In the Philippines, the death of a spouse triggers a range of legal entitlements for the surviving spouse, encompassing private life insurance proceeds, social security benefits, government service insurance, employer-provided death benefits, and other statutory allowances. These claims are governed primarily by the Insurance Code of the Philippines (Republic Act No. 10607, as amended), the Social Security Act of 1997 (Republic Act No. 8282, as amended), the Government Service Insurance System Act of 1997 (Republic Act No. 8291, as amended), the Family Code of the Philippines (Executive Order No. 209, as amended), the Civil Code provisions on succession and conjugal property, and specific regulations from agencies such as the Social Security System (SSS), Government Service Insurance System (GSIS), Home Development Mutual Fund (Pag-IBIG), and the Philippine Health Insurance Corporation (PhilHealth). The surviving spouse, as the primary beneficiary under most regimes, occupies a privileged position, but strict documentary, procedural, and timeliness requirements apply. Failure to comply can result in forfeiture or protracted litigation.

Legal Framework and Nature of Entitlements

Philippine law distinguishes between contractual insurance proceeds and statutory death benefits. Life insurance proceeds payable to a named beneficiary (including the spouse) do not form part of the deceased’s estate and are not subject to probate proceedings (Insurance Code, Section 11; Civil Code, Article 2011). They are exempt from the claims of creditors of the insured, except when the designation is revocable and the estate is named, or in cases of fraud or undue influence. In contrast, statutory benefits from SSS, GSIS, Pag-IBIG, and similar funds are social legislation designed to provide immediate financial relief and are impressed with public interest; they are non-transferable and exempt from attachment or garnishment (SSS Act, Section 16; GSIS Act, Section 39).

The property regime of the marriage—absolute community of property (default under the Family Code) or conjugal partnership of gains—determines whether policy premiums paid during marriage are considered conjugal funds. However, once the proceeds are paid to the designated spouse-beneficiary, they become the separate property of the survivor, subject only to the rules on legitime if children exist. If no beneficiary is designated, proceeds fall into the estate and are distributed according to intestate succession rules, where the surviving spouse receives one-half of the conjugal property plus a share as compulsory heir (Civil Code, Articles 996–1000; Family Code, Article 102).

Remarriage of the surviving spouse generally terminates monthly survivorship pensions under SSS and GSIS but does not affect lump-sum insurance proceeds already received.

Eligibility of the Surviving Spouse

A “legal spouse” is one whose marriage is valid and subsisting at the time of the deceased’s death. The surviving spouse must present a certified true copy of the marriage certificate issued by the Philippine Statistics Authority (PSA). Annulment, declaration of nullity, or legal separation that has become final before death disqualifies the claimant. Bigamous or void marriages do not confer beneficiary status.

Common-law or live-in partners may qualify as “dependent spouses” under SSS and GSIS only if they meet the criteria of cohabitation for at least five years, no legal impediment to marriage, and proper declaration in the member’s records (SSS Act, Section 8(e); GSIS Act, Section 2(b)). However, a legally married surviving spouse retains primary and priority status; the live-in partner’s claim is secondary and arises only in the absence of a legal spouse and legitimate children.

Children (legitimate, illegitimate, or legally adopted) are co-primary beneficiaries and share equally with the spouse in monthly pensions. If the deceased left no children, the spouse receives the full benefit. Parents become secondary beneficiaries only in the absence of spouse and children.

Types of Death Benefits and Insurance Available to the Surviving Spouse

Private Life Insurance Proceeds
Individual or group life insurance policies (term, whole life, endowment, variable life) typically pay the face amount plus any riders (accidental death, critical illness) directly to the designated spouse. Double-indemnity clauses apply in cases of accidental death. Claims must be filed within the period stipulated in the policy, usually one to two years from death; beyond this, the action prescribes under the Insurance Code, Section 63, and Civil Code, Article 1144.
SSS Death Benefits
- Lump-sum death benefit: Fixed amount (currently ranging from ₱12,000 to ₱20,000 depending on the number of contributions) plus the remaining balance of the five-year guaranteed period if the member was receiving a monthly pension.
- Monthly survivorship pension: 40% of the deceased member’s monthly pension, payable for life or until remarriage, provided the spouse is not disqualified.
- Funeral benefit: Up to ₱40,000 (as of the latest schedule) upon submission of burial expenses proof.
  Eligibility requires the deceased to have at least 36 months of contributions before death for full pension; fewer months yield only lump-sum.
GSIS Death Benefits (for government employees)
- Basic life insurance proceeds (computed as a multiple of salary).
- Survivorship pension: 50% of the basic monthly pension.
- Funeral benefit: Up to ₱50,000.
- Optional life insurance and retirement gratuity portions payable to designated beneficiaries.
Pag-IBIG Fund Benefits
- Death benefit equivalent to the member’s total accumulated value plus dividends, payable to the surviving spouse as first priority.
- Funeral benefit of ₱30,000 for active members.
PhilHealth Benefits
PhilHealth does not provide a direct death benefit, but the surviving spouse may claim reimbursement for the deceased’s last hospitalization or avail of the “Z Benefit” packages if applicable. Burial expenses are not covered.
Employer-Mandated and Collective Bargaining Agreement Benefits
Labor Code Article 283 (now renumbered under RA 10911) requires separation pay in cases of death equivalent to at least one-half month’s salary per year of service. Many companies maintain group life insurance or death assistance plans ranging from one to three times annual salary.
Specialized Benefits
- Overseas Filipino Workers (OFWs): OWWA provides ₱100,000 death benefit (natural causes) or ₱200,000 (accidental), plus repatriation and burial assistance.
- AFP/PNP personnel: Additional gratuity and pension under PD 1638 and RA 6975.
- Private sector employees covered by collective bargaining agreements may have enhanced benefits.

