GSIS and SSS Years can now be combined under the Portability Law

Admittedly most of us move from one job to another in a move to find a higher pay and better career. Many government retirees have had a history in the private sector. In certain cases, they don’t have enough years of service in the government to qualify to any GSIS retirement program.

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 Law is an Act Instituting Limited Portability Scheme in the Social Security Insurance Systems 

by Totalizing the Workersʹ Creditable Services or Contributions in each of the Systems” 

Pursuant to Section 6 of Republic Act No. 7699 entitled “An Act Instituting Limited Portability Scheme  in  the  Social  Security  Insurance  Systems  by  Totalizing  the  Workersʹ Creditable Services or Contributions in each of the Systems” the following Rules and Regulations are hereby promulgated to effectively implement the provisions of the Act. 

RULE I : COVERAGE 

Section 1. These rules and regulations shall apply to all worker‐members of the Government Service Insurance System (GSIS) and/or Social Security System (SSS) who transfer from one sector to another, and who wish to retain their membership in both Systems. 

RULE II : INTERPRETATION 

Section 1. These rules shall be interpreted in the light of the Declaration of Policy found in Section I of the Act: 

  “ It is hereby declared the policy of the State to promote the welfare of our workers by 

recognizing their efforts in productive endeavors and to further improve their conditions by

providing benefits for their long years of contribution to the national economy.” 

  Toward this  end,  nothing  in the Act  shall  be  construed to  diminish  or reduce the 

benefits being enjoyed by a cover worker arising from existing laws, issuances and company 

policies  or  practices  or  agreements  between  the  employer  and  the  employees  and  any 

conflicting interpretation  of the law  and the implementing rules  and regulations  shall  be 

resolved in favor of the workers. 

RULE III. DEFINITION OF TERMS 

Section 1. As used in these rules, the following terms shall mean: 

a) Contributions –  shall refer to the  contributions paid by the employer or worker to 

either the Government Service Insurance System (GSIS) or the Social Security System 

(SSS) on account of the workerʹs membership. 

 b) Portability – shallreferto the transfer of funds forthe account and benefit of a worker

who transfers from one system to the other.

c) Sector – shall refer to employment either in the public or private sector. 

d) System – shall refer to either the GSIS as created under Commonwealth Act No. 186 as 

amended by Presidential Decree No. 1146 or the SSS as created under Republic Act No. 

1161, as amended. 

e) Totalization – shall refer to the process of adding up the period of creditable services 

or contributions under each of the Systems, for purposes of eligibility and computation 

of benefits. 

f) Creditable services – for the public sector, the following shall be considered creditable 

services: 

  1.1   All previous services rendered by an official/employee pursuant to an    

    appointment whether permanent, provisional or temporary. 

  1.2   All previous services rendered by an official/employee pursuant to a duly  

    approved appointment to a position in the Civil Service with compensation or  

    salary; 

  1.3  The period during which an official/employee was on authorized sick leave of  

    absence without pay not exceeding one year; 

  1.4   The period during which an official or employee was out of the service as a  

    result of illegal termination of his service as finally decided by the proper  

    authorities; and 

  1.5  All previous services with compensation or salary rendered by elective officials. 

g) Period of contribution – for the private sector, the periods of contribution shall refer to 

the  periods  during  which  a  person  renders  services  for  an  employer  with 

compensation  or  salary  and during  which  contributions  were paid to  SSS.  For the 

purpose of this Section, a self‐employed person shall be considered an employee and 

employer at the same time. 

h) Eligibility – means the workers has satisfied the requirements for entitlement to the 

benefits provided for under the Act. 

i) Overlapping  of  periods  –  shall  refer  to  the  periods  during  which  a  worker 

simultaneously contributes to both Systems. 

j) Benefits – shall refer tot he following: 

1. Old‐age benefit 2. Disability benefit

3. Survivorship benefit

4. Sickness benefit 

5. Medicare benefit, provided that the member shall claim said benefit from the 

System where he was last a member, and 

6. Such other benefits  common to both System that may be  availed of through 

totalization. 

RULE IV : LIMITED PORTABILITY OF FUNDS 

Section  1.  The  process  involved  in  the  prompt  payment  of  money  benefits  to  eligible 

members shall be the joint responsibility of the GSIS and SSS. 

Section  2.  The  System  or  Systems responsible for the  payment  of  money  benefits  due  a 

covered worker shall release the same within fifteen (15) working days from receipt of the 

claim, subject to the submission of the required documents and availability of the complete 

employee/employer records in the System. 

RULE V : TOTALIZATION 

Section 1. All  creditable  services or periods of  contributions made  continuously or in the 

aggregate  of  a  worker under  either  of the  Sectors  shall  be  added up  and  considered for 

purposes of eligibility and computation of benefits. 

