If your employer failed to pay your SSS contributions for three years, Philippine law is very much on your side. This isn’t just a “workplace problem” – it’s a statutory violation with clear remedies and penalties.

Below is a comprehensive guide in legal-article style, focused on the Philippine context.

I. Legal Framework: Why SSS Contributions Are Mandatory

Under the Social Security Act of 2018 (Republic Act No. 11199), coverage and contribution to the Social Security System (SSS) is mandatory for:

All private sector employees (with few exemptions)
Their employers, who are legally required to:
- Register themselves and their employees with SSS
- Deduct the employee’s share of contributions from salary
- Remit both employee’s share + employer’s share to SSS on time

Failure to remit SSS contributions is not a mere administrative lapse. It can involve:

Civil liability: payment of unpaid contributions, penalties, and interests
Criminal liability: fines and possible imprisonment for responsible officers

II. What It Means if Your Employer Didn’t Pay for Three Years

“Failure to pay SSS contributions for three years” can mean any of the following:

No remittance at all
- The employer did not remit both its share and your share, even if the amount was deducted from your salary.
Partial remittance
- The employer remitted only some months, or only the employer’s share but not the employee’s, or vice versa.
Delayed remittance
- The employer remitted contributions very late, leading to penalties.

A. Legal Consequences for the Employer

Under RA 11199 and its implementing rules, employers who fail to remit contributions:

Are liable to SSS for:
- All unpaid contributions (employer + employee shares)
- Penalties (commonly computed as a percentage per month of delay)
May face criminal prosecution, including:
- Fines
- Imprisonment of responsible officers (e.g., owner, managing partner, president, HR head, etc.), depending on circumstances and court findings
May face collection actions by SSS, such as:
- Issuance of warrants of distraint, levy, or garnishment
- Civil suits to recover unpaid contributions and penalties

B. Consequences for You as an Employee

The immediate impact on you:

Your SSS online record (Member Data / Contributions) may show:
- Missing months or years
- Gaps that affect:
  - Eligibility for benefits (sickness, maternity, unemployment, disability, retirement, funeral, death)
  - Amount of benefit (since it’s often based on number of contributions and average monthly salary credit)

Important: Generally, SSS will not deny your benefits just because your employer was negligent; however, processing can be more complicated. SSS may:

Still process your claim and pursue your employer for the deficiency, or
Ask you to assist in establishing proof of employment and compensation if records are incomplete.

III. Your Rights as an Employee

If your employer did not remit SSS contributions for three years, you have the right to:

Demand proper registration and remittance
Ask for an explanation from your employer
Verify and correct your records directly with SSS
File a complaint against your employer with:
- SSS (for contributions issues and enforcement)
- Department of Labor and Employment (DOLE) for labor standards violations
Testify or provide evidence in any legal case involving unpaid contributions

You cannot be legally made to “waive” your SSS coverage or benefits. Any such waiver is contrary to law and contrary to public policy.

IV. How to Check if Your Contributions Were Really Unpaid

Before taking action, confirm the situation.

Step 1: Check Your SSS Contributions

You can typically verify through:

SSS Online (My.SSS) Account / SSS Mobile App – view your posted contributions; or
SSS Branch – request a Contribution Printout or Employee Static Information.

Red flags:

Entire years of “0” contributions despite continuous employment
Contributions stopped being posted even if you were still working and receiving pay
Contributions posted are lower than expected given your actual salary

Step 2: Compare With Your Payslips / Salary Records

Look for:

Deductions labeled “SSS Contribution” on payslips or payroll records
Signed documents acknowledging salary deductions for SSS

If SSS deductions appear on your payslips but no remittance appears in SSS records, this strongly indicates employer failure or misappropriation.

V. What You Should Do: Practical Steps

1. Talk to Your Employer (Optional but Sometimes Helpful)

You may first:

Ask HR or accounting:
- Why contributions are missing
- Whether they have begun or intend to settle with SSS
Request proof of remittance:
- Copies of SSS R-5 / Payment Receipts
- Contribution Collection Lists (R-3) or equivalent

Sometimes, employers are already in the process of settling with SSS. However, you are not required to simply wait and hope.

2. Gather Evidence

Collect and keep copies of:

Employment contract / appointment letter / job offer
Company ID, COE (Certificate of Employment)
Payslips, payroll records, bank payroll entries
Any emails or letters acknowledging:
- Your employment
- SSS deductions
- Promises to remit or fix contributions

These documents help prove:

That you were an employee
Your salary level (for correct contribution amount)
That deductions were made but not remitted (if applicable)

3. Go to SSS and Report the Non-Remittance

You can personally report your employer’s failure to pay contributions at an SSS branch. You may:

Present your identification and SSS number
Ask for a copy of your Contribution record
Inform SSS that your employer failed to remit for three years
Provide:
- Employer name, address, and contact details
- Period of employment
- Evidence (payslips, COE, etc.)

SSS may then:

Conduct an investigation or inspection
Call in your employer
Assess unpaid contributions and penalties
Initiate collection or legal action against the employer

You may also file a written complaint / report if the branch requires a formal document.

4. Filing a Formal Complaint Against the Employer

There are several possible avenues:

a. Administrative & Collection Actions via SSS

SSS may:
- Issue demand letters
- File a case to collect unpaid contributions and penalties
- Recommend criminal prosecution for violation of RA 11199

You usually cooperate with SSS by:

Submitting documents
Appearing as a witness, if necessary

b. Complaint with DOLE (Labor Standards Violation)

Non-remittance of mandatory government contributions (SSS, PhilHealth, Pag-IBIG) is recognized as a labor standards violation, particularly if deductions were made from wages but not remitted.

