Government Death Benefits in the Philippines: SSS, GSIS, and Employer Claims

Philippine legal primer and practical handbook (updated to the current legal framework as of 2025; statutes cited remain the governing law unless amended).

1) Big picture

When a worker in the Philippines dies, potential benefits may arise from up to three independent sources:

Social Security System (SSS) — for private-sector workers and certain self-employed/voluntary members (Social Security Act of 2018, R.A. 11199).
Government Service Insurance System (GSIS) — for government employees (GSIS Act of 1997, R.A. 8291).
Employees’ Compensation Program (ECP) — for work-related injury/illness or death, administered through ECC and paid via SSS (private) or GSIS (public) (P.D. 626, as amended).

Separate from statutory schemes, employers may owe or facilitate:

release of last pay, 13th-month, monetized leaves, and final documentation (Labor Code + DOLE rules);
claims on group life/accident insurance or HMO memorial assistance if the company maintains them.

These regimes may be claimed concurrently when eligible (e.g., an SSS death pension plus ECC funeral/death benefits for a work-related death).

2) SSS death benefits (R.A. 11199)

2.1 Who may claim

Primary beneficiaries: the legal spouse (generally until remarriage) and dependent children (legitimate, legitimated, legally adopted, and—subject to SSS rules—illegitimate) who are unmarried, not gainfully employed, and below 21, or over 21 but permanently incapacitated.
Secondary beneficiaries (if no qualified primary): dependent parents.
If none: the heirs may receive a lump-sum under civil law succession.

2.2 Types and amount of benefit

Monthly death pension for primary beneficiaries if the member satisfied the minimum contribution/coverage requirement before the “semester of death.”
Lump-sum (instead of pension) if the member did not meet the pension threshold, or if only secondary beneficiaries qualify.
Dependents’ pension (add-on) for up to a limited number of minor qualified children.
Funeral benefit payable to the person who paid for the funeral (amount is set by SSS schedules and may be adjusted by policy; check the current SSS rate table when filing).

Tip: Even where the spouse is disqualified (e.g., remarried), minor qualified children may still get a dependents’ pension through their guardian/representative.

2.3 Core filing requirements

Death claim application via My.SSS portal or branch.
PSA death certificate; valid government IDs of claimants.
Proof of relationship: PSA marriage certificate (spouse), PSA birth certificates (children), proof of guardianship where applicable; for illegitimate children, documents proving filiation.
SSS number and records (E-1/E-4 or static info).
Bank account details for e-payment.
Funeral claim: official receipt/contract with funeral provider and claimant IDs.

2.4 Key rules & pitfalls

Order of beneficiaries matters. If any qualified primary beneficiary exists, secondary beneficiaries (parents) do not take.
Remarriage generally terminates the spouse’s share of a continuing pension; children’s shares continue while eligible.
Prescription. SSS benefit claims are subject to prescriptive periods under the Social Security Act; file as early as possible to avoid forfeiture of arrears.
Multiple households. SSS verifies dependents across lawful and unlawful unions; prepare complete proofs to avoid delays.
Overlapping coverage. Self-employed and voluntary members are eligible based on contributions actually posted; ensure contributions are properly posted.

3) GSIS death and survivorship benefits (R.A. 8291)

3.1 Who may claim

Primary beneficiaries: surviving spouse and dependent children (similar dependency rules as SSS).
Secondary beneficiaries: dependent parents, in the absence of primary beneficiaries.

3.2 Types of benefits

Survivorship pension: paid when a GSIS member or pensioner dies, subject to service/contribution conditions.
Cash/payment benefits tied to life insurance components of GSIS coverage and/or death-in-service provisions (the exact formula depends on membership history, salary, and chosen retirement/insurance options).
Funeral benefit: amount fixed by GSIS policy circulars.
EC (ECP) benefits for work-related death (see Section 4), processed through GSIS for public-sector cases.

3.3 Filing essentials

GSIS survivorship claim through the GSIS Office/online channels.
PSA death certificate, valid IDs, proofs of relationship (marriage/birth certificates), and member’s service records/appointment papers.
Bank enrollment for e-crediting; and guardianship documents for minor beneficiaries.

