Claiming SSS Death Benefits When the Named Beneficiary Has Also Passed Away
(Philippine Social Security System – Comprehensive Guide)
Scope of this guide. This article explains how death, funeral, and related SSS benefits are paid after the member dies and the person originally expected to receive the benefit (the “beneficiary”) has also died—whether that beneficiary died before filing a claim, during processing, or after receiving only part of the pension. It is based on:
- Republic Act No. 11199 (the “Social Security Act of 2018”)
- The SSS Rules & Regulations (latest consolidated edition)
- SSS Circulars on death and funeral claims up to July 2025
- Illustrative rulings of the SSS Commission and Court of Appeals
1. Key Terms and Hierarchy of Beneficiaries
| Level | Who qualifies | Typical share / benefit |
|---|---|---|
| Primary | 1. Dependent spouse (until remarriage) 2. Dependent children (legitimate, legitimated, legally adopted, or illegitimate—with proof of dependency) under 21 or of any age if permanently incapacitated | Death Benefit: Monthly pension (if the member had ≥36 posted monthly contributions) or lump‑sum; Funeral Benefit: ₱20 000 – ₱60 000 |
| Secondary | Dependent parents only (both, or the sole surviving parent) | Lump‑sum equal to 12 × the monthly pension or the member’s posted contributions plus interest—whichever is higher |
| Designated | Any person specifically named in the member’s SSS Form E‑1/E‑4 who is not otherwise a primary or secondary beneficiary | Lump‑sum (same formula as for secondary) |
| Legal heirs (intestate heirs) | Persons entitled under the Civil Code (Art. 960 ff.)—spouse, descendants, ascendants, collateral relatives—in default of the above | Lump‑sum (same formula) |
Order is absolute. You move to the next level only if no one in the higher level is still entitled at the time a claim is filed. Dependency is determined as of the member’s date of death.
2. What Happens When the Named Beneficiary Is Deceased?
If the beneficiary died before the member. The nomination lapses. The usual hierarchy applies. Example: A member named his fiancée; she predeceased him. On the member’s death, his dependent parents or heirs will claim.
If the beneficiary (or one of several beneficiaries) dies after the member, but before filing/receiving the benefit. The survivor(s) in the same level claim.
- If all primaries are gone → secondary.
- If no secondaries → designated.
- If none → legal heirs.
If the spouse or child was already receiving the death pension and later dies. The pension stops for that person.
- For a spouse: the surviving dependent children continue their shares (if any). Once the last child loses entitlement (turns 21 or recovers from disability), the pension ceases entirely; it does not pass to parents or heirs.
- For a child: the shares are recomputed among the remaining qualified children. There is no “replacement” child.
Unpaid pension differentials. Any accrued but unreleased pension at the time a beneficiary dies becomes part of that beneficiary’s own estate, not the next SSS level.
3. Practical Claim Steps When the Original Beneficiary Has Died
| Step | What to do | Why / Tips |
|---|---|---|
| 1. Confirm rightful claimant(s). | Apply the hierarchy; gather civil registry certificates to prove who is alive. | SSS will not entertain claims without establishing entitlement. |
| 2. Prepare core documents. | • Member’s Death Certificate (PSA) | |
| • Beneficiary’s Death Certificate (if deceased) | ||
| • Birth &/or Marriage Certificates to prove relationship | ||
| • Two valid IDs of claimant(s) | Use PSA‑issued copies or authenticated civil registrar copies. | |
| 3. Secure supplemental proofs. | • For minor children: Guardian’s Affidavit or court‑issued Letters of Guardianship | |
| • For illegitimate children: Certificate of No Marriage (CENOMAR) of the member, plus Affidavit of Acknowledgment or Paternity | ||
| • For parents: proof of dependency (normally presumed) | Lack of formal guardianship may be cured by an SSS‑prescribed Affidavit + school or barangay certification. | |
| 4. File the claim. | Submit SSS Death, Funeral and Survivors’ Benefit Claim Form at any branch or online via My.SSS (for simple cases). | Bring originals and two photocopies. |
| 5. Monitor & comply. | Answer any SSS clarifications; submit additional documents if deficiencies arise. | Typical processing: 10‑25 working days for complete, uncomplicated claims. |
4. Documentary Requirements Checklist (Expanded)
| Scenario | Additional Papers |
|---|---|
| All primaries deceased; parents claim | Joint affidavit of both parents that no other dependent child exists; barangay certification that parents were actually dependent on the member (if asked). |
| No parents; heirs claim | 1. Extra‑Judicial Settlement (EJS) or Waiver signed by all compulsory heirs (if more than one) and |
- Tax Identification Numbers of each heir (BIR Form 1904) and
- Birth/Marriage Certificates proving heirship | EJS need not be notarized if estate is < ₱10,000, but SSS usually requires notarization for clarity. | | Beneficiary died after partial pension | Letter request for release of pension arrears with: Death Certificate of beneficiary; ∙ Small‑Estate Affidavit (if estate ≤ ₱100 000) or ∙ Letters of Administration. | | Member missing / presumed dead | Court Order of presumption of death or PSA‑issued Death Certificate under Article 390/391 of the Civil Code. | | Member & beneficiary perished in the same incident | Police report or medico‑legal finding on order of death; if indeterminate, Art. 43 of the Civil Code applies (simultaneous death presumption). |
5. Frequently‑Asked Questions
Q 1. Is there a deadline?
