SSS Funeral Benefit in the Philippines
Complete legal guide to the requirements, proof of membership, and claiming process (July 2025 update)
1. Legal Basis
| Instrument | Key provisions on funeral benefit |
|---|---|
| Republic Act 11199 – Social Security Act of 2018 (supersedes RA 8282) | § 13-B empowers the Social Security Commission (SSC) to pay a funeral benefit “in cash or in kind” upon the death of any covered member, disability-pensioner, or retirement-pensioner. It also authorises the SSC to set and adjust the amount. |
| SSS Implementing Rules & Regulations (IRR), 2019 | Expands the statutory text; details who may file, order of preference, required documents, and prescriptive periods. |
| SSC Resolutions & Circulars (notably Circular 2015-007 and 2015-011) | Raised the benefit from a flat ₱20 000 to a graduated ₱20 000–₱40 000 scale based on “Credited Years of Service” (CYS). |
| Presidential Decree 626 (Employees’ Compensation Law) | Grants an additional ₱30 000 EC funeral benefit if death is work-related. This is separate and may be claimed concurrently. |
2. Who Is Covered
Deceased Member At least one (1) posted SSS contribution any time before death, whether as employee, self-employed, voluntary, or OFW member.
Vested Pensioner
- Retirement pensioner
- Permanent total disability (PTD) pensioner
No minimum contribution is required once the member becomes a pensioner.
3. Order of Payment / Eligible Claimants
| Rank | Eligible claimant | Documentary proof |
|---|---|---|
| 1 | Person who actually shouldered the funeral expenses (often the surviving spouse or child) | Official Receipt (OR) OR* notarised Affidavit of Funeral Expenses (AFE) |
| 2 | If no OR/AFE bearer: Surviving legitimate spouse | PSA marriage certificate |
| 3 | Any dependent child (legitimate, legitimated, legally adopted, or acknowledged natural child) | PSA birth certificate plus IDs |
| 4 | Any other relative or next of kin | Proof of relationship & affidavit |
| If none of the above, SSS may pay “to any person it deems entitled” upon clear showing of burial expenditure. |
* Circular 2019-009 allows filing even without receipts; the AFE suffices if signed before a notary/public attorney’s office.
4. Amount of Benefit (2015 scale – still in force as of July 2025)
| Credited Years of Service (CYS) | Funeral benefit |
|---|---|
| Less than 10 years | ₱20 000 |
| 10 to < 20 years | ₱25 000 |
| 20 to < 30 years | ₱30 000 |
| 30 to < 40 years | ₱35 000 |
| 40 years and above | ₱40 000 (maximum) |
Legislative proposals in the 19th Congress seek to raise the ceiling to ₱60 000, but no law has been enacted as of July 2025.
5. Documentary Requirements
| Purpose | Acceptable documents |
|---|---|
| A. Proof of Membership of Deceased | - SSS/UMID card - Original E-1, RS-1, OW-1, or SS Form E-4 (if un-encoded) - Employer’s Certification of SSS coverage (for still-employed decedents) - Two valid IDs showing SS number |
| B. Proof of Death | PSA-authenticated Death Certificate or Local Civil Registrar copy (with OLE) if PSA unavailable; plus Clinical Abstract if cause of death is contested |
| C. Proof of Relationship / Identity of Claimant | PSA marriage/birth certificates, adoption decree, or CENOMAR where applicable; plus one primary or two secondary government-issued IDs |
| D. Proof of Funeral Expenses | - Official receipt/s and Statement of Account from funeral parlor or - Notarised Affidavit of Funeral Expenses (AFE) |
| E. Bank Details for Disbursement | - Disbursement Account Enrollment Module (DAEM) print-out from My.SSS - ATM card photo or bank certificate - If through Funeral Parlor with MOA, “pay-to” cheque goes to the parlor; no DAEM needed |
Electronic Filing: Since 2024, My.SSS permits uploading clear scans (PDF/JPEG) of the documents above. Originals must be presented upon branch validation if flagged.
6. Filing Procedures
Choose a filing channel
- Accredited funeral parlor (PESO-net) – fastest; documents collected during arrangement, claimant need not go to SSS.
