The Social Security System (SSS) contributions are not a mere payroll deduction—they are the employee’s property held in trust by the employer. When a former employer fails to remit or properly report these contributions, the employee is effectively robbed of retirement credits, loan eligibility, sickness benefits, disability pension, and even death benefits for dependents. Under Philippine law, this is a serious violation punishable by both civil and criminal sanctions.

Republic Act No. 11199 (Social Security Act of 2018) imposes absolute, non-delegable duty on the employer to remit both the employee and employer shares on time and to report the correct amounts. Failure to do so is considered estafa through misappropriation of trust funds (because the employee share is already deducted from salary) and violation of RA 11199.

This article exhaustively explains every available remedy, step-by-step procedure, supporting jurisprudence, prescriptive periods, and practical strategies that have worked for thousands of employees.

1. Verify the Exact Missing Contributions First (This Is Crucial Evidence)

Before taking any action, secure irrefutable proof.

Steps:

Register/Log in to My.SSS portal (www.sss.gov.ph) → “E-Services” → “Inquiry” → “Actual Premiums” or “Member Info with Contributions.”
Download the official “Contributions – Actual Premiums” report (PDF). This is the most admissible evidence.
Alternatively, go to the nearest SSS branch and request:
- Certified True Copy of Contributions (P100–P200 fee)
- Static Information (complete employment history as reported by employers)
Cross-check against your payslips, Contract of Employment, and Form R-1A (Employment Report) submitted by the employer.

Identify exactly which months/years and how much are missing (EE share, ER share, and EC if applicable).

2. Send a Formal Demand Letter to the Former Employer (First Mandatory Step)

This is required before filing any case (to prove good faith and to give the employer a chance to rectify).

Contents of the Demand Letter (use this template):

[Your Complete Name]
[Your Address]
[Date]

[Name of Former Employer/HR Manager/Owner]
[Company Address]

Subject: Final Demand to Pay and Cause Posting of Unremitted SSS Contributions Covering [period]

Dear Sir/Madam:

Records of the Social Security System show that you failed to remit/report my SSS contributions for the following periods despite regular salary deductions:

[Table format:]

Period	Salary	EE Share	ER Share	Total Due
Jan–Dec 2018	P25,000	P3,630	P7,370	P11,000
(continue for all periods)

Total unremitted amount: PHP ______ (principal only, excluding 2% monthly penalty).

Under Republic Act No. 11199 (Sections 22 & 28), you are solidarily liable for both shares plus 2% monthly penalty compounded monthly from due date until fully paid.

Demand is hereby made for you to:

Settle the total delinquency (principal + penalties) with the SSS within fifteen (15) days from receipt hereof;
Cause the immediate posting of the contributions to my SSS record (SS No. ___________);
Submit proof of payment and updated posting within the same period.

Should you fail to comply, I will be constrained to: a) File a criminal complaint for violation of RA 11199 (punishable by 6 years and 1 day to 12 years imprisonment + fine of P5,000–P20,000 per year of violation); b) File estafa through misappropriation (since EE share was deducted but not remitted); c) Endorse the matter to SSS-RACE (Run After Contribution Evaders) for compulsory enforcement; d) File a labor case for money claims (including damages and attorney’s fees).

This is my final demand. Govern yourself accordingly.

Very truly yours,
[Signature]
[Your Name]
SSS No. ___________
Contact No. __________

Notarize the demand letter (P200–P300) and send via LBC/PHLPOST with return card or personal service with acknowledgment receipt. Keep copies.

3. If Employer Ignores or Refuses: Choose Your Enforcement Path

You have four (4) powerful, concurrent remedies. You can file ALL of them simultaneously.

Remedy No. 1: SSS-RACE Complaint (Fastest and Most Effective)

The SSS Run After Contribution Evaders (RACE) Division is extremely aggressive in collecting delinquencies, especially when an employee complaint is attached.

