SSS Death Pension in the Philippines: Eligibility, Documentary Requirements, and Claim Process

This article explains the Social Security System (SSS) death benefit (“death pension”) under Philippine law, with a focus on who qualifies, what to prepare, and how to file. It is written for heirs, counsel, HR officers, and executors handling estates of private-sector workers and voluntary SSS members.

1) Legal basis and key concepts

Statutory basis. The Social Security Act of 2018 (R.A. 11199) and its Implementing Rules, SSS Circulars, and benefit guidelines govern death benefits for covered employees, self-employed and voluntary members, including OFWs.

Nature of the benefit. Upon a member’s death, SSS pays either:

a monthly death pension to primary beneficiaries if the contribution requirement is met; or
a lump-sum death benefit if it is not met or if only secondary beneficiaries exist.

The death benefit is separate from the funeral benefit (a one-time grant payable to the person who shouldered funeral expenses, whether or not he/she is also a beneficiary).

Technical terms frequently used by SSS

Semester of death (contingency): the two consecutive quarters ending in the quarter of death. Many contribution rules are measured “prior to the semester of death.”
Credited Years of Service (CYS) and Average Monthly Salary Credit (AMSC): factors used by SSS to compute pensions.
Dependent means chiefly reliant for support, or a minor/unemancipated child as defined by law.

2) Who may receive the SSS death benefit?

A. Order of beneficiaries (by law)

Primary beneficiaries
- The dependent spouse (until remarriage) and
- The dependent child/children: legitimate, legitimated, legally adopted, or illegitimate, who are unmarried, not gainfully employed, and below 21, or over 21 but permanently incapacitated and dependent for support.
Secondary beneficiaries
- The dependent parents of the member (mother/father), if no primary beneficiaries exist.
In default of both
- The designated beneficiary (if designation is legally recognized) or, absent designation, the legal heirs under the Civil Code.

Important nuances

A spouse must be legally married to the member and living with or dependent on the member at the time of death. Proof of dependency may be required if separated in fact.

Illegitimate children can qualify if filiation is established; when both legitimate and illegitimate children exist, SSS applies statutory allocation rules and caps (see “Dependent’s Pension” below).

A person convicted of intentionally causing the member’s death is disqualified under general succession principles.

3) Pension vs. lump-sum: contribution thresholds

Monthly death pension (for primary beneficiaries): generally available if the member paid at least 36 monthly contributions prior to the semester of death.
Lump-sum benefit:
- If the member paid fewer than 36 monthly contributions before the semester of death and primary beneficiaries exist, they receive a lump-sum instead of a monthly pension.
- Secondary beneficiaries (dependent parents)—even if the member paid 36+ contributions—are entitled to a lump-sum, not a monthly pension.

Start and duration. The survivor’s pension generally accrues from the month of death once approved. The spouse’s entitlement ceases upon remarriage; qualified children’s entitlement ends when they turn 21, marry, become gainfully employed, or recover from incapacity.

4) What exactly gets paid?

A. Basic Survivors’ Monthly Pension

Computed from the member’s AMSC and CYS using SSS formulas. The result is the basic monthly pension (BMP) for the survivor/s.

B. Dependent’s Pension (for minor/incapacitated children)

In addition to the BMP, SSS pays a dependent’s pension for up to five (5) qualified children, typically starting from the youngest, without substitution once the five slots are filled. Where both legitimate and illegitimate children exist, SSS accords priority to legitimate/adopted children within the cap; any remaining slots may be shared by qualified illegitimate children. (Proof of filiation is required for illegitimate children.)

C. Lump-sum Death Benefit

If conditions for a monthly pension are not met (or only secondary beneficiaries exist), SSS pays a one-time lump-sum. The computation references the member’s contributions and salary credits under SSS rules.

D. Funeral Benefit (separate claim)

A one-time funeral grant is payable to the person/establishment that actually paid the funeral expenses (receipts required). This can be claimed by someone other than the beneficiaries and may be processed ahead of the death pension.

