Who Are Entitled to Death Benefits and How to Claim Them (Philippines)

This article explains, in Philippine context, who may receive death benefits after a member-worker passes away, what programs typically pay them, and how claims are filed. It focuses on the major statutory systems (SSS, GSIS, ECC, and Pag-IBIG Fund), then covers employer plans, insurance, and key practical and tax/estate notes. Amounts, forms, and some operational rules change from time to time, so always rely on the latest issuances of the concerned agency.

I. Overview: Where “death benefits” can come from

Social Security System (SSS) – for private-sector employees, self-employed, voluntary, household workers, and OFWs. Provides a death benefit (monthly pension or lump sum) and a funeral benefit.
Government Service Insurance System (GSIS) – for government employees. Provides survivorship pension, funeral benefit, and in some cases separation/retirement-related proceeds.
Employees’ Compensation Commission (ECC) – through SSS/GSIS for work-related contingencies; provides EC death benefit (monthly income benefit or lump sum) plus EC funeral benefit.
Pag-IBIG Fund (HDMF) – provident savings; on death, member’s savings (TAV) plus additional death benefit (ADB), subject to current rules.
Employer plans/CBAs – e.g., group life or accident insurance, company retirement plans, and ex-gratia aids.
Private insurance and banking/retirement products – individual life insurance, personal accident policies, and private retirement plans.
Other sector-specific schemes – e.g., uniformed services, judiciary/constitutional commissions, teachers’ plans where applicable.

II. Who are “beneficiaries”?

Statutes and contracts define beneficiaries differently. In general:

Primary beneficiaries are those preferred by law for social insurance (typically dependent spouse and dependent children within age/finality limits).
Secondary beneficiaries (e.g., parents) claim only if no primary beneficiaries exist.
Designated beneficiaries control in contractual benefits (life insurance, employer plans) if validly named.

A. SSS (Social Security Act framework)

Primary beneficiaries:
- Dependent legal spouse (until remarriage).
- Dependent legitimate, legitimated, legally adopted, and illegitimate children who are unmarried and not gainfully employed, generally below 21, or of any age if permanently incapacitated while still a minor.
Secondary beneficiaries: parents who were dependent upon the member at the time of death, only if there are no primary beneficiaries.
If no primary or secondary beneficiaries: the estate receives a lump sum (no monthly pension).

Sharing among children follows statutory rules on legitimacy/filial status set by the SSS law and its rules. Proof of filiation (birth records, legitimation/adoption papers, acknowledgment) is crucial.

B. GSIS (RA 8291 framework)

Primary beneficiaries: surviving legitimate spouse (or dependent spouse per GSIS rules) and dependent children (no distinction by legitimacy; age/disability dependence applies).
Secondary beneficiaries: parents (if no primary).
Designations: For some GSIS benefits (e.g., life insurance component under GWAPS/optional life), named beneficiaries control subject to GSIS rules.

C. ECC (Employees’ Compensation)

Primary: dependent spouse (until remarriage) and dependent children (age/disability rules similar to SSS/GSIS).
Secondary: parents or other dependents if no primary.
Payable only if death is work-connected (injury/illness arose out of or in the course of employment).

D. Pag-IBIG Fund

First in priority: designated beneficiaries in the member’s records.
If none, the legal heirs per the Civil Code (intestate succession).
Payable benefits: member’s TAV (savings + dividends) plus ADB as set by current Pag-IBIG rules.

E. Employer/Private Insurance

Named beneficiaries in the policy/plan prevail. If none, the legal heirs per succession law (or policy default clause). Review the policy’s revocability, contingent beneficiaries, and exclusions (e.g., contestability, risky activities).

III. What benefits are typically payable?

A. SSS

Death benefit:
- Monthly pension if the member meets the minimum contribution threshold (e.g., at least 36 posted contributions under prevailing rules) and other qualifying conditions.
- Lump-sum if the member does not meet the pension threshold or if only secondary beneficiaries exist.
Funeral benefit: Fixed amount/range set by SSS based on contributions/AMSC; requires proof of funeral expenses and relationship/authority.

B. GSIS

Survivorship pension to primary beneficiaries of a pensioner or active member who met statutory conditions (e.g., length of service, premiums).
Funeral benefit (fixed amount set by GSIS).
Life insurance component (if enrolled) and cash surrender/retirement proceeds where applicable.

C. ECC (through SSS/GSIS)

Monthly income benefit (or lump sum if no primary beneficiaries) for work-related deaths, plus
EC funeral benefit, and in some cases carer/dependents’ allowances under ECC rules.

