Yes. In the Philippines, an employer’s obligation to withhold (employee share), add the employer share, report, and remit contributions to SSS and PhilHealth is mandatory by law and does not disappear just because the employment relationship has ended. If contributions covering your period of employment were not remitted, the former employer generally remains liable for what should have been paid, plus the statutory consequences (e.g., interest/penalties and potential civil/criminal exposure, depending on the circumstances).

This article explains the legal framework, what “unremitted contributions” means in practice, the liabilities that can attach to a former employer, what employees can do, and what employers should do to fix delinquency.

1) The Core Rule: Statutory Contributions Are Mandatory, Not Optional

SSS

Private-sector employment in the Philippines is generally compulsorily covered by the Social Security system. The law requires employers to:

Register the business and employees (when applicable),
Deduct the employee contribution share from wages,
Add the employer counterpart, and
Remit the total contribution within the required period.

Failure to remit is not treated as a mere “accounting issue.” It is a violation of a social welfare statute designed to protect workers.

PhilHealth

For PhilHealth, coverage is likewise compulsory for employed persons, with employers required to:

Deduct the employee share,
Add the employer share, and
Remit contributions and submit required reports.

Ending employment does not extinguish the duty to remit amounts that should have been remitted during the months the employee worked.

2) What Counts as “Unremitted” (and Why It Matters)

In real-life disputes, “unremitted contributions” can mean several different problems:

Deducted but not remitted The employer withheld amounts from your salary (employee share) but failed to send them to SSS/PhilHealth (often the most serious fact pattern).
Not deducted and not remitted Employer neither withheld nor paid contributions. Even here, the employer may still be liable for the employer share and compliance consequences.
Reported incorrectly / underreported salary Contributions were remitted, but based on a lower salary or wrong number of days/months.
Not reported / not registered Employment was not properly reported, so contributions don’t appear in your record.

These distinctions matter because they affect:

How the agencies compute arrears,
What evidence you’ll need, and
Which penalties or liabilities may apply.

3) Does Resignation/Termination Remove the Employer’s Obligation?

No.

An employer’s obligation to remit statutory contributions is tied to the period of employment, not to whether the worker is still employed today. So if you worked from January to June and contributions for March–June were never remitted, the employer’s obligation for March–June generally remains.

Also important: Employees cannot validly waive these statutory rights/benefits through a quitclaim or private agreement. Even if a separation document says you “release the company from all claims,” agencies can still pursue compliance, and workers may still seek correction for the contribution record (subject to procedural rules and evidence).

4) Who Is Liable: The Company, and Sometimes Its Responsible Officers

Corporate employer

The employer entity is primarily liable for delinquent contributions and related assessments.

Corporate officers / responsible persons

Where the law and enforcement practice allow, responsible corporate officers (those who had authority over remittance/compliance) may be exposed to personal criminal liability for willful noncompliance, especially where employee contributions were withheld and not remitted.

This is one reason delinquency is not “just HR.” It can escalate into a compliance and enforcement problem for management.

5) What Are the Consequences for Employers Who Fail to Remit?

While the exact computations depend on agency rules, the consequences generally fall into these buckets:

A) Collection of arrears (principal)

The employer can be required to pay:

The employer share, and
The employee share that should have been remitted (especially if it was already withheld from wages), and/or
Any deficiencies from underreporting.

B) Interest, penalties, and damages (administrative/civil)

Both SSS and PhilHealth frameworks allow the imposition of interest/penalties on late or non-remitted contributions, often computed by month and assessed until fully paid.

C) Civil enforcement measures

Agencies typically have collection/enforcement powers (e.g., issuance of assessments, demands, and other legal remedies to compel payment). In serious delinquency, the agencies may initiate legal action to collect.

D) Criminal exposure (in appropriate cases)

Non-remittance can trigger criminal provisions, particularly where the employer:

Deducted from wages and failed to remit, and/or
Willfully refused to comply despite obligation.

Criminal cases are fact-specific and typically require willfulness and proof of the statutory violation. Still, the risk is real enough that employers often prefer settlement/compromise mechanisms where available.

6) Employee Impact: Can You Still Claim SSS/PhilHealth Benefits If Your Employer Didn’t Remit?

SSS: benefits and posting issues

Unremitted SSS contributions can cause:

Missing or incorrect posted contributions in your record, and
Potential delays or complications when you apply for certain benefits that depend on contribution history.

