Employer Failure to Remit SSS, PhilHealth, and Pag-IBIG: How to File Complaints and Recover Contributions (Philippines)

Plain-English guide for workers in the private sector. This is general information, not legal advice.

1) Why this matters

In the Philippines, employers must register you and timely remit statutory deductions to:

SSS (Social Security System) – retirement, sickness, maternity, disability, and death benefits
PhilHealth – national health insurance coverage
Pag-IBIG (HDMF) – savings, short-term loans, and housing programs

When employers deduct from your pay but don’t remit, you can lose benefit eligibility, loan access, and proper contribution records. The law gives you several ways to fix records, recover unremitted contributions, and hold employers liable.

2) Legal foundations (what the law expects)

SSS: The Social Security Act (most recently updated by the SSS Act of 2018) requires employers to (a) register, (b) report new employees, and (c) remit the both employee’s and employer’s shares on or before the agency-prescribed due dates.
PhilHealth: Under the National Health Insurance laws (as amended by the Universal Health Care Act), employers must enroll employees and remit premiums due. All Filipinos are members; direct contributors (like employees) are required to pay premiums via their employer.
Pag-IBIG (HDMF): The HDMF law requires employer registration, employee reporting, and monthly remittances of contributions that fund savings, dividends, and lending programs.

Key principles that protect you

No waiver: You cannot waive SSS/PhilHealth/Pag-IBIG coverage; any agreement to skip contributions is void.
Joint/solidary liability in contracting set-ups: If you work via a contractor or manpower agency, the principal and contractor can be held jointly liable for your statutory benefits.
Withholding but not remitting is serious: Deducting from pay and failing to remit is both an administrative and potentially criminal violation. Agencies may impose surcharges, monthly interest, assessments, and file cases against the employer.

3) What counts as a violation

Not registering the business or not securing an employer ID with the agencies
Not reporting new employees (or misclassifying employees as “contractors” to avoid coverage)
Not remitting contributions on time
Deducting from salaries but not remitting
Under-reporting wages (leading to lower contributions than required)
Submitting false information or records

4) Quick self-check before filing

Verify posted contributions
- SSS: Check your contribution history via your online member account or at a branch.
- PhilHealth: Get a Member Data Record (MDR) and contribution printout from your local office or account.
- Pag-IBIG: Check your Member’s Contribution via Virtual Pag-IBIG or request at a branch.
Collect proof
- Payslips showing deductions
- Employment contract / offer letter; Company ID
- Certificates (COE, last pay, quitclaim—if any)
- Screenshots/printouts of contribution gaps from your accounts
- Any messages/emails where HR/payroll acknowledges deductions or delays
Talk to HR/payroll (optional but useful)
- Politely request posting dates and proof of remittance.
- Keep everything in writing.

If they don’t fix it fast, proceed to formal complaints.

5) Where and how to file complaints (step-by-step)

A) Filing with SSS

Who can file: The affected employee, a representative with authorization, or several employees jointly.

Where: The SSS branch that covers your employer’s location or your residence; you can also raise a case via SSS member services channels.

What to bring:

Valid ID and SSS number
Payslips (showing SSS deductions)
Employment proofs (COE, contract)
Contribution printout showing gaps
Any correspondence with the employer

What to say: You’re filing a delinquency/violation complaint for non-remittance and/or non-reporting.

What happens next:

SSS investigation & assessment: SSS may require the employer to produce payroll and proof of remittances.
Posting & reconciliation: Once collected, SSS retro-posts contributions to your account (covering both employee and employer shares).
Enforcement: If the employer doesn’t comply, SSS can issue assessments, surcharges, interest, and pursue collection remedies and cases.
Benefit claims safeguard: If you need a benefit (e.g., maternity or sickness) and there are unposted contributions due to employer fault, file your benefit claim anyway. SSS can process based on employment proofs and pursue the employer for the missing remittances.

Tip: Keep following up for posting confirmation. Ask SSS for a formal Case/Transaction Reference Number and the assessed period so you can track status.

B) Filing with PhilHealth

Where: Local Health Insurance Office (LHIO) or the PhilHealth Regional Office that covers the employer.

What to bring:

Valid ID and PhilHealth number
MDR and contribution history (or request it there)
Payslips showing PhilHealth deductions
Proof of employment and any HR exchanges

What to file: A non-remittance complaint and/or request to rectify/post contributions.

