How to Claim Funeral or Death Benefits in the Philippines: SSS, GSIS, and Others

Introduction

In the Philippines, funeral and death benefits serve as financial assistance to the families or beneficiaries of deceased individuals, helping alleviate the economic burden associated with death-related expenses and loss of income. These benefits are primarily administered through government-mandated social insurance systems, reflecting the country's commitment to social protection under various laws. The Social Security System (SSS) caters to private sector workers, self-employed individuals, and overseas Filipino workers (OFWs), while the Government Service Insurance System (GSIS) covers public sector employees. Additional benefits may be available from other institutions such as PhilHealth, Pag-IBIG Fund, and specialized programs for veterans or specific groups.

These benefits are grounded in Philippine labor and social welfare laws, including Republic Act No. 8291 (Social Security Law of 1997) for SSS, Republic Act No. 8291 as amended, and Republic Act No. 8291 for GSIS under Republic Act No. 8291, alongside related executive orders and implementing rules. Eligibility typically depends on the deceased's membership status, contribution history, and relationship to claimants. This article provides a comprehensive guide on claiming these benefits, including eligibility criteria, required documents, application processes, benefit amounts, timelines, and potential remedies for disputes. It is essential for claimants to act promptly, as claims are subject to prescription periods.

Social Security System (SSS) Benefits

The SSS, established under Republic Act No. 1161 as amended by Republic Act No. 8282 and Republic Act No. 11199 (Social Security Act of 2018), provides death and funeral benefits to qualified members and their beneficiaries. These benefits aim to support survivors financially after the member's death.

Eligibility for SSS Death Benefits

Deceased Member Requirements: The member must have paid at least 36 monthly contributions prior to the semester of death to qualify for a monthly pension. If fewer than 36 contributions, a lump-sum benefit is granted. For permanent total disability retirees who die, their survivors may qualify if the retiree was receiving a pension.
Beneficiary Hierarchy: Primary beneficiaries include the legal spouse and dependent children (legitimate, legitimated, or legally adopted, under 21 years old, unmarried, and not gainfully employed). Secondary beneficiaries are dependent parents if no primary ones exist. If none, the benefit goes to the legal heirs.
Special Cases: For separated spouses, the legal spouse may still qualify if not remarried and if the separation was not due to fault. Illegitimate children may claim if acknowledged by the deceased.

Types of SSS Death Benefits

Monthly Pension: Computed as the higher of: (a) 300% of the average monthly salary credit (AMSC) plus 20% of the average monthly salary credit plus 2% for each credited year beyond 10 years; or (b) P1,000 if less than 10 years of service, P1,200 for 10-20 years, or P2,400 for over 20 years. The pension is divided among qualified beneficiaries.
Lump-Sum Benefit: For members with fewer than 36 contributions, equivalent to 36 times the monthly pension.
Dependent's Pension: 10% of the member's pension or P250 (whichever is higher) for each dependent child, up to five children.

SSS Funeral Benefits

Amount: A fixed P12,000 funeral grant (as updated under SSS Circular No. 2015-009), payable to the person who shouldered the funeral expenses.
Eligibility: The deceased must have at least one paid contribution. No minimum contribution period is required beyond membership.

Application Process for SSS Benefits

Gather Required Documents:
- Death certificate of the member (original and photocopy, PSA-issued).
- Marriage certificate (for spouse claimants).
- Birth certificates of dependent children.
- Affidavit of guardianship if claimant is not the parent.
- SSS Form DDR-1 (Death, Disability, and Retirement Claim Form).
- For funeral grant: Funeral receipts, affidavit from the payor, and SSS Form BPN-103 (Funeral Claim Application).
- Bank account details for pension deposits (via PESONet or InstaPay).
- If applicable: Court orders for legal heirs, affidavit of legal heirs.
File the Claim:
- Submit at any SSS branch or via the My.SSS online portal (for registered members).
- For OFWs, claims can be filed at SSS foreign representative offices or through authorized banks.
- Timeline: Claims must be filed within 10 years from the date of death (prescription period under SSS rules).
Processing and Payment:
- SSS reviews the application within 30 days. Approved pensions are paid monthly via bank transfer; lump sums and funeral grants are one-time payments.
- If denied, claimants may appeal to the SSS Medical Evaluation Department or the Social Security Commission within 20 days.

Common Issues and Remedies

Disputed Beneficiaries: In cases of multiple claimants, SSS may require a court order to resolve disputes.
Late Filing: Extensions may be granted for good cause, such as natural disasters.
Underpayment: Beneficiaries can request recomputation if contributions were misrecorded.

Government Service Insurance System (GSIS) Benefits

GSIS, governed by Republic Act No. 8291 (GSIS Act of 1997), provides compulsory insurance to government employees, including uniformed personnel. Benefits are more comprehensive for public servants.

Eligibility for GSIS Death Benefits

Deceased Member Requirements: Active members with at least 15 years of service qualify for survivorship pension if death is not work-related. For less service, a lump-sum equivalent to 36 times the basic monthly pension.
Beneficiary Hierarchy: Similar to SSS—legal spouse (until remarriage), dependent children (under 18 or 21 if students, or incapacitated), then parents.
Special Provisions: For members who die in line of duty, enhanced benefits apply under the Employees' Compensation Program (ECP).