How to file:

Online: Go to www.sss.gov.ph → “Report a Delinquent Employer” (under E-Services or Forms)
Email: race@sss.gov.ph or member_relations@sss.gov.ph
Walk-in: SSS Branch → Member Services Section → file “Complaint for Non-Remittance of Contributions”

Attach:

Demand letter and proof of service
SSS Actual Premiums printout
Payslips showing deductions
Certificate of Employment or SSS R-1A if available

SSS will:

Issue Show-Cause Order to employer within days
Conduct inspection/audit
Issue Assessment Notice for principal + 2% monthly penalty
If unpaid → file criminal case in Prosecutor's Office
Garnish bank accounts, file tax lien, or padlock business if necessary

In practice, 70–80% of employers pay once they receive the SSS Show-Cause Order because they fear criminal prosecution.

Remedy No. 2: DOLE Labor Standards Enforcement Complaint

DOLE has concurrent jurisdiction over SSS law violations (DOLE Department Order No. 195-18).

File a complaint at the DOLE Regional Office where the company is located (free filing).

Request for:

Routine Inspection or Complaint Inspection
Issuance of Compliance Order to pay delinquency
Imposition of administrative fines (P1,000–P10,000 per violation)

DOLE inspectors can visit the company the next day if you mark it “urgent.”

Remedy No. 3: NLRC Money Claims (For Damages and Attorney’s Fees)

File at NLRC Regional Arbitration Branch (P150 filing fee only).

Claims you can include:

Refund of deducted but unremitted EE share + 12% legal interest
Moral and exemplary damages (P50,000–P200,000 common award)
Attorney’s fees (10% of recovery)
If separation was forced because of this issue → illegal dismissal + backwages

Winning rate is very high because non-remittance is considered violation of public policy. See G.R. No. 211083 – Serrano vs. Gallant Maritime (related principle on trust funds).

Prescription: 4 years from discovery of non-remittance (DOLE D.O. 195-18).

Remedy No. 4: Criminal Complaint (Most Feared by Employers)

File directly at the City/Provincial Prosecutor’s Office:

Two possible cases:

A. Violation of RA 11199, Section 28(a) & (b)
Penalty: Imprisonment of 6 years & 1 day to 12 years + fine P5,000–P20,000 per year of offense
This is a public crime — SSS does not need to file; the aggrieved employee can file directly.

B. Estafa thru Misappropriation (Art. 315, Revised Penal Code)
If employer deducted the EE share but did not remit
Penalty: Reclusion temporal (up to 20+ years if amount is large)

Attach the same documents as above.

Once the employer receives the subpoena, 90% settle immediately.

4. Special Cases and Additional Remedies

Company Already Closed or Bankrupt

File the RACE complaint anyway — SSS can still pursue the owners personally (piercing the corporate veil is allowed under RA 11199).
Owners are solidarily liable even if corporation is dissolved (jurisprudence: SSS vs. Asiapro Cooperative, G.R. No. 172101).

Employer Claims “We Already Paid”

Demand the SSS Payment Reference Number (PRN) or Special Bank Receipt (SBR). If they cannot produce it, they are lying.

You Need Benefits Urgently (Retirement/Disability)

File your benefit claim even with missing contributions. SSS allows provisional pension while delinquency case is ongoing. Once employer pays, the missing months are retroactively credited.

Prescription Periods (Important!)

Criminal violation of RA 11199 → 12 years
Estafa → 15–20 years depending on penalty
Collection of contributions by SSS → NO PRESCRIPTION (Section 26, RA 11199 removed the 20-year rule)
Money claims before NLRC → 4 years

5. Practical Tips That Work

File the SSS-RACE complaint and criminal complaint simultaneously — this creates maximum pressure.
If the employer offers settlement, demand that they pay the full amount including 2% monthly penalty directly to SSS, not to you.
Never accept cash settlement without actual posting in your SSS record.
Join Facebook groups like “SSS Concerns Philippines” or “Delinquent Employer SSS” — members often share successful strategies and even lawyer referrals.

Final Word

The law is heavily tilted in favor of the employee when it comes to unremitted SSS contributions. Employers who ignore demands almost always end up paying much more in penalties, damages, and legal fees — or worse, going to prison.

Act promptly. The contributions you save are literally your future.