What happens next:

Verification & demand: PhilHealth will validate gaps and demand payment from the employer, with penalties as prescribed.
Posting: After settlement, your missing premiums are posted.
Benefit access: Under UHC, you remain a member; for direct contributors, premium payment rules still apply, but employer fault should not prejudice you. If you have a hospitalization while the case is pending, coordinate with the LHIO: submit employment/payroll proof and ask for benefit entitlement guidance while PhilHealth enforces collection from the employer.

C) Filing with Pag-IBIG (HDMF)

Where: Any Pag-IBIG branch that serves the employer’s location or your residence.

What to bring:

Valid ID and Pag-IBIG MID
Contribution record (or request at branch / Virtual Pag-IBIG)
Payslips with Pag-IBIG deductions
Employment proof and HR emails/messages

What to file: A delinquency complaint and request to post missing contributions.

What happens next:

Assessment & collection: HDMF assesses unremitted amounts and pursues the employer for both shares plus penalties.
Posting: Your employee record is updated once collected.
Loans & housing: If missing contributions are blocking a short-term loan or housing loan requirement, ask about workarounds while the employer case is ongoing (e.g., paying your employee share, while HDMF collects the employer share directly from the company). Policies can be case-specific—ask the branch for the current procedure.

D) Using DOLE’s SEnA (Single-Entry Approach) mediation

If you want a fast, structured mediation that often gets HR moving:

Where: DOLE Regional/Field Office covering your workplace.

What to file: A Request for Assistance (RFA) under SEnA stating “employer failure to remit SSS/PhilHealth/Pag-IBIG.”

What happens:

DOLE sets a conciliation-mediation session.
The officer can coordinate with the three agencies and urge the employer to settle and submit proof of remittance.
If unresolved, the officer will guide you on next steps (inspections, formal complaints, or referrals).

E) Administrative vs. criminal cases

The agencies can pursue the employer for administrative penalties and civil collection (assessments, surcharges, interest).
Criminal exposure can arise when employers withhold premiums but don’t remit or refuse to register/report employees. Agencies often refer egregious cases to prosecutors.
Practically, start with the agency complaints; they gather records and build the case while fixing your contributions.

6) Special scenarios & how to handle them

1) Employer closed, vanished, or bankrupt

File with the agencies anyway. They can chase responsible officers, assess liabilities, garnish accounts or assets when possible, and post your contributions if/when collected. Keep complete proofs (payslips, IDs, contracts).

2) Labor-only contracting / manpower agency

File against both the contractor and the principal; ask the agency (SSS/PhilHealth/Pag-IBIG) and DOLE to enforce solidary liability.

3) Misclassified as “independent contractor”

If your work setup was really that of an employee (control, schedules, company tools, etc.), tell the agencies. They can treat you as an employee for coverage and assess the putative employer.

4) Domestic workers (Kasambahay)

Your household employer must register and remit to all three. You can report to DOLE (Kasambahay desk) and to each agency.

5) Government employment

Government workers are generally covered by GSIS, not SSS, but PhilHealth and Pag-IBIG still apply. For non-remittance in government offices, you can also seek help from the Ombudsman or COA in addition to PhilHealth/Pag-IBIG complaints.

6) Benefits due now but records have gaps

File the benefit claim (SSS sickness/maternity, etc.) with your employment proofs. Ask the evaluator to tag employer delinquency so the agency can process and collect from the employer. Do not wait for the employer to fix records if you have a time-sensitive claim.

7) What outcomes to expect (and in what order)

Acknowledgment of your complaint with a case number
Employer assessment (principal/contractor as applicable)
Payment & posting of missing contributions to your member record
Penalties against the employer (surcharge, interest; possible prosecution in serious cases)
Updated eligibility for benefits/loans once posting is visible in your account printout

Timeframes vary. Keep copies of everything and follow up using your case number.

8) Records, deadlines, and practical tips

Keep records for a long time. Maintain digital copies of payslips and HR emails.
Don’t resign your rights. Any waiver to skip contributions is unenforceable.
Voluntary payments vs. employer months. You generally cannot retro-pay as a “voluntary member” for months when you were actually employed; the law expects the employer to remit those months.
Under-reporting of salary. If your posted Monthly Salary Credit (MSC) or premium base is too low, raise it—this affects benefit computations and Pag-IBIG dividends/loan ceilings.
Multiple employers. Ensure each employer is reporting you; part-time jobs still require coverage.

