1) What “misremittance” means (and why it matters)

In the Philippine Social Security System (SSS), “misremittance” is a practical umbrella term employees use for situations such as:

Non-remittance: the employer deducted the employee share from wages but did not remit (or did not remit at all) to SSS.
Late remittance: the employer remitted after the due date, sometimes with incomplete coverage for certain months.
Under-remittance / underreporting: remitted, but based on a lower salary (wrong Monthly Salary Credit or MSC), or wrong number of days/periods.
Misposting / wrong employee: remitted but posted to another person’s SSS number or with wrong identifiers.
Coverage gaps due to employer non-registration: employer never registered the employee, or registered late, so contributions are missing.

These issues can affect eligibility or smooth processing for SSS benefits and loans (sickness, maternity, disability, retirement, death/funeral, unemployment/involuntary separation, salary/calamity loans), because SSS often checks posted contributions and qualifying periods.

The core legal principle in SSS coverage is: an employer must properly report, deduct, and remit contributions, and failure to do so generally does not erase SSS coverage, but it can create processing delays and disputes that employees must actively address.

2) The employer’s legal duties (high-level)

Under the Social Security Act of 2018 (Republic Act No. 11199) and implementing rules, employers generally must:

Register as an employer with SSS.
Report employees for coverage, with correct personal details and SSS numbers.
Deduct the employee share from the employee’s compensation (and add the employer share).
Remit total contributions (employee + employer shares) on time and with correct breakdown per employee/month.
Maintain records (payroll, remittance documents, contribution schedules) and make these available when required.
Ensure accuracy of MSC/compensation basis and correct posting.

A common “red flag” in disputes: the payslip shows SSS deductions, but the SSS record shows missing/unposted contributions.

3) Employee rights when contributions are missing or incorrect

A. Coverage and benefits: you are not supposed to be punished for employer fault

As a general rule in SSS law and policy, an employee’s entitlement to SSS coverage and benefits should not be defeated by the employer’s failure to remit—the employer remains liable for what should have been paid, plus penalties.

In practice, however, SSS systems often rely on posted contributions, so employees may encounter:

benefit/loan applications tagged as insufficient contributions,
contribution months not reflected,
delays while SSS validates employment and payroll evidence,
requests for employer certifications or payroll proofs.

B. The employer can be held financially and criminally liable

When an employer:

fails to remit contributions, especially after deducting from wages, or
refuses/neglects legal SSS duties,

the employer may face:

civil liability (assessment, collection, penalties, damages in appropriate cases),
administrative enforcement (collection actions such as levies/distraint processes handled by SSS),
criminal liability under the Social Security Act (particularly when the employee share was deducted but not remitted), and
potential labor-law exposure where deductions are made but not properly applied (depending on facts and forum).

Importantly, corporate structure does not always shield decision-makers: responsible officers can be proceeded against in appropriate cases.

4) How to verify if your SSS contributions were actually paid and posted

A. Use your My.SSS account (best first step)

If you have online access, check:

Posted contributions per month and amount
Employer name reflected for each posted period
MSC/compensation basis used
Employment history (date hired, employer reporting)

What you are looking for:

Missing months (gaps)
Amounts that don’t match your pay level
Wrong employer or wrong time periods
Contribution entries that appear “thin” (too low) versus your salary

If you cannot register My.SSS online due to data mismatch, that itself can be a sign of incorrect employer reporting (wrong birthdate, name spelling, SSS number, etc.).

B. Cross-check with your own records

Prepare and compare:

Payslips showing SSS deductions per payroll period
Employment contract and/or HR compensation notices
BIR Form 2316/annual compensation info (useful as supporting context)
Company payroll ledger excerpts (if available)
Any SSS loan amortization entries (sometimes helps confirm posting patterns)

A simple consistency check:

If your payslip shows a consistent SSS deduction every cut-off/month but your SSS record has blanks for those months, you likely have non-remittance or non-posting.

C. Request employer-side proof (and know what to ask for)

Ask HR/payroll for:

Proof of payment / remittance confirmation
The remittance list/schedule showing your name/SSS number and months covered
The contribution file summary for the months in question
Any correction filings they made (if they claim it was “already fixed”)

If they produce proof, verify:

Correct SSS number
Correct name
Correct months
Correct MSC/amount
Evidence that the payment was actually accepted/posted (not merely “prepared”)

D. If there’s a mismatch, verify directly with SSS

If online records are unclear, you can verify through an SSS branch/servicing channel. Bring:

Valid ID
Your SSS number
Payslips (especially those showing deductions)
Any employer remittance documents you obtained

SSS can check whether payments were received but not posted due to identifier issues, and whether a correction process is needed.

5) Common patterns of employer misremittance (and what they mean)

Pattern 1: Deductions appear in payslips, but nothing is posted in SSS

Likely causes:

Employer did not remit
Employer remitted but used wrong SSS number (misposting)
Employer remitted under a batch but file had errors, leading to unposted entries

Employee implication:

Strong basis to report to SSS, because you have documentary proof of wage deductions.

Pattern 2: Contributions are posted, but lower than expected

Likely causes:

Underreported salary/MSC
Employee classified incorrectly or payroll data wrong
Employer intentionally “saves” on contributions

Employee implication:

You can pursue correction because MSC affects benefit computation, not just eligibility.

Pattern 3: Some months posted, others missing (sporadic remittance)

Likely causes:

Cash-flow problems; employer pays “when able”
Partial remittance
System/file issues for certain months

Employee implication:

Address quickly; sporadic remittance can break qualifying conditions for certain benefits.

Pattern 4: Employer name in SSS record is wrong or unknown

Likely causes:

Misposting
Labor-only contracting or layered arrangements (agency/principal confusion)
Employer changes (merger, payroll provider changes) not updated cleanly

Employee implication:

Clarify true employer-employee relationship for SSS coverage and liability.