SSS benefits are imprescriptible. However, documents age and witnesses disappear—file within 10 years to avoid practical hurdles. Funeral benefit must be claimed within one (1) year of the member’s death for guaranteed payment, though SSS occasionally honors late filings if justified.
Q 2. Can siblings claim if parents are alive but not dependent?
No. Parents are considered dependent by law; siblings rank only as legal heirs and claim only if both parents are deceased and there are no primaries or designated beneficiaries.
Q 3. What if the deceased beneficiary left minor children?
Those children do not inherit the member’s SSS benefit. They inherit only the unpaid pension already due their deceased parent, processed as part of that parent’s estate.
Q 4. Are death proceeds taxable?
No. SSS benefits are exempt from income tax (NIRC § 32(B)(6)(f)) and estate tax (NIRC § 87).
Q 5. Does SSS require court administration of the member’s estate?
Only when legal heirs (level 4) are claiming and there is no complete EJS or waiver. SSS prefers an EJS with notarized waivers; formal probate is a last resort.
6. Illustrative Scenarios
| Case | Outcome |
|---|---|
| Member (M) dies; designated beneficiary (girlfriend) predeceased M. | Ignore designation → Parents (if dependent) or legal heirs. |
| M dies; spouse files death pension; spouse dies 6 months later; two dependent kids remain. | Kids continue receiving their shares (each gets 50 % of the basic pension) until age 21. Pension stops thereafter. |
| M and spouse die together in car crash; two minor children survive. | Children are primary beneficiaries; guardian files. If children are illegitimate and M left legitimate parents, kids still outrank parents. |
| M dies single, childless, parents deceased, no designation; siblings file claim. | Treated as legal heirs → Lump‑sum divided per Civil Code succession (siblings in equal shares). |
7. Practical Tips for Smooth Processing
- Get PSA‑issued civil registry documents early. Online ordering takes 3–7 working days plus delivery.
- Resolve inconsistencies (e.g., spelling of names, dates) via Affidavit of One and the Same Person.
- Authenticate IDs. Use government‑issued IDs bearing identical names to the certificates.
- For illegitimate children, secure acknowledgment documents or DNA report if paternity is disputed.
- Check contribution record. If fewer than 36 contributions, expect a lump‑sum, not a pension.
- Keep copies of everything you submit; SSS may request resubmission.
- Follow up online through My.SSS → “Benefit Claims Inquiry” to avoid queueing.
8. Legal Citations at a Glance
- RA 11199 – Social Security Act of 2018, §§ 12–13, 15, 18
- SSS Circular 2019‑009 – Revised Procedures on Death Benefits
- SSS Circular 2023‑007 – Documentary Requirements Matrix for Funeral & Death Claims
- Civil Code arts. 960–1016 – Intestate Succession Rules
- NIRC (Tax Code) §§ 32(B)(6)(f), 87 – Tax Exemptions
- CA‐G.R. SP 146510 (2019) – Death pension ceases when last dependent child ceases to be dependent
9. Conclusion
When the person first in line to receive an SSS death benefit is no longer alive, the right to claim does not disappear—it simply shifts according to the strict statutory hierarchy. The claimant’s task is to prove both entitlement and the non‑existence (or prior death) of higher‑ranked beneficiaries, then submit complete documents promptly. Careful compliance with SSS documentary rules, coupled with an understanding of succession principles, ensures that benefits reach the rightful hands without court litigation.
Disclaimer: This guide is for general information only and is not a substitute for personalized legal advice. For complex estates or disputed claims, consult a lawyer or the SSS Legal Affairs Department.