When an employer deducts SSS contributions from an employee’s salary but fails to remit them, that is not just unfair – it is against the law.

In the Philippines, the obligation to register employees and remit SSS contributions is primarily the employer’s responsibility under the Social Security Act of 2018 (Republic Act No. 11199). Failure to do so can result in administrative, civil, and even criminal liability.

This article walks you through:

Your rights as an SSS-covered employee
What counts as non-remittance or delinquency
The legal consequences for employers
Step-by-step how to check your records and file a complaint
How to protect or recover your SSS benefits, even if contributions are missing

This is general information, not legal advice. For specific cases, it’s wise to consult a lawyer, the Public Attorney’s Office (PAO), or the SSS Legal/Member Services office.

1. Legal Basis: Employer Obligations Under RA 11199

Under the Social Security Act of 2018, employers in the private sector have several key obligations:

Register as an employer with the SSS.
Register all qualified employees (including casual, probationary, and part-time workers).
Deduct the employee’s share of contributions from their salary.
Add the employer’s share.
Remit the total contributions to SSS on time.
Report new employees and separations within prescribed periods.

SSS coverage is mandatory for:

Private sector employees (regular, casual, project-based, probationary, part-time)
Domestic workers (kasambahay) who meet the minimum wage rules
Many OFWs (via employers/agency or self-arranged contributions)

If your employer fails in any of these, especially if they’re deducting from your salary but not remitting, they may be liable.

2. What Counts as Failure to Remit or Employer Delinquency?

“Delinquent” or non-compliant employers can commit any of the following:

Non-registration of employer
- Operating a business without registering with SSS.
Non-reporting of employees
- Not submitting your name to SSS as an employee, even if you’ve been working and deductions are being made.
Non-remittance of contributions
- Employer withholds contributions from your salary but does not remit them to SSS.
Under-remittance or under-reporting
- Employer reports a lower salary than what you actually receive, resulting in lower contributions and lower benefits.
Late remittance
- Employer remits contributions but beyond due dates, causing penalties and possibly affecting time-sensitive benefits.

Each of these can negatively affect your eligibility or the amount of SSS benefits you can claim (sickness, maternity, unemployment, retirement, disability, death, loans, etc.).

3. Consequences for Employers Who Do Not Remit

Under RA 11199 and older SSS laws:

Administrative / civil liability
- Assessment of unpaid contributions (employer and employee share)
- Interest and penalties on delayed or unremitted contributions
- Collection suits, garnishment of bank accounts, levy on properties, etc.
Criminal liability
- Failure to remit, especially where deductions were made from employees’ wages, can be prosecuted as a criminal offense.
- Responsible officers (such as corporate officers, owners, or directors) may be held personally liable.
- Penalties can include fines and imprisonment (exact amounts and terms are set by law and may change over time).

Important: The fact that your employer failed to remit does not erase your right to benefits; the law is intended to protect members, not punish them.

4. How Missing Contributions Affect Your Benefits

Unremitted or under-reported contributions can cause:

Ineligibility for certain benefits that require a minimum number of monthly contributions within a specific period (e.g., sickness, maternity, unemployment, disability).
Lower benefit amounts for:
- Retirement pension
- Disability pension
- Death and funeral benefits
Loan issues:
- Inability to qualify for salary/calamity loans
- Reduced loanable amounts

However, if you can prove that contributions were actually deducted from your salary, or that you were actually employed and paid, SSS and the courts often recognize your right to benefits and shift the liability to the employer.

5. How to Check If Your SSS Contributions Were Remitted

Before filing a complaint, confirm the problem. You can:

5.1 Online (My.SSS / SSS Online Account)

If you already have an SSS number, you can create an online account (if not yet registered).
After logging in, you can view:
- Contribution history
- Employer contributions for each month
If there are gaps during your employment period, especially when deductions were made, this is a red flag.

5.2 At an SSS Branch

If you don’t have online access or find it confusing:

Go to any SSS branch.
Bring:
- Your SSS number (or ID)
- Valid government ID
Request a printed contributions record (usually referred to as an SSS static information and contribution list).

5.3 Cross-check With Your Employment Records

Compare your SSS contributions record with:

Payslips showing SSS deductions
Company policy or manual stating that SSS is being deducted
Employment contracts, appointment letters, or offer letters indicating SSS coverage

If your payslips show “SSS contribution” deductions but your SSS records have no matching posted contributions, there is a strong indication of non-remittance.

