Non-Remittance of SSS Contributions: How to File a DOLE Complaint Against Your Employer

A comprehensive guide under Philippine labor and social-security law (updated to RA 11199, 2025)

1. Overview

The Social Security System (SSS) is funded by mandatory monthly contributions shared by employers and employees. When an employer deducts the employee’s share but fails to remit both shares to the SSS on time, it commits non-remittance. This is not merely a civil breach; it is a labor-standards violation actionable before the Department of Labor and Employment (DOLE) and a criminal offense under the Social Security Act of 2018 (Republic Act No. 11199).

2. Legal Foundations

Source	Key Provisions
RA 11199 (SSS Act of 2018)	• §22: Employers must remit contributions on or before the deadlines set by SSS. • §24(f) & §28: 3 % per month penalty on delinquent amounts; imprisonment of 6 years & 1 day to 12 years and/or up to ₱20,000 fine. • §24(a): SSS may enforce collection or prosecute within 20 years from delinquency.
Labor Code (as amended)	• Art. 128: DOLE visitorial and enforcement power over labor-standards violations, including SSS non-remittance. • Art. 305: Money claims prescribe in 3 years from cause of action.
DOLE Department Order No. 107-10	Establishes the Single-Entry Approach (SEnA)—mandatory 30-day conciliation-mediation before formal complaint.
2011 NLRC Rules of Procedure	Provides formal litigation route if issues remain unresolved after DOLE referral.

3. Employer Obligations & Employee Rights

Employers must

Register employees with SSS within 30 days of hiring.
Withhold the employee share, add their counterpart share, and remit the total on the 10th, 15th, 20th, or last day of the following month (depending on employer ID).
Keep contribution records and issue payslips reflecting deductions.

Employees have the right to

Inspect their Contribution Ledger (R-5 postings) via My.SSS portal.
Demand retroactive posting plus interest if under- or non-remitted.
File complaints with DOLE, SSS, or both, without fear of retaliation (Art. 118, Labor Code).

4. Confirming Non-Remittance

Create or log into your My.SSS account.
Navigate to “Contribution Inquiry” and compare posted amounts versus payslips.
Print or screenshot missing months as preliminary proof.
Secure copies of:
- Employment contract and latest payslips.
- SSS E-1/RS-1 form or SSS employment records.
- Any written communication with employer on the issue.

5. Remedies: Choosing the Right Forum

Forum	What it can do	Best for
SSS (Collection & Prosecution Division)	• Conduct desk audit. • Impose 3 % monthly penalty. • File criminal case with DOJ. • Issue a Warrant of Distraint/Levy on employer assets.	Large-scale or systemic delinquency; recovery of full penalties.
DOLE Field/Regional Office	• Exercise visitorial power; order compliance and payment of equivalent amounts to SSS. • Issue Compliance Order enforceable via Writ of Execution. • Refer to NLRC if disputes of facts or employer contests exist.	Quick relief for individuals or small groups; blended with wage-related claims.
NLRC	Adjudicate money claims if: (a) employer contests DOLE inspection findings, or (b) claim arises after dismissal/quit.	When mediation fails or case is already under NLRC jurisdiction.

Tip: You may pursue parallel actions—an administrative (DOLE) complaint and a criminal referral through SSS—for maximum leverage.

6. Step-by-Step: Filing a DOLE Complaint

6.1. File a SEnA Request for Assistance (RFA)

Visit the DOLE Regional/Field Office where you work(ed).
Fill out the RFA Form (check the box “Non-remittance of SSS contributions”).
Attach documentary evidence (printouts, payslips, ID).
Attend the mandatory conciliation-mediation conference within 5 days of filing.
- If settlement is reached, employer remits and submits proof to SSS.
- If not, the SEnA officer issues a Referral Letter to the appropriate office (e.g., Labor Inspectorate or NLRC).

