How to File a Complaint for Non-Remittance of SSS, PhilHealth, and Pag-IBIG Contributions (Philippines)

This is practical, Philippine-specific guidance for private-sector workers (including kasambahays and seafarers) whose employers have withheld government contributions from their pay but failed to remit them to SSS, PhilHealth, and/or Pag-IBIG (HDMF). It also covers cases where the employer never registered you at all. Laws and procedures change; this is general information, not legal advice.

Quick primer: what counts as a violation?

Non-registration – your employer never enrolled you with SSS/PhilHealth/Pag-IBIG.
Non-remittance – deductions appear in your payslip or payroll, but the agencies show no posted payments.
Under-remittance/late remittance – the employer paid the wrong amount or after the due date.
Mismatched posting – payments exist but aren’t credited to you (wrong SS number/name). This is fixable but still a compliance issue.

All three agencies require employers to register employees, deduct the employee share, add the employer share, and remit on time. Corporate officers and responsible HR/payroll personnel can be held personally liable for violations under their respective laws.

Your rights (high level)

To be registered and covered from Day 1 of employment (or first day you become compulsory-covered).
To see accurate contribution records.
To benefits (e.g., SSS sickness/maternity/disability/retirement; PhilHealth case rates; Pag-IBIG loans/savings) based on contributions due for your employment. Even if your employer failed to remit, agencies can pursue the employer and—depending on circumstances—may process your claim while going after the employer.
To file complaints and trigger enforcement (audits, assessments, collection with penalties, and potential criminal action).

Before you file: confirm the gap

Check your online records
- SSS: My.SSS “Contribution” history.
- PhilHealth: Member portal “Premium Contribution” history (MDR also shows member data).
- Pag-IBIG: Virtual Pag-IBIG “Member’s Contribution” (employee savings) and loan eligibility months.
Compare with your payslips
- Note every payroll period with SSS/PH/HDMF deductions and the corresponding amounts.
- Identify missing months or mismatched postings.
Ask HR/payroll—once, in writing
- Give them a short deadline (e.g., 5–10 working days) to correct posting or produce official payment proofs (acknowledgment receipts/reference numbers).
- Keep it professional; you’ll attach this to your complaint.

If HR admits error or shows proof of payment to the wrong number/name, you may solve this via data correction instead of an enforcement complaint. If they ignore you or you see clear non-remittance, proceed.

Evidence checklist (build this file)

Government-issued ID.
Your SSS, PhilHealth, Pag-IBIG numbers.
Payslips or payroll summaries showing deductions.
Employment documents: contract, ID, COE, time records, or any proof of employment.
Screenshots/PDFs of online contribution records showing gaps.
Your written demand to HR and any replies.
Employer details: registered business name, address, SSS/PhilHealth/Pag-IBIG employer numbers (if known), names of officers/HR.

Where and how to file (by agency)

You can file with each agency separately. If you have evidence the employer is non-compliant across all three, you may file simultaneously.

A) SSS (Social Security System)

What to file: A complaint/affidavit for employer delinquency/non-remittance (or non-registration).

Where: Any SSS branch’s Employer Delinquency/Accounts Management unit (bring originals and copies). You can also lodge a report through official SSS member channels and then appear when called for documentation.

What happens next:

SSS validates your employment and contribution gaps, audits the employer, and assesses unpaid contributions plus penalties.
SSS may issue demand letters and use collection remedies (up to distraint/levy/garnishment) and can file criminal charges against responsible officers for willful failure to remit/register.
For benefit claims affected by unposted months, SSS may process your claim upon proof of actual employment and deductions, then pursue the employer.

Tip: If the company says “we paid, it just isn’t posted,” ask SSS how to correct number/name mismatches so those payments credit to you.

B) PhilHealth

What to file: Complaint for non-remittance or non-registration.

Where: Your local PhilHealth Local Health Insurance Office (LHIO) or regional office (Member Assistance/Corporate Action). Bring the same evidence set.

What happens next:

PhilHealth verifies premium gaps and assesses employer for arrears and penalties.
For ongoing benefit needs (e.g., confinement), seek advice from LHIO about processing claims when remittances are missing but you have proof of deductions/employment. (Rules on contribution sufficiency/benefit access can vary over time; LHIO guidance prevails.)

C) Pag-IBIG (HDMF)

What to file: Complaint for non-remittance/non-registration.

Where: Any Pag-IBIG branch (Employer Services/Member Services). Bring your evidence file.

What happens next:

Pag-IBIG audits the employer and assesses unpaid employee savings and employer share plus penalties.
Missing months can block short-term loans and housing-related benefits; once the employer settles, months should post and count toward eligibility.
Pag-IBIG may pursue civil/criminal remedies against officers for willful violations.

Can/should you file with DOLE or the Prosecutor?

DOLE (labor standards): If deductions were taken from wages and not remitted, that’s a serious labor standards issue. DOLE inspections/Compliance Orders can pressure employers, and DOLE can refer or coordinate with SSS/PhilHealth/Pag-IBIG. It’s often helpful to file with DOLE alongside the agencies.
City/LGU Business Permits/SEC/DTI: Some LGUs/SEC consider social-insurance compliance in permitting/monitoring; attaching your agency complaints can prompt attention.
City/Provincial Prosecutor: The agencies typically build the case and endorse criminal complaints under their enabling laws. You may consult counsel about directly filing a criminal complaint for willful non-remittance (especially if the employer is shuttering or officers are absconding), but coordinating with the agencies is usually more efficient.