Section 2. All services rendered or contributions paid by a member personally and those that 

were  paid  by the  employers to  either  System  shall  be  considered  in the  computation  of 

benefits, which may be claimed from either or both Systems. However, the amount of benefits 

to  be  paid  by  one  System  shall  be  in  proportion  to  the  services  rendered/periods  of 

contributions made to that System. 

Section 3. Totalization shall apply in the following instances: 

a) If a worker is not qualified for any benefits from both Systems; 

b) If a worker in the public sector is not qualified for any benefits in the GSIS; or 

c) If a worker in the private sector is not qualified for any benefits from the SSS. 

    For the purpose of computation of benefits, totalization shall apply in all cases so that 

the  contributions  made  by  the  worker‐member  in  both  Systems  shall  provide  maximum 

benefits which otherwise will not be available. In no case  shall the contribution be lost or 

forfeited. 

Section 4. If after totalization the worker‐member still does not qualify for any benefit listed in Rule III, Section 1 (j), the member will then get whatever benefits correspond to his/her

contributions in either or both Systems.

Section 5. If a worker qualifies for benefits in both Systems, totalization shall not apply. 

Section 6. The process of totalization of creditable services or periods of contributions and 

computation of benefits provided for under the Act  shall be the joint responsibility of the 

GSIS and the SSS. 

Section 7. Overlapping periods of creditable services or contributions in both Systems shall 

be credited only once for purposes of totalization. 

RULE VI : RESPONSIBILITY 

Section 1. The GSIS and the SSS shall be responsible for the recording and documentation of 

the creditable services and/or periods of contributions of the members respectively. 

Section 2. For purposes of the Act, accreditation of services or periods of contributions of the 

members shall be undertaken by the GSIS for the public sector and by the SSS for the private 

sector. 

Section  3.  Complaints  and  questions  relative  to  the  creditable  services  or  periods  of 

contributions as well as computation of benefits shall be brought before the System concerned 

and shall be resolved in accordance with the policies and procedures adopted by the said 

System. 

RULE VII : APPLICABILITY 

Section 1. The benefits herein provided shall apply to active or inactive members of either 

System as of date of effectivity of the Act which is May 20, 1994. 

EFFECTIVITY 

Section 1. These implementing rules and regulations shall take effect immediately.

Souce: http://www.gsis.gov.ph/ 

Answers to the Frequently Asked Questions by OFW's about PhilHealth Membership

OFW PhilHealth Membership and premiums concerns

1. How do I enroll with PhilHealth and renew my membership thereafter?

If in the Philippines, submit the following documents to any PhilHealth office:

·       Properly accomplished duplicate copies of the PhilHealth Member Registration Form (PMRF);

·        Supporting documents for legal dependents to be declared;

·        Any proof of being an active OFW and;

·        Pay the corresponding premium contribution to any PhilHealth office

If overseas, submit the following documents to any PhilHealth office:

•       Properly accomplished PhilHealth Premium Payment Slip (PPPS);
•       Duplicate copies of the PhilHealth Member Registration Form (PMRF) - for initial registration only;
•        Any of the following documents: Birth Certificate, Baptismal Certificate, POEA ECARD/SSS/Company ID, Passport, Any valid ID / document acceptable to the Corporation and;
•        Pay the corresponding premium contribution of P1,200.00 (for Year 2012) or its equivalent in the local currency of the host country to any accredited collecting agent

2. Are we going to use the same PhilHealth Identification Number ( PIN) if we are shifting to another membership category ?

Your PhilHealth Identification Number (PIN) is your PhilHealth number for life. Hence, if you are shifting to another membership category, you will be using the same PIN.

3. Why do I Have to renew my PhilHealth membership everytime I leave the countryand work as an OFW?

It's not actually renewal of membership but an updating of your premiums, which shall be equivalent to the length (in years) of your fresh contract. It will also ensure your continuous eligibility to PhilHealth benefits.

4. I am already an immigrant here in the US. Can I still continue my PhilHealth membership?

You can still continue paying for your PhilHealth coverage as an Individually Paying Member and not as an Overseas Worker Member.

5. How about those granted with dual citizenship ? Can they still continue their PhilHealth membership?

Those with dual citizenship still have the option to continue paying for their PhilHealth coverage also as Individually Paying Members.

6. What is the effectivity date of PhilHealth coverage?

PhilHealth benefit coverage starts upon payment of premium (no waiting period) and is valid for one year from the date of payment.

7. I am currently abroad and my PhilHealth coverage is about to expire. How do I continue paying for my PhilHealth in case that there are no available centers where I am?

