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

1) Why SSS remittance matters (and what “non-remittance” really means)

The Social Security System (SSS) is a mandatory, contributory social insurance for most private-sector employees and their employers. Contributions (“hulog”) are not optional benefits; they are statutory obligations tied to major protections such as sickness, maternity, disability, retirement, death, funeral, and unemployment/involuntary separation benefits.

“Employer non-remittance” commonly takes these forms:

Withheld but not remitted The employer deducts the employee share from salary (visible on payslips), but the amounts do not appear in the employee’s SSS contribution record.
Late remittance Contributions are paid beyond the due date (often with penalties/interest).
Under-remittance / misreporting of compensation The employer remits, but based on a lower salary than what the employee actually earns (reducing future benefits).
Non-registration or non-reporting of employees The employer fails to register the employee with SSS or fails to include the employee in remittance reports.
Misclassification to avoid SSS Labeling workers as “consultants,” “freelancers,” “on-call,” “trainees,” or “probationary only” despite an employer–employee relationship.

2) Core legal framework (Philippine setting)

Employer and employee obligations on SSS contributions primarily arise from:

The Social Security Act (as amended; currently under RA 11199 and related rules)
SSS regulations/circulars that detail registration, reporting, due dates, penalties, and enforcement procedures

Separately (but often related in practice), issues like retaliation, illegal deductions, or dismissal may implicate:

Labor Code / DOLE labor standards enforcement
NLRC jurisdiction for illegal dismissal and money claims
Potential criminal exposure under special laws and, in some situations, the Revised Penal Code

3) Employer duties: what the law expects

A) Register and report employees properly

Employers are generally expected to:

Register as an employer with SSS
Register employees and report correct personal details
Report accurate Monthly Salary Credit (MSC) based on actual compensation
Maintain records and submit required reports

B) Deduct and remit contributions correctly

The employer must deduct the employee share (where applicable) and add the employer share, then remit both to SSS.
In SSS compliance practice, remittance is typically done using SSS-prescribed reference/payment systems and reporting formats.

C) Remit on time (due dates can vary)

SSS due dates are set by SSS rules and may vary based on employer number schedules or updated systems. The safe takeaway:

Employers must remit within SSS-prescribed deadlines; “we’ll remit when we can” is not a legal excuse.

4) Consequences for employers: administrative, civil, and criminal exposure

A) Financial penalties on delinquent contributions

Unpaid or late remittances typically accrue penalties/interest computed monthly until fully paid. The specific rate and mechanics are set by the SSS law and implementing rules (and have changed over different legislative versions), but the consistent principle is:

Delinquency becomes more expensive the longer it remains unpaid.

B) Collection actions and enforcement measures

SSS can pursue delinquent employers through measures such as:

Assessment/demand and employer audit
Civil collection actions
Actions affecting the employer’s ability to secure clearances needed for certain transactions (practically significant for many businesses)

C) Criminal liability under SSS law

Employer failure/refusal to comply with SSS obligations—especially failure to deduct and remit and failure to register/report—can expose responsible persons to criminal prosecution under the Social Security Act.

Important practical points:

Liability is often pursued against the responsible officers (not just the corporation as a name on paper), depending on who controlled payroll/remittance decisions.
“We had financial problems” is commonly asserted but is not, by itself, a guaranteed defense where withholding and non-remittance occurred.

D) Employer liability if employees are harmed by delinquency

A major principle in Philippine social insurance policy is that the employee should not be punished for the employer’s failure. In many situations:

The employer may be made to answer for benefits, damages, or reimbursements tied to the delinquency (especially where employee deductions were withheld).

5) Employee impact: does non-remittance “erase” your coverage?

A) Your membership does not disappear

An employee’s SSS membership continues, but benefit eligibility depends on qualifying contributions and proper posting. Non-remittance can cause:

Delays
Denials pending verification
Reduced benefit computations if salary was underreported

B) If the employer deducted your share, you have strong footing

If you have payslips showing SSS deductions, that is powerful evidence that:

You were treated as covered
Amounts were withheld from you
The employer had a duty to remit and report properly

C) Can you “pay it yourself” to fix missing months?

For periods when you were an employee, SSS typically expects the employer to remit the correct employed-member contributions for those months. After separation, you may continue coverage as a voluntary member for future months, but “patching” employed months is generally not a straightforward self-payment fix.

6) Employee remedies: a practical enforcement roadmap

Step 1: Verify and document

Check your SSS contribution record (commonly through My.SSS) and compare it with:

Payslips showing SSS deductions
Employment contract / appointment papers
Certificate of employment (COE), ID, HR emails, payroll summaries
Bank statements showing net pay consistent with deductions

Create a simple timeline:

Month-by-month: salary, SSS deduction, and whether it appears posted in SSS

Step 2: Make a written internal demand (optional but useful)

Before filing externally, it can help to send HR/payroll a written request:

Identify missing months/underreported MSC
Request proof of remittance (official receipts/SSS transaction proof) and correction
Keep communications professional and preserved (email is ideal)

Even if HR ignores you, your written request can later support:

Proof of notice
Proof of employer inaction/bad faith (when relevant)

Step 3: File a report/complaint with SSS

This is the primary remedy for remittance failures.