Step-by-step filing flow (practical)

Assemble your evidence (see checklist).
Draft a short, factual affidavit (sample below).
File with SSS, PhilHealth, and Pag-IBIG (and optionally DOLE) and get receipts/control numbers.
Cooperate in the audit: you may be asked for interviews or additional proof.
Track your contribution postings monthly; once posted, confirm your benefit/loan eligibility.
If the employer closes or ghosts: still file. Agencies can pursue officers personally (and collect from assets/receivables, where allowed).

Sample documents you can use

1) Letter to Employer (HR/Payroll)

Subject: Request for Remittance/Posting of SSS, PhilHealth, and Pag-IBIG Contributions

Dear [HR/Payroll/Responsible Officer],

I am [Your Name], employed as [Position] from [Start Date] to [Present/End Date]. My payslips show deductions for SSS, PhilHealth, and Pag-IBIG, but my online records reflect missing/unposted contributions for: [List months/years].

Kindly remit and/or correct the postings within ten (10) working days and provide proof (official receipts/reference numbers). Otherwise, I will escalate this to SSS, PhilHealth, Pag-IBIG, and DOLE.

Attached: copies of payslips and screenshots of contribution records.

Sincerely,
[Your Name]
[SSS No. / PhilHealth No. / Pag-IBIG No.]

2) Affidavit of Non-Remittance (to attach to agency complaints)

AFFIDAVIT

I, [Your Name], Filipino, of legal age, with address at [Address], after being duly sworn, state:

1. I worked for [Employer Legal Name], located at [Address], as [Position] from [Start Date] to [End/Present].
2. My payslips show deductions for SSS, PhilHealth, and Pag-IBIG for these periods: [List].
3. As shown in the attached official member records, the said deductions were not remitted/posted for the same periods.
4. Despite my written request dated [Date], the employer failed/refused to remit or correct the postings.
5. I am filing this complaint to request audit, assessment, and enforcement against the employer and responsible officers, and to have my contributions properly credited.

[Signature over Printed Name]
[Date]

(Notarize if asked; bring original ID.)

What penalties do employers face?

Each agency’s law imposes assessments (principal + employer share + penalties/interest), and administrative/criminal sanctions for willful violations. Penalties are substantial and accrue until paid. Corporate officers and responsible payroll/HR personnel can face personal liability. (Exact rates, fines, and jail terms are set by statute and implementing rules and can change—branch staff will apply the current schedule.)

Special situations

Mismatched names/IDs: If HR paid but used a wrong SS/PhilHealth/Pag-IBIG number or misspelled your name, ask the agency how to reconcile payments to your account (you may need a member data correction plus employer’s proof of payment).
Kasambahays (household workers): Household employers must register and remit. You can file the same way; bring proof of domestic employment (e.g., written agreement, text messages, pay acknowledgments).
Seafarers: Manning agencies/shipowners are responsible as employers. File against them if contributions are missing.
OFWs / project-based / casual workers: Coverage and who remits can vary; if you worked for a Philippine employer, they’re generally responsible while you are their employee.
Resigned/terminated workers: You can file after leaving. Keep your records.
Company closed/dissolved: Still file. Agencies can run after responsible officers and may use collection remedies against assets/receivables.

Practical tips that help cases move

Organize your file by month: payslip + missing entry screenshot side-by-side.
Name the responsible people (owner, president, HR/payroll head) if you know them.
Be specific: “No remittance for Jan–Jun 2024 despite ₱[amount] deductions per payslips attached.”
Stay reachable and respond quickly to agency calls/emails.
Keep copies of everything stamped “received” with dates.

FAQs

Can I just pay the missing employee share myself? For employee-status months, no—the employer is legally obliged to remit both shares. Paying on your own can complicate enforcement. Focus on the complaint so the employer’s entire obligation (including penalties and their share) is collected and properly posted.

Will I still get my SSS/PhilHealth/Pag-IBIG benefits? Often yes, once records are corrected or upon proof of actual employment/deductions. For urgent claims, ask the branch about processing while enforcement is ongoing—procedures exist in some scenarios.

Can my employer go to jail? Willful non-remittance/non-registration can be criminal. Agencies decide whether to recommend/file criminal cases while they also collect arrears.

Do I get “my deductions” back in cash? No. Contributions are credited to your accounts/eligibility. The enforcement aims to post the missing months and protect your benefits.

How long do I have to complain? Don’t wait—penalties accrue and records affect benefits. While agencies have their own prescriptive periods for actions, early filing helps audits and evidence.

Employer side: how they usually fix it (for reference)

Register the employer and employee (if missing).
Reconstruct payroll, prepare correct reports, and pay principal + employer share + penalties.
File corrections for misposted contributions.
Coordinate with agencies on any payment programs that may be available (from time to time).

One-page action plan

Verify your SSS/PhilHealth/Pag-IBIG histories and match vs payslips.
Write HR with a 10-day deadline; keep proof.
File complaints at SSS, PhilHealth, Pag-IBIG (bring copies; ask for control numbers).
Optionally file with DOLE, attaching your agency complaints and evidence.
Track postings and follow up until months are credited; then confirm benefit/loan eligibility.

Final notes

Bring two copies of everything; have receiving staff stamp and date your copy.
If you need legal help, consider consulting a private lawyer or approaching PAO (if eligible for their services).
Keep your tone factual and documentation-heavy. Agencies respond fastest to clear, organized files.

If you want, tell me your situation (what months are missing and what your payslips show), and I’ll turn it into ready-to-print complaint packets for each agency.