Documentary Requirements (Common to All Claims)

PSA-issued Death Certificate (original and two photocopies).
PSA-issued Marriage Certificate.
Valid government-issued IDs of claimant (PhilID, passport, driver’s license, SSS/GSIS ID).
Birth certificates of dependent children (if claiming on their behalf).
Original insurance policy or certificate, with latest premium payment receipt.
Affidavit of surviving spouse attesting to relationship and that no disqualification exists.
For SSS/GSIS: Member’s SSS/GSIS number, latest contribution records, and notarized claim form.
Proof of funeral expenses (official receipts, burial permit) for funeral benefits.
In contested cases: Court order or affidavit of surviving heirs waiving claims.

All documents must be original or certified true copies; PSA documents are mandatory and cannot be substituted by church certificates alone.

Step-by-Step Claiming Procedure

Private Insurance

Notify the insurer within the policy’s notice period (usually 30 days).
Submit completed claim form, death certificate, policy, proof of insurable interest (marriage certificate), and autopsy report (if accidental).
Insurer investigates (typically 15–60 days); payment follows approval.
If denied, demand letter followed by civil action within the prescriptive period.

SSS

Register death online via My.SSS portal or visit any SSS branch.
Submit documents; processing takes 1–2 months for lump sum, longer for pension.
Pension is released monthly through bank or SSS disbursement centers.

GSIS

File at the GSIS office where the deceased was last assigned or at the main office.
Electronic submission via GSIS website is available for basic claims.

Pag-IBIG
Online claim via Member Portal or branch visit; funds released within 10 working days for complete documents.

All government agencies now accept electronic submissions through their respective portals, reducing physical visits.

Time Limits and Prescription

Insurance claims: As stipulated in the policy, but not less than the two-year period under Insurance Code, Section 63.
SSS death benefits: Ten years from the date of death for lump sum; no prescription for monthly pension if the claimant remains qualified.
GSIS: Similar ten-year period for most claims.
Pag-IBIG: Within five years.

Late filing may be excused only upon proof of fraud, mistake, or excusable neglect, subject to agency discretion or court ruling.

Tax Treatment

Life insurance proceeds received by the surviving spouse are exempt from income tax and estate tax when the beneficiary is irrevocably designated (National Internal Revenue Code, Section 32(B)(1) and Section 85(E)). SSS and GSIS benefits are likewise exempt from withholding tax and estate tax. Funeral benefits are non-taxable. However, any interest accruing on delayed proceeds is subject to final withholding tax.

Common Issues and Legal Remedies

Disputed Beneficiary Designation: Resolved by the insurance contract itself; courts uphold clear designations absent fraud (Joaquin v. Philippine Life Insurance, G.R. No. 147211).
Missing Documents: PSA can issue late registration or delayed death certificates upon court order.
Denial of Claim: File an administrative appeal within 30–60 days, then petition for review under Rule 43 of the Rules of Court.
Multiple Marriages: The first valid subsisting marriage prevails; subsequent bigamous spouses have no claim.
Bankruptcy of Insurer: The Insurance Commission maintains a Guarantee Fund.
OFW Cases: Claims may be filed at POEA or OWWA even if death occurred abroad, provided proper consular authentication.

Surviving spouses facing complex estates should consider consulting a lawyer for simultaneous probate and beneficiary claims to avoid conflicting distributions.

This framework constitutes the complete body of law, procedure, and practical considerations governing claims for death benefits and insurance by surviving spouses in the Philippines as of the prevailing statutes and jurisprudence. Strict adherence to documentary and timeliness requirements remains the key to successful recovery.