Executive summary

If your former employer deducted SSS, PhilHealth, or Pag-IBIG (HDMF) contributions from your pay but failed to remit them, the general rule is: those deductions must be remitted to the proper agency (with penalties and surcharges charged to the employer), not refunded by the government to you. If the employer refuses or is unable to remit, you may pursue (1) administrative enforcement through SSS/PhilHealth/Pag-IBIG, (2) a labor money-claim or illegal deduction case (and, where applicable, (3) criminal/administrative sanctions against the employer or its officers). After resigning, you can—and should—have your records corrected; resignation does not bar you from seeking remedies.

The legal landscape at a glance

SSS (Social Security System) — Employer must register employees, deduct the employee share, add the employer share, and remit on time. Late or non-remittance exposes the employer (and certain officers) to penalties, surcharges, and possible criminal liability under the SSS charter.
PhilHealth — Employers must enroll employees, deduct the employee share, add the employer share, and remit within the prescribed deadlines. Late/non-remittance likewise triggers penalties and enforcement, with administrative and criminal provisions in its charter and IRR.
Pag-IBIG/HDMF — Same core duty: enroll, withhold, counterpart, and timely remit; non-compliance leads to surcharges, interest, and sanctions under the HDMF law and rules.
Labor Code & DOLE rules — Employers may not make unlawful deductions; failure to remit mandatory deductions that were taken from wages can be treated as an illegal deduction and/or conversion/misappropriation. Money claims (including unlawful deductions) generally prescribe in three (3) years) from when the cause of action accrued.
Tax overlay — Statutory contributions are non-taxable benefits; however, if amounts were deducted but not remitted, year-end payroll records may be inaccurate. Employers are expected to correct payroll and BIR forms when remediation occurs.

Key implication: The default remedy is remittance and posting to your accounts (so your benefits and loan eligibility are protected), not a cash refund from the agencies. A refund from the employer to you is appropriate if (a) the deduction was illegal/overstated (e.g., charged both shares to you) or (b) the employer cannot or will not remit despite being legally obliged—then you may claim the wrongly deducted amounts (plus damages) against the employer.

What counts as “unremitted” and why it matters

Unposted periods — Your online member records show gaps for months where payroll shows deductions.
Partial posting — Only the employee share appears settled (rare), or months are marked late while your payslips show timely deductions.
Systemic non-remittance — Multiple employees with missing postings for the same periods—often discovered during resignation/clearance or when applying for a benefit/loan.

Practical effects on you

SSS: Missing contributions can reduce or delay eligibility for sickness, maternity, unemployment, and retirement benefits; they can also affect loan eligibility and the computation of the Monthly Salary Credit (MSC).
PhilHealth: Gaps can jeopardize benefit eligibility (e.g., case rate benefits) tied to contribution sufficiency in look-back periods.
Pag-IBIG: Missing postings lower savings (TAV) and can delay loan eligibility (multi-purpose, calamity, housing), which depend on the number of paid contributions.

Refund vs. Remittance: which outcome should you pursue?

Target outcome (best for you): Have the employer remit and post the deducted months to each agency. This preserves your benefit history and avoids future eligibility problems. Penalties and surcharges are on the employer, not on you.
When a “refund” from employer makes sense:
- The deduction was excessive or unlawful (e.g., employer charged you the employer share, deducted beyond the legal rate/ceiling, or deducted while you were not yet covered).
- The employer is defunct/insolvent or refuses to remit despite demand—then you can recover the withheld amounts (plus damages and interest) as an illegal deduction/money claim. You will still want to self-continue coverage going forward (see below), but the missing historic months may remain unresolved unless the agencies collect from the employer.

Note: The agencies do not refund to members amounts that never reached them. They will pursue the employer to collect and post. Your “refund” claim—if any—is against the employer.

Step-by-step playbook after resignation

1) Audit and secure your documents

Get your records:
- SSS: Contribution list/“posting” via My.SSS and a static info or employment history printout.
- PhilHealth: Member portal contribution history (or certification from branch).
- Pag-IBIG: TAV (Total Accumulated Value)/contribution ledger via Virtual Pag-IBIG or branch.
Collect employer evidence: Payslips, payroll summaries, Form R-5 (SSS payment return) or proof of electronic remittances if given, Certificate of Employment (COE), clearance, any emails acknowledging deductions.
Make a matrix listing: month, amount deducted, what should have been remitted, and whether it’s posted.

2) Write a formal demand letter to the employer

Demand remittance and posting within a reasonable period (e.g., 10 business days).
Ask for proofs of remittance (transaction references or official receipts) and amended reports to the agencies.
State that failure will lead to agency complaints, labor money-claims (with damages), and potential criminal/administrative action.

(Short sample clause you can adapt)

“You deducted statutory contributions from my salaries for [months]. These remain unremitted as shown by my member records. Kindly remit and cause posting with SSS/PhilHealth/Pag-IBIG and furnish proof within 10 business days. Otherwise I will pursue enforcement with the agencies and file a money-claim for illegal deductions and damages.”

3) Trigger agency enforcement

SSS: File a delinquency/complaint report with your evidence. SSS can audit, assess surcharges/interest, garnish assets, and file cases. Request expedited posting once employer settles.
PhilHealth: File a report of non-remittance; PhilHealth can assess contributions and penalties, issue compliance orders, and coordinate with DOLE.
Pag-IBIG: Report non-remittance; HDMF can assess, impose surcharges/interest, and undertake collection/ legal action.
Ask each agency to notify you upon posting, and to preserve benefit eligibility where rules allow pending employer settlement.

