individuals and
households to ensure access to
Social health care and to guarantee
income security, particularly in
cases of old age, unemployment,
Security sickness, invalidity, work injury,
maternity or loss of a breadwinner.
– International Labor Organization
 An Act Rationalizing and Expanding

Republic the Powers and Duties of the

Social Security Commission to
Ensure the Long-Term Viability of the
Act No. Social Security System, Repealing for
the Purpose Republic Act No. 1161,
as Amended by Republic Act No.
11199 8282, Otherwise Known as the
"Social Security Act of 1997”
 The Act shall be known as “Social

SEC 1 Security Act of 2018”

Short Title Former Names:

Social Security Law (RA 1161)

Social Security Act of 1997 (RA 8282)

 It is the Policy of the State:

To establish, develop, promote and

perfect a sound and viable
tax-exempt social security system

Sec 2 suitable to the needs of the people.

To promote social justice through
savings, and ensure meaningful
Declaration of Policy social security protection to
members and their beneficiaries
against the hazards of disability,
sickness, maternity, old age, death,
and other contingencies resulting in
loss of income or financial burden.
 SSS shall be:

Sec 3 Established as a GOCC

Creation of Social Security System (SSS) Directed and controlled by a

Social Security Commission
 Secretary of Finance – Ex
Officio Chairperson
SSS President and CEO –
Vice-Chairperson
Secretary of Labor and Employment –
Ex Officio Member
3 representatives from a workers’
Composition of the Commission group – Appointive Members
3 representative from an employers’
group – Appointive Members
 3 years, extendable for another 3
years.

Term of Office of the Appointive

Members
 Shall be vested in the SSS
President who shall serve as the
Chief Executive Officer.
SSS Operations and Management
 Shall be appointed by the President.

Shall be removed on the following grounds:

- Physical and mental incapacity for

more than 6 months.

- Being guilty of fraudulent or illegal

acts and omissions.

- No longer qualified.
SSS President/CEO
- Poor performance as evaluated by
the Governance Commission for
GOCCs (GCG).
 Responsible in the conduct of the necessary
actuarial studies. And present
recommendations on premiums,
investments and other related matters.

Appointed by the Commission.

Shall be removed on the following grounds:

- Gross incompetence

- Gross inefficiency

- Disloyalty
Office of the Actuary - Conflict of interest

- Dishonesty

- Serious misconduct
 Shall be fixed by the Commission

Compensation of SSS Personnel

 The Commission Shall:

● Formulate rules and regulations

● Establish a provident fund for the
members
Maintain a provident fund for the
Sec 4
●
SSS Officials and Employees
● Conduct continuing actuarial
studies
Powers and Duties of the Commission ● Approve restructuring proposals
Authorize cooperatives to collect
and SSS ●
SSS contributions of their
members
● Compromise interests, penalties, or
civil liabilities to SSS in connection to
investments under Section 26
● Condone penalties imposed upon
delinquent employers
● Implement the rate of contributions
● Develop and administer a special
social security program for workers,
with unique economic, social, and
geographic situations, as determined
by the Commission
● Approve, confirm, pass upon or review
any and all actions of the SSS
The SSS Shall:

● Submit annually not later than April

30, a public report to the President
and to the Congress covering its
operations
● Require the Chief Actuary to submit a
valuation report on the SSS benefit
program every three (3) years, or more
frequently as may be necessary
● Establish offices of the SSS
● Enter into agreements or contracts
● Adopt or approve the annual and
supplemental budget of receipts and
expenditures
● Set up its accounting system
● Require reports, compilations and
analyses of statistical and economic data
and to make investigations as may be
needed for the proper administration
● Acquire, develop and dispose property
● Acquire, receive, or hold, by way of
purchase, expropriation or otherwise,
public or private property for the purpose
of undertaking housing projects preferably
for the benefit of low-income members
and for the maintenance of hospitals and
institutions for the sick, aged and disabled,
as well as schools for the members and
them immediate families
● Enter into agreement with the
GSIS or any other entity,
enterprise, corporation or
partnership for the benefit of
members transferring from one
system to another
● Sue and be sued in court
● Perform such other corporate
acts
 WHO CAN AVAIL: SSS Members
WHAT: A cash benefit granted either as a
monthly pension or a lump sum amount to
a member who becomes permanently
disabled, either partially or totally
CONDITIONS:
SEC 13-A ● The member has paid at least 1 month
of contribution before the semester of
disability
Permanent Disability Benefits ● To qualify for a monthly disability
pension, he/she must have paid at
least 36 monthly contributions prior to
the semester of disability.
● If with less than 36 monthly
contributions, he/she is granted a
lump sum amount.
 WHO CAN AVAIL: SSS Member’s Family

WHAT: A funeral grant shall be paid to

help defray the cost of funeral expenses

SEC 13-B upon the death of a member, including

permanently totally disabled member
or retiree.
Funeral Benefits
AMOUNT:

● Equivalent to Twelve Thousand

pesos (in cash or in kind)
 WHO: Self-employed, voluntary, OFW,
non-working spouse, and member
separated from employment
WHAT: A daily cash allowance paid for the
number of days a member is unable to
work due to sickness or injury.

