Text of the provision

Art. 178. Management of funds. All revenues collected by the System under this Title shall be deposited, invested, administered and disbursed in the same manner and under the same conditions, requirements and safeguards as provided by Republic Act Numbered eleven hundred sixty-one, as amended, with regard to such other funds as are thereunder being paid to or collected by the SSS and GSIS, respectively: Provided, That the Commission, SSS and GSIS may disburse each year not more than twelve percent of the contribution and investment earnings collected for operational expenses, including occupational health and safety programs, incidental to the carrying out of this Title.

Labor Code of the Philippines, Presidential Decree No. 442, as amended. Reproduced in full from the official enactment and verified against the LawPhil and ChanRobles renderings.

What this article means

Revenues the System collects under this Title are deposited, invested, administered and disbursed under the same safeguards that govern its other funds. The Commission, SSS and GSIS may spend no more than twelve percent of the contributions and investment earnings collected each year on operational expenses, including occupational health and safety programs.

Related provisions

A note on article numbers. The articles of the Labor Code have been administratively renumbered, so the same provision is often cited under a different number. Supreme Court decisions write both, in the form “Article 297 [282]” — the new number first, the original in brackets. The text on this page is published under its original number, which is the numbering both source texts use. When citing, check which numbering your source follows.

Cases interpreting this article

Note. The text of the provision above is reproduced in full from the official enactment (Presidential Decree No. 442), verified against the LawPhil and ChanRobles renderings. The Labor Code has been amended many times; this page reproduces the text as those sources carry it. The annotation and commentary around it are the work of Vivas & Nobles Law Office and are general legal information, not legal advice. How a provision applies to a particular situation depends on facts that only a lawyer reviewing your case can assess.