[ Adm. Matter No 190-RET. October 18, 1977 ] 169 Phil. 350
EN BANC
[ Adm. Matter No 190-RET. October 18, 1977 ]
RE: CLAIMS FOR BENEFITS OF THE HEIRS OF THE LATE MARIO V. CHANLIONGCO, FIDELA B. CHANLIONGCO, MARIO B. CHANLIONGCO II, MA. ANGELINA C. BUENAVENTURA AND MARIO C. CHANLIONGCO, JR., CLAIMANTS. R E S O L U T I O N
MAKASIAR, J.:
This matter refers to the claims for retirement benefits filed by the heirs of the late ATTY. MARIO V. CHANLIONGCO, an attorney in this Court, under the provisions of R.A. No. 1516, as amended by R.A. No. 4986, which was approved by this Court in its resolution of August 19, 1976, effective on July 12, 1976, it appearing from the records that at the time of his death on July 12, 1976, Atty. Chanliongco was more than 63 years of age, with more than 38 years of service in the government. He did not have any pending criminal, administrative or disbarment case against him; neither did he have any money or property accountability. The highest salary he received was P18,700.00 per annum.
The above-named claimants filed separate applications for benefits with this Court and with the Government Service Insurance System.
Aside from his widow, Dra. Fidela B. Chanliongco and an only legitimate son, Mario II, it appears that there are other claimants to the benefits due the deceased, namely, Mrs. Ma. Angelina C. Buenaventura and Mario Chanliongco, Jr., both born out of wedlock to Angelina B. Crespo, and duly recognized by the deceased. Except Mario, Jr., who is only 17 years of age, all the other claimants are of legal age.
According to law, the benefits accruing to the deceased consist of: (1) retirement benefits; (2) money value of terminal leave; (3) life insurance proceeds; and (4) refund of retirement premiums.
From the records now before US, it appears that the GSIS had already released the life insurance proceeds and the refund of retirement premiums to the claimants.
What, therefore, remains to be settled are the retirement benefits and the money value of terminal leave, both of which are to be paid by this Court as the deceased’s last employer.
The record also shows that the late Atty. Chanliongco died ab intestato and that he failed or overlooked to state in his application for membership with the GSIS the beneficiary or beneficiaries of his retirement benefits, should he die before retirement. Hence, the retirement benefits shall accrue to his estate and will be distributed among his legal heirs in accordance with the law on intestate succession, as in the case of a life insurance if no beneficiary is named in the insurance policy (Vda. de Consuegra vs. GSIS, L-28093, Jan. 30, 1971, 37 SCRA 315, 325).
Insofar, therefore, as the retirement benefits are concerned, WE adopt in toto, for being in accordance with law, the GSIS determination of the amount of retirement gratuity, the legal heirs and their respective shares as indicated in its letter to US, dated March 15, 1977, to wit:
(a) Amount of retirement gratuity:
(1) Total creditable service . . . .. . . … 37.57169 years
(2) Highest rate of salary . . . . .……… P1,558.33333/mo.
