I. The Problem in Plain Terms

“Non-remittance” happens when an employer (or a manpower/contracting agency acting as employer) deducts the employee’s share for SSS, PhilHealth, and/or Pag-IBIG from salary but fails to remit (or remits late/partially) to the proper government agency.

This is not a mere accounting mistake. In Philippine law, the employer is generally treated as having a fiduciary duty over amounts withheld from employees: once deducted, the money is no longer the employer’s to keep. Non-remittance can trigger administrative enforcement, civil liability, and criminal prosecution, depending on the facts and the statute involved.

II. Governing Laws and Core Obligations

A. Social Security System (SSS)

Governing law: Republic Act No. 11199 (Social Security Act of 2018) and implementing rules/circulars. Core obligations:

Register employer and employees.
Correctly compute contributions.
Deduct employee share and add employer share.
Remit contributions (and applicable loan payments) within the prescribed period.
Maintain payroll and contribution records and provide required reports.

B. PhilHealth

Governing law: Republic Act No. 7875 (National Health Insurance Act), as amended, and Republic Act No. 11223 (Universal Health Care Act), plus implementing rules and PhilHealth issuances. Core obligations: Similar structure—registration, correct computation, deduction of employee share (for employed members), and timely remittance and reporting.

C. Pag-IBIG Fund (HDMF)

Governing law: Republic Act No. 9679 (Home Development Mutual Fund Law of 2009) and implementing rules/circulars. Core obligations: Register employer/employees; deduct employee share; add employer share (where required); remit and report on time.

III. Why Non-Remittance Matters: Real-World Consequences to Employees

Non-remittance can harm employees in ways that show up only when a benefit is needed:

1) Benefit denial, delay, or reduced benefit computations

SSS: Sickness, maternity, disability, retirement, death, funeral, unemployment benefits may be affected if posted contributions are missing or late.
PhilHealth: Eligibility and claim processing can be affected if records are not updated (even if the employee was deducted).
Pag-IBIG: Housing loan eligibility, loan takeout timing, MPL/calamity loan qualifications, and dividend/records posting can be delayed.

2) The employee may have been “paying” but not getting credited

Employees often discover non-remittance only when they:

check online contribution records,
apply for loans/benefits,
get hospitalized,
resign and try to consolidate records.

3) Potential employer liability directly to the employee

In many situations, the employer can end up paying twice:

paying what should have been remitted (plus surcharges/interest/penalties), and
paying the employee’s losses (e.g., amounts equivalent to benefits, hospital bills, or damages), depending on the forum and proof.

IV. What Counts as Non-Remittance (and Related Violations)

No remittance at all despite payroll deductions.
Partial remittance (wrong salary base, incorrect contribution class, or omitted months).
Late remittance (remitted months after due date).
Misapplication (remitted under wrong SS number/Pag-IBIG MID/PhilHealth PIN).
Non-registration (employee not enrolled or underreported to reduce contributions).
Withholding but not reporting (deductions appear on payslip; no record in agency).

V. Quick Employee Checklist: How to Confirm and Document

A. Verify your posted contributions

SSS: Check months posted and salary credits.
PhilHealth: Check employment coverage and contribution history.
Pag-IBIG: Check monthly savings posted and employer remittances.

B. Gather evidence (the stronger your documents, the faster your remedy)

Payslips showing deductions.
Employment contract, company ID, and proof of employment (COE, HR emails).
Payroll summaries (if you can obtain).
Screenshots/printouts of your online contribution records showing missing months.
Any employer communications admitting delay/non-remittance.

C. Ask the employer for proof of remittance

Employers who remit can usually produce:

official receipts/acknowledgments,
remittance forms and reports,
bank payment confirmations,
agency-generated payment reference records.

If the employer refuses or gives vague answers, treat it as a red flag.

VI. Employee Remedies: A Practical Roadmap

You typically have parallel tracks—you can pursue more than one at the same time:

Track 1 — Internal Demand and HR Escalation

Send a written request for reconciliation (specific months missing).
Demand proof of payment or a correction schedule.
Set a short, reasonable deadline (e.g., 5–10 working days).

Why do this? A paper trail helps later complaints and may trigger voluntary correction.

Track 2 — Agency Enforcement (SSS / PhilHealth / Pag-IBIG)

This is the most direct route to get contributions posted and to trigger government collection powers.

What agencies can generally do:

conduct employer compliance checks/audits,
issue assessments for delinquent contributions,
impose surcharges/interest/penalties,
require submission of payroll records,
pursue civil collection and, where warranted, criminal action.