In practice, SSS may pursue employers for delinquent amounts and may require the employer to settle arrears before records are fully corrected. For employees, the key is to start the correction/investigation process early, because benefit claims can become time-sensitive.

PhilHealth: coverage vs premium posting in practice

PhilHealth is designed for broad coverage, but your member data and premium posting can still affect how smoothly benefits are processed and whether your status shows as updated in the system. If employer remittances are missing, you may encounter administrative friction, even if the system is moving toward universal coverage principles.

Bottom line: regardless of benefit eligibility theory, fixing the record helps prevent claim problems.

7) What Employees Can Do: Practical Steps and Remedies

Step 1: Verify the gap (and capture proof)

SSS: Check your posted contributions through the SSS online portal/app (or request a contribution printout at a branch).
PhilHealth: Check your premium contribution history and membership record through PhilHealth channels/portal or request a printout.

Also collect:

Payslips showing SSS/PhilHealth deductions,
Employment contract, COE, ID, and
Any payroll summaries, BIR Form 2316, or separation documents.

Step 2: Raise it with the employer (in writing)

Ask for:

Proof of remittance (official receipts / transaction references), and/or
A commitment and timeline to settle delinquency and correct postings.

Written communication matters because it documents notice and can support later proceedings.

Step 3: File for employer delinquency investigation/complaint with the agency

If the employer does not fix it promptly, go to:

SSS (for unremitted SSS contributions), and/or
PhilHealth (for unremitted PhilHealth premiums)

Request an investigation of the employer’s non-remittance for your covered period. Agencies typically have employer compliance units that handle these.

Step 4: Consider labor avenues if money was deducted

If your payslips show deductions that were not remitted, you may also have a labor-related claim dimension (unlawful/unauthorized withholding and payroll compliance issues). However:

The posting and collection of SSS/PhilHealth contributions is generally handled by the respective agencies.
Labor forums may be relevant when the dispute is framed as wage deductions and employment money claims, but coordination with SSS/PhilHealth processes is often necessary to get the records corrected.

Step 5: Keep your membership active going forward

Even as you pursue the former employer, ensure your current status is protected:

If you have a new employer, confirm they are remitting properly.
If unemployed/self-employed, explore voluntary/self-paying options (as applicable) to avoid future gaps.

8) Common Scenarios and Answers

“My employer deducted contributions from my salary. Are they still required to pay even if I resigned?”

Yes. The obligation relates to the months you worked and the deductions made. Resignation does not erase it.

“What if the employer says they’ll just return the deductions to me instead of remitting?”

Returning money does not necessarily cure the statutory violation, because the law requires remittance and proper reporting. Also, your benefit record depends on posted contributions, not merely cash returned. You generally want the record corrected, not just a refund.

“What if the company closed already?”

You can still file with SSS/PhilHealth. Recovery can be harder, but agencies may proceed against available assets or responsible parties depending on facts and legal structure.

“Will a quitclaim stop me from raising unremitted contributions?”

Quitclaims generally do not defeat statutory social welfare obligations. Agencies can still enforce compliance, and workers can still seek correction of records—though specific procedural defenses may arise depending on timing and evidence.

9) Employer Compliance: How Former Employers Should Fix Delinquency

If you are an employer (or advising one), the safest route is to:

Audit payroll deductions vs actual remittances (month-by-month),
Identify affected employees and periods,
Coordinate with SSS/PhilHealth for assessment and settlement,
Use available settlement/compromise/installment mechanisms (where allowed),
Correct reports (e.g., compensation bases, employee lists), and
Provide employees with proof of settlement and confirmation that postings will be updated.

This reduces exposure, prevents escalation, and helps former employees avoid harm.

10) Key Takeaways

Former employers are generally required to pay unremitted SSS and PhilHealth contributions attributable to the employee’s period of employment.
Termination/resignation does not extinguish the obligation.
Non-remittance can lead to arrears, penalties/interest, enforcement actions, and possible criminal liability, particularly where employee deductions were withheld but not remitted.
Employees should verify records, gather payslips/proof, demand correction in writing, and file with SSS/PhilHealth if needed.
The most practical outcome is proper remittance and record correction, not just a cash refund.

If you tell me your situation in 3–5 bullet points (employment dates, whether deductions show on payslips, and which months are missing), I can map out a tight action plan and what documents to prepare for SSS and/or PhilHealth filing.