9) Document checklists (print-ready)

Core ID & membership

Government-issued ID
Agency numbers: SSS, PhilHealth, Pag-IBIG MID
Latest member records/printouts (contribution history)

Employment & pay

Employment contract / appointment letter
Company ID / payslips / payroll emails
Certificate of Employment (if available)
Resignation/clearance/quitclaim (if any)

Evidence of deductions

Payslips with SSS/PhilHealth/Pag-IBIG lines
Bank payroll statements (if they show deduction codes)

Correspondence

HR/payroll emails, chats, memos
Any promises to fix or explanations

10) Templates you can reuse

A) Complaint to SSS (delinquency / non-remittance)

Subject: Complaint re: Employer Non-Remittance of SSS Contributions To: SSS [Branch/Office]

I, [Full Name, SSS No.], employed by [Employer Name, Address, Employer ID if known] from [Start Date] to [End Date/present], am filing a complaint for non-remittance / non-reporting.

Despite salary deductions, my SSS contributions for [list months/years] are not posted. Attached are: (1) payslips showing SSS deductions; (2) employment proofs; (3) contribution printouts.

I request investigation, assessment, collection and posting of missing contributions, and appropriate action for violations.

Contact: [mobile/email] Signature & date

B) Complaint to PhilHealth (non-remittance)

Subject: Request for Investigation: Employer Non-Remittance of PhilHealth Premiums To: PhilHealth [LHIO/Regional Office]

I, [Full Name, PhilHealth No.], employed by [Employer Name] from [dates], discovered unposted premiums for [months/years] despite payroll deductions.

I request verification, demand on the employer, and posting of contributions. I also request guidance to access benefits if needed while this is pending.

Attachments: MDR, contribution printout, payslips, employment proofs. Contact/Signature

C) Complaint to Pag-IBIG (delinquency)

Subject: Employer Delinquency: Non-Remittance of Pag-IBIG Contributions To: Pag-IBIG [Branch/Regional Office]

I, [Full Name, MID], employed by [Employer Name] from [dates], found unposted contributions for [months/years] though deductions were made.

Kindly conduct assessment, collect both shares plus penalties from the employer, and post my missing contributions.

Attachments: Contribution record, payslips, employment proofs. Contact/Signature

D) DOLE SEnA – Request for Assistance

Subject: SEnA RFA – Employer Failure to Remit SSS/PhilHealth/Pag-IBIG To: DOLE [Regional/Field Office]

I request conciliation-mediation against [Employer Name] for failure to remit statutory contributions for [months/years] despite deductions. I’m attaching payslips, contribution printouts, and employment proofs.

Relief sought: (1) Immediate remittance and posting; (2) proof of compliance; (3) coordination with SSS/PhilHealth/Pag-IBIG; and (4) other appropriate actions.

Contact/Signature

11) Frequently asked questions

Q: Can I still get SSS benefits if my employer didn’t remit? A: Often yes—file the claim with proof of employment and deductions. SSS can process and later collect from the employer. Never delay a time-sensitive claim (e.g., maternity or sickness).

Q: Can I pay the missing months myself? A: For months you were employed, the law expects the employer to remit (including their share). Don’t “convert” those months into voluntary back-payments without the agency’s guidance.

Q: Will the employer face criminal charges? A: They can, especially for deduct-but-not-remit. Agencies often start with assessment and collection; serious or repeated violations may be referred for prosecution.

Q: What if I worked via an agency? A: File against both the manpower agency and the principal. Ask SSS/PhilHealth/Pag-IBIG and DOLE to apply solidary liability.

Q: I need a Pag-IBIG loan but I lack the required months. A: File the delinquency case first. Ask HDMF about interim options (e.g., paying your employee share while the employer share is collected) so you can proceed with loan evaluation.

12) Action plan you can follow this week

Download/print your contribution histories from all three agencies.
Mark the missing months and gather payslips covering those months.
Email HR requesting proof of remittances and posting dates (give a clear deadline).
Prepare and file complaints with SSS, PhilHealth, Pag-IBIG (attach your bundles).
If urgent or the employer is evasive, file a SEnA RFA with DOLE to trigger mediation.
Track case numbers and follow up for posting—then re-print your updated histories.

Final notes

Exact deadlines, penalty rates, and forms change over time; the steps above are designed to work even if procedures are updated.
If your case involves closure/bankruptcy or large groups of affected employees, consider consulting a labor lawyer or a legal aid clinic for coordinated action.

If you want, tell me your region/city, and I’ll tailor the filing points (nearest branches and offices) and help you tidy your complaint letters for submission.