What you should file:

A written complaint/report for non-remittance with supporting payslips and contribution screenshots.
Identify employer legal name, address, and branch/worksite.

What to expect:

The agency may summon the employer, require records, and compute delinquencies.
If records are incomplete, the agency may reconstruct liability from available payroll and employment evidence.

Key advantage: Even if the employer ignores you, agencies have enforcement mechanisms specifically designed for contribution delinquencies.

Track 3 — Labor Remedies (DOLE SENA / Labor Standards / NLRC)

This route focuses on the employer-employee relationship and wrongful deductions.

A. DOLE SENA (Single Entry Approach)

Ideal as a first escalation step: faster conciliation/settlement.
You can demand: immediate remittance, release of withheld amounts, and/or proof of compliance.

B. DOLE labor standards enforcement (where applicable)

If deductions were made but not remitted, the employee can argue there was an unlawful withholding/misappropriation tied to labor standards.

C. NLRC (money claims and related relief)

Depending on how you frame it, claims may include:

reimbursement/return of amounts deducted but not remitted,
damages/attorney’s fees (case-specific),
payment of amounts you lost due to non-remittance (e.g., denied benefits), when supported by proof and jurisdictional rules.

Important practical note: Even when labor tribunals address money claims, the agencies (SSS/PhilHealth/Pag-IBIG) remain the primary bodies to compute and post contributions and to enforce statutory penalties. Many employees pursue both: agency action (to fix records and collect delinquencies) plus labor action (to recover personal losses).

Track 4 — Criminal Remedies

All three systems generally contemplate criminal liability for certain forms of non-compliance, particularly when employee deductions were withheld and not remitted.

How criminal cases usually proceed in practice:

You report to the concerned agency and provide evidence (payslips + missing posting).
The agency validates delinquency and employer identity and prepares findings.
The matter may be endorsed for prosecution and/or you may execute affidavits for a complaint.

Who can be liable:

The employer as an entity (where allowed), and/or
responsible corporate officers/managing heads who control payroll and remittance decisions, subject to the statute and evidence.

Why employees use criminal track:

It adds leverage and deterrence, especially for repeat offenders.
It can push faster settlement/remittance.

VII. Agency-by-Agency Guidance

A. SSS: Remedies and Special Issues

1) Filing a report/complaint with SSS

Best when you have:

proof of deductions (payslips), and
missing posted contributions (online record print/screenshot).

SSS commonly addresses:

delinquent contributions,
unposted contributions due to reporting errors,
employer non-registration/underreporting.

2) If you need an SSS benefit and contributions are missing

A common scenario: employee applies for sickness/maternity/retirement, then learns contributions weren’t remitted.

Practical steps:

File your benefit claim with whatever documents you have.
Simultaneously file an employer delinquency report with SSS.
If benefit timing is critical (e.g., hospitalization/maternity), document urgency and request guidance on provisional requirements.

3) Employer liability exposure

SSS delinquencies can expose the employer to:

payment of delinquent contributions,
statutory surcharges/interest/penalties,
potential criminal liability in proper cases,
and potential employee claims for losses attributable to the employer’s failure (depending on forum and proof).

B. PhilHealth: Remedies and Hospital/Claim Scenarios

1) If a hospital says you are “inactive” or records aren’t updated

This can happen even to employed members if the employer did not remit or properly report.

Do immediately:

request your PhilHealth member data record/verification,
compile payslips proving deductions,
ask the employer for proof of remittance and reporting.

Then:

report employer non-remittance/non-reporting to PhilHealth for employer compliance action.

2) Recovering what you paid out-of-pocket

If non-remittance caused you to lose a benefit you should have had, you may pursue:

agency enforcement (to compel remittance and correct records), and
employer reimbursement/damages via labor or civil avenues, depending on facts.

Practical tip: Keep hospital billing statements, official receipts, and claim-related communications.

C. Pag-IBIG: Remedies Affecting Loans and Posted Savings

1) When you apply for a loan and your records are short

Non-remittance often shows up as:

missing monthly savings,
employment remittances not posted,
inconsistent employer reports.

Do:

secure your contribution printout/ledger equivalent,
compile payslips,
report the employer to Pag-IBIG for compliance and collection.

2) If you are in the middle of a housing loan process

Non-remittance can delay eligibility or takeout.

