Overview

In the Philippines, employers are legally required to deduct employee contributions and remit both employee and employer shares to the Social Security System (SSS), PhilHealth, and the Home Development Mutual Fund (Pag-IBIG). These contributions are not optional benefits; they are statutory obligations meant to protect workers through social insurance, health coverage, and housing savings.

If you discover that your employer failed to remit contributions before you resigned, you are not powerless. The law provides multiple remedies—administrative, civil, and even criminal—depending on the agency involved and on the nature of the violation.

This article explains your rights, how to confirm non-remittance, what steps to take, what cases you may file, what outcomes to expect, and how to protect yourself going forward.

Your Rights Under Philippine Law

1. SSS

The Social Security Act of 2018 (Republic Act No. 11199) obligates employers to:

Register employees with SSS.
Deduct employee contributions.
Remit contributions on time.
Submit accurate employment and contribution records.

Failure to remit, especially when deductions were made from your salary, can expose the employer to:

Liability for unremitted contributions plus penalties.
Criminal prosecution in serious cases.
Obligation to pay benefits that should have been covered.

2. PhilHealth

Under the National Health Insurance Act (as amended, including R.A. 11223 on Universal Health Care), employers must:

Register employees.
Deduct employee premiums.
Remit both shares promptly.
Keep records and submit reports.

Non-remittance may lead to:

Payment of unpaid premiums with interest/penalties.
Administrative sanctions.
Possible fraud or criminal implications if deductions were taken but not remitted.

3. Pag-IBIG

Under Pag-IBIG Fund laws and related HDMF rules, employers must:

Register employees.
Deduct employee contributions.
Remit employer and employee shares monthly.
Report accurate data.

Non-remittance results in:

Employer liability for unpaid contributions, penalties, and damages.
Administrative action and possible prosecution for willful violations.

How Non-Remittance Usually Happens

Understanding the pattern helps frame your complaint:

No deductions were made (employer simply skipped compliance).
Deductions were made but not remitted (the more serious scenario, as it may amount to misappropriation).
Partial remittance or incorrect reporting (e.g., wrong salary base).
Employer remitted late causing gaps/penalties.
Employer registered you late, so early months show no contributions.

Step 1: Verify Your Contribution Records

Before taking action, confirm the facts with each agency.

SSS

Check your SSS contribution history through:

My.SSS portal
SSS branch inquiry Look for missing months, underreported salary base, or zero remittances despite deductions.

PhilHealth

Check your PhilHealth premium payment record via:

PhilHealth Member Portal
PhilHealth branch Identify months not covered or premiums not posted.

Pag-IBIG

Check your HDMF contribution record via:

Virtual Pag-IBIG
Pag-IBIG branch Look for missing contributions and months not reflected.

Tip: screenshot/print records showing gaps. These are key evidence.

Step 2: Gather Evidence

You’ll want to collect proof that:

You were employed, and
Contributions were deducted (or should have been remitted).

Useful documents include:

Payslips showing SSS/PhilHealth/Pag-IBIG deductions
Employment contract
Certificate of Employment / clearance papers
Resignation letter and acceptance
Company ID, email directives, HR memos
Bank payroll records (if payslips unavailable)
Any written inquiries you made to HR and their replies

If payslips show deductions but records show no remittance, that’s strong support for a complaint.

Step 3: Try an Initial Written Demand (Optional but Helpful)

Although not strictly required, a firm written request can:

Resolve things faster,
Create a paper trail showing you acted in good faith.

Your letter/email should:

State the missing months,
Attach evidence (payslips + agency records),
Demand remittance and correction within a reasonable time,
Ask for proof of remittance once done.

Even if the employer ignores this, it strengthens your case later.

Step 4: File Complaints With the Proper Agencies

You can file separately with each agency. This is often the most direct route.

