Background:
• Contribution is the amount paid to SSS by its members
• The monthly contributions based on the compensation of SSS members are payable under the two programs, as follows:
SS - 10.4% of MSC not exceeding Php15,000, which are payable by both employer (7.07%) and employee (3.33%)
EC - 1% of MSC not exceeding Php1,000 and payable only by the employer
Basis of monthly contributions
• For employees - monthly income/earnings from employment but not lower than Php1,000 (RA 8282)
• For self-employed members (including farmers / fishermen) - monthly income/earnings declared upon registration, which should not be less than Php1,000 (RA 8282)
Basis of monthly contributions
• For voluntary members - contribution amount indicated in SS Form RS-5 at the time of 1st payment, which should not be less than Php1,000 (Off. Order #150-A)
• For OFW - monthly income declared upon registration, which should not be less than Php5,000 (Circular #13-P)
• For NWS - 50% of the current MSC of the working spouse
Minimum / Maximum Contributions
Range of Compensation MSC Total Monthly Contributions
FOR EMPLOYED MEMBERS P
P
MEM 114.00 1,590.00
BERS
Minimum
P 1,000.00 - 1,249.99 P 1,000
Maximum
P 14,750.00 - OVER P 15,000
FOR VOLUNTARY & SELF-EMPLOYED
Minimum
P 1,000.00 - 1,249.99
Maximum
P 14,750.00 - OVER P 1,000 P 15,000 P
P 104.00 1,560.00
Payment Schemes
Over-the-counter (OTC) Electronic Data Interchange (EDI) Automatic Debit Arrangement (ADA)
New payment Deadlines for SSS Contributions and Members Loan
The new deadline for contributions or members
are as follows:
For regular employers (ERs)
If 10th digit of the 13-digit ER number ends in:
Payment Deadline: (FF. the applicable month)
1 or 2 3 or 4 5 or 6 7 or 8 9 or 0
10th day of the month 15th day of the month 20th day of the month 25th day of the month Last day of the month
Starting applicable month of June 2011 in case of
monthly payment or applicable quarter ending
June 30, 2011 in case of quarterly payment
For household employers (HRS), self-employed (SE) and voluntary members (VM) except OFW-members
If 10th (last) digit Payment Deadline:
SSS number ends in: (FF. the applicable month
or quarter (for SE/VM
only) as the case
may be)
1 or 2 10th day of the month
3 or 4 15th day of the month
5 or 6 20th day of the month
7 or 8 25th day of the month
9 or 0 Last day of the month
Existing Payment Channels
Payment of Contributions
1. SS«rE-pay
2. Over-the-Counter
a. SSS Branch Offices (90)
b. Accredited Banks/Branches (117)
c. Bayad Center outlets (556)
d. SM Payment Centers (26)
e. Ventaja outlets-overseas (92/13)
3. Mail
f. I-Remit outlets-overseas (53/18)
4. Auto-Debit Arrangement
participating banks
5. Internet
• To provide convenience to paying members through direct payment of contributions to 556 bayad centers nationwide (includes RCPI).
• To provide convenience to SE/VM and OFW paying members through direct payment of contributions to Shoe Mart Business Centers
UPDATES (Circular No. 13-P -Effective 01 January 2004)
• SE/VM, including OFW, may pay contributions either on monthly or quarterly (effective 01 October 2003)
• Minimum MSC of OFW is P5,000
UPDATES (Circular No. 13-P -Effective 01 January 2004)
Changing of MSC:
a) SE/VM, including OFW, may change their MSC by one to two salary brackets without requiring the submission of documents to prove their earnings
UPDATES (Circular No. 13-P -Effective 01 January 2004)
b) Where the change will result to an MSC of lower than Php5,000, or where the change will result to more than two salary brackets higher or lower than the present MSC, a declaration of earnings or ITR for the prior year duly received by BIR, must be submitted to prove their earnings
UPDATES (Circular No. 13-P -Effective 01 January 2004)
c) Where the present MSC is more than Php10,000 and the age of the member is 55 years or older, the allowed increase is only one salary bracket regardless of whether the supporting documents are submitted or not
UPDATES (Circular No. 13-P -Effective 01 January 2004)
Revised Schedule of payment:
a) For employer - on the 10th day following the applicable month
b) For SE/VM/OFW - on the 20th day following the applicable month or quarter, as the case maybe
UPDATES (CIRCULAR 32 P -Effective 15-Nov. 2006)
New Payment Deadline For Contributions
of OFW Members •Contributions for the months of January
to December of a given year maybe paid
within the same year •Contributions for the months of October to December of a given year may also be paid on or before the 31st of January of the succeeding year.
UPDATES (Circular No. 13-P -Effective 01 January 2004)
If the 10th day falls on a Saturday, Sunday or holiday, payment may be made without penalty on the next working day. This rule is applicable to all types of payors (i.e. ER. EE. SE & VM)
Frequently Asked Questions
Q - When may a self-employed or voluntary member change his/her MSC?