6.2. Labor Standards Inspection (if referred)

DOLE inspector conducts on-site inspection without prior notice.
Inspector serves Notice of Results; employer has 10 days to show proof of payment.
If employer ignores or contests, DOLE Regional Director may issue a Compliance Order.

6.3. Enforcement

Failure to comply may lead to Writ of Execution—Sheriff may garnish bank accounts or levy property.
Findings may be forwarded to SSS for criminal prosecution.

7. Timelines & Prescription

Action	Prescriptive Period	Basis
SSS collection/prosecution	20 years from when contribution became due	RA 11199 §24(f)
Labor-standards money claims (DOLE/NLRC)	3 years from each missed remittance	Labor Code Art. 305
Illegal deduction (if employer withheld but did not remit)	3 years	Labor Code Art. 305

Practical note: Because DOLE proceedings suspend the running of prescription, filing early preserves your rights.

8. Penalties & Employer Defenses

Civil & Criminal Penalties

3 % per month penalty until fully paid.
SSS may impose ₱8,000–₱20,000 administrative fine.
Criminal liability: Prisión mayor (6 y 1 d to 12 y) + fine (up to ₱20,000).
Corporate officers directly responsible for remittance (e.g., President, Treasurer) are personally liable.

Common—but weak—defenses

“We are awaiting funds.” → Lack of funds is not a defense (§22).
“Employee is no longer with us.” → Liability attaches during employment period.
“Employee is already covered by a private plan.” → SSS coverage is compulsory; private plans are supplemental only.

9. Interaction with Other Benefits

Maternity, sickness, unemployment, and retirement benefits depend on posted contributions. Late posting after a complaint may restore entitlement, but delays benefit release.
PhilHealth and Pag-IBIG contribution issues may be added to the same DOLE complaint for consolidated settlement.

10. Practical Tips for Employees

Monitor contributions quarterly via My.SSS.
Preserve payslips—they prove salary base and deductions.
Talk to HR first; keep written proof of follow-ups.
File early—within the 3-year money-claim window.
Group complaints with co-workers carry more weight.
Coordinate with SSS Account Officer for simultaneous collection.
Keep DOLE documents—Referral Letter, Compliance Order—for future reference or NLRC filing.

11. Frequently Asked Questions

Question	Answer
Can I resign and still file?	Yes. Employment need not be current; prescription periods apply.
Will I need a lawyer?	SEnA and DOLE inspection phases are lawyer-friendly but not required. For NLRC or criminal cases, legal assistance is recommended.
What if my employer already issued me a Certificate of Contribution?	If SSS records do not reflect it, the certificate is useless; demand actual posting.
Does filing a DOLE complaint stop me from suing in court?	No. Administrative, civil, and criminal remedies may proceed independently.
Can remote-work employees file in their home province?	Yes—file where the work is performed or where the employer is located.

12. Sample Timeline (Illustrative)

Day	Action
Day 0	Discover missing contributions; gather payslips & My.SSS printouts.
Day 5	File SEnA RFA at DOLE Region IV-A.
Day 10	Attend first conciliation; employer fails to appear.
Day 15	SEnA officer issues Referral to Labor Standards Inspection.
Day 40	DOLE inspector issues Notice of Results; employer given 10 days.
Day 55	Employer still non-compliant; Compliance Order issued.
Day 65	DOLE sheriff serves Writ of Execution; employer pays delinquency + penalty; SSS posts contributions retroactively.

13. Key Takeaways

Non-remittance is both a labor-standards and criminal violation.
DOLE offers the fastest administrative route through SEnA and inspection.
SSS retains the power to collect with stiff penalties and prosecute corporate officers.
Act promptly within the 3-year labor-claim prescriptive period and preserve documentary evidence.
Combining DOLE, SSS, and NLRC strategies maximizes the chances of full recovery plus penalties.

By understanding the statutory framework and procedural steps outlined above, employees can assert their rights effectively and ensure that employers honor their obligation to remit SSS contributions.