D. Pag-IBIG Fund

Total Accumulated Value (TAV) (members’ savings + dividends) plus an Additional Death Benefit (ADB). Amount depends on membership status and current rules.

E. Employer/Private Policies

Group life/accident: sum insured; may include accidental death & dismemberment (AD&D) riders.
Company retirement plan: often provides death-in-service benefit (e.g., multiple of salary or accrued value).
Individual life insurance: Face amount plus riders (accidental death benefit, waiver of premium, etc.), subject to contestability and exclusions.

IV. Core eligibility concepts and proof

Member status matters: active vs. inactive, contributions posted, and qualifying service (SSS/GSIS).
Dependency and relationship must be proven: marriage certificate, birth certificates, adoption papers, legitimation, Acknowledgment/Affidavit of Paternity, CENOMAR/CEMAR if required.
Age and incapacity: beneficiaries over the age cap must show permanent incapacity incurred while still a minor.
Work-relatedness (ECC): requires employer’s reports, incident/illness documentation, and often medical/DOLE/OSH records.
No remarriage rule (spouse): spouse’s survivorship may end upon remarriage (per system rules).
Competing claims: multiple “spouses” (e.g., void/voidable marriages), children of different statuses—these are resolved by statute and evidence of filiation/validity.

V. How to claim (step-by-step)

A. Documents you will almost always need

PSA-issued death certificate (and local civil registry copy if needed).
Valid IDs of claimants; UMID where available.
Proof of relationship/dependency (PSA marriage/birth/adoption/legitimation; affidavits if required).
Member data: SSS/GSIS/Pag-IBIG numbers; contribution records if available.
Bank account details for peso crediting (compliant with agency requirements).
Proof of expenses for funeral claims (ORs/contracts).
Employer’s certifications (for last employer, separation, accident reports), especially for ECC.

Keep originals and certified copies. In complex filiation cases, expect additional proofs (DNA in rare, disputed cases, court decrees for annulment/recognition/adoption, etc.).

B. Filing with SSS

Determine eligibility: pension vs. lump sum based on contributions/coverage.
Complete forms: SSS Death Benefit and, if applicable, Funeral Benefit forms (and EC forms if work-related).
Online vs. branch: Many claims begin via My.SSS portal; authenticated appearance may still be required for certain claimants.
Submit supporting documents; ensure child beneficiaries are properly listed and supported.
Wait for evaluation; comply with clarifications. Benefits, if approved, are paid via bank credit.

Timelines/prescription: As a rule of thumb, file as soon as practicable. While some claims are subject to prescriptive periods, agencies often honor timely claims especially where minor dependents are involved.

C. Filing with GSIS

Identify whether the deceased was an active member, separated with funds, or a pensioner.
For survivorship pension and funeral benefit, accomplish GSIS forms (plus eGSISMO where applicable).
Submit marriage and children’s documents and service records/last day of service certifications.
If work-related, also file ECC via GSIS.
Benefits are credited to GSIS-accredited banks per current rules.

D. Filing an ECC claim (via SSS or GSIS)

Establish work-connection: incident reports, sickness reports, OSH/DOLE documents, medical abstracts.
File ECC death benefit with the same system (SSS for private; GSIS for public).
Coordinate with the employer for mandatory reports and certifications.

E. Filing with Pag-IBIG Fund

Check designated beneficiaries in the member’s MDR or records; if none, prepare heirship documents (e.g., Affidavit of Self-Adjudication/Extrajudicial Settlement if applicable).
Submit Death Claim form with IDs, death certificate, and beneficiary/heirship proofs.
Proceeds include TAV and ADB (as provided by current Pag-IBIG rules).

F. Employer/Private Insurance

Notify the insurer/employer within the policy or plan notification period.
Submit claim form, death certificate, policy/plan documents, proof of beneficiary identity, and any police/medical reports if accidental.
Observe contestability and exclusions (suicide within contestability period, hazardous activities, war risks, etc., per policy).

