A step-by-step, enforcement-minded guide for employees, HR professionals who inherited legacy issues, and counsel on how to detect, document, demand, and file cases against employers who deducted but failed to remit mandatory contributions to SSS, Pag-IBIG (HDMF), and PhilHealth—including options to protect benefits while enforcement is pending.

This is general legal information. Tailor to your facts, contracts, and current agency circulars.

1) Core principles (know these before you move)

Employer’s legal duties are non-delegable. Employers must register workers, deduct only lawful amounts, add the employer share, and remit on time to each agency.
Deducted but not remitted = unlawful. Taking the employee’s share from wages and failing to remit breaches wage protection rules and can trigger administrative, civil, and criminal liability under each system’s charter.
Employees must not be prejudiced. Agencies have mechanisms to accept benefit claims and then chase employers for delinquency; do not delay medical, sickness, maternity, or loan benefits waiting for an erring employer to “fix” posting.
Paper beats talk. What wins: payslips showing deductions, bank payroll proofs, BIR Form 2316, HR certifications, and agency ledger printouts. Build your evidence file early.

2) Spotting non-remittance (red flags and how to verify)

A) Red flags

Payslips show SSS/Pag-IBIG/PhilHealth deductions but agency portals show no posting.
“We’re fixing it” for months; contributions jump only when you nag.
Loan/benefit application is denied or pended due to “no posted contribution.”
New hires not asked for forms/IDs; no membership or R3/MCRF acknowledgments.

B) How to verify your record

SSS: Check your online account (contribution ledger and R-3/R-5 posting).
Pag-IBIG: Review Membership/Employee Savings (MIDL/MP2 if any) posting and MDF data.
PhilHealth: Check MDR and contribution history; ensure correct Employee Type and employer PEN are tagged.

If you lack portal access: ask HR for the latest agency-acknowledged remittance reports and the payment receipts (official receipt numbers or e-payment confirmations). Keep copies.

3) Evidence kit (gather these before sending any demand)

Employment proof: Contract/appointment, company ID, COE if available.
Identity/agency info: SSS, Pag-IBIG, PhilHealth numbers; MDR/MDF/SSS E-1/E-4 copies.
Payroll proof: Payslips (series across months), payroll bank statement stubs, timekeeping summaries.
Tax docs: BIR Form 2316; it helps anchor compensation and dates.
Correspondence: Emails/chats with HR/Accounting admitting delay or promising remittance.
Screenshots/PDFs of your contribution ledgers showing gaps.

Pro tip: Organize by month in a table: Month | Payslip deduction | Agency posting | Gap.

4) Demand first, then escalate (dual-track: protect benefits + enforce)

Step 1 — Written demand to employer (copy HR, Payroll, Finance, and CEO)

Ask for: (a) immediate remittance and posting, (b) proof (OR/transaction nos.), and (c) a timeline. Cite that deductions without remittance are unlawful and prejudicial. Give a short deadline (5–10 working days).

Template — Employee Demand (short form)

Subject: Urgent Remittance of SSS / Pag-IBIG / PhilHealth Contributions

Dear [HR/Finance],

My payslips show deductions for [SSS/Pag-IBIG/PhilHealth] from [months], but agency
records reflect no postings. Please remit and post immediately and provide proof
(OR/transaction numbers). This prejudices my statutory benefits.

If unresolved by [date], I will file with the concerned agencies and seek assistance
through DOLE/conciliation. Thank you.
[Name, Position, Employee No., SSS/Pag-IBIG/PhilHealth Nos.]

Step 2 — Protect your benefits now

SSS: File sickness/maternity/benefit claims with your ledger + payslips; request agency assistance to recognize unposted contributions and bill the employer.
PhilHealth: For confinement, coordinate with the hospital’s PhilHealth desk; submit MDR, Claim Form 1, and payslips. Hospitals can proceed while PhilHealth pursues the employer.
Pag-IBIG: For loans or benefits impacted by missing postings, present payslips/COE; request employer delinquency certification and agency intervention to credit months based on remittance proofs or billing.

Step 3 — Conciliation channel (fast pressure)

File a SEnA (Single-Entry Approach) request with DOLE against the employer for money claims tied to illegal deductions/non-remittance. This often forces quick settlement or a written plan.

Step 4 — Agency complaints (parallel or after SEnA)

A) SSS complaint

File at SSS branch: submit identity, payslips, ledger gaps, employment dates, and contact of employer.
Ask for employer compliance inspection and billing (including penalties and interest).
Request certification for pending benefit claims acknowledging gaps are under enforcement.

B) Pag-IBIG (HDMF) complaint

Submit MDF, payslips, proof of deduction, and months in arrears.
Seek assessment/billing of the employer and posting of credited months upon payment.
If separation already occurred, request final reconciliation and employer liability computation.

C) PhilHealth complaint

File with the Local Health Insurance Office: attach MDR, payslips, and employer details.
Ask for Employer Delinquency Investigation, penalties, and benefit processing without prejudice to employer arrears.

