Introduction

In the Philippines, the Social Security System (SSS) and the Government Service Insurance System (GSIS) provide retirement pension benefits to qualified members as a form of social protection for old age. However, when a member passes away, these benefits do not automatically cease to exist; instead, they may be transferred to eligible survivors or beneficiaries through survivorship pensions or the claiming of accrued but unpaid retirement benefits. This process is governed by Republic Act No. 8291 (GSIS Act of 1997) for government employees and Republic Act No. 8282 (Social Security Act of 1997) for private sector workers, along with their respective implementing rules and regulations.

The claiming of retirement pension benefits for a deceased member involves determining whether the member was already receiving a pension at the time of death, had qualified for but not yet claimed retirement benefits, or was eligible based on contributions. Survivors, such as spouses, children, or other dependents, may be entitled to monthly pensions, lump-sum payments, or funeral benefits. This article provides a comprehensive overview of the eligibility criteria, required documents, procedures, and legal considerations for claiming these benefits under both SSS and GSIS, ensuring compliance with Philippine laws and administrative guidelines.

Understanding Retirement Pension Benefits Under SSS and GSIS

SSS Retirement Benefits

The SSS administers retirement benefits for private sector employees, self-employed individuals, voluntary members, and overseas Filipino workers (OFWs). To qualify for retirement, a member must be at least 60 years old (for optional retirement) or 65 (for mandatory), with at least 120 monthly contributions. The benefit is typically a monthly pension, but members with fewer contributions may receive a lump sum.

Upon the death of a member:

If the member was a pensioner, the survivorship pension kicks in for eligible beneficiaries.
If the member died before retirement but had qualifying contributions, survivors may claim a survivorship pension or lump sum.
Unpaid accrued benefits (e.g., back payments) can be claimed by legal heirs.

GSIS Retirement Benefits

The GSIS covers government employees, including those in national and local government units, government-owned or controlled corporations (GOCCs), and constitutional bodies. Eligibility requires at least 15 years of service and age 60 for retirement. Benefits include a basic monthly pension (BMP), cash payment equivalent to 18 times the BMP, and additional gratuities.

For deceased members:

Survivorship benefits are provided if the member was in service or a retiree.
If death occurs before retirement, benefits may include separation benefits or survivorship pensions.
GSIS emphasizes mandatory membership and contributions deducted from salaries.

Both systems prioritize the protection of dependents, aligning with Article XIII, Section 11 of the 1987 Philippine Constitution, which mandates social security for workers and their families.

Eligibility for Claiming Benefits of a Deceased Member

SSS Eligibility

Survivorship Pension: Available if the deceased member had at least 36 monthly contributions before the semester of death. Eligible beneficiaries include:
- Legitimate spouse (not remarried).
- Legitimate, legitimated, or legally adopted children under 21 (or older if incapacitated).
- Illegitimate children (with priority to legitimate ones).
- If no spouse or children, parents or other dependents.
Lump-Sum Benefit: If fewer than 36 contributions, a one-time payment equivalent to total contributions plus interest.
Unpaid Retirement Benefits: If the member qualified for retirement but died before claiming, heirs can claim accrued amounts.

The pension amount is calculated based on the member's average monthly salary credit (AMSC) and credited years of service (CYS), with formulas such as: Monthly Pension = 300 + (20% x AMSC) + (2% x AMSC x CYS beyond 10 years).

GSIS Eligibility

Survivorship Pension: Granted if the member died while in service with at least 15 years of creditable service or was a retiree. Beneficiaries include:
- Surviving spouse (until remarriage or cohabitation).
- Dependent children under 18 (or up to 21 if students, or any age if disabled).
- If no spouse or children, dependent parents.
Cash Payment and Gratuity: For members with less than 15 years, a lump sum or separation benefit may be claimed.
Funeral Benefit: Automatically included, up to PHP 30,000 (as of recent updates).

GSIS benefits are computed as BMP = 37.5% x Revalued Average Monthly Compensation (RAMC) for the first 5 years, plus adjustments.

In both systems, benefits are non-transferable except to designated beneficiaries, and claims must be filed within prescribed periods to avoid forfeiture.