E. Employees’ Compensation (EC) Survivorship (if work-related)

If death is work-connected, survivors may also claim EC death benefits (administered by SSS for private sector), in addition to regular SSS death benefits. Documentary proof of work-relation is needed (e.g., employer’s reports, accident/illness documentation).

Tax & liens. By law, SSS benefits are exempt from income tax and, with limited exceptions, from levy, attachment, or other legal process.

5) Documentary requirements (core checklist)

SSS may require originals for sighting and clear photocopies for file. Exact forms and templates evolve, but you should expect the following baseline:

A. For all claims

Duly accomplished Death Benefit Claim Form (current SSS form for death claims).
Member’s Death Certificate (PSA-issued or civil registrar certified). If abroad, with DFA authentication/apostille as applicable.
Claimant’s valid government-issued IDs (with photo and signature).
SSS numbers of all claimants; TIN may be requested for disbursement compliance.
Disbursement account enrollment proof (e.g., SSS DAEM—Disbursement Account Enrollment Module—confirmation for bank/e-wallet/cash card).
If represented: Special Power of Attorney (SPA) or Court Appointment (guardian, executor/administrator), with IDs of both principal and representative.

B. If spouse is a claimant

Marriage Certificate (PSA).
Proof of dependency if separated in fact (e.g., affidavits, remittance records, barangay certification).
Certificate of No Marriage (CENOMAR) may be required to address bigamy/invalid marriage issues in complex cases.

C. If children are claimants/beneficiaries

Birth Certificates (PSA) of each child.
For illegitimate children: proof of filiation (e.g., birth certificate naming the member; acknowledgment documents; other admissible evidence).
If a minor’s guardian is filing:
- Proof of guardianship. For small amounts SSS may accept an SSS guardian’s undertaking/affidavit; otherwise, court-appointed guardianship may be required.
- Guardians’ valid IDs.

D. If parents are claimants (no primary beneficiaries)

Member’s Birth Certificate (to prove filiation).
Parents’ valid IDs.
Affidavits/evidence of dependency, if requested.

E. For funeral benefit (may be filed by a non-beneficiary)

Official receipt(s) and statement of account from the funeral service provider.
Affidavit of funeral expenses (if required).
Payee’s IDs and disbursement account proof.

F. If work-related (for EC claim)

Employer’s accident/illness reports, medical records, police/incident reports.
Proof of employment and SSS employer certification during the period of contingency.

Note: SSS may ask for additional documents (e.g., medical abstracts for incapacitated children, DNA/affidavits for complex filiation issues, court orders in bigamy/annulment situations).

6) How to file: step-by-step

Step 1 — Verify eligibility and gather documents

Map the heirship (spouse, qualified children, or parents), check contribution history (to gauge pension vs lump-sum), and compile the applicable checklist above.

Step 2 — Enroll a disbursement account

Register or update your My.SSS account and enroll your bank/e-wallet/cash card through the DAEM. Claims are released only to an enrolled, approved disbursement channel.

Step 3 — File the Funeral Benefit (optional but often urgent)

If you paid the funeral, you can file this ahead of the death pension using the funeral documents.

Step 4 — Submit the Death Benefit Claim

You may file online through My.SSS (if available for your profile), or in person at any SSS branch (book an appointment where required). Provide:

Completed Death Claim Form,
All supporting documents,
Your DAEM proof.

SSS will evaluate entitlement (primary vs secondary, pension vs lump-sum) and may call for clarifications.

Step 5 — Monitoring and release

Check your My.SSS inbox/SMS/email for updates or compliance notices. Upon approval, SSS releases to the enrolled account. Keep the acknowledgment/approval notice.

