In the Philippine private sector, SSS contributions are compulsory for all employees in an active employer-employee relationship. The obligation to report, deduct, and remit contributions is imposed by Republic Act No. 11199 (Social Security Act of 2018) and its implementing rules. The general rule is simple: contributions are due only when there is compensation actually paid or payable to the employee. When compensation ceases—even temporarily—the employer’s obligation to remit contributions likewise ceases, except in specific cases provided by law or SSS rules.

This article explains the rules exhaustively, case by case, based on the Social Security Act, the Expanded Maternity Leave Law (RA 11210), SSS circulars, and consistent DOLE and SSS interpretations as of November 2025.

General Rule: Contributions Follow Compensation

SSS contributions are computed on the basis of the employee’s Monthly Salary Credit (MSC) for months in which compensation is paid.

If there is no compensation for the entire month, there is no compulsory contribution for that month (SSS Circular No. 2020-008 and earlier circulars on “no earnings” reporting).

Employers are required to report employees with zero earnings (leave without pay, suspension, floating status, etc.) in the monthly R-1A/R-3, and no contribution is remitted for those months.

The employer is therefore not legally required to shoulder the employer share during periods of zero compensation.

Paid Leaves (Vacation Leave, Sick Leave with Company Pay, Paternity Leave, Solo Parent Leave, VAWC Leave, etc.)

All leaves where the employee receives full or proportional salary from the employer are treated as regular working months.

Employer must continue deducting the employee share and remitting both shares.

No issue arises here—contributions continue uninterrupted.

Maternity Leave (105 days, or 120 days for solo parents) under RA 11210

This is the most frequently misunderstood case.

The employer is required by law to advance the full salary of the employee during the entire maternity leave period.

Because salary is paid (even if later reimbursed by SSS), the month(s) covered by maternity leave are treated as compensated months.

The employer must continue deducting the employee’s SSS share from the advanced salary and remit both employee and employer shares based on the full MSC (not reduced).

SSS will reimburse the employer the full amount of the daily maternity benefit × number of days (100% of Average Daily Salary Credit).

The reimbursement does not include the SSS contributions already remitted by the employer. The contributions are a separate obligation that remains with the employer.

Failure to remit contributions during maternity leave is a violation punishable under RA 11199.

SSS has repeatedly clarified in circulars and in its employer portal that maternity leave months are credited months for contribution purposes precisely because salary was advanced and contributions were paid.

Conclusion: Yes, employers are required to continue paying both shares during maternity leave.

Sickness Benefit Notification (Extended Sick Leave Paid by SSS)

There are two scenarios:

Employer voluntarily advances the sickness benefit
Same rule as maternity: salary/benefit is advanced → contributions must continue for those months.
Employer does not advance; employee claims directly from SSS
The employee is placed on leave without pay.
No salary → no compulsory contribution from employer.
The months are not automatically credited unless the employee voluntarily pays.

Most employers do not advance sickness benefits (unlike maternity, which is mandatory), so in practice, extended illness usually becomes leave without pay with no employer contribution.

Pure Leave Without Pay (LWOP), Approved Personal Leave, Study Leave, Suspension, Floating Status, etc.

No compensation = no compulsory SSS contribution from the employer.

The employer is expressly relieved of the obligation to pay the employer share.

The employee remains compulsorily covered (because the employer-employee relationship continues), but the obligation to remit is suspended until compensation resumes.

The employer must still report the employee in the monthly submission with zero earnings.

If the LWOP lasts for six (6) consecutive months or more, SSS may reclassify the employee to “inactive” status, but coverage revives immediately upon resumption of compensation and contributions.

The employee has the option to continue contributing voluntarily by paying the total (EE + ER) contribution. This can be done:

Through the employer (many companies allow salary deduction upon return or facilitate payment), or
Directly to SSS as a voluntary member (the employed member may register/pay as voluntary during the LWOP period).

Voluntary payment ensures that the months are posted and counted for loan eligibility, retirement, etc.

Disciplinary Suspension Without Pay

Treated exactly as LWOP.

Employer has no obligation to pay contributions during the suspension period.

Employees on Rehabilitation Leave (Workers’ Compensation) under PD 626

If the temporary total disability (TTD) benefit is paid by SSS (through the employer or directly), the rule follows the sickness benefit rule above.

If the employer tops up or advances, contributions continue; otherwise, not.

Employees Who Go on AWOL (Absence Without Official Leave)

Strictly speaking, the employer-employee relationship still exists until formal termination.

However, there is no compensation, so no compulsory contribution.

Most employers stop remitting contributions from the first month of AWOL.

If the employee later regularizes or is reinstated, the gap remains unless voluntarily paid.

Effect of Collective Bargaining Agreement (CBA) or Company Policy

Many CBAs or company policies explicitly state that the company will continue shouldering the employer share during approved unpaid leaves of up to a certain period (e.g., 3–12 months).

Such provisions are enforceable and binding on the employer.

If the CBA is silent, the statutory rule (no obligation) applies.

Consequences of Non-Payment During Periods Where Payment Is Required (e.g., Maternity Leave)

Penalty of 3% per month on unpaid contributions
Criminal liability under RA 11199 (fine and/or imprisonment)
Employee can file money claim with NLRC or SSS prosecution
Possible disqualification of the employer from SSS reimbursement for maternity/sickness benefits

Best Practices

For employers:

Always advance maternity benefit and continue contributions to avoid penalties.
For long LWOP, issue a clear acknowledgment letter stating that contributions will cease and that the employee may opt to pay voluntarily.
Offer payroll deduction facility for employees who wish to continue voluntarily.

For employees on long leave:

If you want the months credited (especially for upcoming retirement, total disability, or calamity loan eligibility), pay the full contribution voluntarily.
A single missed contribution can reduce your pension by a significant amount if you are near retirement age.

Summary Table

Type of Leave	Salary Paid/Advanced?	Employer Required to Continue SSS Contributions?	Months Credited if No Voluntary Payment?
Vacation/Sick with company pay	Yes	Yes	Yes
Paternity, VAWC, Solo Parent, etc.	Yes	Yes	Yes
Maternity Leave (105/120 days)	Yes (advanced)	Yes	Yes
Sickness (benefit advanced by employer)	Yes	Yes	Yes
Sickness (direct claim, no advance)	No	No	No
Leave Without Pay (any reason)	No	No	No
Disciplinary Suspension	No	No	No
Floating Status	No	No	No

The rule is straightforward: SSS follows the money. Where there is compensation (actual or statutorily mandated advance), contributions follow. Where there is none, the employer’s obligation stops, and continuity becomes the employee’s personal responsibility through voluntary payment.

This has been the consistent interpretation of the SSS and DOLE for decades and remains unchanged as of November 2025.