Professional Documents
Culture Documents
I.
SS ACT OF 1997
1. JURISDICTION;
DACION
EN
PAGO
IMPLEMENTATION (SSS V ATLANTIC GULF)
SSS VS ATLANTIC GULF
-atlantic filed a complaint for specific performance and
damages against SSS before RTC of Batangas City
-from the averment in the complaint, private respondents are
seeking to implement the deed of assignment which they had
drafted and submitted to SSS sometime in July 2001, pursuant
to SSSs letter addressed to AG&P dated 23 April 2001
approving AG&P and SEMIRARAs delinquencies through
dacion en pago, which as of 31 March 2001, amount to
P29,261,902.45.
When the deed of assignment was submitted sss did not sign it
because there was a conflict as to the amount of
delinquencies. Mao na adto sila sa court to compel sss to sign
the dacion en pago. Sss filed a motion to dismiss on the
ground lack of jurisdiction. Citing section 5, RTC dismissed.
-ca reversed RTC decision and held that the subject of
complaint(kuwang and slide)
ISSUE: which body has the jurisdiction to entertain the
controversy arising from the non-implementation of a dacion en
pago agreed upon by the parties as a means of settlement of
private respondents liabilities?
SC; from the allegations of respondents complaint, it readily
appears that there is no longer dispute with respect to
respondents accountability to SSS. Respondent, had in fact
admitted their delinquency and offered to settle them by way of
dacion en pago subsequently approved by the SSS in
Resolution no. 270s-2001.
Notice here that the law uses the word appeal. Appeal from
the decision of the commission. So whether it is by petition for
review, verified petition for review or a notice of appeal.
Independent contractors and principal do not have employeremployee relationship because the principal has no power to
control the means and tools in making the job done. The
principal is only concerned on the result. However, they can be
a member of SSS under the category of self- employed
depending on their wage earned.
BASIS OF COVERAGE The Supreme Court held that jeepney drivers are employees of
jeepney operators in the case of the NATIONAL LABOR
UNION vs. DINGLASAN, L-7945, 23 March 1956. The Court
RULED:
"...The drivers did not invest a single centavo in the business
and the respondent is the exclusive owner of the jeeps. The
management of the business is in the respondent's hands. For
even if the drivers of the jeeps take material possession of the
jeeps, still the respondent as owner thereof and holder of a
certificate of public convenience is entitled to exercise, as he
does and under the law he must, supervision over the drivers
by seeing to it that they follow the route prescribed by the
Public Service Commission and rules and regulations
promulgates by its as regards their operation. X X X The only
features that would make the relationship of lessor and lessee
between the respondent and the drivers, x x x x are the fact
that he does not pay them fixed wage but their compensation is
the excess of the total amount of fares earned or collected by
them over and above the amount x x x which they agreed to
pay to the respondent, the owner of the jeeps, and the fact that
the gasoline burned by the jeeps is for the account of the
drivers. These two features are not, however, sufficient to
withdraw the relationship between them from the employeremployee, x x x. Not having any interest in the business
because they did not invest anything in the acquisition of the
jeeps and did not participate in the management thereof, their
service as drivers of the jeeps being their only contribution o
the business the relationship of lessor and lessee cannot be
sustained. In the lease of chattels the lessor loses control over
the chattel leased although the lessee cannot make sure
thereof, for he would be responsible for damages to the lessor
should he do so. In this case, there is a supervision and sort of
control that owner of the jeeps exercise over the drivers.. It is
an attempt by ingenious scheme to withdraw the the
relationship between the owner of the laws enacted to promote
industrial peace."
As such employees, jeepney drivers are therefore covered
under Sec. 10 of the Social Security Law.
5. LABOR-ONLY CONTRACTING
Ans: You can avail the benefits and be a member under SSS
law if there exists an employer-employee relationship. In labor
only contractor, there could exist an employer-employee
relationship between the contractor-employee and the
principal. The principal is bound to register the contractor
employee under the SSS law, and pay its contribution. The
principal has power of control to the contractor employees and
not the labor only contractor because the latter is only an agent
of the principal.
7. DEFINITION OF EMPLOYER
Coverage of Employers
a.
An employer, or any person who uses the services of
another person in business, trade, industry or any undertaking.
b.
A social, civil, professional, charitable and other nonprofit organization which hire the services of employees are
considered employers.
c.
A foreign government, international organization or its
wholly-owned instrumentality such as embassy in the
Philippines, may enter into an administrative agreement with
the SSS for the coverage of its Filipino employees
Requirements:
1.
He is unable to work due to sickness or injury and
confined either in a hospital or at home for at least 4 days;
2. He has paid at least 3 months of contributions within the 12month period immediately before the semester of
sickness/injury
In computing, exclude the semester of sickness. A semester
refers to two consecutive quarters ending in the quarter of
sickness. A quarter refers to three consecutive months ending
March, June, September or December.
