When a family member dies: SSS, GSIS and Pag-IBIG claims and the estate tax return

We are sorry for your loss. This page is the paperwork, in order, so that you do it once. Most families file three or four claims; who files each one is set by law, and it is not always the same person.

1. The death certificate comes first

Every claim below asks for it. While the PSA copy is not yet available, the local civil registrar where the death was registered issues a certified copy. If the person died abroad, SSS asks for a death certificate registered with the vital statistics office of the country where they died (SSS death claim form).

2. SSS funeral benefit — for whoever paid for the funeral

The funeral benefit is not automatically the spouse's. It goes to the person who paid for the funeral. The proof is the funeral parlor's official receipt (BIR-registered) bearing the name of the claimant and of the deceased member. If the original receipt is lost or was given to another agency, SSS accepts a certified true copy or a certification from the funeral parlor or memorial service showing the payment (SSS: funeral benefit).

Member paid · Funeral benefit (deaths from 20 Oct 2023); 36 or more monthly contributions up to the month of death · ₱20,000 to ₱60,000, depending on contributions; 1 to 35 contributions · ₱12,000

Forms:

- Funeral claim application — filed by the person who paid. - Sworn statement of who paid for the burial — when the receipt is not in the claimant's name. - Waiver of the funeral benefit — when the person who paid lets another family member claim.

The most common problem: the receipt is in a sibling's or in-law's name, and someone else files. Decide who claims *before* paying the funeral parlor, or use the sworn statement or waiver above.

3. SSS death benefit — for the beneficiaries

The death benefit is separate from the funeral benefit, and it goes to the beneficiaries, in this order (SSS: death benefit):

1. Primary beneficiaries: the dependent spouse (until they remarry) and the dependent children. 2. If there are none, secondary beneficiaries: the dependent parents. 3. If there are none, anyone the member named in their SSS records.

Member paid · Death benefit; 36 or more monthly contributions before the semester of death · A monthly pension for the primary beneficiaries; Fewer than 36 · A lump sum

File the SSS death claim. The form asks for a bank account in the claimant's name (passbook or ATM card and a validated deposit slip) so SSS can pay into it.

4. GSIS — if they worked in government

Government employees are covered by GSIS instead of SSS. The surviving spouse and children file the GSIS application for survivorship benefits.

5. Pag-IBIG savings — to the legal heirs

The member's Pag-IBIG savings (and any MP2 savings) do not disappear: the legal heirs claim them with the provident benefits claim form, filling in the claimant's name and relationship to the member.

6. Estate tax return — within one year

The heirs file the estate tax return, BIR Form 1801, within one year from the death (NIRC section 90(B), as amended by RA 10963; BIR's form: 1801). Without it, land, a car or bank deposits cannot be transferred to the heirs. The return is signed by the executor, administrator or one of the heirs.

If the heirs divide the property among themselves without going to court, they also sign an extrajudicial settlement — a notarized deed that a lawyer usually drafts.

Questions

Who can claim the SSS funeral benefit?

The person who paid for the funeral, shown by the official receipt bearing the names of the claimant and the deceased member. If the receipt is in someone else's name, use the sworn statement or the waiver form.

Is the funeral benefit the same as the death benefit?

No. The funeral benefit pays whoever paid for the funeral; the death benefit pays the beneficiaries — the dependent spouse and children first, then dependent parents.

How much is the SSS funeral benefit?

For deaths from 20 October 2023: ₱20,000 to ₱60,000 if the member paid at least 36 contributions, or ₱12,000 if they paid 1 to 35.

When is the estate tax return due?

Within one year from the date of death (BIR Form 1801), under section 90(B) of the Tax Code as amended by RA 10963.

The member died abroad. What changes?

SSS asks for a death certificate registered with the vital statistics office of the country where the member died. The rest of the claims are the same.

Last checked 2026-10-11. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.

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