A - A self-employed or voluntary member, including OFW, may change his/her MSC monthly
Frequently Asked Questions
Q - When & how should the member start paying contributions?
A - For employee or household helper - monthly, through salary deduction, starting from the first month of employment
For SE/VM/OFW - monthly or quarterly, starting on the date of coverage/approval of membership
Frequently Asked Questions
Q - What form to accomplish in paying contributions?
A - SS Form R-5 for employer payment SS Form RS-5 for SE/VM/OFW payment
Frequently Asked Questions
Q - Where may payments for contributions be made?
A - Payments may be made to any SSS accredited banks/bayad centers or to SSS selected branches
Frequently Asked Questions
Q - May the SE/VM/OFW pay his/her contributions retroactively?
A - NO (payments made after the prescribed due date will be applied prospectively)
Frequently Asked Questions
Q - What happens to late payments of employers?
A- Late payments of employer wi l incur 3% penalty per month from the date the contribution fa ls due until paid
Frequently Asked Questions
Q - May an employed member, who receives no compensation from his/her employer during the period he/she is on leave, pay contribution for said period?
A- Yes, said employed member is allowed to pay said contributions as separated employee under the same rules & regulations applicable to voluntary members.
Short-term Benefits
Sickness & Maternity Benefits
Sickness Benefit
* Daily cash allowance paid to a member for the number of days he/she is unable to work due to sickness or injury
Amount of Benefit
* Daily cash allowance is equivalent to 90% of the average daily salary credit
Qualifying Conditions
^Unable to work due to sickness or injury
& Confined for at least four (4) days
^Paid at least three (3) monthly contributions within the 12-month period immediately preceding the semester of sickness
&He has notified his employer or if unemployed, the SSS
&He has used up all current company sick leave
• JANUARY
• FEBRUARY
• MARCH
• APRIL
• MAY
• JUNE
• JULY
• AUGUST
• SEPTEMBER
• OCTOBER
• NOVEMBER
• DECEMBER
QUARTER
THREE (3) CONSECUTIVE MONTHS ENDING THE MONTH OF MARCH, JUNE, SEPTEMBER AND DECEMBER
2010
2011
SEMESTER
(Month of contingency)
Rules on Sickness Notification
Employed Member -
• EE to ER - w/in 5 calendar days after the start of conft.
• ER to SSS - w/in 5 calendar days after receipt of notification from employee
Separated / Self-employed/ Voluntary Members -within 5 calendar days after the start of confinement
Failure to observe the rule on notification shall be a ground for the reduction or denial of the claim.
Amount of benefits
THE DAILY CASH ALLOWANCE IS EQUIVALENT TO 90% OF THE AVERAGE DAILY SALARY CREDIT.
Maximum period of entitlement
120 DAYS IN ONE CALENDAR YEAR
Manner of payment or Reimbursement
FOR EMPLOYED MEMBERS
% THE EMPLOYER SHALL ADVANCE THE
BENEFIT EVERY REGULAR PAYDAY. THE AMOUNT ADVANCED BY THE EMPLOYER WILL BE REIMBURSED 100% BY THE SSS EITHER THRU CHECK OR THRU EMPLOYER’S DEPOSITOR
FOR SEPARATED / VOLUNTARY / SELF-EMPLOYED MEMBERS
^ SSS WILL PAY DIRECTLY TO THE MEMBER
Documents Required
FOR EMPLOYED MEMBERS
^> APPROVED SICKNESS NOTIFICATION (SS FORM CLD-9N)
^> DULY ACCOMPLISHED SICKNESS BENEFIT REIMBURSEMENT APPLICATION (SS FORM B-304)
^> PRESENTATION OF SS DIGITIZED ID OF THE MEMBER OR E-6 ACKNOWLEGEMENT STUB W/ TWO VALID IDs [at least one w/ photo].
FOR SEPARATED/SELF-EMPLOYED/VOLUNTARY MEMBERS:
^> SICKNESS BENEFIT APPLICATION FOR
SEPARATED/SELF-EMPLOYED/VOLUNTARY MEMBERS (SSS FORM CLD-9A)
^> MEDICAL CERTIFICATE (SS FORM MMD-102 OR MD-15)
^> PRESENTATION OF SS DIGITIZED ID OF THE MEMBER OR E-6 ACKNOWLEDGEMENT STUB W/ TWO VALID IDs [at least one w/ photo].
ADDITIONAL DOCUMENTS FOR SEPARATED MEMBERS:
• CERTIFICATION FROM LAST EMPLOYER SHOWING THE EFFECTIVE DATE OF SEPARATION FROM EMPLOYMENT OR NOTICE OF COMPANY’S CLOSURE/STRIKE OR CERTIFICATION FROM DEPARTMENT OF LABOR THAT EE/ER HAS A PENDING LABOR CASE.
