1) Why this matters

SSS coverage is not optional for covered employment. When an employer fails to register, report, deduct correctly, or remit on time the SSS contributions of employees, the fallout can be immediate and personal: delayed or denied loans, sickness/maternity/EC claims being flagged, incorrect contribution counts that affect retirement, and headaches proving coverage years later. Philippine law treats employer remittance duties as mandatory statutory obligations, not merely a private payroll practice.

This article explains the governing rules, what “non-remittance” looks like in practice, what employees can do, how SSS enforces, and the penalties that can follow—administrative, civil, and criminal.

2) Governing legal framework

Core statute

The principal law is the Social Security Act of 2018 (Republic Act No. 11199) (which updated and replaced the prior SSS law). It sets out:

Compulsory coverage for employees and their employers;
Employer duties to register, report employees, deduct employee share, and remit total contributions;
SSS powers to inspect, assess, and collect delinquencies; and
Penal provisions for violations.

Related rules and concepts

SSS implementing rules, circulars, and contribution schedules (these change over time).
Employees’ Compensation (EC) coverage for private-sector employees is tied to SSS reporting and contributions.
General criminal law may also intersect (e.g., cases sometimes allege estafa when deductions are made but not remitted), depending on facts and prosecutorial theory.

3) Employer obligations (what must be done)

A. Register the employer and report employees

Employers must register with SSS and report all covered employees for SSS coverage. Reporting is not discretionary, even if the worker is probationary, contractual (but truly an employee), or newly hired.

B. Deduct and remit contributions

For covered employees:

The employer must withhold the employee share from compensation.
The employer must add the employer share.
The employer must remit the total (employee + employer share) to SSS within the prescribed deadlines and in the correct amount based on the applicable contribution table.

C. Keep records and allow inspection

SSS has authority to require records, conduct compliance checks, and assess delinquencies based on payroll and other employment records.

4) What “failure to remit” can look like

Non-remittance isn’t only “no payment ever.” Common patterns include:

Deductions are made from pay, but nothing is remitted. This is the most serious fact pattern in practice because the employee can show the deduction on payslips.
Under-remittance. Employer remits, but on a lower salary credit (e.g., declaring a smaller wage), wrong employee category, or missing months.
Late remittance. Payments are posted after deadlines, typically resulting in penalties/interest and possible compliance action.
Non-reporting or late reporting of employment. Employee exists on payroll but is not enrolled/reported to SSS promptly, creating gaps.
Misclassification. Worker treated as “independent contractor” on paper but is actually an employee; SSS may still treat coverage as compulsory if employment indicators exist.

5) Immediate consequences for employees

A. Your SSS records may not match your actual work history

Your Contribution Posting may show:

Missing months,
Lower contributions than expected, or
No employer record at all.

B. Loans and benefits can be delayed or flagged

SSS salary/calamity loans often require minimum posted contributions.
Maternity, sickness, disability, and retirement claims may be delayed while SSS verifies unposted periods or employment status.

C. But coverage rights are not supposed to vanish because of employer fault

A foundational policy of social legislation is that employees should not be punished for an employer’s violation. In practice, however, SSS may require documentation and may pursue the employer to reconcile records. Where benefits are paid despite delinquency, SSS may seek reimbursement or collection from the employer under its powers.

6) Employee remedies: what you can do (step-by-step)

Step 1: Confirm the problem using SSS records

Check your SSS contribution history (online or at a branch).
Compare it with your payslips, employment contract, and payroll records.

Documents to gather

Payslips showing SSS deductions (best evidence).
Certificate of employment, employment contract, company ID.
BIR Form 2316 (can corroborate compensation/employer relationship).
Time records, emails, HR acknowledgments, or any proof of employment period.
Screenshots/printouts of your posted contributions showing missing months.

Step 2: Raise it in writing to HR/Payroll (keep it documented)

Request:

A remittance breakdown by month, and
Proof of payment/posting (reference numbers, payment confirmations).

Even if HR is cooperative, keep copies; if the issue escalates, written records matter.

Step 3: File a report/complaint with SSS

Employees may report delinquency directly to SSS. SSS can:

Verify employer compliance,
Conduct an inspection/audit,
Issue an assessment for unpaid contributions and penalties, and
Initiate enforcement, including legal action.

Practical tip: If your payslips show deductions, highlight that fact; it strengthens the report and often accelerates enforcement attention.

Step 4: Consider DOLE assistance for payroll-deduction issues

If the employer deducted SSS amounts from wages but didn’t remit, that can overlap with labor standards concerns (unlawful withholding/unauthorized deductions issues often accompany the same facts). DOLE’s conciliation mechanisms (like SEnA) can help obtain quicker employer action in some situations—while SSS proceeds on the statutory compliance track.

Step 5: Protect your benefit/claim timelines

If you have an imminent claim (maternity, sickness, disability, retirement), notify SSS early and present:

Proof of employment and deductions, and
A request for guidance on how SSS will treat the unposted months for eligibility/processing.

This doesn’t excuse the employer; it’s about preventing your claim from stalling.

