Claiming Death Benefits from a Deceased Parent in the Philippines (Plain-English Guide)

This is general information for the Philippine setting. It doesn’t replace advice from a lawyer or the concerned agency. Rules change, and some programs have specific forms or local practices—always double-check with the agency handling your claim.

What “death benefits” usually cover

When a Filipino parent passes away, a child may claim two broad categories of value:

Program benefits tied to the parent’s membership or employment
- SSS (private sector)
- GSIS (government)
- Employees’ Compensation (ECC) for work-related death (through SSS/GSIS)
- Pag-IBIG Fund (provident savings, death benefit, loan insurance)
- OWWA (for active OFW members)
- Private insurance/accident insurance/HMOs
- Employer benefits (final pay, unused leave, company plans)
- Memorial plans/Cooperative benefits/Unions (if any)
Estate assets that pass through succession (inheritance)
- Bank deposits, real estate, vehicles, investments, etc. (handled via estate settlement and BIR estate tax process)

These are different lanes: program benefits are claimed directly from the agency and typically do not require the estate to be settled first; estate assets require estate settlement (Rule 74, Rules of Court) and BIR processing before transfer.

Who can claim: basic rules on “child” beneficiaries

Across programs, a “dependent child” commonly means:

Unmarried and under 21 (SSS/GSIS), or over 21 but permanently incapacitated (disability from childhood); and
Legitimate, legitimated, legally adopted, or (often) illegitimate children recognized under program rules.

Key notes:

SSS (R.A. 11199): Primary beneficiaries are the dependent spouse (until remarriage) and dependent children. If no primary beneficiaries, dependent parents may claim as secondary beneficiaries (usually lump sum). For children, SSS rules cover legitimate, legitimated, legally adopted, and illegitimate children. Illegitimate children share, with special allocation rules when legitimate children also exist.
GSIS (R.A. 8291): Primary beneficiaries are dependent spouse and dependent minor children; there are provisions for dependent parents/other beneficiaries if no primary beneficiaries.

Adult children who are not disabled usually cannot receive a monthly survivors’ pension, but they can claim funeral benefits, Pag-IBIG provident savings, life insurance proceeds (if listed as beneficiary), and their share in the estate.

Proof of filiation typically includes a PSA birth certificate (showing the parent’s name), adoption decree (if adopted), or other acceptable proof under agency guidelines (acknowledgment/AUSF, court order, etc., for illegitimate children).

Master checklist: documents to prepare early

PSA death certificate of your parent
PSA birth certificate(s) of child claimants; adoption decree (if applicable)
Valid government IDs (claimant and, if any, guardian/representative)
Marriage certificate of the deceased (if spouse is a co-beneficiary), CENOMAR/CEMAR when an agency asks to verify marital status
Parent’s numbers and records: SSS/GSIS/Pag-IBIG/PhilHealth/OWWA numbers, employer details, policy numbers, membership IDs, ATM/passbook (for estate), loan/mortgage documents
Bank account details of claimant for electronic payout (per agency requirement)
Special Power of Attorney (SPA) if someone will represent you; agency-specific forms
Medical records/accident report if death was work-related or accidental (for ECC/insurance)
Guardianship papers (or agency “representative payee” approval) for minor beneficiaries

Keep originals and clear photocopies. Bring two IDs whenever possible.

SSS death & funeral benefits (private-sector members)

Core idea: If the deceased parent was an SSS member or pensioner, qualified primary beneficiaries may get a monthly death pension; otherwise, a lump sum may be payable. A funeral benefit is claimable by the person who paid the funeral expenses (often a family member), regardless of beneficiary status.

Eligibility basics

The type/amount of benefit depends on contributions (e.g., number of posted monthly contributions) and whether the member was already on retirement/disability pension.
Primary beneficiaries: dependent spouse (until remarriage) and dependent children.
Children’s shares: There’s an additional dependents’ pension for minor children (up to five). If both legitimate and illegitimate minor children exist, SSS follows allocation rules under the law.
If no primary beneficiaries: dependent parents may receive a lump sum; if none, the legal heirs may claim.

What to do

File the SSS Death Claim (online via My.SSS if enabled for you, or at an SSS branch).
Submit required documents (PSA certificates, IDs, proof of relationship, bank details).
Funeral claim can be filed by the payor of funeral expenses (keep official receipts).
For minor children, SSS pays through a representative payee (usually the surviving parent/guardian) or may require court guardianship for larger sums or special situations.

Timing tips

File as soon as possible. Late filing can reduce retroactive pension months under SSS rules.

GSIS survivorship & funeral benefits (government employees/pensioners)

Core idea: If your parent was a GSIS member or pensioner, qualified primary beneficiaries (dependent spouse and dependent minor children) may receive a survivorship pension/cash benefits. A funeral benefit is also available.

Common elements

Survivorship pension computations depend on member status (active, separated, retiree) and service record.
Minor children may receive a dependents’ pension component.
If the member-retiree dies within the program’s guaranteed period, GSIS provides a guaranteed benefit to survivors (the unexpired balance of the guarantee).
If there are no primary beneficiaries, dependent parents or other beneficiaries recognized by GSIS may claim benefits as allowed.