You may ask your relatives in the Philippines to pay your premiums on your behalf to avoid any lapses or delays. They only need to present a valid ID & an authorization letter from you as the member and any document that would attest that you are still an active OFW.

8. Are the payments for OWWA contribution and PhilHealth Premiums different?

OWWA contributions serve as a life insurance of the OFW abroad while PhilHealth premiums ensure the health benefits of the OFW and his/her dependents in case of illness or injury requiring hospitalization.

9. I am a PhilHealth member sponsored by LGU, is it still necessary for me to pay for my PhilHealth as an OFW?

If a member is sponsored by an LGU and the membership is still active, the member shall pay for his/her PhilHealth membership as an OFW when the coverage of his/her sponsored membership expires.

If in case the member already paid his/her membership as an OFW while his/her sponsored membership is still active, the member is advised to go to any PhilHealth office to make necessary adjustments on his/her membership coverage.

10. Where can I pay my PhilHealth Contribution?

Overseas, you may pay at any PhilHealth Overseas Accredited Payment Center. In the Philippines, you or your immediate family or representative may pay at any PhilHealth Office and Accredited Collecting Partner.

11. How much is the Premium contribution?

OFW members are required to pay the one-year premium of Php1,200.00 for CY 2012. However, they may pay more than one year depending on the number of years provided in their contract.

12. What is the grace period of OWP memebership renewal ?

OFWs are allowed to pay the applicable premium within one (1) month from the date of expiry. Payment within this period shall retroactively commence the coverage of membership from date of expiration.

How to get a BIR Tax Identification Number (TIN) Online

It is now easy to apply online for a Tax Identification Number Online one can log in to www.bir.gov.ph  

The eREGISTRATION (eREG) system is a web application system for various taxpayer registration services, such as TIN issuance, payment of registration fee and issuance of Certificate of Registration.

The eTIN is a module of the eREG System. It offers convenient access to application for Taxpayer Identification Number (TIN) over the internet. It currently caters to the following types of individual taxpayers: Self-employed individuals such as Single Proprietors and Professionals, Mixed Income Earners (e.g. employee and single proprietor and/or professional at the same time), Employees, and Executive Order (E.O.) No. 98.

Single Proprietors and Professionals may apply for TIN straight to the eTIN. Each user should have a unique and valid email address through which the TIN and other instructions on taxpayer registration shall be sent. After securing the TIN, Single proprietors and Professionals are required to pay the Registration Fee (RF) of P500.00 thru Authorized Agent Banks (AABs) located within the RDO indicated on the email notification or thru the following BIR-accredited payment facilities:

• eFPS
• G-Cash

Employees may secure their TINs from their respective employers who in turn must be enrolled in the eTIN. Employers should be active Withholding Tax Agents for Compensation Earners. Employers may enroll in the eREG by clicking on Create Employer User Account at the left side of the page.

Prospective EO 98 taxpayers may secure their TINs through authorized Government Agencies and Instrumentalities (GAIs). GAI authorized users may logon to the eTIN by clicking on the Authorized User Login at the left side of the screen.

Securing more than one TIN is criminally punishable pursuant to the provisions of the National Internal Revenue Code of 1997, as amended. Every person who uses this facility for any purpose other than as intended will be investigated and dealt with accordingly.

NOTE: Issuance of TIN is free of charge.

Frequently Asked Questions

What is e-REGISTRATION?

e-REGISTRATION offers a convenient on-line internet access to taxpayer registration services. These services include Issuance of Taxpayer Identification Number (TIN) online for individual taxpayers, payment of Registration Fee (RF) for both newly-registered and existing taxpayers, and issuance of Certificate of Registration (COR) for Single Proprietors, Professionals and Mixed Income Earners who are newly-registered online.

What is eTIN?

eTIN , a module of eRegistration system, is a web-based application system that allows for online issuance of TIN to taxpayers.

What are the functionalities of the e-REGISTRATION system?

The system has the following functionalities:

• Basic Taxpayer Data Validation
• TIN Issuance for Single Proprietors, Professionals, Mixed Income Earners, Employees, and Taxpayers per E.O. 98
• RDO Verification of Taxpayer Data
• Payment of Registration Fee (RF) for new eTIN Registrants and Existing Business Taxpayers
• Generation and Printing of Certificate of Registration (COR)
• Update of Old TIN and Manual Entry of Pre-Generated TIN
• Reports Generation
• System Administration

Who are eligible to acquire TIN through the eTIN system?

All new individual taxpayers classified as Single Proprietors, Professionals, Mixed Income Earners, Local Employees, and Persons in need of TIN for E.O. 98 purposes are qualified for TIN issuance via eTIN

Is the TIN issued through eTIN temporary?
No. The TIN issued through eTIN is a valid and permanent TIN.

