Death Benefits under the Philippine Social Security System (SSS)

A Complete Guide for Parents of a Deceased Overseas Filipino Worker (OFW)

This article explains the law and procedure as of June 16 2025. It is general information, not a substitute for personal legal advice.

1. Legal Foundations

Law / Issuance	Key Points
Republic Act 11199 (Social Security Act of 2018)	Makes SSS coverage mandatory for OFWs; restates benefit structure and beneficiary hierarchy.
SSS Circular 2019-012	Implementing rules for OFW compulsory coverage and contribution schedule.
SSS Manual of Operations & Benefit Claims Procedures	Governs documentary requirements and branch processing.
Civil Code, Arts. 966–970	Guides succession if more than one parent or other heirs claim the benefit.

2. Who May Claim

Beneficiary Hierarchy

Primary beneficiaries – the member’s dependent spouse (until remarriage) and dependent children (legitimate, legitimated, legally adopted, or illegitimate, under 21 or incapacitated).
Secondary beneficiaries – the dependent parents of the member.
Designated beneficiary/ies – if neither 1 nor 2 exist.
Legal heirs – in the absence of all of the above.

Parents can claim only if no primary beneficiary exists. If even one dependent child or an un-remarried spouse survives, parents are automatically disqualified.

“Dependent Parent” Defined

SSS treats a parent as dependent if, at the time of death, the parent actually relied upon the member for regular support (food, shelter, medical care, etc.). There is no fixed peso-value threshold, but proof such as remittance slips, sworn affidavits, or joint residency helps establish dependency.

3. Types of Death Benefits Available to Parents

Benefit	When Payable to Parents	Amount / Formula
Monthly Death Pension	At least 36 posted monthly contributions before the semester of death.	Higher of: • ₱300 + 20 % of AMSC + 2 % of AMSC for every CYS* over 10; or • 40 % of AMSC; or • Minimum pension (₱1 000 if CYS < 10; ₱1 200 if 10 – 19 CYS; ₱2 400 if 20 CYS +). *CYS = Credited Years of Service; AMSC = Average Monthly Salary Credit
Lump-Sum Death Benefit	Fewer than 36 posted contributions, or parents found not dependent.	Monthly pension × number of paid months, or 12 × monthly pension, whichever is higher.
Funeral Benefit	Always payable, regardless of dependency or contribution length.	₱20 000 – ₱40 000 (graduated by AMSC). Parents may claim if they actually shouldered the burial cost.
Employees’ Compensation (EC) Death Benefit	If death is work-related. OFWs are EC-covered.	EC pension: ₱15 000 minimum / month + funeral grant ₱10 000. Pays on top of SSS benefit.

4. Documentary Checklist for a Parent-Claimant

SSS Death, Disability and Retirement (DDR-1) Claim Form
Original Death Certificate (PSA-issued or Philippine Consular Report of Death if abroad).
Claimant’s valid government-issued IDs (any two, or one with photo and signature).
Birth Certificates:
- Deceased member’s PSA birth certificate.
- Claimant-parent’s PSA birth certificate (to prove filiation).
Proof of Dependence (any of the following):
- OFW remittance records for at least the last 6 months before death.
- Joint residence certificate or Barangay certification.
- Sworn Dependent’s Affidavit (SSS-prescribed).
No-Primary-Beneficiary Affidavit stating member left no spouse/children qualified under Sec. 8(e), R.A. 11199.
SSS Unified Multipurpose ID (UMID) of the deceased, if available.
Bank Enrollment Form (SSS PESONet) or International Direct Deposit form if parent resides abroad.
Funeral Receipts (for funeral benefit).

Tip: Have all foreign documents authenticated by the nearest Philippine Embassy or apostilled.