Do two things at once:

push employer for immediate remittance with written demand, and
file an employer compliance report with Pag-IBIG so the issue is documented and acted upon.

VIII. Special Situations

A. Manpower agency / contractor + principal client (who is responsible?)

If you are hired through a contractor/agency, the contractor is typically the direct employer responsible for remittances. However, the principal/client can become exposed depending on the contracting arrangement and violations (e.g., labor-only contracting, lack of substantial capital, control issues, or statutory solidary liabilities recognized in labor regulation and jurisprudence).

Practical move: Include both the contractor and the principal in your written demand/DOLE SENA request when facts suggest the principal may be answerable, especially if the contractor becomes insolvent or disappears.

B. Employer closure, insolvency, or “fly-by-night” agencies

When the employer shuts down:

agency enforcement remains crucial (it creates an official delinquency record),
labor claims may be filed, but collection may be difficult,
identify responsible officers/owners early and preserve documents.

C. Government or quasi-government employers (but SSS/PhilHealth/Pag-IBIG were deducted)

If a public-sector employer withheld contributions that should have been remitted, remedies may include:

the same agency enforcement routes (where those systems apply to the employment category),
plus administrative accountability mechanisms internal to government and audit rules, depending on the entity.

D. Underreporting (employer remits—but based on a lower salary)

This is a quieter form of non-compliance. Remedies are similar:

document actual pay (payslips, contract, payroll evidence),
file for correction with the agency and request an audit/reassessment.

IX. What You Can Ask For (and What Outcomes Are Realistic)

A. Outcomes you can realistically pursue

Posting/correction of missing contributions.
Employer payment of delinquencies plus statutory add-ons.
Return of amounts deducted but not remitted (or proof that remittance was made).
Reimbursement of losses caused by non-remittance (benefits denied, hospital expenses), when causation is provable.
Accountability of responsible officers in appropriate cases.

B. Remedies that depend heavily on proof

Moral/exemplary damages: fact-specific and forum-dependent.
Attorney’s fees: may be awarded under certain circumstances but not automatic.
Personal liability of officers: often requires showing they had control and responsibility over remittances and that the statute/jurisprudence supports it.

X. Step-by-Step Action Plan (Employee-Friendly)

Check your records online (SSS/PhilHealth/Pag-IBIG). List missing months.
Collect payslips for the missing months (and any employment proof).
Send a written demand to employer/agency:
- specify missing months,
- request proof of remittance or immediate payment and posting,
- set a deadline.
File complaints with the agencies (SSS/PhilHealth/Pag-IBIG) attaching:
- payslips,
- screenshots/printouts showing missing postings,
- employer details.
If you need quick relief or reimbursement, file DOLE SENA for conciliation.
If still unresolved and you suffered monetary loss, consider labor claims (and/or other proper legal action) using:
- proof of deductions,
- proof of non-posting,
- proof of your loss (receipts, denial letters, computation gaps).
If facts suggest willful withholding, pursue criminal track via agency endorsement and affidavits.

XI. Practical Draft (Short Demand Letter You Can Adapt)

Subject: Demand for Remittance and Posting of Statutory Contributions (SSS/PhilHealth/Pag-IBIG)

I write to request immediate reconciliation and remittance of my statutory contributions. My payslips show deductions for SSS, PhilHealth, and Pag-IBIG for the months of [list months], but my records show these were not posted/remitted.

Please provide, within [X] working days, (1) proof of remittance for the identified months and (2) confirmation that the contributions have been correctly posted to my accounts. If no remittance has been made, please remit immediately and provide proof of payment and corrected reports.

If this matter is not resolved within the stated period, I will be constrained to elevate the matter to SSS/PhilHealth/Pag-IBIG and to pursue available administrative, civil, and criminal remedies.

Respectfully, [Name] [Employee No./Position] [Contact details]

XII. Key Takeaways

Deductions without remittance are serious and can lead to government enforcement and possible criminal liability.
Your best leverage is documentation: payslips + online record showing missing postings.
The most effective primary route is filing with the relevant agency (SSS/PhilHealth/Pag-IBIG), while DOLE SENA and labor claims can address your personal losses and compel employer action.
In contractor/agency setups, consider the possibility of broader liability, especially if the contractor disappears or is non-compliant.

If you want, paste a sanitized timeline (months missing, what deductions show, what benefits/loans were affected). I can turn it into a tight complaint narrative and evidence checklist you can submit to SSS/PhilHealth/Pag-IBIG and DOLE SENA.