What to do

Coordinate with the agency HR (if last employer was government) and GSIS.
Submit PSA certificates, service records, and required forms.
For minors, GSIS may require proof of guardianship/representative payee.

Employees’ Compensation (ECC) death benefits (work-related)

Core idea: For work-related injury/illness leading to death, the Employees’ Compensation Program (PD 626) provides death pension for primary beneficiaries and a funeral benefit, administered by:

SSS (private sector), or
GSIS (public sector).

What to do

File an ECC death claim with SSS/GSIS (whichever covers the parent’s employment).
Submit employer’s accident/illness report, medical records, death certificate, proof of relationship, and IDs.
If approved, primary beneficiaries may receive a monthly EC pension (separate from SSS/GSIS regular benefits) plus funeral assistance.

Pag-IBIG Fund (HDMF) death claims

Core idea: Death is a ground to claim a member’s Provident Benefits (the Total Accumulated Value of the member’s savings + dividends). Pag-IBIG also provides a death benefit add-on for qualified claims and loan insurance for Pag-IBIG housing loans (often extinguishing the outstanding balance upon approved claim), subject to policy terms.

What to do

File a Death Claim for Provident Benefits at a Pag-IBIG branch (or via available online channels).
Submit PSA death certificate, proof of relationship (PSA birth certificate), valid IDs, and any beneficiary designation on file.
For housing loans, ask about the Mortgage Redemption Insurance (MRI) claim to settle the loan and release the title (after BIR and registry actions).

OWWA death & burial benefits (for OFWs)

If your parent was an active OWWA member (OFW) at the time of death, you may be entitled to death and burial assistance, with higher amounts for accidental death, plus possible scholarship/education benefits for dependents under certain programs.

What to do

Go to the OWWA Regional Welfare Office (or Philippine Overseas Labor Office for deaths abroad).
Bring OWWA membership proof (or OFW employment docs), PSA death certificate, accident/medical records, proof of relationship, and IDs.

Private life/accident insurance and employer-provided plans

Life/accident insurance pays the named beneficiary on the policy. If no beneficiary is named or the beneficiary predeceased the insured, proceeds may go to the estate.
Some employers provide group life insurance, HMOs, or company death assistance.
What to do: Contact the insurer/HR; submit claim forms, death certificate, proof of beneficiary identity, attending physician/accident report if needed.

Tax note: Life insurance proceeds and SSS/GSIS benefits are generally not subject to income tax to the recipient under the NIRC. Estate tax considerations apply to estate assets, not to policy proceeds paid directly to a named beneficiary.

Employer-side items to request

Final pay: unpaid salary, pro-rated 13th month, monetized unused leaves (if company policy), and any separation/retirement benefits provided by policy/CBAs.
Company clearances and Certificates needed for government claims.

Bring the death certificate, proof of relationship, and IDs. If HR requires a format (e.g., an Affidavit of Heirship), comply and have it notarized.

Estate assets (bank accounts, land, vehicles, investments)

If you’re claiming assets in the parent’s name, you’ll go through estate settlement and BIR estate tax processing before transfer or withdrawal (with limited, regulated exceptions).

A. Settlement paths (no court vs. with court)

Extrajudicial Settlement (EJS) (Rule 74): Allowed if no will, no unpaid debts, and all heirs are of legal age (or represented).
- Heirs execute an Extrajudicial Settlement Deed (or Affidavit of Self-Adjudication if sole heir).
- Publication: Once a week for three consecutive weeks in a newspaper of general circulation.
- File with Register of Deeds (for titled properties) after BIR eCAR issuance.
Judicial settlement: If there’s a will, disagreement among heirs, debts, or minors without proper representation, file a special proceeding in court.

B. BIR estate tax

File the Estate Tax Return (BIR Form 1801) within one year from death (TRAIN Law), unless BIR grants an extension.
Estate tax rate: 6% of the net estate (TRAIN Law), after allowable deductions (funeral, standard, family home, etc.).
Get the eCAR from BIR to transfer titles or release certain assets.
Some bank withdrawals by heirs may be allowed subject to tax rules and documentation; many banks still require the eCAR or court order for full release.

C. Transfers

Real property: Pay estate tax, secure eCAR, then transfer at the Register of Deeds.
Vehicles: Settle estate, then transfer at LTO.
Bank/investment accounts: Present estate papers; the bank may freeze accounts pending eCAR/court order.

Illegitimate vs. legitimate children in inheritance: Under the Civil Code (as amended by the Family Code), illegitimate children inherit, but generally at reduced shares compared to legitimate children in intestate succession. These civil-law shares do not control SSS/GSIS program allocations, which follow their own statutes.

Minors and guardianship

If a minor child is entitled to benefits:

SSS/GSIS often pay through a representative payee (usually the surviving parent).
For large amounts or if there’s no suitable natural guardian, agencies (or banks for estate assets) may require a court-appointed guardian (Rules on Guardianship) before release.
Funds of minors are for their support/education and may be restricted without court approval.

