In the Republic of the Philippines, the Social Security System (SSS), governed by Republic Act No. 11199 (the Social Security Act of 2018), serves as a vital safety net for private-sector workers and their families. When a member passes away, the law provides two distinct types of financial assistance: the Burial Benefit and the Death Benefit. Navigating these claims requires an understanding of eligibility hierarchies, contribution requirements, and the digital filing protocols mandated as of 2026.

I. The Burial Benefit (Funeral Grant)

The Burial Benefit is a cash grant intended to help defray the cost of funeral expenses. Unlike the Death Benefit, it is paid to the person—whether a relative or a third party—who actually bore the burial costs.

1. Eligibility Requirements

A funeral grant is payable upon the death of:

An active SSS member;
A member who has been separated from employment but has at least one (1) posted contribution; or
A member who was receiving an SSS pension (retirement or disability).

2. Benefit Amount Calculation

The amount is variable, ranging from a minimum of ₱20,000 to a maximum of ₱60,000. As of the current 2026 implementation, the amount is determined by a formula that accounts for the member’s contributions and Average Monthly Salary Credit ($AMSC$):

$$Grant = \text{Fixed Amount } (P12,000) + (0.05 \times AMSC \times \text{Credited Years of Service})$$

Subject to the ₱20,000 floor and ₱60,000 ceiling.

II. The Death Benefit

The Death Benefit is a cash payment paid to the beneficiaries of a deceased member. Depending on the number of contributions the member made before the semester of death, this is paid as either a monthly pension or a lump sum.

1. Monthly Pension vs. Lump Sum

Monthly Pension: Granted if the member has paid at least 36 monthly contributions prior to the semester of death.
Lump Sum Benefit: Granted if the member has paid fewer than 36 monthly contributions.

2. Calculation of the Monthly Pension

The monthly pension is the highest of the following three results:

$P300 + (20% \times AMSC) + (2% \times AMSC \times (CYS - 10))$
$40% \times AMSC$
The minimum pension: ₱1,200 (for $CYS < 10$), ₱2,400 (for $CYS \ge 20$).

Note: Primary beneficiaries are also entitled to a 13th-month pension every December.

III. Hierarchy of Beneficiaries

The SSS follows a strict legal hierarchy in determining who is entitled to the Death Benefit.

1. Primary Beneficiaries

Dependent Legal Spouse: The surviving spouse must have been legally married to the member and must not have remarried, cohabited, or entered a "live-in" relationship.
Dependent Children: Legitimate, legitimated, legally adopted, or illegitimate children who are:
- Unmarried;
- Not gainfully employed; and
- Below 21 years of age (this age limit is waived if the child is congenitally or permanently incapacitated).

2. Secondary Beneficiaries

In the absence of primary beneficiaries, the dependent parents receive a lump sum benefit.

3. Designated Beneficiaries/Legal Heirs

In the absence of both primary and secondary beneficiaries, the benefit (lump sum) is paid to the persons designated by the member in their SSS records. If no one is designated, it is distributed to the legal heirs in accordance with the Civil Code of the Philippines.

IV. Procedural Requirements for Filing

1. Digital Transformation (Online Filing)

As of 2026, the SSS requires most claims to be filed online via the My.SSS Portal.

For Burial Claims: The claimant must have a registered My.SSS account and an enrolled bank account in the Disbursement Account Enrollment Module (DAEM).
For Death Claims: If the claimant is the surviving spouse and is also an SSS member, filing is primarily online. Walk-in applications are generally reserved for complex cases (e.g., conflicting beneficiaries or overseas deaths).

2. Documentary Evidence

The following documents are standard for both types of claims:

PSA Death Certificate of the member;
PSA Marriage Contract (if the claimant is the spouse);
PSA Birth Certificate(s) of children (for dependent’s pension);
Official Receipt of funeral expenses (required for Burial Benefit);
Valid Identification Cards of the claimant;
Member’s UMID Card or SSS digitized ID.

3. Prescription Period

While the Burial Benefit should ideally be claimed immediately, the SSS allows for claims to be filed within ten (10) years from the date of death. Failure to file within this prescriptive period results in the forfeiture of the benefit.

V. Summary Table of Claims

Benefit Type	Primary Requirement	Mode of Payment
Burial Benefit	Defrayal of funeral costs	One-time Check/Bank Credit
Death Pension	$\ge 36$ monthly contributions	Monthly Bank Credit
Death Lump Sum	$< 36$ monthly contributions	One-time Bank Credit

Ensuring that a member’s E-4 (Member Data Amendment Form) is updated with the correct beneficiaries and contact information is the most effective way to expedite these legal claims and provide immediate financial relief to surviving kin.