In the Philippines, the death of a family member who was a dedicated member of the workforce or a government servant entitles their legal heirs or the person who bore the funeral expenses to specific financial assistance. These benefits—primarily administered by the Social Security System (SSS) and the Government Service Insurance System (GSIS)—are designed to provide immediate relief for the costs associated with a decent burial.
I. Social Security System (SSS) Funeral Benefit
The SSS Funeral Benefit is a cash grant paid to help defray the cost of funeral expenses upon the death of a member, including self-employed, voluntary, or overseas Filipino worker (OFW) members.
1. Eligibility Requirements
- Member Status: The deceased must have been a member with at least one (1) contribution paid.
- The Claimant: Priority is given to the surviving legal spouse. If the spouse is unavailable or the expenses were paid by another party, the person who actually paid for the funeral (corroborated by receipts) may claim the benefit.
2. Benefit Amount
Under the current SSS "variable funeral benefit" formula, the amount ranges from a minimum of ₱20,000 to a maximum of ₱60,000, depending on the member's number of contributions and their Average Daily Salary Credit (ADSC).
3. Required Documents
- Death Certificate: Certified true copy issued by the Philippine Statistics Authority (PSA) or the Local Civil Registrar.
- Official Receipt: Issued by the funeral parlor, indicating the name of the deceased and the person who paid.
- Valid IDs: Proof of identity for both the deceased and the claimant.
- Claimant’s Photos: Usually required for digital filing.
II. Government Service Insurance System (GSIS) Funeral Benefit
For government employees and pensioners, the GSIS provides a fixed funeral grant to assist the bereaved family.
1. Eligibility Requirements
- Membership: The deceased must have been an active member at the time of death, a retiree, or a pensioner.
- The Claimant: Payment is made in the following order of priority:
- Surviving spouse.
- The person who can prove they paid for the funeral expenses.
2. Benefit Amount
The GSIS funeral benefit is currently fixed at ₱30,000.
3. Required Documents
- Claim for Funeral Benefit Form: Duly accomplished GSIS form.
- Death Certificate: PSA-authenticated copy.
- Official Receipt: Proof of payment for funeral services.
- Marriage Contract: If the claimant is the surviving spouse (PSA copy).
III. Employees’ Compensation Commission (ECC) Burial Benefit
If the death occurred due to a work-related cause (accident or illness), the beneficiaries may claim an additional benefit under the Employees' Compensation (EC) Program, regardless of whether they were in the private or public sector.
- Amount: The EC funeral benefit is currently ₱30,000 for both SSS and GSIS members (this is separate from and in addition to the standard SSS/GSIS funeral grant).
- Condition: The death must be compensable under the "increased risk" theory or occur while performing official duties.
IV. Procedural Timeline and Prescription
- Prescriptive Period: Claims for funeral benefits must generally be filed within ten (10) years from the date of death. However, it is advisable to file immediately to ease the financial burden.
- Method of Filing: * SSS: Claims are now primarily filed online via the My.SSS Portal. The claimant must have an SSS account and a registered disbursement account (e.g., e-wallet or bank account).
- GSIS: Claims can be filed through GSIS Wireless Automated Processing System (GWAPS) kiosks, over the counter at any GSIS branch, or via email.
V. Summary Table of Benefits
| Agency | Coverage | Standard Amount |
|---|---|---|
| SSS | Private sector / Self-employed | ₱20,000 to ₱60,000 |
| GSIS | Government employees | ₱30,000 |
| ECC | Work-related deaths | ₱30,000 (Additional) |
VI. Legal Considerations for Beneficiaries
It is important to distinguish between Funeral Benefits and Survivorship/Death Pensions.
- The Funeral Benefit is a one-time reimbursement for burial costs.
- The Death/Survivorship Pension is a monthly allowance paid only to primary beneficiaries (legal spouse and dependent children).
If the deceased pensioner was receiving a monthly pension, the beneficiaries must report the death to the respective agency immediately. Failure to do so and the continued withdrawal of the deceased's pension may lead to criminal liability for estafa or fraud under Philippine law.