What typically helps:

A written complaint and/or affidavit describing the non-remittance
Screenshots/printouts of your SSS contribution record showing gaps
Payslips showing deductions for the missing months
Proof of employment and compensation (COE, contract, payroll records)

What SSS generally does next (process varies by case):

Evaluates the complaint
May conduct an employer audit/verification
Issues assessments/demands
Pursues collection, and where warranted, initiates criminal action through its legal units/prosecutors

Key concept: SSS is the enforcement agency for SSS contributions. DOLE can help with labor standards issues, but SSS remittance enforcement typically runs through SSS mechanisms.

Step 4: If benefits are urgently needed (maternity, sickness, disability, etc.)

If you need to claim a benefit and employer delinquency is blocking you:

Prepare benefit claim requirements plus proof of employment and proof of deductions (if withheld)
Coordinate directly with SSS for guidance on handling claims affected by delinquency
Document employer refusal to process/advance benefits when applicable (especially relevant in maternity contexts where employer participation is part of the usual workflow)

Delinquency often triggers special handling, verification, or employer accountability—so evidence quality matters.

Step 5: DOLE and NLRC remedies (for related labor wrongs)

A) DOLE: labor standards and retaliation pressure points

While SSS remittance is SSS’s lane, DOLE can still be relevant where there are labor standards violations such as:

Illegal salary deductions or payroll irregularities
Failure to issue proper wage records/payslips
Retaliation, harassment, or threats for asking about statutory benefits

A DOLE inspection environment can pressure compliance and documentation production, even if SSS ultimately enforces remittance.

B) NLRC: when it becomes a money claim or retaliation/termination case

If the employer:

Withheld amounts from your wages and you seek recovery (or damages), or
Retaliated via suspension/termination, or
Constructively dismissed you (making work conditions intolerable after you complained),

NLRC remedies may be triggered (illegal dismissal, money claims, damages), alongside the SSS case. The strategic point is that SSS enforcement and labor claims can move on parallel tracks depending on facts.

7) Special situations employees should know

A) Underreported salary (MSC is lower than actual pay)

This is common and costly. Remedies focus on:

Proving actual compensation (contracts, payroll, bank credits, payslips)
Requesting correction through employer/SSS channels
Ensuring corrections are reflected for benefit computations

B) Agency / contractor arrangements

If you are hired through a contractor/manpower agency:

The direct employer of record is usually responsible for SSS remittance.
If the arrangement is actually labor-only contracting (where the principal effectively acts as employer), liability issues can expand. In practice, employees often report the party that controls work and payroll while SSS/labor authorities determine responsibility.

C) Kasambahay (household employees)

Household employment has distinct statutory rules on mandatory registrations and contributions. Non-remittance remains actionable, and documentation (proof of employment and payments) becomes especially important because informal arrangements are common.

D) Company closure, disappearance, or “fly-by-night” employers

If the employer shuts down or cannot be found:

Preserve all evidence early (screenshots, payslips, COE, IDs, chat messages)
File with SSS promptly so SSS can pursue the account and responsible persons where possible

8) Evidence checklist (high value in real cases)

My.SSS contribution screenshots/printouts showing missing months or low MSC
Payslips showing SSS deductions (or payroll register extracts)
COE, contract, job offer, appointment papers
Company ID, emails from HR, time records, proof of work assignment
Bank statements reflecting payroll credits consistent with stated salary
Employer messages acknowledging deductions or promising remittance
For underreporting: documents showing allowances/regular pay components that should be included in compensation base (fact-dependent)

9) Common employer defenses—and how employees counter them

“You were not an employee; you were a contractor.” Counter with evidence of employer control: work schedules, supervision, tools provided, integration into business, payroll treatment, company ID, HR policies.
“We remitted; it just hasn’t posted.” Ask for remittance proof and PRN/payment references; compare specific months.
“We deducted but used it temporarily.” This is legally dangerous for employers. Employee deductions are not an emergency fund.
“You’re probationary/project-based, so not covered.” Employment status does not automatically remove SSS coverage. Coverage turns on whether there is an employer–employee relationship and covered employment.

10) What outcomes can look like

Depending on proof and employer response, results may include:

Employer compelled to pay delinquent contributions plus penalties
Correction of underreported salary credits
SSS pursuing civil collection and/or criminal prosecution
If retaliation occurred: separate labor case remedies (reinstatement, backwages, damages) where warranted

11) Quick FAQs

Q: If my employer didn’t remit, can I still claim benefits? Often, employees are not intended to lose protection because of employer delinquency, but missing postings can cause delays/verification issues. Proof of deductions and employment is critical.

Q: Should I demand a refund of the SSS deductions instead of remittance? Usually, the priority is to ensure contributions are properly posted because benefits depend on them. Refund theories can arise as wage/money claims in some contexts, but it may not solve benefit eligibility problems.

Q: How far back can SSS pursue delinquent contributions? Collection and prescription issues depend on applicable rules and timing; practically, earlier reporting is better because records and responsible persons are easier to trace.

Q: Can corporate officers be personally liable? Where officers/decision-makers directed or controlled remittance compliance, personal criminal exposure is a recognized risk under SSS enforcement practice.

12) Employee action plan (one-page version)

Check My.SSS and list missing/underreported months
Gather payslips/COE/contract/bank credits
Send a written request to HR for proof/correction
File a complaint/report with SSS with complete attachments
If benefits are urgent, coordinate benefit filing with evidence of employment/deductions
If retaliation or wage issues occur, consider DOLE/NLRC tracks based on the specific wrongdoing