This article is practical guidance for workers in the Philippines. It is general information, not legal advice for a specific case.

1) Why this matters

Your contributions to the Social Security System (SSS), PhilHealth, and Pag-IBIG Fund (HDMF) are not mere deductions on a payslip—they are your lifelines for sickness, maternity, disability, retirement, housing, and catastrophic health events. When an employer withholds your share but fails to remit (or fails to pay the employer’s share), you can lose access to benefits exactly when you need them most. Philippine law treats this as a serious violation, with administrative, civil, and even criminal consequences for employers.

2) Legal framework at a glance

SSS – The Social Security Act and its rules require employers to: (a) register themselves and their employees, (b) deduct the employee share, (c) pay the employer share, and (d) remit on time. Late or non-remittance triggers surcharges/interest and potential criminal liability.
PhilHealth – The Universal Health Care law and PhilHealth rules mandate employer registration, enrollment of employees, correct contribution computation, and timely remittance. Delinquencies incur penalties and can disrupt benefit availment and claims processing.
Pag-IBIG (HDMF) – The HDMF law and implementing guidelines similarly require employer registration, employee membership enrollment, accurate deductions, and on-time remittance (including for Pag-IBIG MP2 and short-term/Calamity Loans when amortizations are payroll-deducted).

Key principle across all three: If your employer deducts your share, it must remit it, alongside the employer share, within the prescribed deadlines. Non-remittance can lead to government assessment, collections, and prosecution.

3) Typical red flags employees notice

Your online account shows gaps or zero postings despite payslips showing deductions.
SSS/PhilHealth claims are denied or pended due to missing or unpaid contributions.
Pag-IBIG loan applications are blocked or reflect arrears even though your amortizations were deducted from payroll.
The employer is unregistered or registered but has no ER number with the agencies.
You’re new to the company and HR says they will “catch up later,” month after month.

4) Immediate steps for employees

Secure your evidence
- Payslips, employment contract/offer, company ID, certificate of employment, proof of payroll deductions, emails/chats with HR, and any acknowledgments of remittance problems.
Check your official records
- SSS: Contribution list and employment history in your SSS online account or branch printout.
- PhilHealth: Member portal for contribution payments and eligibility.
- Pag-IBIG: Member’s Data Summary and contribution/loan ledgers (via Virtual Pag-IBIG or branch).
Write a formal demand (sample text below) to HR/Payroll requesting immediate remittance and posting, with a deadline and a note that you will elevate to SSS/PhilHealth/Pag-IBIG and the Department of Labor and Employment (DOLE) if unresolved.
Avoid resigning under pressure if possible, until you have documented the issue. If you do resign, keep copies of all documents and consider resignation under protest if contributions remain unsettled.

5) Where—and how—to complain

A. Single-Entry Approach (SEnA) at DOLE

File a Request for Assistance (RFA) at the DOLE Regional/Field Office where you work.
SEnA is a quick, non-litigious conciliation-mediation process designed to secure immediate compliance (e.g., the employer pays/remits and submits proof).
Bring your IDs, employment proof, payslips, and screenshots/printouts of contribution gaps.

B. Directly with SSS / PhilHealth / Pag-IBIG

Report the delinquency and request assessment/collection action.
Agencies can audit employers, compute delinquencies, impose surcharges and interest, and issue demand letters or collection remedies (e.g., distraint/levy).
If the employer deducted but did not remit, agencies may pursue criminal charges against responsible corporate officers.

C. National Labor Relations Commission (NLRC) / Arbitration

Pure statutory contributions are generally enforced by the agencies.
However, money claims tied to employment (e.g., unpaid wages, wage differentials, damages for bad faith) may be filed with labor authorities or regular courts as appropriate. Coordinate strategy with counsel—sometimes parallel remedies are sensible.

D. Prosecutorial / Criminal complaints

If payroll deductions were taken but not remitted, this can support criminal liability under the special laws governing each agency, on top of administrative penalties. Prepare to execute a complaint-affidavit with your documentary evidence.

6) What each agency can do (and what you can ask for)

SSS

Assess and collect unpaid employer and employee shares plus surcharges/interest.
Post retroactive contributions once settled, restoring eligibility for benefits (e.g., sickness, maternity, disability, retirement).
File criminal cases against responsible officers for failure to register, deduct, and/or remit.

Ask for:

Written confirmation of assessed delinquency, payment plan status, and timeline for posting.
Assistance in expediting benefit claims affected by the employer’s delinquency (especially maternity/sickness claims).

PhilHealth

Assess and collect unpaid premiums plus penalties.
Reinstate eligibility for benefit availment once payments are posted (subject to applicable eligibility rules).
Recommend prosecution for persistent non-remittance and require employer compliance reports.

Ask for:

Certification of your premium postings and eligibility window.
Guidance on appeals if a claim was denied due to employer delinquency.

Pag-IBIG (HDMF)

Assess and collect delayed/withheld contributions and short-term loan amortizations deducted but not remitted.
Correct loan ledgers and reverse penalties attributable to employer fault after settlement.
Pursue legal action vs. non-compliant employers.

Ask for:

Updated Member’s Data Summary and loan statements showing corrected postings.
Waiver or reversal of penalties caused by the employer’s failure to remit.