Required Documents

Claimants must prepare authenticated documents to substantiate their claims. Common requirements include:

For SSS Claims

Death Certificate of the member (issued by the Philippine Statistics Authority - PSA).
Marriage Certificate (for spouse claimants).
Birth Certificates of children or dependents.
Affidavit of Survivorship (notarized).
SSS Form DDR-1 (Death, Disability, and Retirement Claim Form).
Bank account details for pension deposit (via PESONet or InstaPay).
If applicable: Court order for guardianship, medical certificates for incapacity.
For lump sums: Proof of heirship (e.g., extrajudicial settlement).

For GSIS Claims

PSA-issued Death Certificate.
Marriage Contract and Birth Certificates.
GSIS Application for Survivorship Form.
Service Record from the employing agency.
Certificate of No Pending Administrative/Criminal Case.
Affidavit of Surviving Spouse/Children.
Bank passbook for direct crediting.

Documents must be original or certified true copies. Foreign documents require authentication by the Philippine Embassy or apostille under the Hague Convention.

Step-by-Step Procedure for Claiming Benefits

SSS Claim Process

Verify Eligibility: Check the deceased member's contribution history via the SSS website (sss.gov.ph) or nearest branch using the member's SS number.
Gather Documents: Compile all required papers as listed.
File the Claim: Submit at any SSS branch or online via My.SSS portal. For survivorship, file within 10 years from death; for lump sums, no strict limit but prompt filing is advised.
Processing: SSS evaluates within 30 days. If approved, pensions are credited monthly; lump sums via check or bank transfer.
Appeal if Denied: File a motion for reconsideration with the SSS branch, escalating to the Social Security Commission if needed.

GSIS Claim Process

Obtain Certification: Get the service record and last pay details from the deceased's agency.
Prepare Application: Fill out the survivorship form available on the GSIS website (gsis.gov.ph).
Submit Documents: File at the nearest GSIS office or via eGSISMO (online platform). Claims must be filed within 4 years from death for certain benefits.
Evaluation: GSIS processes within 45 days, with pensions released retroactively from the date of death.
Dispute Resolution: Appeals go to the GSIS Board of Trustees, then to the Court of Appeals if necessary.

Both agencies offer online tracking and helplines (SSS: 1455; GSIS: 847-4747). During the COVID-19 period, enhanced online filing options were implemented, which remain available.

Legal Considerations and Special Cases

Tax Implications

Retirement benefits are generally tax-exempt under Section 32(B)(6) of the National Internal Revenue Code (NIRC), but any interest or gains may be taxable. Survivorship pensions are considered income replacement and thus non-taxable.

Multiple Beneficiaries

In cases of multiple claimants, benefits are divided: e.g., SSS survivorship pension is 100% to spouse plus 10% per dependent child (max 5). Disputes require court adjudication.

Remarriage or Cohabitation

For both SSS and GSIS, the spouse's pension ceases upon remarriage, with benefits transferring to children. GSIS requires an affidavit attesting to non-remarriage annually.

Overseas Claimants

OFWs or beneficiaries abroad can file via authorized representatives or online, with documents apostilled. SSS has international branches in key countries.

Fraud and Penalties

Misrepresentation (e.g., falsified documents) is punishable under Republic Act No. 10175 (Cybercrime Prevention Act) and agency rules, with penalties including benefit forfeiture and imprisonment.

Recent Amendments

Under Republic Act No. 11199 (Social Security Act of 2018), SSS expanded coverage and increased minimum pensions. GSIS adjustments via Board Resolutions include higher funeral benefits and streamlined claims.

Challenges and Tips for Successful Claims

Common issues include incomplete documents, delays in PSA issuance, or unupdated member records. To mitigate:

Update beneficiary designations during the member's lifetime.
Keep contribution records organized.
Seek assistance from free legal aid via the Public Attorney's Office (PAO) or agency help desks.
For GSIS, coordinate with the HR department of the government agency.

Conclusion

Claiming SSS or GSIS retirement pension benefits for a deceased member ensures the continuation of financial support for families, reflecting the state's commitment to social welfare. By adhering to the outlined eligibility, documentation, and procedures, claimants can navigate the process efficiently. For personalized advice, consulting the respective agencies or a legal professional is recommended to address unique circumstances.