Does the system require a fee?
No. Securing a TIN online is free of charge. Howe

ver, a business registration fee of P500.00 is required for taxpayers registered as professionals, single proprietors and mixed income earners. These taxpayers are required to accomplish and present Form 0605 at any Accredited Agent Bank or authorized collection agent under their respective Revenue District Offices (RDOs), or pay via the following BIR-accredited payment facilities:

• eFPS
• G-Cash

Is securing more than one TIN (i.e, multiple TINs for the same taxpayer) allowed?
No. Only one TIN shall be assigned to a taxpayer. Any person who shall secure more than one TIN shall be criminally liable under the provision of Section 275 of the National Internal Revenue Code.

What do I need to get started with eREG?

In order to use eREG, the following are required:

• A computer with modem;
• An Internet service provider; and
• Any of the following browsers: Microsoft Internet Explorer version 5 or higher, or Mozilla Firefox.
• A printer

Is the transaction with eTIN secure?
Yes, security features are embedded in the system. The transmission of data on every transaction is encrypted and secured by the state-of-the-art technology provided by SSL (Secure Sockets Layer), which is the industry-standard protocol for secure Web-based communications, and VERISIGN. Likewise, user validation or authentication is handled by the system's log-in facility.

How do I know which type of taxpayer do I fall under?
A set of questions is posted for public registrant taxpayers who do not need to logon using an eTIN username. Based on the user's replies to these questions, eTIN will automatically determine the user's taxpayer type, as any of the following: 

Single Proprietors are persons engaged in trade or business not including performance of services as employee. 

Professionals are self-employed individuals in the practice of profession or calling not including performance of services as employee. Examples of these are those engaged in computer, creative or performing arts, engineering, health, law, social science, teaching, personnel and human resource development, finance and sales, writing and journalism and others. 

Local Employees are citizens of the Philippines who work and derive income from an employer based within the Philippines. 

Mixed Income Earners are persons who are any two of the following: Professionals, Single Proprietors, and Local Employees. 

For instance, a teacher who is employed in a school, offers tutorial services for a fee, and operates a retail sales business on the side should register as a local employee, professional, and single proprietor all at the same time. 

Persons Registering Under E.O. 98 are those individuals who are securing TIN to be able to transact with other government offices such as LTO, NBI, DFA, and others.

How do I make sure that I do not have a previously issued TIN?

The Basic Taxpayer Data page ensures that all users registering through eTIN do not have existing TIN. The System looks in the BIR database for a match of the Basic Taxpayer Data supplied by the eTIN user. 

Note: If the user makes a typographical error, the system may fail to find a match in the database and the user will subsequently be allowed to fill in the registration form for TIN.

How do I fill up address information?
The following are the address fields in eTIN:

• Province - required; choose from the list of values
• City/Municipality - required; choose from the list of values
• District - choose from the list of values if address information is available; otherwise, manually enter the information, if any, in the appropriate text field
• Barangay - choose from the list of values if address information is available; otherwise, manually enter the information, if any, in the appropriate text field
• Street - choose from the list of values if address information is available; otherwise, manually enter the information, if any, in the appropriate text field
• Substreet - manually enter this information
• Vicinity - required in cases where a barangay or street is chosen from the list of valuesan RDO could not still be determined

However, for taxpayer data integrity, complete address information must be entered, whether selected from the drop-down field values or manually entered in the text boxes.

How do I know what Revenue District Office (RDO) I fall under?

RDO Codes will be automatically determined by eTIN.
For employees, RDO codes are based on the employer's TIN and branch code. For single proprietors, professionals and mixed income earners, RDO codes are based on their business address. For persons registering under E.O. 98, RDO codes are based on their residence address.

After I get my TIN, what do I do next?

• For single proprietors, professionals and mixed income earners:
• Print out the BIR Form 1901 the link to which is attached in the email with your TIN.
• Print out the email message itself, which will serve as the Confirmation Page.
• Go to your assigned RDO for Verification of Taxpayer Information.
• Pay the Business Registration Fee via the following BIR-accredited payment facilities:
• eFPS
• Authorized Agent Banks
• G-Cash
• Secure a copy of your Certificate of Registration (COR) from your RDO.
• Secure your TIN card.
• For employees who are issued TINs by their employers through eTIN, employers have to submit a request for issuance of TIN Cards of their employees in batches of 20 employees to their RDO using BIR Form 1905.
• For persons registering under E.O. 98 who were issued TINs by third party eTIN users, secure your TIN card from your assigned RDO.
• If the taxpayer applied for TIN in an RDO, receive further instructions from the RDO.