6. What To Do Before Filing a Formal Complaint

It’s often practical to try resolving it internally first, especially if you’re still employed.

6.1 Talk to HR or Payroll

Politely ask for clarification:
- “I checked my SSS record and found no contributions posted for [months]. Could you help me understand why?”
Ask for:
- Proof of remittance (e.g., SSS payment receipts, contribution reports).
Sometimes, the issue is administrative (late posting) rather than outright non-remittance.

6.2 Send a Written Inquiry or Demand Letter

If verbal inquiries go nowhere:

Send a formal written letter or email to:
- HR Department
- Payroll Department
- Company owner/manager
State:
- Your full name and SSS number
- Employment period
- Months with missing contributions
- That deductions were made from your salary
- Request: Within a reasonable period (e.g., 10–15 days), please remit and coordinate with SSS, or explain in writing.

Keep copies of all communications; they can be used as evidence if you file a complaint later.

If the employer ignores you, denies responsibility despite evidence, or is clearly non-cooperative, it’s time to elevate the issue.

7. Filing a Complaint With SSS

7.1 Where to File

You may file your complaint with:

The SSS branch that has jurisdiction over your employer’s location, or
Any SSS branch which can endorse your case to the concerned office.

Many complaints are processed through Member Services / Member Assistance Center and the Employer Delinquency / Accounts Management units.

7.2 Documents to Prepare

Bring as many of the following as possible:

Valid government ID
Your SSS number and ID/card, if any
Payslips showing SSS deductions
Employment contract, job offer, or appointment letter
Company ID, if available
Certificate of Employment (COE), if you have one
Contribution printout from SSS showing missing months
Any written communication with your employer about the issue (emails, letters, text messages, chats)
For kasambahay: written agreement, pay records, or any proof of employment

Even if you have limited documents, still go to SSS. They have authority to investigate and require records from the employer.

7.3 How the Complaint Is Filed and Processed (General Flow)

Interview / Intake
- You explain the situation to the SSS staff.
- They check your contributions record.
- They may ask you to fill out a complaint or assistance form detailing:
  - Personal information
  - Employer’s name and address
  - Period of employment
  - Months with missing contributions
  - Whether contributions were deducted from your pay
Preliminary Assessment
- SSS verifies whether your employer is registered.
- SSS checks if any contributions were remitted but not yet properly posted.
Investigation and Employer Notification
- SSS may:
  - Send demand letters to the employer
  - Conduct employer inspection or audit
  - Require submission of payroll records and other documents
- If the employer does not cooperate, SSS may escalate the case.
Assessment and Collection
- SSS computes:
  - Total unpaid contributions (employer and employee share)
  - Penalties and interest
- SSS can enforce collection through legal means if the employer still refuses to pay.
Possible Criminal Case
- In more serious or persistent cases, SSS may:
  - Endorse the case to its Legal Department
  - File a criminal complaint with the proper Prosecutor’s Office, especially where there’s clear evidence that contributions were deducted but not remitted.

You, as the employee, usually don’t have to shoulder legal fees for the SSS’ action against the employer, although for personal damage claims or other related civil actions, you may need your own counsel.

8. Recovering or Protecting Your SSS Benefits

8.1 If You Are About to File a Benefit Claim (Sickness, Maternity, Unemployment, etc.)

Many benefits require you to have a certain number of contributions within a “qualifying” or “contingency” period (for example, a certain number of contributions within the last 12 months or so before the sickness, pregnancy, separation, etc.).

If your employer failed to remit:

Go to SSS immediately, and:
- Show your payslips or evidence of contribution deductions.
- Show proof of your actual employment during the missing months.
Explain that:
- You are already qualified in reality (deductions were made), even if the contributions are not yet posted.

In many cases, the law and SSS rules allow either:

SSS to grant the benefit and later charge or recover from the employer; or
The employer to directly pay the benefit if SSS cannot release it due to missing remittances.

The exact handling varies per benefit and depends on updated SSS rules, but the general principle is that the employee should not be penalized for the employer’s fault.

8.2 For Retirement, Disability, and Death Benefits

These rely on your total number of contributions and average monthly salary credit.

If there are missing months due to non-remittance:

Your total contributions and pension amount may appear lower.
By filing a complaint and having SSS collect from the employer, your contribution record can be updated, increasing your eventual benefits.

Sometimes the resolution comes years later, but it can still make a substantial difference to long-term pensions.

