1) Overview: What “Non-Remittance” Means and Why It Matters

In the Philippines, most employers are required to (a) deduct from employees’ pay the employee-share of contributions and (b) add the employer-share, then remit the total to the proper agency within prescribed deadlines. “Non-remittance” commonly appears in three forms:

No deduction, no remittance (employer simply ignores registration/contribution duties).
With deduction, no remittance (employer deducts from payroll but fails to remit—often the most harmful and legally serious).
Partial/late remittance or misposting (amounts or periods don’t match; remittances are delayed, incomplete, or not credited to the employee).

Non-remittance can cause:

Denied or delayed benefits (sickness, maternity, disability, retirement, death, loans).
Reduced credited service or gaps in coverage.
Billing surprises (employee asked to “pay voluntarily” to fix employer failures).
Difficulty in claims due to missing posted contributions.

Employee remedies depend on (a) which agency is involved, (b) whether deductions were made, and (c) the employment relationship (active/terminated; private/government; regular/project; local/OFW).

2) Legal Framework and Core Obligations

A. Social Security System (SSS)

Key principles:

Covered employers must register and report employees and wages.
Employers must deduct the employee share and remit total contributions on time.
Employer failures can result in civil liability, administrative penalties, and criminal exposure, especially where deductions were made but not remitted.

B. Pag-IBIG Fund (HDMF)

Key principles:

Covered employers must register and remit employee and employer shares.
Deductions from wages create a clear duty to remit; non-remittance triggers collections, penalties, and potential enforcement actions.

C. PhilHealth

Key principles:

Employers must register employees and remit premium contributions.
Non-remittance may result in penalties, interest, and enforcement.
Employees should safeguard their entitlement to benefits by promptly documenting and reporting employer lapses.

3) Employee Rights and Practical Priorities

The employee’s practical goals

When you suspect non-remittance, you generally want to:

Confirm whether contributions were actually remitted and credited.
Preserve evidence that deductions were made (or that you were employed and should have been covered).
Trigger enforcement by the appropriate agency (and/or labor authorities), so the employer is compelled to pay arrears plus penalties.
Protect benefits (especially if you have an ongoing claim like sickness/maternity/hospitalization/loan).

Key distinction: Deductions vs. no deductions

If deductions were made and not remitted: you have strong proof of wrongdoing and clear monetary trail.
If no deductions were made: the employer may still be liable for the full required contributions and penalties for failure to register/remit; your proof focuses on employment and wages.

4) Step-by-Step: What an Employee Should Do

Step 1: Verify your posted contributions

Use official channels (online portals, branch inquiries, member services) to check:

Contribution months/periods posted
Employer name and reporting
Amounts and salary credits

If you see missing months or inconsistent amounts, you likely have a remittance/reporting problem (or misposting).

Step 2: Gather evidence

Collect and keep copies (physical and digital) of:

Payslips showing SSS/PhilHealth/Pag-IBIG deductions
Employment contract, appointment letter, job offer, company ID
DTR/time records, payroll summaries, bank credit advices
BIR Form 2316, ITR documents, or any payroll tax records
HR emails/memos acknowledging deductions or promising remittance
Screenshots/printouts of agency contribution histories showing missing postings

Evidence should show:

Employment relationship and periods worked
Wage level and actual deductions
Employer identity and business details
Missing remittances or gaps in agency records

Step 3: Make an internal written demand (optional but often helpful)

Send a short written notice to HR/payroll:

Identify missing months and agencies
Attach payslips and agency printouts
Request proof of remittance (official receipts, payment reference, remittance lists)
Set a firm deadline

Even if you plan to file immediately, an internal demand can:

Flush out “misposting” issues (payments made but not matched)
Create a paper trail showing employer knowledge and refusal/inaction

Step 4: File a complaint with the relevant agency (SSS / Pag-IBIG / PhilHealth)

For each agency, employees can file a report/complaint for non-remittance or non-reporting. Typical agency actions include:

Employer account investigation/audit
Issuance of collection letters/assessment
Imposition of penalties/interest
Initiation of enforcement (including legal action)

Bring:

IDs and membership numbers
Employer details (name, address, TIN if known)
Evidence package from Step 2

Step 5: Consider DOLE / NLRC avenues depending on your objective

Non-remittance is primarily enforced by the agencies for collection and penalties, but labor avenues can be relevant when:

You want recovery of amounts deducted but not remitted as part of a broader wage or money claim,
There are retaliatory acts (e.g., termination for complaining),
You need labor inspection leverage.