(3) Gratuity in terms of months . …… 50.14338 months
(4) Amount of gratuity (highest
salary) x (No. of gratuity months) . . P7, 140.10
(b) Legal heirs:
Fidela B. Chanliongco . . … …. .. widow
Mario B. Chanliongco II ..……… legitimate son
Ma. Angelina C. Buenaventura …. illegitimate child
Mario Chanliongco, Jr. . . . . . . . . . . illegitimate child
(c) Distribution
1. 8/16 share to Mario II …………….. P39,070.050
2. 4/16 share to the widow,
Fidela B. Chanliongco …………… 19,535.025
3. 2/16 share, or P9,767.5125
each to the two illegitimate
children Ma. Angelina C. Bue-
naventura and Mario Chan-
liongco, Jr.. . . . . . . . . . . . . . . …….. 19,535.025
T OT A L - P78,140.100
Coming now to the money value of the terminal leave, unpaid salary and 10% adjustment pursuant to Budget Circular No. 240, dated July 22, 1974, this Court’s Finance Officer, in a memorandum dated March 23, 1977, indicated the breakdown of these items as follows:
Unpaid salary for July 8-12, 1976
@ P1,416.66/mo…………………………… P 228.49
10% salary adj. for July 1-12, 1976. 54.84
Money value of terminal leave for
the period from July 13, 1976 to
September 14, 1977 @ P1,558.33……….. 21,962.54
Sub-Total - - - P22,245.87
Less:
Withholding Tax . . P1,400.00
Supreme Court:
Savings & Loan
Association . . . 7,340.42 8,740.42
NET PROCEEDS P13,505.45
It further appears that at the time of his death, the late Atty. Chanliongco had an outstanding account with the Supreme Court Savings & Loans Association in the sum of P7,340.42. Deducting this amount, pIus another sum of P1,400.00, representing withholding tax due from him, or a total of P8,740.42, from the above sub-total sum of P22,245.87, WE arrive at the net sum of P13,505.45, available for distribution to the claimants, as follows:
- Fidela B. Chanliongco:
a. As her conjugal share . . . P 6,752.72
b. As a legal heir . . . . . . . . . . 1,688.18
Mario Chanliongco II . . . . . . . . . 3,376.36
Ma. Angelina C. Buenaventura. . . 844.10
Mario Chanliongco, Jr. . . . . . . . . . 844.09
T O T A L- P13,505.45
It will be seen from the foregoing distribution that the money value of the unused vacation and sick leave, unpaid salary and 10% adjustment due to the deceased has been treated as conjugal property. Accordingly, one-half (1/2) goes to the widow as her share in the conjugal partnership and the other half – P6,752.725 -- is to be distributed to the deceased’s legal heirs, using the same proportion WE used in distributing the retirement benefits. This is so because “Vacation with pay is not a gratuity but is compensation for services rendered.” (Ramey vs. State, 296 NW. 323, 296 Mich. 449).
WHEREFORE, THE WITHIN CLAIMS ARE HEREBY APPROVED THE FINANCE AND/OR DISBURSING OFFICER OF THIS COURT IS ORDERED TO PAY IMMEDIATELY TO EACH AND EVERY CLAIMANT THE VARIOUS SUMS HEREUNDER INDICATED OPPOSITE THEIR NAMES, AS FOLLOWS:
- FIDELA B. CHANLIONGCO:
A. HER 4/16 SHARE OF RETIREMENT
GRATUITY . . . . . . .. . . ………………………….… P19,535.025
B. HER SHARE FROM MONEY VALUE
OF TERMINAL LEAVE, UNPAID
SALARY AND 10% ADJUSTMENT:
(1) AS HER CONJUGAL SHARE . ………………… 6,752.72
(2) AS A LEGAL HEIR . . . . . ………………………. 1,688.18
TOTAL AMOUNT DUE HER . . ………………… P27,975.93
- MARIO CHANLIONGCO II:
A. HIS 8/16 SHARE OF RETIREMENT GRATUITY . . . P39,070.05
B. HIS SHARE FROM MONEY VALUE
OF TERMINAL LEAVE, UNPAID
SALARY AND 10% ADJUSTMENT . ………………… 3,376.36
TOTAL AMOUNT DUE HIM . . …………………… P42,446.41
- MA. ANGELINA C. BUENAVENTURA:
A. HER 2/16 SHARE OF RETIREMENT
GRATUITY. . . . . . . . . . . ……………………………… P 9,767.51
B. HER SHARE FROM MONEY VALUE
OF TERMINAL LEAVE, UNPAID
SALARY AND 10% ADJUSTMENT . . ……………….. 844.10
TOTAL AMOUNT DUE HER . . …………………. P10,611.61
- MARIO CHANLIONGCO, JR. (TO BE
PAID THROUGH HIS MOTHER AND
NATURAL GUARDIAN, ANGELINA
CRESPO):
A. HIS 2/16 SHARE OF RETIREMENT
GRATUITY. . . . . . …………………………………….. P 9,767.51
B. HIS SHARE FROM MONEY VALUE
OF TERMINAL LEAVE, UNPAID
SALARY AND 10% ADJUSTMENT . ………………… 844.10
TOTAL AMOUNT DUE HIM . …………………… P10,611.61
SO ORDERED. Castro, C.J., Barredo, Antonio, Muñoz Palma, Concepcion, Jr., Martin, Santos, Fernandez, and Guerrero, JJ., concur. Teehankee, J., joins J., Aquino in his concurring opinion. Fernando, J., on leave.