You can:

File a complaint at the DOLE Regional / Field Office where your workplace is located
Include:
- Nature of employment
- Period of non-remittance
- Evidence of deductions

DOLE may conduct inspection / mediation and coordinate with SSS.

c. Criminal Complaint (Through SSS or Prosecutor)

Depending on the facts, especially if contributions were deducted from wages and not remitted, there may be:

Possible charges such as violation of RA 11199 and related provisions

These cases usually proceed with SSS’ legal department and/or the government prosecutor. Your role: complainant and witness.

VI. Will You Still Get Your SSS Benefits?

This is usually the biggest fear: “If my employer didn’t pay, do I lose my benefits?”

General Principles

SSS coverage is compulsory by law.
- Your right to benefits does not simply vanish because the employer was negligent.
SSS can still grant benefits based on:
- Contributions that are posted
- Any credited service or periods recognized under SSS rules
- Subsequent payments / settlements by the employer
In some cases, SSS may require:
- Proof of employment and compensation
- Certification from employer (if cooperative)
- Alternative evidence (payslips, COE, etc.) if employer is uncooperative
For short-term benefits (e.g., sickness, maternity, unemployment), eligibility depends on:
- Having the required number of posted contributions within a certain period.

If employers later remit the missing contributions (even late and with penalties), this can retroactively improve your qualification and benefit amounts.

VII. Special Scenarios

A. You Already Resigned or Were Terminated

Even if you no longer work there:

You can still:
- Report the employer to SSS and DOLE
- Ask SSS to assess and collect the unpaid contributions
Your previous employer remains liable for the period you worked for them, regardless of your current employment status.

B. The Company Closed Down

If the company has:

Ceased operations, dissolved, or shut down its office:

SSS may still:

Pursue the business owner(s) or corporate officers
Attempt collection from remaining assets or via legal remedies

You can still file or pursue benefits from SSS based on whatever contributions are or can be credited to you, but some enforcement realities (e.g., no assets) can make collection on the employer’s side harder. That does not automatically extinguish your membership rights with SSS.

C. You Worked Off the Books (No Formal Contract / No SSS Registration)

Even if the employer:

Never registered you with SSS
Paid you in cash “off the books”

You may still prove:

Employer-employee relationship using:
- Witnesses
- Texts / chats
- Photos
- Work schedules
- Other documents

If SSS recognizes the relationship, the employer can be made liable for:

Back registration
Back contributions plus penalties

VIII. Time Limits and Prescriptive Periods

In law, prescription refers to the time limit for filing claims or actions.

Key points, in simplified form:

The right of SSS to collect unpaid contributions is subject to prescriptive rules under RA 11199 and related laws, but these rules are often interpreted in favor of protecting social security coverage.
In many social legislation contexts, courts may lean toward liberal interpretation to protect employees, especially where the employer’s failure is intentional or continuous.

Although technical details on prescription can be complex, for ordinary employees the safest practical mindset is:

Do not delay. The longer you wait, the more complicated record reconstruction becomes, and the harder some claims may be to enforce.

IX. Can You Personally Pay the Missing Contributions?

Generally:

You cannot simply “pay” the missing employee share on your own for periods when an employer-employee relationship existed. Contributions for employment periods are shared responsibilities, with clear employer obligations.
SSS may allow voluntary membership or self-employed contributions after you cease to be an employee or if you register as self-employed, but that does not erase your employer’s duty for your past employment period.

Voluntarily paying as a self-employed or voluntary member helps future coverage, but it does not automatically fix gaps caused by an employer’s non-remittance.

X. Practical Tips for Protecting Yourself Going Forward

Regularly check your SSS contributions (online or via the app) – at least once or twice a year.
Keep your payslips and COEs; they are invaluable when disputes arise.
If you start a new job:
- Verify with HR that you are reported to SSS
- Check your record after a few months to see if contributions are actually being posted.
If you notice missing contributions:
- Act immediately – approach your employer, then SSS if there is no clear resolution.

XI. When to Consult a Lawyer

While many SSS issues can be handled through the SSS branch and DOLE, you should strongly consider consulting a Philippine labor or social legislation lawyer if:

Your employer:
- Refuses to cooperate
- Retaliates or threatens you for raising the issue
The non-remittance involves large amounts and/or long periods
You are about to file or appeal a significant SSS benefit claim (e.g., disability, death, retirement) and missing contributions critically affect your entitlement

A lawyer can:

Evaluate whether a separate civil or criminal case is advisable
Help you coordinate with SSS and DOLE
Protect you from harassment or illegal dismissal if you are still employed

XII. Summary

If your employer failed to pay your SSS contributions for three years:

It is a violation of RA 11199 and may involve civil and criminal liability for the employer.
You retain your status and rights as an SSS member; the law is designed to protect employees, not punish them for their employer’s negligence.
You should:
1. Verify your contributions with SSS.
2. Gather evidence (payslips, COE, etc.).
3. Report the non-remittance to SSS and, where appropriate, DOLE.
4. Consider legal advice for serious or complex cases.

This information is for general guidance on the Philippine legal framework. For advice tailored to your specific circumstances, including strategy and case evaluation, it’s best to consult a qualified Philippine lawyer or directly coordinate with SSS and DOLE.