6) Employee remedies: step-by-step (practical and legal)

Step 1: Document the shortfall

Build a “contribution discrepancy file”:

A table of months with (a) payslip deduction and (b) SSS posted contribution
Copies of payslips for missing/underpaid months
Employment certificate/contract and proof you were employed during those periods
Screenshots/printouts of SSS contribution inquiry pages (if available)

Step 2: Demand correction/remittance internally (but keep it traceable)

Send a written request (email is fine) to HR/payroll:

Specify months and discrepancies
Ask for a timeline for remittance/correction
Ask for remittance proof and confirmation once posted

Why this matters:

It creates a record that you raised the issue and helps show employer knowledge if enforcement follows.

Step 3: Report to SSS for employer delinquency / misremittance

If the employer fails to fix it promptly or gives vague responses, escalate to SSS.

What typically happens after a report:

SSS may require you to submit an affidavit/statement and supporting documents.
SSS may conduct an audit/verification (coverage/employment validation).
SSS can issue an assessment against the employer for unremitted contributions and penalties.
SSS can pursue collection and enforcement through its legal/collection mechanisms.

Key point:

You are not limited to “asking nicely.” SSS is the enforcing agency for SSS contributions.

Step 4: Consider labor avenues when deductions were made but not remitted

When an employer deducts amounts from wages for mandatory purposes but fails to remit, it may also create issues under labor standards and wage protection principles. Depending on your facts, parallel remedies may include:

Seeking assistance through labor enforcement/complaints where appropriate (especially if part of a broader pattern of unlawful deductions or wage violations).

Practical note:

SSS will handle the SSS collection/penalty aspect; labor forums may address wage-related wrongdoing and related relief, depending on jurisdiction and claims.

Step 5: Protect pending benefit/loan claims

If you need to file an SSS benefit/loan but are blocked by missing postings:

File your claim and immediately inform SSS of employer non-remittance.
Submit payslips/employment proof to support coverage and contributions that should have been posted.
Request guidance on provisional processing and employer validation routes.

Real-world outcome:

Many employees get delayed not because they lack entitlement, but because they don’t proactively supply payroll proof early.

Step 6: Criminal exposure for the employer (what employees should know)

Under SSS law, failure/refusal to remit contributions—especially where employee deductions were made—can be criminally actionable. While employees do not “prosecute” cases on their own in the same way the State does, employee complaints and SSS enforcement can trigger legal proceedings.

What strengthens such cases:

Payslips showing deductions
Employer admissions (emails/messages)
Patterns affecting multiple employees
Proof of continued operations despite non-remittance

7) Evidence checklist (what wins disputes)

Strong evidence:

Payslips with clear SSS deduction lines
Bank/payout records showing net pay corresponding to payslips
Employment contract/CERT of employment
Company ID, HR memos confirming employment status/dates
SSS contribution inquiry showing missing months
Written HR communications acknowledging delay/non-remittance

Weaker evidence (still useful as support):

Oral statements without documentation
“Screenshot-only” chats without context (better than nothing, but back it up)

Best practice:

Keep evidence month-by-month; SSS issues are time-period driven.

8) Special situations

A. Resignation/termination while contributions are missing

Employer liability does not vanish when you leave. You can still:

report delinquency,
submit your employment proof for the covered period,
pursue correction even after separation.

B. Multiple employers / job-hopping

Expect posting delays around transitions. But if a gap is longer than normal payroll cycles, treat it as a discrepancy and verify.

C. Employers using agencies or contractors

SSS liability usually follows the true employer responsible for remittance. If you’re deployed via an agency, typically the agency is the direct employer for SSS, but arrangements vary. Always confirm which entity appears as your reporting employer in SSS records.

D. Name/SSS number errors

One digit wrong can cause:

contributions posted to a different person,
“floating” unposted payments,
inability to register My.SSS.

These are fixable but usually require documentary correction (birth certificate/IDs, employer correction filings, SSS data change processes).

E. Underreported MSC and benefit computation

Underreporting does not merely reduce “savings.” It can reduce:

maternity and sickness benefit amounts,
disability and retirement pensions,
death benefits for beneficiaries.

So even if you have “some” postings, it is worth correcting the MSC.

9) Penalties and exposures (general orientation)

While exact computations depend on SSS assessments and applicable rules at the time of delinquency, employers who fail to remit typically face:

the unpaid contributions (employee + employer shares),
penalties (often structured as a monthly penalty rate on unpaid amounts),
possible administrative enforcement costs, and
potential criminal sanctions in appropriate cases.

Employees should focus less on computing penalties themselves and more on documenting shortfalls and getting SSS to assess and enforce.

10) Practical “do’s and don’ts” for employees

Verify postings regularly (monthly or quarterly).
Keep payslips and employment documents.
Escalate early; the longer you wait, the harder reconstruction becomes.
Put requests to HR/payroll in writing.
When filing benefits/loans, disclose the discrepancy immediately and submit proof.

Don’t

Assume payroll deductions automatically mean SSS received payment.
Accept “we already paid” without seeing proof tied to your SSS number and months.
Rely on verbal assurances when postings remain missing.

11) A simple action plan template (quick reference)

Check My.SSS → list missing/low months.
Match payslips → highlight months with deductions but no posting / underposting.
Write HR/payroll → request remittance/correction + proof.
If unresolved → report to SSS with documentary packet.
If benefits needed now → file claim + submit discrepancy evidence to prevent outright denial based on missing postings.
Track results → confirm postings after correction and keep updated screenshots/printouts.

12) Legal-information note

This article provides general legal information in the Philippine context and is not a substitute for advice on a specific case.