5. Step-by-Step Claim Procedure

Prepare documents. Photocopy each and bring originals for authentication.
Set an appointment via the My.SSS portal or call the branch handling the member’s last Philippine address.
Personal filing at the SSS branch (or at a Foreign Representative Office if parent resides overseas).
- Parents must appear; if 60 years + or incapacitated, a duly notarized Special Power of Attorney authorizes a representative.
Interview & document evaluation. SSS claims processor issues:
- Claim Stub with tracking number.
- Compliance Slip if additional papers are needed.
Claim adjudication. Typical release times (as of 2025):
- Funeral benefit – 10–15 working days.
- Death pension/lump-sum – 45 working days after complete submission.
Benefit release.
- Pension – monthly credit to enrolled bank/EWM account; 13th-month pension every December.
- Lump-sum – one-time credit.
Appeal, if denied. File a written appeal to the SSS Commission within 60 days from notice; further appeal lies with the Court of Appeals under Rule 43.

6. Sample Computation (Illustrative)

Member’s AMSC: ₱22 000
Credited Years of Service (CYS): 12
Posted Contributions: 144 (≥ 36)

Formula A: ₱300 + (20 % × 22 000) + [2 % × 22 000 × (12 − 10)] = 300 + 4 400 + (880 × 2) = ₱6 460

Formula B: 40 % × 22 000 = ₱8 800

Minimum Pension Threshold: ₱1 200 (10–19 CYS)

Payable Monthly Pension = ₱8 800 (higher of the three). Since parents are the only beneficiaries, no dependent’s allowance is added.

If contributions had been fewer than 36 months, parents would instead receive a lump-sum of (₱8 800 × 144 months) or 12 × ₱8 800—whichever is greater.

7. Common Pitfalls & Practical Tips

Pitfall	How to Avoid
Assuming parents always qualify.	Confirm that the deceased left no spouse or minor/incapacitated child. Even an illegitimate child bars parents.
Insufficient proof of dependency.	Gather clear evidence of support—remittance slips, testimony, joint utility bills.
Late filing.	Death benefit prescribes 10 years from the date of death (Art. 1144, Civil Code). File early; delayed compliance can hamper evidence.
Wrong bank details.	Use only SSS-accredited PESONet banks or the accredited remittance center abroad.
Forgetting the EC claim.	If death was job-related, file both SSS and EC claims; they are concurrent.

8. Interaction with Other OFW Benefits

OWWA Death & Burial Benefit – up to ₱200 000 for accidental death; ₱100 000 natural; burial ₱20 000. File separately at OWWA or through POLO.
Private Insurance via Employment Contract – POEA-standard contracts often carry at least US $15 000 life insurance.
Pag-IBIG MP2 or Mandatory Savings – heirs may withdraw the full provident savings plus dividends.

These are independent of SSS and can be claimed concurrently.

9. Frequently Asked Questions

Q: Can separated or adoptive parents both claim? A: Yes. If both parents are living and dependent, they split the pension 50-50. If only one is dependent, the other receives nothing.

Q: What if the parent is already receiving an SSS pension (e.g., retirement)? A: The death pension is separate and may be received concurrently.

Q: Do parents get the ₱250 dependent’s allowance? A: No. The allowance applies only to children of the deceased member-pensioner.

Q: May a parent residing abroad authorize someone in the Philippines to file? A: Yes. Execute a Special Power of Attorney, notarized and apostilled, naming the representative.

Q: Is the pension taxable? A: No. All SSS pensions and benefits are exempt from Philippine income tax (Sec. 32(B)(6)(c), NIRC).

10. Key Take-Aways

Parents qualify only if no spouse or dependent child survives and if they can prove actual dependency.
36 posted contributions mark the line between a pension and a lump-sum.
File early, within 10 years, and keep meticulous proof of support.
EC and OWWA benefits may run parallel—claim everything to which you are entitled.
Keep contact with SSS through the My.SSS portal to track claims and monthly releases.

Final Word

Navigating SSS death benefits can feel daunting—especially while grieving. Understanding the legal framework, gathering the right evidence of dependency, and filing on time are the parents’ surest safeguards. Should complications arise, consult an attorney or the nearest SSS branch for tailored assistance.