Claiming Pag-IBIG Dividends of a Deceased Unmarried Member in the Philippines

A practitioner’s guide for heirs, representatives, and counsel

1) What exactly is being claimed?

Pag-IBIG Provident Savings (TAV). A member’s Total Accumulated Value (TAV) is the sum of required and voluntary Pag-IBIG contributions plus all yearly dividends credited to the account. Upon the member’s death, the TAV becomes payable.

Additional death benefit (if any). Depending on the Fund’s prevailing rules at the time of claim, Pag-IBIG may also pay a modest death benefit on top of the TAV. Treat this as contingent and confirm at filing; amounts and eligibility can change by circular.

Other Pag-IBIG programs.

MP2 Savings (if the member enrolled): MP2 is a separate account with its own dividends and must be claimed in addition to the regular Pag-IBIG savings.
Short-term loans / calamity loans: Any outstanding loan is typically offset against the TAV before release.

Practical takeaway: “Dividends” are not applied for separately—they’re already embedded in the TAV/MP2 balance paid to heirs or beneficiaries.

2) Who gets the payout when the member was unmarried?

There are two pathways, checked in this order:

A. If the member designated beneficiaries (on the MDF/beneficiary form)

Pag-IBIG will pay the named beneficiaries in the shares stated (or in equal shares if silent). Designation is contractual and is normally honored regardless of civil status (e.g., parents, children—legitimate or illegitimate—siblings, partner).

If a designated beneficiary predeceased the member and no substitution is named, that share lapses and is reallocated per the form or, failing that, per intestacy (see below).
If there is a minor designated beneficiary, payment is released to a parent/legal guardian, usually with a notarized Affidavit of Guardianship and valid IDs; the fund may require a court-appointed guardian in edge cases or large claims.

B. If no beneficiary was designated (or all designations lapsed)

Payment follows intestate succession under the Civil Code/Family Code (no surviving spouse since the member was unmarried):

Children and other descendants take the entire estate (in representation if a child is deceased—grandchildren step into the share). Illegitimate children inherit; their legitime rules still apply in relation to other heirs.
If no descendants: Ascendants inherit (parents jointly; if none, grandparents, etc., by the nearer line).
If no descendants or ascendants: Collateral relatives (full/half siblings, then nephews/nieces by representation).
If no heirs at all: Escheat to the State.

Note: If there is a dispute about who the heirs are or how much each should get, Pag-IBIG may require an extrajudicial settlement (EJS) or a court order before releasing funds.

3) Documents you’ll usually need

Expect minor branch-to-branch variations. Prepare more rather than less:

Identity & status

Valid government ID(s) of claimant(s) / attorney-in-fact
PSA Death Certificate of the member
Member’s Pag-IBIG MID number (and any MP2 account numbers)
Member’s MDF/beneficiary form (if available)

Proof of relationship (as applicable)

Children: PSA Birth Certificates; for illegitimate children, the birth certificate showing the deceased as parent; for adopted children, the adoption decree/annotated birth certificate
Parents: PSA Birth Certificate of the deceased, plus IDs of the parents
Siblings: PSA Birth Certificates (showing common parent) and the deceased’s birth certificate
Affidavit of Two Disinterested Persons may be asked if papers have gaps or names differ

If there is no beneficiary designation

Extrajudicial Settlement of Estate (EJS) signed by all heirs (or Affidavit of Self-Adjudication if there’s a sole heir), notarized; publication proof is typically required by law for EJS under Rule 74
If any heir is a minor: Affidavit of Guardianship (and, when required, court-issued guardianship)
Waiver/Quitclaim from heirs who renounce, duly notarized, with IDs

Tax compliance (estate)

TIN of the Estate and BIR filings (estate tax return). Obtain the eCAR if the Fund requests proof of settlement of estate taxes.
- As a conservative rule: treat the TAV/MP2 as part of the estate unless Pag-IBIG classifies a portion as a separate death benefit payable to a beneficiary by contract (potentially excluded). Coordinate with the BIR on exemptions and thresholds in effect at filing.

Claim forms & banking

Pag-IBIG Provident Benefits Claim Form (for death)
Disbursement details: claimant’s bank account information that Pag-IBIG supports
If represented: Notarized SPA with a clear special authority to process and receive Pag-IBIG death/benefits

Clean-up items

Any loan balance documents (for offset)
For MP2, the MP2 passbook/certificate if issued

4) Step-by-step process (field-tested flow)

Assemble the heirs and agree on who will file. Identify if a valid beneficiary designation exists; get the MDF if possible.
Map the heirs under intestacy (if no designation): list all children (including illegitimate), ascendants, and siblings; identify minors.
Settle the estate roadmap:
- If there’s more than one heir (common), prepare an EJS; arrange for publication and notarization.
- If only one heir, prepare an Affidavit of Self-Adjudication.
- If minors inherit, prepare guardianship papers per branch guidance; when in doubt, obtain a court appointment.
Handle BIR preliminaries: secure the estate TIN; file the estate tax return within the statutory period; secure the eCAR if required for release.
Complete Pag-IBIG claim forms (regular savings and, if any, MP2). Attach IDs and all supporting documents.
File at the Pag-IBIG branch servicing the member’s last employer or residence (or as directed). Get a receiving copy and tracking reference.
Resolve any deficiency notices promptly (name mismatches, missing heirs, unsubmitted publication proof, etc.).
Receive payment via the chosen disbursement channel. Audit the computation (TAV + any death benefit − offsets). If MP2 exists, check that it was processed separately.