Practical division:

Agency complaint (SSS/Pag-IBIG/PhilHealth): best to compel remittance and correct records.
Labor complaint (DOLE/NLRC): best when non-remittance is tied to wage issues, illegal deductions, retaliation, constructive dismissal, or other labor standards violations.

Step 6: Protect urgent benefit claims

If you have a pending claim (maternity, sickness, hospitalization, retirement, loan), do not wait:

Inform the agency handling your claim that the issue is employer non-remittance.
Submit payslips and proof of deductions/employment.
Ask for the agency’s process to tag the employer as delinquent and to guide your claim or provisional steps.

Agencies often have procedures to pursue the employer while evaluating member eligibility based on available proofs, but outcomes vary per benefit type and the completeness of records—your documentation is critical.

5) Remedies by Agency

A. SSS: Remedies and Enforcement

1) Administrative/collection enforcement SSS may:

Audit employer records
Assess delinquent contributions and penalties
Require submission of R-forms / employment and payroll reports (as applicable)
Proceed with collection measures

2) Employee assistance Employees can request:

Employer verification and contribution posting review
Correction of records (where contributions were paid but not posted correctly)
Guidance on benefit claims when employer is delinquent

3) Potential liability Employer exposure can include:

Payment of all delinquent contributions (including employer share)
Penalties/interest
Criminal exposure where the law treats non-remittance (especially after deductions) as a punishable act

4) Special note on “deducted but not remitted” If the employer deducted the SSS contribution from your wages but failed to remit:

Keep payslips and payroll proof carefully.
This scenario typically strengthens the case for enforcement and can support related labor claims.

B. Pag-IBIG (HDMF): Remedies and Enforcement

Pag-IBIG may:

Validate membership and employer reporting
Assess arrears with penalties
Compel remittance and correct member records
Enforce collections through available legal channels

Employees should:

Verify posted contributions and membership status
File a report for delinquency/non-remittance
Submit payslips and proof of employment for missing periods

C. PhilHealth: Remedies and Enforcement

PhilHealth may:

Confirm premium posting and employer remittance
Require employer compliance and impose penalties/interest
Assist in reconciling records where payments exist but are unposted

Employees should:

Check premium posting history
Report delinquency to PhilHealth
For hospitalization/benefits: promptly notify PhilHealth and the hospital’s billing/PhilHealth desk if the employer is delinquent so you can coordinate documentation and possible remedies.

6) DOLE and NLRC: When Labor Remedies Apply

A. DOLE (Labor Standards / Inspection)

DOLE may be effective for:

Compelling compliance through inspection and labor standards enforcement
Addressing retaliation or workplace pressure tactics connected to your complaint
Resolving “money claims” within DOLE’s jurisdiction limits and mechanisms (depending on the case details)

However, DOLE does not replace the statutory power of SSS/Pag-IBIG/PhilHealth to assess and collect their respective contributions; agencies remain the primary enforcers for contribution delinquencies.

B. NLRC (Labor Arbiter: money claims / illegal dismissal)

NLRC is typically relevant when:

Non-remittance is part of a wider set of monetary claims (unpaid wages, illegal deductions, damages),
You were dismissed or forced to resign for complaining,
You want reinstatement/backwages or other labor-relations relief.

Important practical point: The cleanest route to force actual remittance and posting is usually the agency complaint, while NLRC is often used for employment-law relief and damages when the non-remittance is tied to broader wrongdoing.

7) Evidence and Proof: What Wins These Cases

Strong evidence includes:

Payslips showing deductions for SSS/PhilHealth/Pag-IBIG
Payroll registers (if you can legally access copies)
Bank credit memos showing net pay consistent with deductions
Employment records showing dates, position, compensation
Agency contribution printouts showing missing months
HR acknowledgments (emails/messages) admitting delay or promising payment

If you don’t have payslips:

Use your bank account statements showing salary deposits and any deductions patterns,
BIR 2316 and employment contracts,
Affidavits (yours and co-workers) can support, but documentary payroll evidence is usually stronger.

