Executive Summary

Under the Social Security Act of 2018 (commonly cited as R.A. 11199), employers must (1) register their employees with the SSS, (2) deduct the employee’s share and (3) remit both the employer and employee shares on time. Failure or refusal to remit—especially when deductions were taken from your pay—is unlawful and exposes the employer and its responsible officers to administrative collection, civil recovery (with interest/penalties), and criminal liability. You can (and should) complain directly to SSS, and you may also seek help from DOLE (labor standards) for compliance orders. Even if your contributions were not remitted, SSS can still process your benefits based on proof of employment and earnings, and then go after the employer for the delinquency.

A. What Counts as a Violation

Non-remittance of contributions on due dates.
Non-registration or late registration of employees.
Deducting the employee’s share from wages but not remitting it.
Under-reporting of wages (to lower contributions) or under-remitting.
Failure to submit reports/employee lists as required.

Consequences for employers/officers:

2% per month penalty on unpaid contributions (until fully paid).
Administrative collection by SSS (demand, assessments, audits, distraint/levy/garnishment on property/receivables).
Criminal prosecution of responsible officers for willful non-remittance or misappropriation of employee deductions (punishable by fine and/or imprisonment).
Solidary liability of company officers who decided or allowed the violation.

B. Immediate Steps for the Employee

1) Verify your record

Check your contributions via the SSS Member Portal or at any SSS branch to see what months are missing or understated.
List the gaps (e.g., “Jan 2023–Apr 2024: no posting”).

2) Gather proof

Collect anything that shows you worked and were paid (and, ideally, that SSS was deducted):

Payslips / payroll summaries showing “SSS” deduction.
Employment contract, company ID, COE, time records, DTR, scheduling apps/screens.
Bank payroll statements.
BIR Form 2316 (annual compensation) & alpha list entries if you have them.
Any HR emails/notices referencing SSS deduction or coverage.
For separated employees: clearance/quitclaim (if any), separation papers.

3) Make a written demand (optional but smart)

Send a short, dated email/letter to HR/Payroll:

Subject: Request to Remit/Update SSS Contributions I, [name] (SSS no. [no.]), worked as [position] from [dates]. My SSS contributions for [months/years] are unposted. Payslips show deductions. Please remit and update SSS within 5 working days and provide proof of posting. Otherwise, I will file with SSS and DOLE.

Keep a copy/screenshot.

C. How to File a Complaint with SSS

1) Where to file

Any SSS Branch (bring originals + photocopies).
The SSS Member Services/Employers Delinquency unit (branch will route).
You can also log a complaint via SSS hotlines/online help channels, then follow up in person with documents.

2) What to bring

Valid government ID.
Your SSS number.
List of missing months.
Evidence set (payslips, bank payroll, COE, contract, emails).
If other employees are similarly affected, joint complaint (each with own proof) is welcome.

3) What you’ll fill out/sign

Member query/complaint form (branch-provided).
Sworn statement/affidavit (some branches ask this when alleging deduction without remittance).
Data privacy consent (so SSS can engage the employer and use payroll records).

4) What SSS does next

Audit/investigation: Requests employer records (reports, payroll, proof of remittance).
Reconciliation: Matches your proof to compute missing contributions and penalties.
Demand/assessment: Issues a formal demand. If unpaid, SSS may file civil action or use collection remedies (e.g., levy, garnishment).
Criminal referral: For willful non-remittance/misappropriation, SSS’ legal team may file a criminal complaint against responsible officers.
Posting for benefits: With sufficient proof, SSS may credit contributions for benefit eligibility while pursuing the employer for payment.

D. Parallel Remedies (DOLE, NLRC, Prosecutors)

DOLE (SEnA / Labor Standards): File a Single-Entry Approach (SEnA) request for conciliation-mediation. DOLE can issue Compliance Orders compelling employers to remit SSS/PhilHealth/Pag-IBIG and correct wage/payroll practices.
NLRC: If there are unpaid wages/benefits, you may file a separate labor money claim (this is different from SSS contributions).
Criminal complaint: When payroll deducted SSS but did not remit, it may amount to willful failure under the SSS law; SSS usually leads, but employees can also execute affidavits and cooperate with prosecutors.