3.4 Practical notes

Pension vs. cash options may depend on previous retirement/insurance elections (e.g., lump-sum vs. automatic pension at retirement).
Spousal disqualification events (e.g., remarriage) are governed by GSIS rules; children’s shares continue while eligible.
Coordinate with the agency HR for service records and certification of last day of service—these are often gating requirements.

4) Employees’ Compensation (ECC/ECP) — work-related death (P.D. 626)

The ECP grants additional benefits when death is work-connected (injury/illness arising out of and in the course of employment).

4.1 Eligibility & proof

Death must be work-related; for diseases, the illness must be listed (or proven to be work-aggravated) under ECC rules.
Employer liability is not fault-based; ECP is no-fault, funded by employer-paid EC contributions.
Timely employer reporting of the accident/illness is required; late reporting risks denial or employer penalties.

4.2 Benefits

Death benefit: monthly pension to primary beneficiaries if contribution/coverage criteria are met; otherwise lump-sum to eligible beneficiaries.
Funeral benefit (fixed amount under ECC policy).
Carer’s/constant-attendance allowance does not apply after death, but may have applied prior to death in PTD cases.
Additional cash assistance may be granted via ECC special issuances.

4.3 Filing flow

Private-sector: file EC death claim with SSS (ECP channel).
Public-sector: file with GSIS (ECP via GSIS).
Submit: death certificate, employer’s accident/illness report, medical records/autopsy if any, proof of relationship/guardianship, and employment records proving exposure/causation.

Note: ECP and SSS/GSIS stack. A widow/er may receive an SSS/GSIS survivorship benefit and a separate EC pension/lump-sum for the same death if it was work-related.

5) Employer-side obligations and typical claims

5.1 Statutory payroll wrap-up (Labor Code & DOLE rules)

Final pay (unpaid wages, 13th-month pay pro-rated, cash conversion of unused leaves if company policy or CBA allows, and other earned benefits) must be released to the legal heirs/estate.
Turnover documents: Certificate of Employment, BIR Form 2316 (for tax year), and clearance documents.
Release timeline: DOLE guidance generally expects final pay within 30 days from separation (death is a form of involuntary separation).
Tax: unpaid compensation accrued before death is typically part of the estate; amounts received by reason of death under life insurance or SSS/GSIS are not subject to income tax (see Section 7 for estate-tax notes).

5.2 Company insurance & benefits

Check CBA/company policy for group life/accident insurance, HMO memorial assistance, bereavement assistance, or employee cooperative payouts.
HR typically coordinates claim forms, insurer notice deadlines (often within 30 days of death), and assists heirs with documents (claims statements, attending physician’s statement, police/NBI report for accidents, etc.).

5.3 Recordkeeping & notice

For work-related deaths, employers must report the incident to SSS/GSIS (ECP) within the prescribed period and maintain logs/investigation reports.
Failure to remit EC premiums or to report incidents can expose the employer to surcharges/penalties and may complicate ECC claims.

6) How to decide what to file (fast decision tree)

Private-sector decedent? → File SSS death claim.
Government employee? → File GSIS survivorship/death claim.
Was the death work-related (injury at work, occupational disease, or work-aggravated)?
- Yes → Also file ECC (through SSS or GSIS, matching sector).
Did the employer maintain group insurance? → File insurer claim via HR.
Need funeral assistance? → Claim SSS/GSIS funeral benefit and (if work-related) ECC funeral as applicable.
Wrap up last pay & documents with the employer; coordinate estate matters (see Section 7).

7) Tax and estate considerations (practical overview)

Income tax:
- SSS/GSIS/ECC benefits and life-insurance proceeds by reason of death are excluded from gross income (not subject to income tax).
Estate tax (TRAIN law):
- The estate comprises the decedent’s properties and certain receivables (e.g., unpaid salaries, leave conversions, deposits, real/personal property).
- Standard deduction and family home deductions apply; the rate is a single 6% on the net estate after deductions.
- Life insurance proceeds may be excluded from the gross estate if the beneficiary designation is irrevocable; revocable designations are generally included.
- SSS/GSIS survivorship pensions are usually not estate assets; they accrue directly to beneficiaries by statute.
Action point: Heirs should coordinate with a tax practitioner for estate tax return timelines and deductions, especially where there are multiple properties or complex family situations.