Maternity Benefits
< Daily cash allowance granted to a female employee - member for a period of 60 days for normal delivery, abortion, miscarriage & ectopic pregnancy and 78 days for caesarian section
Qualifying Conditions
* Given the required notification to the SSS thru her employer
$Paid at least 3 monthly contributions within the 12-month period before the semester of childbirth, miscarriage or abortion
Limitations
# Payment will be made only for the 1 st four deliveries on and after March 13, 1973
# Abortion and miscarriage included (effective May 24,1997
# Payment of maternity benefit will be a bar to the recovery of sickness benefit for the same period of confinement
Manner of payment or Reimbursement
FOR EMPLOYED MEMBERS
^> THE EMPLOYER SHALL ADVANCE THE BENEFIT IN FULL WITHIN 30 DAYS FROM THE FILING OF THE MATERNITY LEAVE APPLICATION. SSS SHALL REIMBURSE THE EMPLOYER 100% OF THE AMOUNT OF BENEFIT ADVANCED TO THE EMPLOYEE.
♦ FOR SEPARATED/ VOLUNTARY/ SELF-EMPLOYED MEMBERS
^> SSS WILL PAY DIRECTLY TO THE MEMBERS
Documents Required
FOR EMPLOYED / VOLUNTARY / SELF-EMPLOYED / SEPARATED MEMBERS
O DULY ACCOMPLISHED MATERNITY BENEFIT REIMBURSEMENT APPLN. (SSS FORM MAT-
MATERNITY NOTIFICATION DULY STAMPED RECEIVED BY THE SSS AT LEAST 60 DAYS FROM DATE OF CONCEPTION (SS FORM MAT-1).
© PRESENTATION OF SS DIGITIZED ID OF THE MEMBER OR E-6 ACKNOWLEDGEMENT W/ TWO
VALID IDs [at least one w/ photo].
OTHER DOCUMENTS:
A NORMAL DELIVERY - DULY REGISTERED BIRTH CERTIFICATE. IN CASE THE CHILD DIES/STILLBIRTH, DULY REGISTERED FETAL DEATH CERTIFICATE.
B CAESARIAN DELIVERY - DULY REGISTERED BIRTH CERTIFICATE AND OPERATING ROOM RECORD.
C MISCARRIAGE - D & C REPORT OR PREGNANCY TEST BEFORE AND AFTER MISCARRIAGE.
FOR SEPARATED MEMBERS -
CERTIFICATION FROM LAST EMPLOYER SHOWING THE EFFECTIVE DATE OF SEPARATION FROM EMPLOYMENT OR NOTICE OF COMPANY’S CLOSURE/STRIKE OR CERTIFICATION FROM DEPARTMENT OF LABOR THAT EMPLOYEE/EMPLOYER HAS A PENDING LABOR CASE.
EC Sickness Benefits
AN INCOME CASH BENEFIT IS EQUIVALENT TO 90% OF THE AVERAGE DAILY SALARY CREDIT BUT NOT TO EXCEED P 200.00 PER DAY.
Qualifying Condition
^ SICKNESS OR INJURY IS WORK-CONNECTED;
^> EMPLOYEE HAS BEEN DULY REPORTED TO SSS;
^> SSS HAS BEEN NOTIFIED OF SUCH SICKNESS OR INJURY; AND
^> THE EMPLOYEE HAS THE REQUIRED MONTHLY CONTRIBUTIONS PAID FOR HIM BY HIS EMPLOYER.
An employee need not have to exhaust his leave credits before he can avail sickness benefit under ECC.
ACCIDENTS MAY BE CONSIDERED TO HAVE BEEN ARISING OUT OF & IN COURSE OF EMPLOYMENT WHEN IT OCCURRED WHILE THE EMPLOYEE WAS :
PERFORMING HIS OFFICIAL FUNCTION, AT THE PLACE WHERE HIS WORK REQUIRED HIM TO BE, & IF ELSEWHERE, THE EMPLOYEE MUST HAVE BEEN EXECUTING AN ORDER FOR THE EMPLOYER;
PERFORMING AN ACT WITHIN THE TIME & SPACE LIMITS OF HIS EMPLOYMENT TO MINISTER TO PERSONAL COMFORT SUCH AS SATISFACTION OF THIRST, HUNGER OR OTHER PHYSICAL DEMANDS, OR TO PROTECT HIMSELF FROM EXCESSIVE COLD;
ENGAGED IN A COMPANY SPONSORED ACTIVITIES, SUCH AS, FIELD TRIPS, PICNICS, INTRAMURALS, ETC.;
ON BOARD A SHUTTLE BUS OR ANY VEHICLE PROVIDED BY THE COMPANY.
ANY SICKNESS IS COMPENSABLE PROVIDED THAT IT IS LISTED BY THE ECC AS AN OCCUPATIONAL DISEASE. OTHERWISE, PROOF MUST BE SHOWN THAT THE RISK OF CONTRACTING THE DISEASE IS INCREASED BY THE WORKING CONDITION.
Limitations/ Exclusions
^ INTOXICATION / DRUNKENNESS
^> WILLFULL INTENTION TO INJURE OR KILL HIMSELF OR ANOTHER
^> NOTORIOUS NEGLIGENCE
Maximum Number of Entitlement
240 days in one calendar year
SSS Contribution and Benefits
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