7) What SSS can do to employers (enforcement tools)

SSS has broad collection and enforcement mechanisms. Depending on the case, it may:

Assess delinquent contributions (including employer share and employee share that should have been remitted).
Impose penalties/interest for late or non-remittance (rates and computation are governed by SSS law and current rules).
Require production of payroll records and conduct compliance audits.
Pursue civil collection and exercise remedies allowed by law to satisfy delinquent obligations (which may include liens or levy-type remedies under the SSS legal framework and applicable rules).
Recommend or initiate criminal prosecution for willful violations, especially when deductions were made but not remitted or when there is repeated refusal to comply.

8) Employer liabilities and penalties

Employer exposure typically falls into three buckets: (A) monetary liability to SSS, (B) liability tied to employee benefits, and (C) criminal liability.

A. Monetary liability: unpaid contributions + penalties

The employer can be held liable for:

The total contributions that should have been remitted (including the employer share), and
Penalties/interest for delay or non-payment.

Important nuance: Even if the employer claims “financial difficulty,” that generally does not erase statutory obligations—though SSS programs (from time to time) may offer restructuring/condonation under specific terms.

B. Benefit-related liability: reimbursement and damages exposure

When non-remittance causes:

Delay or denial of benefits, or
SSS paying benefits while the account is delinquent,

the employer may face:

Reimbursement claims pursued by SSS (depending on benefit type and applicable rules), and/or
Potential employee claims (depending on facts) for losses caused by the employer’s unlawful acts (often bundled with labor disputes when employment is ongoing or has ended).

C. Criminal liability for willful violations

SSS law penalizes certain employer acts such as:

Failure to register/report employees,
Failure to deduct/remit as required,
Misrepresentations or falsification in required reports, and
Other willful circumvention of the law.

Who can be charged? In corporate settings, liability commonly extends to the responsible corporate officers (e.g., president, treasurer, HR/payroll head, or other officers who directed or knowingly allowed the violation), not only the corporate entity—depending on the proof of responsibility and participation.

What penalties look like: The law provides fines and imprisonment for covered offenses, with severity depending on the specific violation and whether it is willful, repeated, or involves fraud. Because exact penalty ranges can depend on the specific statutory clause applied and current interpretation/practice, the key takeaway is: non-remittance can be a criminal case, not just a billing problem—especially where employee deductions were made.

9) Common employer “defenses” and how they usually fare

“We’re short on cash.” Not a legal excuse; at most it may affect settlement/collection arrangements.
“Employee is not covered / is a contractor.” If facts show an employment relationship (control test indicators), SSS may treat coverage as compulsory despite labeling.
“We remitted but it didn’t post.” This can be true (bank/payment posting issues). Employer should produce payment references and coordinate correction. If payments exist, the remedy is reconciliation—not denial.
“The employee agreed to no SSS.” Waivers are generally ineffective against compulsory social legislation.

10) Practical guidance for employees

A. Fast checklist

✅ Check your SSS posted contributions.
✅ Save payslips showing SSS deductions.
✅ Request employer remittance proof in writing.
✅ Report to SSS with documents.
✅ If you have a pending benefit/loan issue, tell SSS immediately and ask what documentation they need to process while enforcement is ongoing.

B. If you’re about to resign or you already resigned

Do not assume the issue will “fix itself.” It’s often easier to obtain payroll documents while you still have access. Secure:

Payslip history,
COE,
Any HR acknowledgment of deduction and remittance commitments.

C. If the employer retaliates

Retaliation for asserting statutory rights can create additional legal risk for the employer (and may support separate labor claims). Keep records of any threats, adverse actions, or punitive changes after you raised SSS issues.

11) Frequently asked questions

“If my employer didn’t remit, can I personally pay those months?”

SSS rules generally distinguish employee obligations (self-employed/voluntary) from employer-employee coverage. For periods where you were an employee, SSS typically treats the employer as responsible for reporting and remitting. If you want to ensure eligibility for an impending claim, coordinate with SSS for the proper approach—because “double paying” or paying in the wrong category can create complications.

“Will SSS automatically credit the missing months once I complain?”

Not always immediately. SSS may need to audit the employer, validate payroll, and collect/assess. Your complaint is often the trigger that starts that process.

“Can I sue the employer myself?”

You can pursue labor-related claims when the facts support them (especially if deductions were made but not remitted, or if there are wage/deduction violations), but SSS enforcement and criminal prosecution under the SSS law are typically driven through SSS processes. Many employees do both: file with SSS for statutory enforcement and use DOLE/NLRC avenues for employment-related monetary claims where appropriate.

“Is it worth reporting even if it’s just a few months missing?”

Yes. Missing months can affect eligibility thresholds and benefit computations. Also, patterns of “just a few months” often recur across many employees.

12) Bottom line

In the Philippines, an employer’s duty to remit SSS contributions is a legal obligation with real teeth. Employees are not powerless: you can document deductions, validate your SSS records, report delinquency to SSS for audit and enforcement, and use labor mechanisms when payroll deductions were mishandled. For employers, non-remittance can mean back contributions, penalties/interest, enforcement actions, and even criminal exposure, including liability of responsible corporate officers in appropriate cases.

If you want, share a short description of your situation (industry, whether deductions show on payslips, and the months missing), and I can lay out a tailored “what to do next” plan and a document checklist you can bring to SSS/DOLE.