3. He has used up all company sick leaves with pay; and
Why? Because if there is a company paying, so why will the
system pay you? Supposedly, it is the fact that you will not
receive anything from the company due to your inability to work
where the system will compensate.
12. CONTINGENCIES
COVERED;
WHERE EMPLOYER ADVANCES
BENEFITS
1.
2.
3.
Not needed.
II.
6. COA DISALLOWANCES
As a general rule, they cannot be deducted except when his
monetary liability contractual or otherwise in favor of gsis
member separated for cause automatically forfeit unless terms
of resignation or separation provide otherwisemember
separated not for cause shall continue to be member and
entitled subject to qualification and other prescription
What is COA disallowances?
Disallowance - the disapproval in audit of a transaction, either
in whole or in part. The term applies to the audit of
disbursements a s distinguished from "charge" which applies to
the audit of revenues/receipts.
The scope of its audit and examination, establish the
techniques and methods required therefor, and promulgate
accounting and auditing rules and regulations including those
for the prevention and disallowance of irregular, unnecessary,
excessive, extravagant, or unconscionable expenditures, or
uses of government funds and properties.
Section 4. Audit Disallowances/ Charges/ Suspensions - In the
course of the audit, whenever there are differences arising
from the settlement of accounts by reason of disallowances or
charges,
the
auditor
shall
issue
Notices
of
Disallowances/Charge (ND/NC) which shall issue Notices of
Disallowance/Charge (ND/NC) which shall be considered as
audit decisions, recommendations or dispositions shall be
supported by applicable laws, regulations, jurisprudence and
the generally accepted accounting and auditing principles. The
Auditor may issue Notices of Suspension (NS) for transactions
of doubtful legality/validity/ propriety to obtain further
explanation or documentation.
"SEC. 39. Exemption from Tax, Legal Process and Lien
"The funds and/or the properties referred to herein as well as
the benefits, sums or monies corresponding to the benefits
under this Act shall be exempt from attachment, garnishment,
execution, levy or other processes issued by the courts, quasijudicial agencies or administrative bodies including
Commission on Audit (COA) disallowances and from all
financial obligations of the members, including his pecuniary
accountability arising from or caused or occasioned by his
exercise or performance of his official functions or duties, or
incurred relative to or in connection with his position or work
except when his monetary liability, contractual or otherwise, is
in favor of the GSIS.
COA disallowances cannot be deducted from retirement
benefits.
GSIS VS COA
The main controversy of whether COA disallowances could be
deducted from retirement benefits because the Board ordered
the dismissal of respondents claim for alleged lack of
jurisdiction, before it could even decide on the principal issue.
The lone issue is whether COA disallowances could be legally
deducted from retirement benefits on the ground that these
were respondents monetary liabilities to the GSIS under the
said provision. There is no dispute that the amounts deducted
by GSIS represented COA disallowances. Thus, the only
question left for the Board to decide is whether the deductions
are allowed under RA 8291.
7. PRESCRIPTIVE PERIOD
"SECTION 28. Prescription. Claims for benefits under this
Act except for life and retirement shall prescribe after four (4)
years from the date of contingency.
When the pensioner dies within the 5-year period after
receiving the five-year lump sum, the survivorship pension
shall be paid only after the end of the said five-year period.
However, filing of claim for survivorship benefit should be done
before the end of the 4-year prescription period
8. GSIS V NLRC
MONEY CLAIMS
SECURITY
GUARDS
III.
PORTABILITY LAW
1. WHEN APPLICABLE? WHEN IS TOTALIZATION
RESORTED TO?
With the help of RA 7699, otherwise known as the Portability
Law, government retirees who do not meet the required
number of years provided under PD 1146 and RA 8291 can still
avail of retirement and other benefits.
Under the scheme, you may combine your years of service in
the private sector represented by your contributions to the
Social Security System (SSS) with your government service
and contributions to the GSIS to satisfy the required years of
service under PD 1146 and RA 8291.
However, if you have satisfied the required years of service
under the GSIS retirement option you have chosen, you would
not be allowed to incorporate your contributions to the SSS
anymore for availment of additional benefits.
In case of death, disability and old age, the periods of
creditable services or contributions to the SSS and GSIS shall
be summed up to entitle you to receive the benefits under
either PD 1146 or RA 8291.
If qualified under RA 8291, all the benefits shall apply EXCEPT
the cash payment. The reason for this is that the Portability
Law or RA 7699 provides that only benefits common to both
Systems (GSIS and SSS) shall be paid. Cash payment is NOT
included in the benefits provided by the SSS.
Portability Benefits RA 7699
A member of GSIS who does not qualify for old age
and other benefits by reason of non-fulfillment of the required
period of service may be able to qualify for such benefits by
VI.
EMPLOYEES COMPENSATION
10