How to Claim the SSS Funeral Benefit and Make Sense of Reference Numbers (Philippines)

I. Overview

The Social Security System (SSS) grants a funeral benefit to help defray burial and funeral costs when a covered member or pensioner dies. The benefit is separate from (and may be claimed independently of) the member’s death benefit (monthly pension or lump-sum) and, where applicable, the Employees’ Compensation (EC) funeral benefit for work-related deaths.

This article explains the legal basis, who may claim, documentary requirements, filing routes (online and over-the-counter), payment rules, timelines, common pitfalls, and how to correctly use SSS reference numbers (SSS number, UMID CRN, PRN, transaction reference numbers, etc.). It is written for a Philippine audience and reflects standard SSS practice and rules as generally implemented nationwide. Always check current SSS circulars before filing, as implementing rules are periodically updated.

II. Legal Basis and Nature of the Benefit

Primary law: Social Security Act of 2018 (Republic Act No. 11199), which continued and updated the SSS benefit structure originally under RA 8282.
Implementing source: SSS charters, Commission resolutions, and circulars set the amount, eligibility, and procedures and authorize electronic/branch filing.
Character of the benefit: A one-time grant to reimburse funeral/burial expenses of a deceased SSS member or pensioner. It is non-transferable, not subject to income tax, and separate from the death benefit.

III. Who May Claim

SSS pays the person who actually paid for the funeral/burial, regardless of relationship to the deceased. Priority follows the receipts:

Primary: The person whose name appears on the funeral/burial official receipt(s).
If receipts are under a company/funeral home financing: The individual who settled the obligation must submit proof of payment/assignment plus the funeral home’s certification.
If multiple payers/receipts: SSS may pay the primary payer and require waivers or apportionment documents for others.
If the payer is a minor: Claim is filed by a legal guardian with proof of guardianship.
If the claimant is abroad: A Special Power of Attorney (SPA) may authorize a local representative; consularized/notarized.

Important: Being the legal spouse or heir does not automatically entitle one to the funeral benefit unless he/she paid the funeral expenses or those who paid waive in favor of the spouse/heir.

IV. Who Must the Deceased Be?

Any of the following, at the time of death:

Active member (employed, self-employed, voluntary, non-working spouse, household help/kasambahay, or OFW) with posted contributions;
SSS pensioner (retirement, disability, or survivorship); or
Former member with coverage history (benefit amount may depend on contributions/qualifying rules).

Work-related death: If death arose out of and in the course of employment, a separate EC funeral benefit may be claimed (private sector EC administered by SSS; public sector EC by GSIS). Documentary proof of occupational causation will be required through employer/EC forms.

V. Prescriptive Period

Claims for SSS benefits generally prescribe ten (10) years from the date the cause of action accrues (usually the date of death). File as early as practicable; certain evidentiary documents are easier to obtain promptly.

VI. Documentary Requirements (Typical)

Prepare clear, legible copies (and bring originals if filing at a branch):

Proof of death: PSA/LCRO Death Certificate (with registry number); if available, Burial Permit and/or Cremation Certificate.
Proof of payment of funeral/burial expenses: Official Receipt(s) from the funeral parlor/cemetery/crematorium in the claimant’s name; statement of account; contracts.
Claimant’s identity: One or two valid, government-issued IDs with photo/signature.
SSS identification: SSS Number of the deceased and the claimant; UMID (if any).
Bank or e-wallet details for disbursement: Enrollment via SSS Disbursement Account Enrollment Module (DAEM) (PESONet bank/e-wallet or UMID-ATM per current SSS rules).
Relationship documents (if relevant): marriage certificate, birth certificates of children, or waivers from other payers/heirs if receipts are split.
Representative filings: SPA or Authorization Letter, representative’s IDs.
For EC funeral benefit (work-related deaths): Employer’s EC accident/illness report, medical/accident records, and proof linking death to employment.
If receipts are lost: Affidavit of Loss, plus certification from the funeral home and secondary proofs of payment (e.g., bank proof).

SSS may require additional documents after initial evaluation (e.g., autopsy reports, police reports for accident deaths).

VII. Amount of the Funeral Benefit

Determined by SSS under Commission-approved schedule that considers the member’s contributions/coverage history and other parameters.
A minimum and a maximum amount are typically set; the exact cap/scale is subject to change by circular.
The EC funeral benefit (if applicable) is separate and has its own fixed amount under EC rules.

Practical note: Check the current schedule with SSS before you compute budgets; amounts have been adjusted by policy over time.

VIII. Where and How to File

A. Online (Recommended)

Create or log into My.SSS (member account).
Go to E-Services → Funeral Claim and complete the digital form.
Upload scanned copies of required documents.
Ensure the claimant has an enrolled, approved DAEM disbursement account.
Submit; you will receive an acknowledgment/transaction reference number via the portal/SMS/email.

B. Over-the-Counter (Branch Filing)

Visit any SSS branch (preferably where the record is kept or your residence/workplace), secure the Funeral Benefit Application form, and fill it out.
Present IDs and originals for verification; submit photocopies as required.
Provide bank/e-wallet details; if not yet in DAEM, branch will guide you on enrollment.
Receive a stamped claim stub and transaction reference number.

IX. Processing, Release, and Mode of Payment

Verification: SSS validates membership, contribution records, death, and authenticity of receipts/IDs.
Notifications: Status updates and Transaction Reference Numbers (TRN) are usually sent via SMS/email and reflected in My.SSS.
Payment: Credited to the DAEM-enrolled account (PESONet bank/e-wallet or UMID-ATM). Check payments are generally discouraged except in special cases permitted by SSS.
Withholding/Offsets: The funeral benefit is not income-taxable; however, SSS may offset against properly established SSS receivables under law/circular (rare for funeral claims, but possible).