E. Your SSS Benefits Despite Employer Default

You should not be deprived of SSS benefits solely because your employer failed to remit. Depending on the benefit, SSS may accept secondary evidence of employment and earnings to determine eligibility/amount (then collect from the employer). Examples:

Sickness/Maternity: SSS can process claims if contributions/MSC can be established via payroll and employment records.
Disability/Retirement/Death: SSS computes based on posted or established contributions; missing periods may be validated by audit.
Salary Loans: Posting gaps can affect eligibility; SSS may fix this after reconciliation.

Action tip: File your benefit claim and your delinquency complaint together if timing is urgent (e.g., impending maternity).

F. If the Employer Is Closed, Insolvent, or Ghosting

SSS can still assess and collect from the company and its responsible officers (solidary liability) and may garnish bank accounts/receivables or levy on assets.
If there is corporate dissolution/bankruptcy, file your employee claim in the proceedings; SSS will also file its government claim.
Keep your proof; SSS can credit for benefits once your employment and pay are established even as it chases the employer.

G. Timelines & What to Expect

Acknowledgment of your complaint: same day.
Employer audit: can range from 2–12+ weeks depending on cooperation/records volume.
Posting updates: show in your account after reconciliation; ask the branch for follow-up schedules.
Collection/criminal: separate tracks; they take longer but your benefit claims need not wait once eligibility evidence is sufficient.

H. Retaliation & Job Security

Retaliating against an employee for asserting statutory rights (e.g., SSS, minimum wage, 13th month) risks unfair labor practice and illegal dismissal exposure.
If you fear retaliation, consider filing after separation or involve DOLE/SSS so communications are official and documented. Keep copies and use written channels.

I. Practical Checklists

Employee Evidence Pack

Government ID & SSS number
Payslips with SSS deduction
Bank payroll statements
Employment contract, COE, company ID
BIR 2316 / any tax payroll proof
Timeline of missing months
Any HR emails/texts about SSS

Filing Steps

Verify contributions (portal/branch)
Compile evidence (scan to PDF)
File complaint at SSS branch (forms + affidavit)
Optional: SEnA with DOLE for compliance order
Track audit; request posting update for benefits
Keep copies of all receipts/acknowledgments

If You’re HR/Payroll Fixing Legacy Gaps

Reconcile payroll vs. SSS reports (by month)
File adjustments & pay delinquencies + penalties
Issue staff memo acknowledging correction; provide proof of posting to employees
Coordinate with SSS to stagger payments (if allowed) to avoid compounding penalties

J. Frequently Asked Questions

Q1: My employer deducted SSS but says “system issue.” What do I do? File with SSS immediately and attach payslips. SSS will compel remittance and may penalize the employer. Don’t wait; penalties compound monthly.

Q2: I’m already resigned. Can I still complain? Yes. Bring your COE and last payslips/bank records. SSS can investigate regardless of current employment.

Q3: Will SSS reject my benefit claim due to unposted months? Not automatically. File your claim and provide proof of employment and pay; ask SSS to validate while pursuing your employer.

Q4: Can I sue my employer for damages? SSS handles contribution collection. For wage-related damages or if you suffered loss (e.g., benefit delays causing expense), consult counsel about separate civil/labor claims; meanwhile, proceed with SSS/DOLE routes.

Q5: The company is a contractor/sub-contractor. Can I go after the principal? For wage/benefit liabilities, principals can be solidarily liable under labor rules. For SSS contributions, SSS primarily pursues the employer of record and its officers, but related labor claims against the principal may pressure compliance.

K. Model Short Complaint Narrative (for your affidavit)

I am [Name], SSS No. [xxx]. I worked as [Position] for [Employer] from [Start] to [End/Present]. My payslips show SSS deductions totaling ₱[amount] for [months/years], but my SSS online record shows no posting for those months. Attached are copies of my payslips, bank payroll records, and COE. I respectfully request SSS to assess and collect the unremitted contributions and post them to my account, and to take any appropriate administrative/criminal action.

Bottom Line

Unremitted SSS contributions are not your loss to absorb. File a documented complaint with SSS, optionally trigger DOLE SEnA for a compliance order, and press for posting so your benefits are protected. SSS has strong audit, collection, and prosecution tools; your role is to bring proof, file promptly, and follow through until your records are corrected.