7) Ongoing compliance for survivor-pensioners

Annual Confirmation of Pensioners (ACOP). Survivor-pensioners (or their guardians) must comply with SSS’s ACOP to keep the pension active. Methods and schedules are announced by SSS (e.g., in-person, online, video call, mailed documents, or overseas validations).
Report changes: remarriage of spouse, a child reaching 21, marriage/employment of a child, recovery from incapacity, or death of a beneficiary. Overpayments due to non-reporting may be collected by SSS.

8) Frequently encountered scenarios

Member dies leaving spouse and three minor children (two legitimate, one illegitimate). Primary beneficiaries exist. If 36+ qualifying contributions are met, SSS pays a monthly pension. Dependent’s pensions are granted up to five children with priority to legitimate/adopted children; the spouse’s entitlement ceases upon remarriage.
Member dies single, childless; dependent parents survive. Secondary beneficiaries (parents) receive a lump-sum (no monthly pension), subject to proof of dependency and filiation.
Member dies with no spouse/children/parents. SSS may pay to the designated beneficiary (if recognized) or, absent that, to legal heirs under succession rules, upon proof of heirship (e.g., extrajudicial settlement or court proceedings if needed).
Work-related death. File both a regular SSS death claim and an EC death claim. Benefits may run concurrently since they come from different funds.
Late filing. You may still file; SSS recognizes claims after the contingency. However, retroactive payments and start dates follow SSS rules, and you may be asked to explain delays or provide additional proof (e.g., of continuing dependency).

9) Practical tips & common pitfalls

Establish filiation early. For children not immediately acknowledged in civil records, gather acknowledgment documents, school/medical records, or seek legal advice on DNA evidence where appropriate.
Resolve marital issues. Where there are questions about validity of marriage or bigamy, secure relevant civil registry records (PSA) and, if necessary, obtain judicial declarations.
Guardianship planning. If substantial benefits will be paid to minors, anticipate SSS’s requirements for guardianship; an affidavit may suffice only up to certain thresholds.
Keep contribution records. Download the member’s Contribution Report from My.SSS (if accessible) to understand entitlement.
Use DAEM correctly. Mismatched names, closed accounts, or unapproved disbursement channels commonly delay release.
ACOP calendar. Mark your annual compliance date; non-compliance may lead to suspension of the pension.

10) Remedies on denial or partial grant

Reconsideration at the Branch/Division. Provide missing documents, sworn statements, or legal opinions supporting your claim.
Appeal to the Social Security Commission (SSC). Adhere to the reglementary period and SSC rules; decisions of the SSC are reviewable by the Court of Appeals via Rule 43.
Overpayments/offsetting. If SSS later finds ineligibility, it may offset future benefits or seek refund; consult counsel if you dispute the determination.

11) Checklist summary (print/keep)

Identity & status

Death Claim Form; death certificate (PSA); claimants’ IDs; SSS numbers; DAEM proof Spouse – marriage certificate; proof of dependency (if separated in fact) Children – birth certificates; proof of filiation (for illegitimate); guardianship papers (if minor) Parents – member’s birth certificate; parents’ IDs; proof of dependency Funeral – receipts/SOA; payor’s IDs; affidavit (if required) EC (work-related) – employer reports; incident/medical records

12) Quick answers

Can the spouse and children both receive? Yes—both are primary beneficiaries. Children receive dependent’s pensions (subject to caps); the spouse’s entitlement ends upon remarriage.
Are SSS death benefits taxable? No; by law, SSS benefits are tax-exempt.
What if contributions are incomplete? Primary beneficiaries get a lump-sum; parents (secondary) also get a lump-sum.
Is the funeral grant automatic with the death pension? No. It’s a separate claim payable to the one who paid the funeral.
Can I claim EC and SSS death benefits together? Yes, if the death is work-related (subject to EC rules).

Final note

Specific forms, amounts, and e-channels may change. When preparing a claim, verify the latest SSS forms and submission options, and consider consulting counsel for complex filiation, marital status, guardianship, or succession issues.