You may file with all three if all three have gaps. Keep reference numbers.

Step 5 — Labor case / civil recovery (if needed)

If SEnA fails, file money claims (illegal deductions, damages) before the proper forum. Include prayer for attorney’s fees and interest. Preserve proof that you demanded compliance.

Step 6 — Criminal referral (last resort but real)

Each system treats failure to remit as an offense. Where facts show deduction from wages and willful non-remittance, ask the agency to endorse for prosecution and/or consult counsel for filing. This pressure often unlocks payment.

5) What agencies typically do to erring employers (so you can leverage it)

Assess/bill unremitted employee + employer shares plus penalties and interest.
Issue compliance orders, conduct employer visits, and may garnish assets or file cases for persistent refusal.
Accept installment plans in some circumstances—but posting is tied to payment; push for accelerated posting if your benefit is time-critical (some offices can annotate pending months for claim evaluation).

6) If you’re HR/Finance who inherited a mess (clean-up roadmap)

Disclose to management; stop further violations immediately.
Reconcile ledgers month-by-month; prepare billing with agencies proactively.
Prioritize members with active claims (maternity, sickness, hospitalization) for expedited posting.
Communicate with staff: timeline, receipts, and who to contact.
Institutionalize controls: strict remittance calendar, maker-checker approvals, auto-e-payments with proof archiving.

7) Special situations & FAQs

Resigned or terminated already You can still verify and complain. Bring your COE and last payslips. Agencies can bill the former employer and post months after payment.

Contractors/agency workers File against the direct employer on your payslip. If you were deployed, consider joint liability theories if principal controlled payroll or deductions.

Part-time/gig workers If you were treated as employee (with payslips and deductions), enforcement is the same. If truly independent contractor, you should have self-employed/voluntary membership—different rules.

Back-posting vs. benefit timing For time-sensitive benefits (e.g., maternity), file now with your proofs; agencies can validate and pursue the employer while your claim proceeds.

Retaliation fears Document any adverse action after you asserted your rights; this may support a constructive/illegal dismissal or unfair labor practice angle.

8) Damages you can claim from the employer (beyond agency penalties)

Return of illegally deducted amounts (if agency accepts only ER share first).
Moral/exemplary damages where egregious bad faith is shown.
Attorney’s fees and legal interest on amounts due.
Wage differentials if deductions pushed take-home below legal minimum.

9) Practical timelines (typical—but push hard)

Internal demand: 5–10 working days for proof of payment/posting.
SEnA: Often 30 days of conciliation.
Agency enforcement: Initial assessment can issue within weeks; full collection varies—your claim should not wait.

Track all reference numbers and follow up weekly.

10) Clean documentation wins (checklist to attach to every filing)

Valid ID; SSS/HDMF/PhilHealth numbers
Contract/COE + last day of work (if separated)
Payslips covering the unpaid months (or payroll certification)
BIR 2316 (latest)
Portal screenshots showing gaps
Email demand + employer reply (or proof of notice)
Incident timeline (one page)

11) Ready-to-file agency complaint outlines (fill and print)

A) SSS / Pag-IBIG / PhilHealth Complaint (skeleton)

[Date]
To: [Agency/Branch]

I am [Name], employed by [Employer] from [dates], SSS/HDMF/PhilHealth Nos. [___].
My payslips show deductions for [months/years], but there are no postings in your system.
Attached are payslips, BIR 2316, COE, and ledger screenshots.

I request investigation and assessment of [Employer] for unremitted contributions, and
posting of my contributions for [months]. I also request certification to support my
pending [sickness/maternity/hospitalization/loan] claim.

[Signature / Contact]

B) DOLE SEnA Request (skeleton)

Nature: Illegal deductions / Non-remittance of statutory contributions
Relief: Immediate remittance & posting; reimbursement of employee share if misapplied;
damages and fees as warranted
Facts: (bullet timeline with attachments)

12) Governance fixes (for employers)

Calendarized remittance with dual approval and auto-proof archiving.
Exception reports: unmatched headcount vs. agency postings.
Exit clearance includes final contribution reconciliation.
Annual employee attestation: each worker signs off that agency ledgers match payslips; discrepancies trigger internal audits.
Zero-retaliation policy for staff who report contribution issues.

13) Bottom line

Deducted but unremitted contributions violate law and expose employers to multi-front liability.
Employees should demand in writing, file with agencies, and protect benefits immediately using payslips and ledgers—do not wait.
Agencies can bill, penalize, and prosecute; DOLE’s SEnA and money-claims routes recover what’s yours.
For HR inheriting the problem, own the fix, settle arrears fast, and hard-wire controls to prevent recurrence.

If you share your employment dates, which months show deductions without postings, and whether you have an active claim (sickness, maternity, hospitalization, or loan), I can prepare a tailored packet: demand letter, SEnA request, and three agency complaint drafts with your details populated.