Special family situations

Separated or multiple families: SSS/GSIS recognize the legal spouse (until remarriage) and dependent minor children (including illegitimate children who can prove filiation). A common-law partner is not a “spouse” under these programs, but their children with the deceased (if proven) may qualify as dependent children.
Adopted children: Generally treated as legitimate for benefits and succession, with the final adoption decree as proof.
Children born after death (posthumous): May still qualify if filiation is established.
Disabled adult child: If permanently incapacitated since before 21, may qualify as a dependent under program rules.

Step-by-step: a practical roadmap

Secure civil registry documents
- PSA death certificate (parent)
- PSA birth certificate(s) (children), marriage certificate (if needed), adoption decrees
List memberships & employers
- SSS/GSIS/Pag-IBIG/PhilHealth/OWWA numbers; employer HR contact; insurance policy numbers
File program claims immediately (no need to wait for the estate)
- SSS death & funeral, GSIS survivorship & funeral, ECC (if work-related), Pag-IBIG provident/loan insurance, OWWA, insurers, employer benefits
Handle minors’ setup
- Determine if representative payee suffices or guardianship is needed
Settle the estate (for assets in the parent’s name)
- Choose EJS vs judicial route; comply with publication; file BIR estate tax and secure eCAR; transfer titles, close accounts
Keep records
- Receipts, approvals, pension notices, bank credits; track ongoing pensions and changes (e.g., spouse remarriage or child turns 21) to avoid overpayments

Common pitfalls (and fixes)

Waiting for estate settlement before filing SSS/GSIS/Pag-IBIG claims
- Fix: File program claims now; they’re separate from the estate.
Missing proof of filiation for illegitimate children
- Fix: Gather acknowledgment evidence (PSA birth certificate with the father’s name/AUSF, SSS records listing dependents, school/medical records, or court order).
Assuming adult children can get a survivors’ pension
- Fix: Pension is typically for dependent spouse/minor or disabled children; adult, able children usually get no monthly survivors’ pension (but may claim funeral, Pag-IBIG savings, insurance, and inheritance).
Overlooking ECC (work-related)
- Fix: If death was due to work-related injury/illness, file ECC in addition to SSS/GSIS claims.
Forgetting BIR timelines
- Fix: Estate tax return is generally due within one year from death (TRAIN); ask BIR for an extension if needed.

Quick program-by-program cheat sheet

SSS (R.A. 11199)
- Death benefit: pension (if sufficient contributions) or lump sum; dependents’ pension for up to five minor children; funeral benefit (to funeral payor).
- Primary beneficiaries: dependent spouse (until remarriage) + dependent children (including illegitimate children per SSS allocation rules).
- If none: dependent parents, else legal heirs (lump sum).
GSIS (R.A. 8291)
- Survivorship pension and funeral benefit; rules vary with status (active/retiree).
- Primary: dependent spouse + dependent minor children; secondary beneficiaries if none.
ECC (PD 626)
- Work-related death pension + funeral benefit, via SSS/GSIS.
Pag-IBIG
- Provident savings (TAV) + death benefit add-on; housing loan MRI claim may settle the balance.
OWWA (active OFW)
- Death & burial assistance; possible educational support for dependents under certain programs.
Insurance/Employer
- Life/accident insurance to named beneficiaries; final pay and company benefits via HR.

FAQs

1) Can I (adult child) claim SSS survivors’ pension if Nanay/Tatay leaves a spouse? Usually no, unless you are a dependent child (minor or permanently incapacitated). The spouse (if not remarried) and minor/disabled children are the primary pension beneficiaries.

2) If Tatay had two families, who gets SSS? SSS recognizes the legal spouse and dependent minor children (including illegitimate children who prove filiation). A common-law partner is not a spouse under SSS, but their children may qualify as dependent children.

3) Can we claim Pag-IBIG and insurance even if the estate isn’t settled? Yes. Program benefits and policy proceeds payable to named beneficiaries are typically outside the estate. Estate settlement is needed for assets titled in the decedent’s name.

4) We can’t afford guardianship yet—can the minors still get paid? Agencies may allow a representative payee (often the surviving parent) for minors. For larger claims or where required, courts can appoint a guardian.

5) Do we pay income tax on the survivors’ pension or life insurance? SSS/GSIS death benefits and life insurance proceeds paid to beneficiaries are generally not subject to income tax. Estate tax still applies to estate assets.

Final pointers

Act quickly on agency claims to avoid losing retroactive amounts.
Keep a claims tracker (who filed what, when, and what’s pending).
For complex family setups (multiple spouses/heirs, disputed filiation, minors with absent guardians), consult a lawyer or the agency’s legal unit.
For estate matters, coordinate early with a notary (EJS) or court (judicial settlement) and the BIR for the eCAR.

If you want, tell me a bit about your parent’s employment (private/government/OFW), memberships you know (SSS/GSIS/Pag-IBIG/OWWA), and whether there are minor/disabled children—I can map out a personalized, step-by-step filing plan with tailored document lists.