A doctrine-grounded, practice-oriented guide for families, guardians, and practitioners

1) What is covered

When a Social Security System (SSS) member dies, the law grants death benefits to specific, statutory beneficiaries in a strict order. If a minor child is among the primary beneficiaries, special rules apply on eligibility, priority, sharing, documentation, and how the money is paid and protected.

This article explains:

Who qualifies as a primary/secondary beneficiary
The types of death benefits (monthly pension vs. lump sum, funeral benefit, dependents’ pension)
How benefits are apportioned among children (including illegitimate and adopted children)
Guardianship and payee rules for minors
Key documents, timelines, and practical pitfalls
Suspensions/terminations of entitlement and common disputes
Interplay with Employees’ Compensation (EC), data privacy, and tax treatment

Statutory benefits are determined by law, not by the deceased’s will or beneficiary designation. Private designations yield only if the statute has no qualifying beneficiaries.

2) The legal framework (in plain terms)

Social Security Act (as amended) and SSS rules on survivorship.
Family Code (filiation, legitimacy/illegitimacy, adoption).
Rules on Guardianship and court practice for minors’ property.
Civil Code (damages, good faith/bad faith issues).
Employees’ Compensation (EC/ECC) System (work-related death—parallel benefit).

While implementing circulars refine procedures, the statutory hierarchy and definitions below are stable anchors in practice.

3) Beneficiary hierarchy and who counts as a “child”

3.1. Primary vs. secondary beneficiaries

Primary beneficiaries
- Dependent spouse (until remarriage) and
- Dependent children: legitimate, legitimated, legally adopted, and illegitimate who are unmarried, not gainfully employed, and below 21, or over 21 but permanently incapacitated and dependent since before 21.
Secondary beneficiaries (only if no primary):
- Dependent parents (generally lump-sum only).
- If no parents, the legal heirs per intestacy may claim a lump sum.

A minor child in the primary class defeats claims of all lower classes.

3.2. Counting and priority among children

SSS pays for up to five (5) dependent children, usually from the youngest upward.
Posthumous children (conceived before the member’s death but born after) qualify.
Stepchildren do not qualify unless legally adopted.
Illegitimate children qualify if filiation is established (see §7.3) and share in the apportionment rules below.

4) Types of SSS death benefits

4.1. Monthly death pension vs. lump-sum death benefit

Monthly death pension is due to primary beneficiaries if the deceased member met the minimum contribution requirement for pension at death (practice rule of thumb: an adequate number of posted contributions—older rules referenced 36; check the member’s actual contribution record).
If the contribution requirement is not met, primary beneficiaries receive a lump sum computed under SSS formulas.
Secondary beneficiaries (parents/legal heirs) receive lump sum, not a monthly pension.

4.2. Dependents’ pension (for children)

Each qualified dependent child may receive a dependents’ pension (an add-on to the basic death pension of the family unit), commonly computed as 10% of the member’s basic monthly pension or a fixed minimum per child, up to five children.

4.3. Funeral benefit

A separate funeral grant is payable to the person who paid the funeral expenses (not necessarily a beneficiary). Documentary proof of payment is required. This does not reduce the family’s death pension/lump sum.

5) How the money is shared when there is a minor child

5.1. The family “basic pension” and add-ons

The basic monthly death pension is determined from the member’s credited years of service and average monthly salary credit (SSS formula).
On top of the basic pension, the dependents’ pension is paid per qualified child (up to five).

5.2. Apportionment between spouse and children

The spouse receives the basic family pension for as long as entitled (see §9.1), and the children’s dependents’ pensions are paid to/for each child.
If no spouse survives or the spouse is disqualified (e.g., remarriage), the children receive the pension (with the minor’s shares handled via guardian/payee rules).

5.3. Legitimate and illegitimate children together

If both legitimate and illegitimate children survive, SSS applies statutory sharing rules. A common rule in practice: an illegitimate child’s share may be set at one-half (½) of the share of each legitimate child when they coexist; if there are no legitimate children, illegitimate children share equally as if legitimate.
Legally adopted children are treated as legitimate for sharing.
Exact allocation is handled by SSS during adjudication once filiation is established.

Practical tip: submit all children’s documents together to avoid staggered approvals that complicate apportionment.

6) When a minor child qualifies (and for how long)

A child qualifies if, at the time of the member’s death, the child is:

Below 21, unmarried, and not gainfully employed; or
Over 21 but permanently incapacitated and dependent since before 21 (medical proof required).

Entitlement ends upon the earliest of:

21st birthday (unless permanently incapacitated as above),
Marriage,
Becoming gainfully employed or self-supporting, or
Adoption by another person does not cut entitlement if filiation to the deceased is legal and pre-existing; however, benefits for the child are still time-bound and status-based as above.

7) Documents and proof (minor child cases)

7.1. Core set (always expect to prepare)

Death Certificate of the member
Member’s SSS number and postings printout (SSS pulls records; bring any proof you have)
Claim forms (death benefit; dependents’ pension; funeral benefit if applicable)
IDs of claimants and two (2) recent photos (per SSS form)
Bank account/UMID-ATM enrollment for benefits (see §8)

7.2. For the minor child

PSA Birth Certificate (or court adoption decree + amended birth record for adopted children)
School certificate or barangay certificate (to show status and age if requested)
Medical certificate for permanent incapacity (if over 21 or approaching 21)

7.3. Proving filiation (illegitimate children)

Any one or combination of:

Birth certificate naming the member as father/mother,
Acknowledgment/Affidavit of Admission of Paternity,
Judicial filiation/DNA (if contested),
Other authentic writings (e.g., SSS E-1 showing dependents, prior benefits naming the child).

