In the Philippines, the timely and accurate remittance of social security and health insurance contributions is not merely a corporate responsibility; it is a mandatory legal obligation. Under the Social Security Act of 2018 (R.A. 11199), the National Health Insurance Act (R.A. 7875, as amended), and the Pag-IBIG Fund Law (R.A. 9679), employers are mandated to deduct contributions from their employees' salaries and remit them, along with the employer's share, to the respective government agencies.

Failure to do so constitutes a criminal offense and a violation of labor rights. If your employer has deducted these amounts from your pay but failed to remit them, or has failed to register you entirely, you have several legal avenues for redress.

1. Verification of Contributions

Before filing a formal complaint, it is essential to secure documentary evidence of the non-payment.

SSS: Check your "Actual Premiums" via the My.SSS portal or the SSS Mobile App.
PhilHealth: Access the Member Portal on the PhilHealth website or request a Member Data Record (MDR).
Pag-IBIG: Use the Virtual Pag-IBIG platform or call their 24/7 hotline to verify your contribution history.
Evidence: Collect your payslips for the months in question. These serve as proof that the employer deducted the amounts from your wages, making the failure to remit an act of Estafa or misappropriation of funds.

2. Reporting to the Social Security System (SSS)

The SSS is particularly aggressive in pursuing delinquent employers under the "Run After Contribution Evaders" (RACE) program.

Where to file: Visit the SSS branch that has jurisdiction over your employer’s registered business address.
The Process:

Submit a formal written complaint or an affidavit detailing the period of non-payment.
Attach copies of payslips or your Employment Contract.
The SSS will issue a Letter of Authority (LOA) to audit the company's payroll records.

Penalties: Employers may face imprisonment (6 to 12 years) and a 2% monthly penalty on all unpaid contributions.

3. Reporting to PhilHealth

Non-remittance to PhilHealth can result in a denial of benefits when you or your dependents are hospitalized, making this a time-sensitive issue.

Where to file: The PhilHealth Regional Office or the Local Health Insurance Office (LHIO).
The Process: File a complaint with the Legal Service Office of PhilHealth.
Penalties: Violations carry fines ranging from ₱5,000 to ₱50,000 per affected employee, and the employer is legally liable to pay the cost of the hospitalization benefits the employee should have received.

4. Reporting to Pag-IBIG Fund (HDMF)

Failure to remit Pag-IBIG contributions prevents employees from accessing housing loans and short-term (salary) loans.

Where to file: The Member Services Support Division at any Pag-IBIG branch.
The Process: You may submit a written complaint or an "Employer Delinquency Report." Pag-IBIG typically attempts to settle the matter through a billing notice before proceeding to legal action.
Penalties: Employers are liable for the unpaid contributions plus a penalty of 1/10 of 1% per day of delay.

5. Filing a Labor Case via DOLE and NLRC

If the non-payment of contributions is part of a larger issue (such as illegal dismissal or underpayment of wages), you may take the following route:

Single Entry Approach (SEnA): This is the initial administrative mandatory conciliation-mediation process at the Department of Labor and Employment (DOLE). A mediator will try to help you and your employer reach a settlement.
National Labor Relations Commission (NLRC): If SEnA fails, you can file a formal Position Paper. The Labor Arbiter can order the employer to pay all delinquent contributions as part of the money claims.

6. Key Legal Protections

Non-Diminution of Benefits: Employers cannot stop paying contributions simply because they are facing financial difficulties.
Protection Against Retaliation: Under the Labor Code, it is unlawful for an employer to terminate or discriminate against an employee for filing a complaint or testifying in a proceeding against the employer.
Criminal Liability: In the Philippines, the president, managing head, or directors of a corporation can be held personally and criminally liable for the non-remittance of SSS, PhilHealth, and Pag-IBIG contributions.

Summary of Actions

Agency	Primary Document Needed	Penalty for Employer
SSS	Payslips / Affidavit	6-12 years imprisonment + 2% monthly interest
PhilHealth	Payslips / MDR	Fine + Payment of missed hospital bills
Pag-IBIG	Payslips / Loan Eligibility Check	0.1% daily penalty
DOLE	SEnA Request for Assistance	Compliance Orders / Business Permit Revocation