- Walk-in at any SSS branch – secure queue number, submit forms & originals.
- Online (My.SSS → e-Services → Funeral Claim) – upload scans; SSS schedules digital interview if needed.
Submit SS Form BPN-103 (Funeral Claim Application) with attachments above.
Wait for SMS / email confirmation
- SSS targets 5 working days processing (funeral parlor route) or 10 working days (walk-in/online) if documents are complete.
Receive benefit
- Bank credit to claimant’s DAEM account, or cheque to funeral parlor / claimant, or manual cash pick-up under PADC (rare).
7. Prescriptive Period
- 10 years from date of death, per Article 1144 of the Civil Code (applied suppletorily) and reiterated in SSS Circular 2012-010.
- Claims filed after 10 years are barred; however, the Supreme Court has occasionally relaxed this for clear equitable grounds (e.g., SSS v. Acol, CA-G.R. SP 132322, 2014).
8. Interaction with Employees’ Compensation (EC) Funeral Benefit
| Feature | SSS funeral benefit | EC funeral benefit |
|---|---|---|
| Basis | RA 11199 | PD 626 (as amended) |
| Trigger | Death of any member/pensioner | Work-related death only |
| Amount (2025) | ₱20 000 – ₱40 000 | Fixed ₱30 000 |
| Claim window | 10 years | 3 years |
| Filing office | Any SSS branch / My.SSS | Same, but use EC claim forms |
Both benefits may be claimed if death is compensable under EC; submit Employer’s Report of Accident/Illness (BWC Form) and supporting documents.
9. Common Issues & Practical Tips
- Mismatch in names / dates – Ensure PSA records match SSS records; file a Request for Change of Data (R-8) first if needed.
- Unposted contributions – Funeral benefit does not require a minimum count, but unposted contributions can delay record verification; keep receipts or employer certifications ready.
- Multiple claimants – SSS pays only one person. If disputes arise, execute a Joint Affidavit designating a single payee.
- Receipts lost – Execute AFE; attach Barangay certification of interment when burial done in public cemetery without formal funeral service.
- Over-the-counter cheques – Encash within 6 months; stale cheques require re-issuance request (Form RRF-1).
- Over-payment recovery – SSS may deduct wrongfully-paid funeral grants from survivorship or lump-sum death benefits; always verify SS number and identity.
10. Pending Legislative & Policy Developments (as of July 2025)
| Proposal | Status |
|---|---|
| House Bill 10036 / Senate Bill 2456 – increase funeral grant to ₱60 000 and index it to inflation | Pending bicameral conference; expected deliberation in 2025-2026. |
| Transition to fully cash-less disbursement | Pilot “SSS Disbursement Account via e-Wallet” completed; nationwide roll-out targeted Q4 2025. |
| Digital death registry linkage with PSA | Memorandum of Agreement signed Feb 2025; aims to auto-notify SSS of member deaths to expedite benefit processing. |
11. Frequently Asked Questions
| Question | Short answer |
|---|---|
| Is one (1) contribution enough? | Yes. A single posted contribution entitles the member’s estate to the funeral benefit. |
| Can I file if I am not a family member? | Yes, if you actually paid the funeral expenses and present an OR or AFE. |
| How long does approval take? | 5–10 working days on average once all documents are in order. |
| Is the benefit taxable? | No. SSS benefits are exempt from income tax under § 32(B)(6)(c), NIRC. |
| Does cremation qualify? | Yes; attach crematorium contract/receipt instead of burial contract. |
12. Conclusion
The SSS funeral benefit is a swift, one-time assistance of ₱20 000–₱40 000 (plus ₱30 000 under EC for job-related deaths) meant to ease the immediate financial strain of burial or cremation. Claimants need only establish (1) the deceased’s SSS membership, (2) proof of death, and (3) proof that they bore or will bear the funeral expenses. By keeping personal data updated, retaining funeral documents, and leveraging the My.SSS online portal, beneficiaries can secure the grant within days. Forthcoming digital reforms and a possible benefit increase promise to make this social protection even more responsive for Filipino families in their time of grief.