Types of GSIS Death Benefits

Survivorship Pension: 50% of the average monthly compensation (AMC) for the last 36 months, plus dependent's allowance of 10% per child (up to five).
Cash Payment: For members with less than 15 years, 18 times the basic monthly pension as lump sum, plus immediate cash of P30,000.
Optional Life Insurance: If the member had an optional policy, additional payouts based on policy terms.

GSIS Funeral Benefits

Amount: P30,000 for active members or pensioners (as per GSIS Board Resolution No. 123 series of 2019).
Eligibility: Payable to the person who incurred funeral expenses, provided the deceased was an active member or retiree.

Application Process for GSIS Benefits

Gather Required Documents:
- PSA death certificate.
- Marriage and birth certificates for beneficiaries.
- GSIS Application for Survivorship Benefits Form.
- Service record from the agency.
- For funeral: Official receipts, affidavit of expenses, and GSIS Funeral Benefit Claim Form.
- Proof of relationship and dependency.
File the Claim:
- Submit at the GSIS head office, regional branches, or via the GSIS website/eGSISMO portal.
- For uniformed personnel (PNP, AFP, etc.), coordinate with respective agencies.
- Timeline: Claims prescribe after four years from death.
Processing and Payment:
- GSIS processes within 30-60 days. Payments via direct bank deposit or check.
- Appeals for denials go to the GSIS Board of Trustees or the courts.

Common Issues and Remedies

Work-Related Death: If compensable under ECP (PD 626), additional benefits from the Employees' Compensation Commission (ECC).
Pension Suspension: Occurs if spouse remarries; reinstatement possible upon annulment.
Overlapping Membership: Former private sector workers transferred to government may consolidate SSS and GSIS contributions under portability laws.

Other Funeral and Death Benefits in the Philippines

Beyond SSS and GSIS, several other programs provide supplementary assistance, often integrated with national social welfare initiatives.

PhilHealth Benefits

Legal Basis: Republic Act No. 11223 (Universal Health Care Act).
Death-Related Benefits: No direct funeral grant, but the PhilHealth Case Rate for hospitalization leading to death may cover pre-death medical expenses. Survivors can claim any unused benefits.
Konsulta Package: Preventive care, but not death-specific.
Claim Process: File reimbursement claims at PhilHealth offices with hospital bills and death certificate if applicable. No prescription period, but timely filing advised.

Pag-IBIG Fund (Home Development Mutual Fund)

Legal Basis: Republic Act No. 9679.
Death Benefits: Return of total contributions plus dividends (provident benefit). If with outstanding loans, deducted first.
Eligibility: Active members; beneficiaries as per member's designation or legal heirs.
Amount: Varies based on contributions (e.g., average P50,000-P100,000 for long-term members).
Process: Submit Pag-IBIG Claim for Provident Benefits Form, death certificate, and heir documents at Pag-IBIG branches. Process within 15 days.

Veterans' Benefits (PVAO)

Legal Basis: Republic Act No. 6948 (Veterans Benefits Act).
Funeral/Death Benefits: Burial assistance up to P20,000, plus pension for survivors (e.g., P1,700 monthly for WWII veterans' spouses).
Eligibility: WWII veterans, their spouses, or descendants.
Process: Apply at Philippine Veterans Affairs Office (PVAO) with veteran's records and death certificate.

Other Specialized Benefits

OWWA (Overseas Workers Welfare Administration): For OFWs, death benefit of P100,000 (natural) or P200,000 (accidental), plus burial assistance up to P20,000. Claim via OWWA offices or embassies.
SSS/GSIS for OFWs: Covered under voluntary membership.
Private Insurance and Employer Benefits: Many companies offer group life insurance or CBA-mandated death aid (e.g., under Labor Code Art. 294). Claims via HR or insurer.
DSWD Assistance: Indigent families may receive one-time aid under AICS (Assistance to Individuals in Crisis Situation), up to P10,000 for funeral expenses. Apply at local DSWD offices.
Local Government Units (LGUs): Some provide additional burial aid (e.g., Manila City's P5,000 senior citizen death benefit).

Tax Implications

Benefits from SSS, GSIS, PhilHealth, and Pag-IBIG are tax-exempt under the Tax Code (RA 8424 as amended by TRAIN Law).
Private insurance payouts may be taxable if exceeding premiums paid.

Conclusion

Claiming funeral and death benefits in the Philippines requires understanding the specific system applicable to the deceased—SSS for private, GSIS for public, and others for supplementary aid. Prompt action, complete documentation, and awareness of prescription periods are crucial to avoid forfeiture. In cases of disputes, administrative appeals or judicial recourse (e.g., via RTC for heirship) may be pursued. Families are encouraged to maintain updated membership records and designate beneficiaries to facilitate smoother claims. For personalized advice, consulting legal experts or the respective agencies is recommended, as rules may evolve through board resolutions or new legislation.