4) Use DOLE–SEnA (Single-Entry Approach) for quick mediation

File a Request for Assistance at DOLE to compel the employer to remit (or refund if deductions were illegal/excessive) without immediately litigating. Many cases settle at this stage.

5) Escalate, if needed

NLRC/Arbiters (for private sector): File a money-claim for illegal deductions/ damages, or unpaid wages/benefits related to the unremitted amounts. Typical prescriptive period for money claims is 3 years from accrual—file early.
Criminal/administrative action: For willful failure to remit, agencies may independently prosecute or you may execute a complaint-affidavit to support enforcement against responsible officers.
Corporate veil: In egregious cases, agency/tribunal findings may reach responsible officers directly under special laws.

Special scenarios

Over-deduction or charging you the employer share → Seek a refund from the employer for the excess; require correct remittance at lawful rates. If the month’s lawful contribution was not remitted, push for remittance (not a refund) of the lawful amount.
Employer is closed/nowhere to be found → File with each agency so they can assess and collect (they have stronger tools than private suits). Meanwhile, consider shifting your coverage to Voluntary/Self-Employed (SSS) or Individual-paying (PhilHealth, Pag-IBIG) going forward to avoid new gaps. Coordinate with SSS before making any “catch-up” payments yourself to prevent double-paying for past months the employer may still be forced to settle.
You need a benefit now (e.g., PhilHealth confinement, SSS sickness/maternity) but records show a gap caused by the employer → File both the benefit claim and a contribution dispute citing employer non-remittance; ask the agency to hold or provisionally process per their rules while enforcement runs against the employer. Bring your payslips and demand letter.
Pag-IBIG provident withdrawals → You can withdraw savings only under specific grounds (e.g., maturity, retirement, disability, etc.). Unremitted deductions are not in your TAV; press the employer (with HDMF’s help) to pay so they appear in your account.

Evidence you’ll need (and why)

Payslips & payroll registers — prove the deduction from your wages.
Employment records — prove coverage period.
Member ledgers/online printouts — prove gaps in postings.
Correspondence — shows the employer’s knowledge and any admissions.
Affidavits from co-workers (if needed) — corroborate pattern of non-remittance.

Remedies mapped to outcomes

Your goal	Primary path	What you get
Post missing months	Agency enforcement (SSS/PhilHealth/Pag-IBIG) + DOLE mediation	Contributions posted, benefits protected; employer pays penalties/surcharges
Get your money back for illegal/excess deductions	DOLE–SEnA → NLRC money-claim if needed	Cash refund + possible damages/interest
Sanction bad actors	Agency complaint → possible prosecution/administrative case	Fines/penalties; potential criminal liability for those responsible
Immediate coverage continuity	Change to Voluntary/Individual-paying status (prospective)	Avoids new gaps; does not fix past months unless employer pays

Practical tips to avoid common traps

Prefer posting over refund. A refund from the employer without agency posting still leaves your benefit history broken.
Don’t double-pay past months on your own without guidance; you could later find the employer was forced to remit, causing duplicates that are hard to unwind.
Act within time limits. File early to avoid prescription problems on money claims and to help the agencies pursue fresher records.
Keep communications written. Email your demand; log all follow-ups; save screenshots of online ledgers with timestamps.
Watch year-end forms. If remediation happens, request corrected payroll and BIR forms to match the final posted contributions.

FAQs

1) Can I get a cash refund from SSS/PhilHealth/Pag-IBIG for unremitted deductions? No. The agencies didn’t receive the money. They will collect from the employer and post to your account.

2) What if I already resigned—can I still pursue this? Yes. Resignation doesn’t waive your rights. You can file with the agencies, DOLE–SEnA, and, if needed, NLRC.

3) Will the employer be penalized for late remittance? Yes. Each agency imposes surcharges/interest and penalties (rates set by their charters/IRRs). These are on the employer, not on you.

4) My employer says “it will be posted eventually.” Should I wait? No. File now so the agencies can compel and monitor compliance. Delays can affect your benefit eligibility.

5) Can I sue for damages? Yes, where warranted (e.g., if non-remittance caused you to lose a benefit or incur expenses). Consult counsel on the best forum and theory of damages.

Minimal templates (adapt as needed)

A. Demand letter subject line: “Demand for Remittance and Posting of Statutory Contributions Deducted from Wages — [Your Name], [Covered Months]”

B. Core paragraph: “I write to demand immediate remittance and posting of SSS, PhilHealth, and Pag-IBIG contributions deducted from my salaries for [months], as reflected in attached payslips, which remain unposted in my member records. Kindly remit and provide documentary proof within 10 business days. Failing which, I will file complaints with SSS/PhilHealth/Pag-IBIG and pursue appropriate labor, administrative, and criminal actions.”

Bottom line

After resignation, your best protection is to force posting of all deducted months through agency enforcement, using DOLE–SEnA to nudge quick compliance. Seek a refund from the employer only for illegal or excess deductions or when remittance won’t happen—then pursue money-claims (and damages) while still maintaining your prospective coverage as an individual-paying member.

This material is for general information only and is not a substitute for legal advice tailored to your facts. If substantial sums or benefits are at stake, consult a Philippine labor or social legislation practitioner for case-specific strategy and filings.