SEC 14 CONDITIONS:
● unable to work due to sickness or
injury and is confined either in a
Sickness Benefit hospital or at home for at least four (4)
days;
● Has paid at least three (3) months of
contributions within the 12-month
period immediately preceding the
semester of sickness or injury;
● Has duly notified the SSS directly of
the fact of sickness or injury.
 WHO: Female SSS members

WHAT: She shall be paid a daily

maternity benefit equivalent to one
hundred percent (100%) of her average
daily salary credit for sixty (60) days or

SEC 14-A seventy-eight (78) days in case of

caesarian delivery

Maternity Leave Benefit CONDITIONS:

● She has paid at least three (3)

monthly contributions in the
twelve-month period immediately
preceding the semester of her
childbirth or miscarriage
 WHO: SSS members not over sixty (60) years of age

WHAT: Shall be paid benefits in the form of monthly

cash payments equivalent to 50% of the average
monthly salary credit for a maximum of 2 months:

CONDITIONS:

SEC 14-B ● Has paid at least 36 months contributions 12

months of which should be in the
eighteen-month period immediately
preceding the involuntary unemployment or
Unemployment Insurance or Involuntary separation
Separation Benefits. ● An employee who is involuntarily unemployed
can only claim unemployment benefits once
every three (3) years
● In case of concurrence of two or more
compensable contingencies, only the highest
benefit shall be paid.
 WHO: Agent, Attorney or other person in charge of the
preparation, filing or pursuing benefits

WHAT: The SSS shall promptly pay the benefits provided

in this Act to such persons as may be entitled thereto in
accordance with the provisions of this Act

PROVIDED:

That the SSS shall pay the retirement benefits on

SEC 15
●
the day of contingency to qualified members who
have submitted the necessary documents at least 6
months before;
● That the beneficiary who is a national of a foreign
Non-Transferability of Benefits country shall not be entitled to receive any benefit
● That the Commission may direct payments without
regard to nationality or country of residence
● That if the recipient is a minor or a person
incapable of administering his own affairs, the
Commission shall appoint a representative
● That in case of death benefits, if no beneficiary
qualifies, said benefits shall be paid to the legal
heirs in accordance with the law of succession.
 The SSS and all its assets and properties, all
contributions collected and all accruals and income
or investment earnings as well as all supplies,
equipment, papers or documents shall be exempt
from any tax, assessment, fee, charge, or customs
or import duty; and all benefit payments made by
the SSS shall likewise be exempt from all kinds of
taxes, fees or charges, and shall not be liable to
SEC 16 attachments, garnishments, levy or seizure by or
under any legal or equitable process whatsoever,
either before or after receipt by the person or
persons entitled thereto, except to pay any debt of
Exemption from Tax, Legal Process and the member to the SSS.
Lien. No tax measure of whatever nature enacted shall
apply to the SSS, unless it expressly revokes the
declared policy granting tax-exemption to the SSS.

Any tax assessment imposed against the SSS shall

be null and void.
 WHO: Agent, Attorney or other person in
charge of the preparation, filing or pursuing
benefits

WHAT:

● NO demand or charge for his services any

fee

SEC 17 ●

●
Any stipulation to the contrary shall be
null and void.
Retention or deduction from benefit
granted for payment for such services is
FEE OF AGENTS, ATTORNEYS, ETC prohibited

EXCEPT:

● Member of the bar who appear as

counsel in case heard by the Commission
● Not exceed 10% of the benefits award
● Payable after actual payment of benefits
 ● WHEN: beginning last day of
the calendar month and every
SEC 18 oath thereafter
● HOW:Deducted and withheld
EMPLOYEE’S CONTRIBUTION from employees monthly
Salary. Monthly Salary Credits
 WHEN: Beginning the last day of
the month of employees

SEC 19 compulsory coverage

- Shall not be deducted from

EMPLOYER’S CONTRIBUTION employees compensation
- Quarterly collection list to be
submitted to SSS
The New SSS Contribution Table in 2022

This table is the summary

of the new SSS monthly
contributions brackets in
2022. It contains the
complete membership
categories for employed,
self-employed, voluntary,
OFW, and non-working
spouse.
 Contribution is determined by the
MONTHLY EARNING declared at

SEC 19 A the time of registration

Shall pay both employer and

CONTRIBUTION OF SELF EMPLOYED employee contribution
MEMBERS
Under Republic Act
10361 or the Domestic
Workers Act or the
Batas Kasambahay,
the household
employers pays the
entire SSS contribution
if the kasambahay
earns less than P5,000
per month.
 WHO: Congress
SEC 20 WHAT: Appropriate fund

WHERE: National Treasury

GOVERNMENT CONTRIBUTION
WHEN: Annually
 The Government of the Republic
of the Philippines accepts general

SEC 21 responsibility for the solvency of

the SSS.

Government Guarantee
 - remitted to the SSS within the
first ten (10) days of each
calendar month

SEC 22 - delinquent employer shall

pay besides the contribution
Remittance of Contributions a penalty thereon of two
percent (2%) per month
 SEC 22-A Self-employed members shall
remit their monthly contributions
quarterly
Remittance of Contributions of
Self-Employed Member
 Payment may be made in cash,

SEC 23 checks, stamps, coupons, tickets,

or other reasonable devices that
the Commission may adopt.
Method of Collection and Payment
 - Each employer shall immediately report to
the SSS the names, ages, civil status,
occupations, salaries and dependents of all
his employees who are subject to
compulsory coverage

SEC 24 - Should the employer misrepresent the true

date of employment, such employer shall
pay to the SSS damages

Employment Records and Reports

- The records and reports duly accomplished
and submitted to the SSS by the employer
or the member, as the case may be, shall
be kept confidential by the SSS
 Each covered self-employed
member shall, within thirty (30)
days from the first day he started
the practice of his profession or
business operations, register and
SEC 24-A report to the SSS his name, age,
civil status, and occupation,
Report and Registration of the average monthly net income and
his dependents.
Self-Employed Member.