7) Remedies if you already needed the benefit

SSS maternity/sickness denied due to missing contributions: Once the employer settles and SSS posts the period, you may re-file or appeal with proof the gap was employer fault.
PhilHealth benefits at hospitalization: Work with the hospital billing and PhilHealth to process as soon as postings are fixed; in urgent cases, ask PhilHealth about guarantees/commitments pending compliance.
Pag-IBIG loan blocked: After employer settlement, request immediate ledger correction and re-apply; seek penalty reversal where the fault is not yours.

8) Timelines, prescription, and strategy

Do not delay. Some labor-related money claims have prescriptive periods, and while agencies can pursue contributions for long periods, prompt action protects your benefits and strengthens your case.
Keep all communications in writing. Set clear deadlines (e.g., 7–15 days) in your demand letter.
Consider parallel tracks: (i) SEnA at DOLE to pressure quick compliance; (ii) agency reports to trigger audits and legal risk for the employer; (iii) legal consultation for possible damages if you suffered quantifiable loss (e.g., hospital out-of-pocket, foregone benefits).

9) Special situations

Probationary, project-based, casual, part-time, and WFH employees are generally covered once they qualify as employees under law; labels don’t excuse non-remittance.
Kasambahay (domestic workers): The household employer has the same duty to register and remit.
Separation/Resignation: The employer must remit through your last month and settle arrears. Ask for a Certificate of Contributions (or screenshots of posted periods).
Company closure/insolvency: Agencies can still assess and collect from the business and its responsible officers; act early and coordinate with co-workers to strengthen enforcement.

10) Anti-retaliation

Raising lawful complaints about contributions is a protected activity. If you’re disciplined, harassed, or dismissed for asserting your rights, that can give rise to illegal dismissal or unfair labor practice claims. Document everything and consult counsel or DOLE immediately.

11) Practical checklist

Gather

Payslips (showing deductions)
Employment contract/COE/company ID
SSS/PhilHealth/Pag-IBIG portal screenshots
Any HR/payroll emails or memos

Act

Send a written demand to HR/Payroll
File SEnA at DOLE if unmet by your deadline
Report directly to SSS/PhilHealth/Pag-IBIG
Consider legal action for losses (with counsel)

Follow through

Get written confirmation of payments and posting dates
Re-file or pursue benefit claims/appeals once posted
Keep a case file with all acknowledgments and ORs

12) Sample demand letter (you can copy-paste and customize)

Subject: Demand for Immediate Remittance and Posting of SSS, PhilHealth, and Pag-IBIG Contributions

Dear [HR/Payroll/Company Representative],

I am an employee of [Company], holding the position of [Position], employed since [Start Date]. My payslips reflect deductions for SSS, PhilHealth, and Pag-IBIG. However, my member records show missing or unposted contributions for the following months: [List].

Kindly remit and cause the posting of all due contributions (including the employer share) within [7/10/15] calendar days from receipt of this letter and provide written proof (official receipts and contribution reports). Please also correct any Pag-IBIG loan amortizations deducted from my salary but not remitted, and request reversal of penalties caused by the delay.

Absent compliance by the stated deadline, I will elevate this matter to the Department of Labor and Employment under the SEnA process and file formal reports with SSS, PhilHealth, and Pag-IBIG, including potential criminal complaints for any deducted but unremitted contributions.

Thank you for your prompt attention.

Sincerely, [Your Name] [Employee No.] [Contact Details]

13) Frequently asked questions

Q1: My payslips show deductions. Am I safe? Not necessarily. Only posted contributions in the agency systems count. Always check your online records.

Q2: Can I make the payments myself? For mandatory employer contributions, the obligation is primarily on the employer. Paying for the employer’s share yourself is generally not required and may complicate things—coordinate with the agency before doing anything.

Q3: Will late posting restore my benefits? Often yes, once amounts are paid and posted—subject to each agency’s eligibility rules and cut-off periods for a particular benefit.

Q4: Can responsible officers be jailed? Yes. When the law is violated—especially where the employer deducted your share but did not remit—agencies can recommend/prosecute criminal cases in addition to collecting penalties.

Q5: What if I already paid hospital bills because my PhilHealth wasn’t active? Keep receipts and medical records. After postings are corrected, explore claims, reimbursements, or appeals with PhilHealth; consult counsel if significant losses remain.

14) Smart documentation tips

Use a simple contribution tracker (spreadsheet) listing each month, expected amount, and posting date for SSS/PhilHealth/Pag-IBIG.
Save PDFs or screenshots of portals after each posting is reflected.
For every agency visit, ask for a stamped certification showing your records and keep the official receipt numbers tied to your employer’s payments.

15) Bottom line

Your employer must register, deduct correctly, and remit on time to SSS, PhilHealth, and Pag-IBIG.
If they fail, move fast: document, demand, file SEnA, and report to the agencies.
The law equips you with strong remedies—from administrative enforcement to criminal liability for those who withhold but don’t remit.
Once settled, ensure your benefits are posted and pursue any claims that were delayed or denied.

If you want, I can turn this into a printable checklist pack (demand letter template in Word + a contribution tracker spreadsheet) or tailor the steps to your specific facts.