X. Understanding SSS Reference Numbers

SSS uses several numbers—each for a different purpose. Using the wrong one can delay your claim. Below is a practitioner’s quick guide:

Reference	What It Is	Where You’ll See/Use It	Notes
SSS Number	Personal member identifier issued upon registration.	All SSS transactions for the member (contributions, benefits).	Do not confuse with PRN or CRN. One person = one SSS number.
UMID CRN (Common Reference Number)	12-digit number printed on the UMID card.	Identity across SSS, PhilHealth, Pag-IBIG, GSIS (for interoperability).	Used for ID; not a substitute for a member’s SSS number in forms.
PRN (Payment Reference Number)	System-generated number to post contribution payments in real time.	When paying monthly/quarterly contributions.	Not used for benefit claims; avoid entering PRN in funeral claim fields.
Employer ERN	Employer Registration Number.	Employer reports/EC documentation.	May be relevant for EC claims (work-related deaths).
TRN (Transaction Reference Number)	Auto-generated number upon claim filing (online/branch).	To track the funeral claim status and inquiries.	Keep this for follow-ups.
Document Request/Control Nos.	Internal control numbers on submitted forms or certifications.	Stamped on claim stubs/receiving copies.	Useful for branch follow-ups.
Bank/E-wallet Reference	Account numbers or transaction IDs.	DAEM enrollment and crediting of proceeds.	Ensure the name on the account matches the claimant’s ID.

Best practice when filing:

Use the deceased’s SSS number to identify the record; use the claimant’s SSS number to identify the payee/DAEM account.
Keep the TRN and submission date handy for any escalation.

XI. Step-by-Step Checklist (Branch or Online)

Confirm eligibility (member/pensioner) and whether EC applies.
Gather documents: death proof, receipts (in claimant’s name), IDs, relationship proofs/waivers, SPA if needed.
Enroll/update DAEM for the claimant.
File the claim (online or branch).
Record the TRN and keep a copy of your submissions.
Respond promptly to any SSS request for additional documents.
Receive proceeds in the enrolled account; retain receipts and proof of credit for your records.

XII. Common Issues and How to Cure Them

Receipts not in claimant’s name → Obtain the funeral home’s certification and waiver from the person on the receipt; or reissue in claimant’s name if allowed.
Lost/Missing receipts → Execute an Affidavit of Loss and secure billing statements/payment proofs from the funeral home.
Name discrepancies (e.g., maiden vs. married name) → Submit IDs and civil registry documents plus an Affidavit of Discrepancy if required.
No bank account/e-wallet rejected in DAEM → Open a PESONet-participating account or approved e-wallet in the claimant’s name; re-enroll.
Multiple payers → Consolidate receipts and execute waivers to avoid split/contested claims.
Work-related death uncertainty → File both SSS funeral claim and EC claim; SSS will evaluate EC entitlement upon submission of employer/medical evidence.

XIII. Coordination With Death Benefits

The funeral benefit is payable to the payer of funeral expenses.
The death benefit (pension or lump sum) is payable to the dependent beneficiaries in order of priority under the law (primary → secondary).
You may file funeral and death claims independently; one does not bar or delay the other, though SSS may share documents to streamline processing.

XIV. Appeals and Remedies

Initial denial or partial grant: Seek reconsideration at the handling branch or through the My.SSS channel indicated in the notice.
Further appeal: Elevate to the Social Security Commission (SSC) within the reglementary period stated in the denial (commonly short—act immediately).
Judicial review: Adverse SSC decisions may be elevated to court under the statute’s review provisions.

XV. Practical Tips From the Field

File early. Some clearances (e.g., PSA copy) can take time; you may start with LCRO copies while PSA is pending if allowed.
Scan in high resolution for online filing; ensure each page is complete and readable.
Match names across IDs, bank account, and receipts. Even punctuation can trigger verification.
Keep originals for inspection.
Record the TRN and note the date/time filed.
If abroad, use a consularized SPA and send original hard copy as required.

XVI. Quick Templates (You Can Adapt)

A. Waiver (Between Multiple Payers)

I, [Name], holder of [ID], hereby waive in favor of [Claimant Name] any claim to the SSS funeral benefit arising from the death of [Deceased], having been reimbursed/compensated for amounts I paid as evidenced by attached receipts. I consent to SSS releasing the entire funeral benefit to [Claimant Name].

B. Affidavit of Loss (Receipts)

I, [Name], declare that the original funeral receipt(s) issued by [Funeral Home] for the services for [Deceased] were lost/misplaced despite diligent search and are beyond recovery. Attached are secondary proofs (billing statement, bank transfer slips). I undertake to present the originals if found.

C. Authorization / SPA (Excerpt)

I appoint [Representative] to file, sign, receive notices, and submit documents for my SSS funeral claim for [Deceased], and to enroll/update my DAEM details if required.

XVII. Key Takeaways

The funeral benefit goes to the person who paid the funeral expenses; beneficiaries of the death pension may be different persons.
Know your reference numbers: use the SSS number for member identity, the TRN to track your claim, and never substitute a PRN in a benefit form.
DAEM enrollment is essential for quick, checkless payment.
File within 10 years (earlier is better) and keep meticulous document trails.

Disclaimer: This article provides a comprehensive practitioner-style overview. Specific amounts, forms, and workflows may be updated by SSS circulars. For edge cases, consult the nearest SSS branch or the My.SSS portal guidance before filing.