Expect stricter proof if paternity is contested or if records are late-registered.

8) How SSS pays a minor’s benefit: guardian & payee rules

A minor cannot receive and manage benefits directly. SSS releases to a representative payee:
- The surviving parent with parental authority; or
- A court-appointed guardian (common when both parents are deceased, parent is disqualified/unfit, or there are large sums/real property to manage).
SSS may allow payment via a restricted bank account (child’s name “by” the guardian) or UMID-linked payout, with periodic accounting requirements.
For substantial accumulations (e.g., long retroactive accruals or lump sums), SSS can require a guardianship order and may withhold release pending court appointment to safeguard the child’s funds.

No “SPA from the minor” is valid (a minor cannot issue a power of attorney). A parent or guardian executes SSS forms as representative payee.

9) Suspension, termination, and substitutions

9.1. Spouse’s entitlement

The dependent spouse draws the pension until remarriage. On remarriage, the spouse’s entitlement ceases, but the children’s dependents’ pensions continue for as long as each child remains qualified.
A spouse in bad faith (e.g., proven to have conspired in the member’s death) may be disqualified; children’s shares remain.

9.2. Child’s entitlement

Ends on 21st birthday, marriage, or gainful employment.
If a child ages out, younger children remain qualified; newborn posthumous children may be added if filiation is proven.

9.3. Substitution by secondary beneficiaries

If no primary exists (no spouse; no qualified children), dependent parents receive a lump sum.
If parents are deceased or not dependent, legal heirs (per intestacy) receive the lump sum.

10) Employees’ Compensation (EC) survivorship (work-related death)

If the member’s death is work-connected, a separate EC survivorship pension may be due in addition to SSS death benefits. Minor children follow similar dependency rules; file both claims when applicable. EC uses its own forms and evidentiary standards (e.g., employer’s reports, accident/illness proofs).

11) Tax, assignability, and offsets

SSS death pensions and EC survivorship benefits are generally exempt from income tax and not subject to levy or attachment by ordinary creditors.
Overpayments or SSS erroneous releases can be offset from future benefits.
Benefits do not substitute for child support owed by others; they are the child’s separate property.

12) Timelines, retroactivity, and prescription

File as soon as practicable. Retroactive payment is commonly computed from date of entitlement once documents are complete, but delay risks loss of months due to administrative/time-bar rules.
As a conservative practice pointer, treat ten (10) years from accrual as a general prescriptive benchmark for asserting claims, while recognizing that monthly pension accruals may be subject to separate retroactivity limits in SSS procedure.

13) Practical playbook (step-by-step)

Collect core records: death certificate, SSS number, posted contribution summary, marriage certificate (if any), children’s birth/adoption records.
Assess eligibility: verify if the contribution history suffices for monthly pension; if doubtful, file anyway—SSS adjudicates pension vs. lump sum.
Organize filiation evidence for all children (legitimate, adopted, illegitimate). File jointly to avoid staggered awards.
Pick the payee route for minors: surviving parent vs. court guardian. Start guardianship early if both parents are gone or there are large retro sums.
Open the required payout account per SSS instructions (restricted/joint as directed).
Submit claims (death + dependents’ + funeral if applicable). Keep receipts and barcodes of filing.
Monitor and respond to SSS verification (especially on filiation or competing claimants).
Safeguard funds: segregate the child’s money; keep receipts—a guardian may be asked to account.
Update status: report when a child marries, starts work, or turns 21; avoid overpayment liabilities.
If denied or under-paid, appeal through SSS reconsideration channels and, if needed, elevate under the usual administrative/judicial review paths.

14) Common problem scenarios (and how they’re handled)

Competing claims (first spouse vs. later union; multiple sets of children): SSS freezes release until status/filiation is resolved (civil registry records, court orders, DNA if necessary).
Late-registered births: bolster with pregnancy/baptismal/medical records and acknowledgment documents.
Illegitimate children unknown to the first family: once filiation is proven, their statutory share attaches; earlier releases may be recomputed with arrears paid to the child.
Both parents deceased: require court guardianship to receive/manage the minor’s money.
Child with permanent disability: secure medical certification proving permanent incapacity before 21 to extend entitlement beyond 21.

15) Quick reference: documents checklist

Death certificate (PSA)
Member’s SSS number/ID; contribution printout (if available)
Claim forms: death, dependents’ pension, funeral
Spouse’s marriage certificate (if any)
Children’s PSA birth certificates / adoption decrees
Proof of filiation (acknowledgments, court orders) for illegitimate children
IDs/photos of claimants; two witnesses if required by form
Bank enrollment/UMID-ATM, guardian’s IDs; guardianship order (if needed)
For EC claims: employer’s accident/illness reports and medical records

16) Takeaways

A minor child is a primary beneficiary with strong priority.
Expect a monthly pension plus dependents’ pension if the member met contribution requirements; otherwise, a lump sum.
Five-child cap, youngest first; adopted treated as legitimate; illegitimate included with statutory sharing (½ rule when together with legitimate; equal if no legitimate).
Guardian/payee is mandatory; court guardianship may be required for large sums or where no parent can act.
File early, submit complete filiation proofs, and report status changes to avoid overpayments.

This material is for general information only and not legal advice. Facts, contribution histories, and family statuses change outcomes; consult Philippine counsel or SSS frontline officers for case-specific guidance and the latest implementing procedures.