X. Social Welfare Legislation: SSS (RA 1161) ) GSIS (RA 8291 ECC (PD 626) Statement of Policies

X.
SOCIAL WELFARE LEGISLATION

STATEMENT
OF POLICIES
EMPLOYER
COVERAGE
COMPULSORY
SSS (RA 1161))

To establish, develop, promote and
perfect a
sound and viable tax exempt social
security
system suitable to the needs of the
people which
shall provide employees and their
beneficiaries
protection against the hazards of
disability,
sickness, old age, death and other
contingencies
resulting in loss of income or
financial burden.
Employers in private sector
1. Employees not over 60 years of

age and their
employers.
2. 2. Domestic helpers whose
monthly income
is not less than P1,000.00.
3. Self-employed persons as
determined by the
Commission : a) self-employed
professionals;
b) partners and single proprietors;
c) actors
and actresses, directors, etc; d)
professional
athletes, coaches, trainers, etc. and
e)
individual farmers and fishermen.
GSIS (RA 8291
ECC (PD 626)
All government agencies and

instrumentalities , including
GOCCs
1. Compulsory for all
employees
receiving compensation who
have not
reached compulsory retirement
age
irrespective of employment
status.
*Including barangay and
sanggunian
officials
All employers (private or

public)
Any person compulsorily
covered
by GSIS or SSS
Any person employed as
casual,
emergency, temporary,
substitute
or contractual
VOLUNTARY
BY-ARRANGEMENT
EXEMPTED
EMPLOYMENT
Spouses who devote full time to

managing of
household and family affairs,
UNLESS they
are also engaged in other vocation
or
employment which is subject to
MANDATORY coverage.
2. 2. Filipinos recruited by foreignbased
employers for employment abroad.
3. Employees separated from
employment by
paying TOTAL contribution
(meaning : both
employer and employees share)
Any foreign government,
international
organization or their wholly owned
instrumentality
MAY enter into agreement for the
inclusion of
their employees EXCEPT those
covered by their
own respective civil service
retirement systems.
1. purely CASUAL and not for
purpose or
occupation of the employer.
2. Performed in an alien vessel by
an employee
if he is employed when such vessel
is outside
of the Philippines.
3. By the government of the
Philippines or
1. AFP
2. PNP
3. Contractuals who have no
employer
and employee relationship
* Members of the judiciary and
the
Constitutional Commissions
life
insurance only
BENEFITS
BENEFICIARIES
PRIMARY
SECONDARY
instrumentality or agent thereof.

4. Foreign government of
international
organization.
1. Monthly pension
2. Dependents pension
3. Retirement
4. Death Benefits
5. Permanent Disability benefits
6. Funeral
7. Sickness
8. Maternity
1. Dependent spouse until

remarriage
2. Dependent legitimate,
legitimated or legally
adopted and illegitimate children
1. In the absence of primary

beneficiaries,
dependent parents
1. Life Insurance
2. Retirement
3. Disability
4. Survivorship
5. Separation
6. Unemployment
* Life insurance for the
members of the
judiciary and constitutional
commissions.
1. Legal, dependent spouse
until
remarriage
2. Dependent children defines
as the
legitimate, legitimated, legally
adopted child, including the
illegitimate child, who is
unmarried,
not gainfully employed, not
over the
age of majority, or is over the
age of
majority but is incapacitated
and
incapable of self-support.
1. Dependent parents
2. Legitimate descendants
subject to the
restrictions on dependent
children,
the legitimate descendants
CONTRIBUTIONS
MODE
OF COLLECTION
1. Employers contributions
2. Employees contribution
3. Government contribution
1. For those with employees
Employee
contribution shall be deducted by
the
employees based on an approved
schedule.
Employer shall remit BOTH
EMPLOYEE AND
EMPLOYER contribution to the
system.
2. For self-employed Selfemployed shall pay
BOTH EMPLOYER AND EMPLOYEE
contributions to the system.
3. For government contribution
remitted to the
SSS within the first 10 days of each
calendar
month following the month got
which they are
applicable.
* Contributions under this Act in
case where an
employer refuses or neglects to
pay the same
shall be collected by the SS in the
same manner
as taxes are made collectable
under the National
Internal Revenue Code.
1. Employers contribution
2. Employees contribution
1. The employer shall deduct
each
month from the salary or
compensation of
each employee the contribution
payment.
Employer shall remit to the
system within
10 days the EmployerEmployee
contributions.

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X. Social Welfare Legislation: SSS (RA 1161) ) GSIS (RA 8291 ECC (PD 626) Statement of Policies

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X.

SOCIAL WELFARE LEGISLATION

SSS (RA 1161))

1. Employees not over 60 years of

GSIS (RA 8291

ECC (PD 626)

All government agencies and

All employers (private or

Spouses who devote full time to

instrumentality or agent thereof.

1. Dependent spouse until

1. In the absence of primary

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