Below is a self-contained, practice-oriented primer on Employer Liability for Unposted SSS Contributions under Philippine law. It synthesises the text of the Social Security Act, its regulations, and leading jurisprudence, and is written for lawyers, HR managers, compliance officers, and employees who need a 360-degree view of the subject.

1. What “unposted contributions” really mean

Term	Day-to-day description	Legal significance
Unremitted contribution	Employer never paid the money to the SSS.	Creates delinquency; triggers all penalties and criminal liability.
Unposted contribution	Employer paid, but (a) failed to submit the correct employee data, or (b) the payment was mis-tagged inside SSS.	Employee’s benefit record shows a gap; employer can still be pursued for penalties until it proves actual payment and cures the posting error.

Key takeaway: In practice the SSS treats unpaid and unposted amounts alike unless the employer produces proof of payment and corrects the posting.

2. Statutory framework

Instrument	Core provisions on employer duties & penalties
Republic Act No. 11199 (Social Security Act of 2018) – supersedes R.A. 8282	Sec. 22 Duty to deduct and remit on or before the last day of the month following the applicable month. Sec. 22(b) 3 % per-month penalty on any amount not remitted or properly posted. Sec. 28(e–f) Criminal liability: fine ₱5 000 – ₱20 000 and/or imprisonment 6 years 1 day – 12 years. When the employer is a corporation, its “managing head, directors or partners” are solidarily liable. Criminal actions prescribe in 20 years.
SSS IRR (2019) & key circulars (e.g., SSS 2019-004, 2021-013)	Define electronic filing requirements (R3, ML-2, Electronic Data Interchange), real-time processing of contributions, and penalty-condonation windows.
Revised Penal Code, Art. 315 par. 1-b (Estafa)	Employer who deducts but does not remit may be charged with estafa in addition to R.A. 11199. SC cases: People v. Dizon, People v. Valle, etc.
Labor Code (Art. 118)	Prohibits retaliation when employees assert SSS rights; money claims before NLRC may include unremitted contributions and damages.

3. Employer obligations—step by step

Register every employee with the SSS within 30 days of hiring.
Compute the correct monthly contribution based on the compensation schedule issued yearly by SSS.
Deduct & add employer share, then remit through an authorised payment channel not later than the month-end deadline.
Submit the R3 contribution list and Transmittal Certificate (or the web-based Electronic Contribution Collection List).
Keep payroll, vouchers, and receipts for at least 10 years; make them available to SSS inspectors at any time.
Issue payslips or equivalent proof so employees can cross-check their online My.SSS records.

Practical tip: A remittance paid on time but uploaded with a malformed R3 file is still classed as “unremitted” until the corrected data reach SSS.

4. Consequences of failure to post or remit

4.1 Administrative & civil

3 % per-month penalty (compounded) on both employer and employee shares.
Assessment, warrant of distraint & levy, and garnishment of bank accounts (SSS enjoys the same collection powers as the BIR).
SSS clearance withheld—blocks business permit renewals, government bidding, corporate mergers, and even real-property transfers.

4.2 Criminal

Offence	Elements	Penalty
Violation of R.A. 11199 § 28	(a) Failure or refusal without lawful cause to remit within 30 days from due date or to report employees; (b) employer identity; (c) amount due.	Fine ₱5 k–20 k and/or imprisonment 6 yrs 1 day–12 yrs; corporate officers solidarily liable.
Estafa (Art. 315 RPC)	Misappropriation or conversion of the sums deducted from employee wages.	Same imprisonment range as other forms of estafa (prisión correccional to prisión mayor in its max period) plus restitution.

The two charges may be filed cumulatively; payment after the fact is a mitigating circumstance but does not erase criminal liability (SC: People v. Court of Appeals & Ortiz, G.R. 116781, 2001).

5. Jurisprudential highlights

People v. Dizon (G.R. L-32705, 1976) – estafa conviction upheld; court held that the duty to remit is a trust obligation.
SSS v. Moonwalk Development (G.R. 165487, 2010) – corporation and its president held jointly liable for ₱ 10 M arrears plus 3 % penalty; corporate veil pierced.
People v. Razon (G.R. 198407, 2018) – good-faith reliance on payroll officer not a defence; directors must exercise due diligence.
SSS v. Tri-J Marketing (CA-G.R. CR-HC 11671, 2022) – contributions were physically paid but R3 uploads repeatedly rejected; CA affirmed conviction, stressing that “remittance” means both money and correct employee data.

6. Penalty-condonation and settlement programmes

R.A. 11199 § 31 authorises the SSS Commission to condone all or part of the 3 % penalty on delinquent employers. Periodic windows (e.g., Contribution Penalty Condonation Program 2019, 2022, 2024) require:

full or staggered payment of principal contributions;
board resolution if the employer is a corporation;
compliance with current electronic-submission rules.

Once approved, criminal complaints are held in abeyance but revived if the employer defaults on the instalment plan.

7. Defences, mitigating factors & compliance tips

Possible defence	Viability	Notes
Force majeure (e.g., bank failure, typhoon)	Limited	Must show impossibility to pay and immediate corrective action once the cause ceased.
Actual payment proven (but unposted)	Strong	Present SSS-validated payment reference numbers and bank-validated RS-5 slips. Penalty stops only after posting is corrected.
Prescription (20 yrs)	Rare	Running counted from each month of delinquency; partial payments interrupt prescription.
Good faith / absence of intent	Mitigating but not exculpatory	May reduce penalties in sentencing but does not erase liability.

Best-practice checklist for employers:

Use automated payroll-to-SSS APIs for real-time posting.
Reconcile My.SSS employee ledgers quarterly; investigate gaps at once.
Obtain SSS clearances before corporate restructurings, closures, or mergers.
Train payroll and HR on latest SSS circulars; keep an internal compliance calendar.
Document all remittances; retain digital copies of receipts and R3/R5 reports.

8. Remedies for employees

Online verification – My.SSS portal or SSS mobile app.
SSS field office complaint – triggers inspection and billing of the employer.
Labor Standards case before DOLE Field/Provincial Office (small claims) or NLRC (larger money claims + damages).
Criminal affidavit – filed directly with the Office of the City/Provincial Prosecutor, citing R.A. 11199 § 28 and/or estafa.

Employees receive their benefits once the contributions are posted, even if collection from the employer is still in progress (SSS assumes the risk and later recovers).

9. Interaction with other laws

Law / Agency clearance	Relevance
GSIS, PhilHealth, Pag-IBIG	Similar employer penalties; compliance records increasingly linked under the Unified Multipurpose Identification (UMID) initiative.
BIR (Tax Code)	Contributions treated as deductible expense only if actually remitted.
Government Procurement (R.A. 9184)	Bidders must present valid SSS clearance; arrears or unposted contributions disqualify.

10. Conclusion

Unposted SSS contributions are not a mere accounting hiccup—they expose employers (and their directors) to steep financial assessments, criminal prosecution, and reputational harm. Because “posting” legally means both the transfer of funds and the accurate crediting of those funds to each worker’s ledger, diligent reconciliation and prompt correction of errors are essential. Given the 3 % monthly penalty and the 20-year prescriptive period, inaction quickly becomes ruinously expensive. The surest strategy is real-time electronic compliance, routine internal audits, and immediate availment of penalty-condonation programmes when lapses are discovered.

Bottom line: If your payroll screens show “paid” but an employee’s My.SSS page shows “gap”, treat it as a potential criminal offence—fix the posting, prove payment, and do it fast.