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Section 20(A)(l) of the POEA-SEC provides that in case of the work-related death of a seafarer during the term of his contract, the employer shall pay his beneficiaries the "Philippine Currency equivalent to the amount of Fifty Thousand US dollars (US$50,000) and an additional amount of Seven Thousand US dollars (US$7,000) to each child under the age of twenty-one (21) but not exceeding four (4) children, at the exchange rate prevailing during the time of payment."

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