8) Documentary checklists

8.1 Universal items

PSA Death Certificate (original or certified copy).
Valid government IDs of claimants; TIN may be required for payouts.
Proofs of relationship (PSA marriage/birth certificates; adoption decree; recognition documents for illegitimate children).
Guardianship papers if claiming for minors/incapacitated beneficiaries.
Bank account (enrollment forms as required).

8.2 SSS (private-sector)

Death Claim Application (online/branch), funeral claim form.
SSS number and static info; proof of contributions if needed.
Employer filing of accident/sickness report if also claiming ECC.

8.3 GSIS (public-sector)

Survivorship/death claim forms (GSIS), funeral claim form.
Service records, latest appointment/Plantilla; agency certification.
If ECC: employer work-accident/illness report and medical file.

8.4 ECC (work-related deaths)

Accident report (or disease exposure documentation), medical abstracts, autopsy (if available), police/NBI report for accidents.
Employer’s notice to SSS/GSIS and logbooks/OSH investigations.

8.5 Employer wrap-up

Clearance, Certificate of Employment, BIR Form 2316, final payroll computation (wages, 13th-month, leave monetization), release form to heirs/estate.

9) Timelines & prescription (file early)

SSS: Benefit claims are subject to prescriptive periods under R.A. 11199 and SSS rules; filing promptly protects entitlement to ongoing pension arrears.
ECC: Claims must be filed within the period set in ECC rules (traditionally shorter than general civil actions).
GSIS: Claims are likewise subject to prescriptive/filing periods under R.A. 8291 and GSIS regulations.
Employer/Insurer: Insurance policies often have strict notice windows (commonly 30 days) and proof-of-loss deadlines.

If close to any deadline, submit what you have and follow up with supplemental documents.

10) Special scenarios

Multiple families/beneficiaries. Agencies may apportion benefits among qualified dependents; prepare complete documents for all minors across unions.
Posthumous legitimacy/recognition. Children acknowledged after death may still qualify if legal standards for filiation are met.
Common-law partners. Not primary beneficiaries under SSS/GSIS statutes; however, their minor children with the decedent may qualify.
Overseas deaths. Secure authenticated foreign death certificates and consular reports; submit PSA-registered copies when available.
Criminal cases or foul play. Benefits may be withheld from a beneficiary legally responsible for the member’s death (public policy/beneficiary-disqualification doctrines).

11) Step-by-step, one-page action plan

Identify membership (SSS or GSIS) and whether the death is work-related.
Secure core documents (Section 8), including proofs of relationship.
File SSS or GSIS death/survivorship claim immediately (online/branch), and ECC if applicable.
Coordinate with employer HR for final pay, certificates, and any group insurance claims.
Claim funeral benefit (SSS/GSIS and/or ECC).
Open a dedicated bank account as instructed for pensions; for minors, arrange guardianship.
Handle estate matters (inventory, estate tax return if required).
Calendar follow-ups and keep certified copies of all submissions and receipts.

12) Statutory anchors (for orientation)

R.A. 11199 — Social Security Act of 2018 (SSS).
R.A. 8291 — GSIS Act of 1997 (GSIS).
P.D. 626 (as amended) — Employees’ Compensation and State Insurance Fund (ECC/ECP).
Labor Code of the Philippines (as renumbered) + DOLE issuances on final pay and 13th-month pay.
National Internal Revenue Code (TRAIN amendments) — income-tax exclusions and estate-tax rules.

13) FAQ (quick answers)

Can we receive both SSS (or GSIS) and ECC? Yes, if the death is work-related.
If the spouse remarries, do children lose benefits? No; children’s entitlement continues while they qualify.
Are SSS/GSIS/ECC benefits taxable? Not as income; estate matters may still apply for other assets.
What if there are no primary beneficiaries? Secondary beneficiaries (usually parents) or, failing that, the heirs may receive a lump-sum.
Who gets the funeral benefit? The person who paid the funeral expenses (subject to proof), not necessarily a statutory beneficiary.

Final note

Exact amounts, pension formulas, and forms are periodically updated by SSS, GSIS, and ECC through circulars. When preparing to file, obtain the latest schedules and checklists from the relevant agency and, where needed, seek assistance from a lawyer or a licensed social insurance specialist—especially for complex family or work-related cases.