8) Common Employer Defenses and How to Respond

Defense: “We remitted; it’s just not posted.” Response: Ask for official payment references, receipts, and remittance lists. Request agency reconciliation with your member number and covered months.

Defense: “You were not an employee; you were a contractor.” Response: Provide proof of control, fixed schedule, company equipment, supervision, exclusivity, and payroll-style payment. Classification disputes can be litigated in labor forums; agencies may still investigate coverage based on actual work arrangement.

Defense: “We had financial hardship.” Response: Financial difficulty is not a legal excuse to deduct and not remit or to ignore statutory coverage. Agencies can still assess arrears and penalties.

Defense: “You should pay it yourself as voluntary.” Response: You can choose voluntary contributions in some scenarios, but it should not be used to erase employer liability for periods where you were an employee and deductions were made or should have been made. Paying voluntarily may also complicate later reconciliation if not properly documented—coordinate with the agency first.

9) Retaliation and Workplace Risk Management

Employees who complain sometimes face:

Harassment, demotion, reduced hours, forced resignation,
Threats of termination, blacklisting, or adverse evaluations.

Practical protections:

Keep communications in writing.
Avoid surrendering original documents.
If retaliation occurs, document incidents, witnesses, memos, and timelines.
Consider filing labor complaints for illegal dismissal/constructive dismissal and damages where appropriate.

10) Special Situations

A. Employee already separated from employment

You can still file agency complaints; delinquencies can be assessed for your covered periods. Preserve:

Certificate of employment, final payslips, quitclaims (if any), and payroll proofs.

B. Multiple employers / job changes

Verify which months belong to which employer. Missing months may occur during transitions; isolate each employer’s periods and file accordingly.

C. Misclassification (freelancer vs employee)

If you are treated like an employee in practice but labeled “consultant,” you may still be entitled to statutory coverage. The resolution may require labor proceedings to establish employee status, but agency enforcement can still begin based on submitted evidence.

D. Minimum wage, underreported wages, and “salary credit manipulation”

Sometimes employers remit but underreport compensation, lowering your credited contributions and benefits. Remedy:

Compare your payslips/contract wage vs posted salary credit/premium basis.
Report wage under-declaration to the agency with documentary proof.

11) Outcomes and What to Expect

Typical outcomes of agency action

Employer is assessed for delinquent contributions plus penalties/interest.
Employer is required to submit correcting reports for employee coverage.
Employee contribution history is updated after reconciliation/payment.
In serious cases, legal enforcement escalates.

Time and process variability

Cases vary widely depending on:

Employer cooperation and record completeness,
Whether payments exist but are misposted,
Number of affected employees and periods involved,
Whether the employer disputes employment status.

Your leverage improves with organized documentation and clear month-by-month accounting of missing remittances.

12) Practical Checklist (Employee-Focused)

A. Confirm

Get updated contribution/premium/posting histories for all three agencies.

B. Document

Save payslips (especially those showing deductions), contract, COE, payroll emails, and agency printouts.

C. Map the gaps

Make a table: month/year, SSS status, Pag-IBIG status, PhilHealth status, payslip available (Y/N).

D. Demand proof

Ask employer for official remittance evidence and reconciliation steps.

E. File

File complaints with SSS, Pag-IBIG, and PhilHealth (separately if needed).

F. Protect benefits

If you have a pending claim or hospitalization, notify the agency immediately and submit proofs of deductions/employment.

G. Escalate if retaliated

Document retaliation and pursue labor remedies where appropriate.

13) Key Takeaways

Non-remittance is a statutory compliance failure best enforced through SSS, Pag-IBIG, and PhilHealth mechanisms; labor venues can complement when the issue overlaps with wage claims or retaliation.
The most powerful employee evidence is payslips showing deductions plus agency records showing missing postings.
Act quickly when benefits are at stake: report delinquency and submit documents to avoid claim delays.
Separate the problem into two tracks: fix the records and compel remittance (agency route), and address employment wrongs and retaliation (labor route).