5) Special situations & frequent pitfalls

Common-law partner not designated. A live-in or common-law partner has no successional right by default. Without a beneficiary form naming them, they cannot inherit unless they qualify as an heir through another legal relationship (e.g., as a parent of the member’s child acting as guardian of that child’s share).
Name discrepancies / different spellings. Prepare Affidavits of Discrepancy and IDs showing continuity of identity.
Heir unreachable or abroad. Use a SPA (consularized/apostilled if executed abroad), or include them in the EJS via remote notarization compliant with Philippine rules.
Disputes among heirs. Pag-IBIG typically withholds release pending a unified EJS or a court order.
Minor heirs. Funds are released to a parent/legal guardian with undertakings to hold for the minor; for larger amounts or contested guardianship, courts may be required.
Outstanding Pag-IBIG loans. Expect offset before payout; verify loan ledgers.
Multiple MP2 accounts. Each MP2 account must be separately identified and claimed; dividends continue to accrue until close-out, subject to program rules.
Publication for EJS. Rule 74 requires publication of the EJS in a newspaper of general circulation once a week for three consecutive weeks; keep the publisher’s affidavit and clippings—Pag-IBIG or BIR may ask for them.
Estate tax timing. Statutory deadlines and penalties apply; late filings generate surcharge and interest. Coordinate early with BIR to avoid jeopardizing release.

6) Computation & audit checklist at release

When the Notice of Payment/statement arrives, verify:

TAV as of valuation date (covers member contributions + credited dividends up to the cutoff)
Less: Loan offsets (period and interest basis correct)
Plus: Any death benefit under current rules
Net proceeds per payee match the beneficiary shares or EJS allocation
Separate line for MP2, if any, with its own accrued dividends
Bank details correct; name matches ID

7) Timelines, fees, and practical expectations

Processing time varies with document completeness and whether intestacy requires EJS, guardianship, or BIR clearances.
Costs to anticipate: notarization, EJS publication, consularization/apostille for overseas documents, certified PSA copies, and potential estate tax/penalties.
No “expedite fee.” Avoid fixers. Branch staff will provide an official checklist and receipt for any payable fees (e.g., certification).

8) Counsel’s notes (strategy for unmarried decedents)

Start with beneficiary status. A valid beneficiary designation dramatically simplifies the claim and can avoid an EJS.
If intestacy applies, do the genealogy table early. Confirm whether there are any descendants; a single illegitimate child outranks parents.
Align estate and Pag-IBIG tracks. Even if Pag-IBIG doesn’t always insist on the eCAR, BIR compliance protects heirs from later assessments.
Guardianship decisions. If a minor’s share is sizeable or there is parental dispute, advise formal guardianship at the outset to prevent later rejection.
Consolidate MP2 details. Heirs often overlook MP2 accounts; ask for passbooks, certificates, emails, or SMS notices tied to MP2.

9) Model document set (for your drafting folder)

Provident Benefits Claim (Death) – completed and signed
Claimant’s valid IDs (2), with photocopies
PSA Death Certificate (member)
PSA Birth/Marriage/Adoption documents proving heirship
MDF/Beneficiary designation (if available)
Extrajudicial Settlement or Self-Adjudication (notarized) + publication proofs
Waivers/Quitclaims (if any heir renounces)
Affidavit of Guardianship (if minors), or court Guardianship Order
SPA(s) (if represented), with apostille/consularization if executed abroad
BIR estate documents: estate TIN, BIR Form 1801, eCAR (if required)
MP2 passbook/certificates (if any)
Bank account details for disbursement
Any loan statements for offset verification

10) Quick answers to common questions

“Do we apply for dividends separately?” No. Dividends are part of TAV/MP2 and are paid with the claim.
“We’re the parents; there’s an illegitimate child—who inherits?” The child takes by law ahead of ascendants; parents inherit only if there are no descendants.
“Common-law partner not named as beneficiary—can they claim?” Not by succession; only if designated or as a guardian of a child-heir.
“Is the death benefit guaranteed?” Treat as contingent; it follows current Pag-IBIG program rules at filing.
“Do we always need an EJS?” If there’s a valid beneficiary designation covering 100% of the payout, usually no. Without it, and with multiple heirs, yes.

Final reminders

Requirements and internal forms can change. Bring originals and clear photocopies.
When in doubt on tax treatment or heirship conflicts, coordinate with BIR and, if necessary, the court; Pag-IBIG will defer to those authorities.
Keep a complete scan set of everything filed and received (including the release computation), and confirm whether both regular savings and any MP2 account(s) were closed and paid.