8.3 For Loans

If you want to avail of loans (salary, calamity, etc.) but can’t due to contribution gaps:

File a complaint and coordinate with SSS.
Once contributions are updated/remitted, you may qualify for the loan.

9. Other Legal and Administrative Remedies

Apart from SSS itself, you may also consider:

9.1 DOLE (Department of Labor and Employment)

You may file a labor standards complaint with DOLE Regional Office for related issues such as:

Non-payment or underpayment of wages
Unpaid overtime, holiday pay, 13th month pay
Illegal deductions

While DOLE doesn’t directly collect SSS contributions, their inspection and enforcement can pressure employers to comply with social legislation, including SSS.

9.2 NLRC / Labor Arbiter (for Money Claims and Illegal Dismissal)

If you have been:

Illegally dismissed
Not paid correctly
Suffering from labor rights violations

You may file a case before the National Labor Relations Commission (NLRC). Issues about SSS non-remittance can form part of your overall factual narrative and basis for damages or moral/reputational harm, though the actual contributions themselves are usually collected by SSS.

9.3 For OFWs

If you’re an Overseas Filipino Worker:

You may coordinate with:
- SSS branch handling OFW concerns
- The Department of Migrant Workers (DMW) or its attached agencies
If your foreign employer or local agency failed to remit contributions you arranged through them, you can file complaints with both SSS and the DMW/POEA mechanisms.

10. Special Situations

10.1 You Are No Longer Employed There

Even if you have resigned or been terminated, you can still:

File a complaint with SSS about your past employer.
Use:
- Old payslips
- COEs
- BIR 2316 (Certificate of Compensation and Tax Withheld) showing your employment and income.

The employer’s obligation does not disappear just because the employment relationship ended.

10.2 Employer Has Closed or Disappeared

If the company has:

Closed down
Relocated without notice
“Vanished”

You should still:

File a complaint with SSS, supplying the last known address and details.
SSS can:
- Treat the employer as delinquent
- Go after remaining assets and responsible officers, where possible.

Recovery may be more difficult, but your report helps establish the record and may still lead to enforcement.

10.3 You Were Never Given an SSS Number

If your employer never helped you get an SSS number:

You can personally apply for an SSS number (it’s free).
Once you have it, coordinate with SSS to:
- Tag your employer
- Have your employment periods verified and appropriate contributions assessed.

11. Practical Tips and Frequently Asked Questions

11.1 “My employer says SSS posting is just delayed. Should I still complain?”

Posting delays can happen, but they should not take years.

Give your employer a chance to show proof of payment.
If more than a reasonable period has passed and nothing is posted, go to SSS and verify.
If SSS confirms no remittance, consider filing a complaint.

11.2 “Will I get in trouble for complaining?”

Generally, no. As a member, you have the right to:

Inquire about your contributions
Report delinquent employers

If you are still employed, there is a risk of retaliation (e.g., harassment, dismissal). In such cases, you may have separate rights and remedies for unfair labor practices or illegal dismissal under labor laws.

11.3 “Can I sue my employer directly for damages?”

Yes, in appropriate cases. For example:

If you lost a benefit (e.g., maternity, sickness, retirement amount) because of the employer’s non-remittance, you may file an action:
- Through labor tribunals (NLRC)
- Or through regular courts (for certain civil claims)

But this is separate from SSS’s own collection and criminal case. You’ll usually need a lawyer’s help for personal damage claims.

11.4 “Can I get back the money that was deducted from my salary?”

You don’t get it “back” in cash; instead, it should be credited as your SSS contributions.

The employee share plus employer share should be remitted to SSS.
This increases your contribution count and benefit entitlements.

12. Summary: What You Should Remember

Employers are legally obligated to register you and remit SSS contributions on time.
Non-remittance, especially where deductions were made, can lead to serious liability for the employer.
Always check your SSS contributions regularly (online or at a branch).
If you see missing contributions:
- Talk to HR/payroll first.
- Send a written inquiry or demand.
- If unresolved, file a complaint with SSS and provide documents.
Your right to SSS benefits should not be defeated by your employer’s failure. There are ways for SSS to pursue delinquent employers and for you to claim benefits where you can show that contributions were in fact deducted.
For broader labor issues and possible damages, you may also go to DOLE, NLRC, DMW (for OFWs), or consult a lawyer/PAO.

If you’d like, I can next help you draft a sample complaint or demand letter, tailored to your situation (e.g., still employed, resigned, OFW, kasambahay).