VI. Special scenarios and common pitfalls

Separated-in-fact spouses: Still generally primary (until remarriage), but disputes arise if there is a void/voidable marriage or subsequent marriage. Agencies examine validity and dependency.
Illegitimate children: Entitled under SSS; ensure acknowledgment (birth record with father’s name, affidavit, or other proof) or adjudication.
Adopted children: Treated as legitimate once adoption is final; present the final decree/amended birth certificate.
Adult disabled children: Must prove permanent incapacity incurred while still a minor (medical evidence).
Competing “beneficiaries” vs. “heirs”: Social insurance beneficiaries are defined by statute and may differ from heirs under the Civil Code. A person can be a legal heir yet not a statutory beneficiary (or vice versa).
Work-related disease: Not all illnesses are automatically compensable. Consider listed occupational diseases and proof of increased risk.
No documents: Use late registration/negative registry proofs and secondary evidence (baptismal, school records), but expect longer processing.
Multiple systems: It is often possible to receive SSS/GSIS benefits, ECC, Pag-IBIG, and insurance simultaneously if each program’s conditions are independently met.
Foreign deaths/OFWs: Secure apostilled or Philippine-consularized documents, with official translations if not in English/Filipino.

VII. Tax and estate considerations (high-level)

Taxation of benefits: Statutory death and survivorship benefits from SSS/GSIS/ECC are generally excluded from income tax under the NIRC’s exclusions for statutory benefits. Life insurance proceeds are not subject to income tax to the beneficiary.
Estate tax:
- Life insurance proceeds are included in the gross estate if the beneficiary designation is revocable or the estate/executor is the beneficiary; generally excluded if irrevocably designated to a third party (subject to current rules).
- Unpaid salaries/benefits and refunds may form part of the estate.
- Estate settlement instruments (extrajudicial settlement, small estate affidavits) and BIR estate tax compliance may be required before banks release funds or before distribution of certain benefits (especially where no named beneficiaries exist and proceeds accrue to the estate/heirs).
Documentary stamp taxes may apply to certain instruments; agencies often remit/handle any statutory charges embedded in their process.

For concrete tax outcomes, apply current BIR issuances and, where needed, seek professional advice—facts (beneficiary designations, policy terms, dates) are decisive.

VIII. Practical checklist (for the family or executor)

Gather IDs and civil registry documents (PSA: death, marriage, births; adoption/legitimation papers).
Secure employer certifications and incident/medical records if work-related.
List all memberships and policy numbers (SSS/GSIS, Pag-IBIG, PhilHealth for hospital bills, company plans, banks, insurers).
File SSS/GSIS and Pag-IBIG claims promptly; add ECC if work-related.
Notify insurers/employer within policy/plan deadlines.
Open/confirm a compliant bank account for benefit crediting (as required by each agency).
Address estate matters where benefits are payable to the estate/heirs (execute affidavits/settlement; handle BIR estate tax where applicable).
Track all submissions; keep certified copies and receipts.
Expect follow-ups for clarifications on filiation, dependency, or validity of marriage.
Avoid premature distribution among heirs until agency approvals and estate clearances are settled.

IX. Frequently asked questions

1) Can we receive both SSS death pension and ECC benefits? Yes, if the death is work-related and the member was SSS-covered, both SSS death benefits and ECC benefits may be claimable (they are separate programs).

2) What if the member had both SSS and GSIS service? Cross-membership rules are technical. In general, a person cannot be simultaneously covered as an active member in both systems for the same period, but separate periods in private/government service may generate distinct entitlements subject to portability/totalization laws and program rules.

3) Are PhilHealth benefits part of “death benefits”? PhilHealth is medical insurance (inpatient/outpatient case rates). It does not pay a death benefit, but hospital bills may be reduced via PhilHealth coverage. Any refunds or HMO reimbursements follow their own rules.

4) Who claims if there is no spouse or child? If the system recognizes secondary beneficiaries, parents may claim. Otherwise, benefits may go to the estate, to be distributed among legal heirs under the Civil Code (after estate tax compliance where applicable).

5) Is remarriage allowed after filing? Yes, but in systems where the spouse’s survivorship stops on remarriage, future monthly benefits may cease from the remarriage effectivity; already-paid benefits generally aren’t clawed back absent fraud.

X. Key takeaways

Identify the systems your loved one belonged to (SSS/GSIS, Pag-IBIG, ECC) and any employer/private policies.
Primary beneficiaries (spouse + dependent children) are first-in-line for statutory benefits; parents or the estate claim only if there are no primary beneficiaries.
Documents proving relationship and dependency are the heart of the claim; resolve filiation/validity issues early.
Work-related deaths unlock ECC benefits in addition to SSS/GSIS.
Attend to estate and tax formalities for benefits payable to the estate/heirs or where banks require clearances.
File promptly and keep complete records; exact amounts and processes change, so follow the current agency forms and circulars.

Final note

While this article is comprehensive, each claim turns on facts (member’s contributions/service, beneficiary status, documents, work connection, and policy terms). For disputed marriages/filiation, cross-system overlaps, or large estates, professional assistance can prevent delays and protect entitlements.