A. SSS Complaint

You may file at:

SSS branch (Employer Compliance / Collection)
SSS hotline or online channels

Possible actions by SSS:

Employer audit/investigation
Assessment of unremitted contributions + penalty
Issuance of demand letter and collection case
Criminal case referral if willful and with deductions

B. PhilHealth Complaint

File at:

PhilHealth Local Health Insurance Office (LHIO)
PhilHealth Action Center / formal complaint desk

Possible actions by PhilHealth:

Employer verification audit
Premium assessment + penalties
Orders to remit and correct employee records
Administrative or legal proceedings

C. Pag-IBIG Complaint

File at:

Pag-IBIG branch (Employer Accounts / Compliance)
Virtual Pag-IBIG or written complaint channels

Possible actions by Pag-IBIG:

Employer compliance check
Billing of arrears + penalties
Administrative action
Legal case for willful non-compliance

Step 5: Consider a DOLE / NLRC Labor Case (When Appropriate)

The Department of Labor and Employment (DOLE) and the National Labor Relations Commission (NLRC) typically handle employment-related monetary claims. Non-remittance can become a labor case when it involves:

Illegal deductions from salary,
Damage to benefits,
Refusal to release documents due to disputes,
Retaliation, final pay withholding, or constructive dismissal issues tied to the remittance problem.

Where to file

DOLE Single Entry Approach (SEnA) for conciliation/mediation first.
If unresolved, escalate to NLRC for adjudication.

Potential claims

Refund of unlawfully deducted but unremitted amounts
Damages (actual, moral, exemplary in egregious cases)
Attorney’s fees
Compulsion to correct employment records
Claims related to final pay if withheld

Note: DOLE/NLRC does not replace the role of SSS/PhilHealth/Pag-IBIG. You can pursue both tracks in parallel.

What If You Resigned Already?

Resignation does not erase employer liability. The obligation to remit:

Covers your past months of service,
Still exists even after separation,
Includes penalties that the employer must pay.

You remain entitled to:

Correct posting of contributions,
Retroactive remittance,
Accurate salary credit reporting,
Restoration of benefit eligibility.

How Long Do These Cases Take?

Timelines vary, but generally:

Agency compliance processes often start with audits and demand letters.
Employers sometimes settle quickly once investigated.
Criminal or full-blown legal cases may take longer.

The important point: your filing triggers enforcement and prevents the issue from quietly disappearing.

Possible Outcomes You Can Expect

Retroactive remittance
- Employer pays missed amounts and penalties.
- Your member records get updated.
Correction of salary credits
- If underreported, employer is ordered to correct the base.
Refund of deductions
- If deductions were made but never remitted, you may get refund through labor channels or settlement.
Employer sanctions
- Fines, penalties, disqualification from bids/permits, or prosecution in severe cases.
Restoration of benefits
- Once remitted, your claims and loans become valid again (subject to agency rules).

Special Situations

1. Employer Is Insolvent or Closed

You can still file with agencies. They may:

Run after owners/officers personally in some cases,
Pursue collection through legal means.

If recovery is difficult, at minimum you establish a formal record for future legal enforcement.

2. You Need Benefits Now (e.g., Sickness/Maternity/Loan)

Tell the agency you need immediate coverage review. They may:

Require employer settlement first,
Allow provisional processing depending on policy,
Pursue employer liability if benefits were blocked due to remittance failure.

3. Your New Employer Wants Updated Records

You can show:

Your complaint filing receipt, and
Member record printouts. New employment continues your membership even while old arrears are being resolved.

4. Misclassification (Treated as Contractor)

If you were labeled “freelance/consultant” but functioned as a regular employee, you may also file for:

labor-only contracting / employee misclassification which strengthens your claim for mandatory contributions.

Risks and Protections Against Retaliation

Since you already resigned, retaliation is less likely, but some employers may:

Threaten blacklisting,
Withhold final pay or COE,
Pressure you into signing waivers.

Protections and reminders:

A waiver cannot legalize an illegal act (non-remittance).
Withholding final pay/COE for illegal reasons is itself a labor violation.
Keep communication in writing.

Practical Tips to Protect Yourself

Check contributions regularly even while employed.
Keep payslips and employment documents.
Don’t sign quitclaims that waive statutory rights.
File early once you confirm gaps.
Be precise in reports (months missing, amounts deducted).
Stay calm and document everything.

Frequently Asked Questions

Q: Can I pay the missing contributions myself?

Generally, no for employed months—those are employer obligations. Paying voluntarily can complicate enforcement. Agencies usually pursue the employer for employed-period arrears.

Q: What if no deductions were made from my salary?

The employer still violated the law by not remitting. You can still file a complaint. Non-deduction doesn’t excuse non-registration or non-remittance.

Q: Will filing affect my future employment?

Legally, it shouldn’t. Complaints are confidential in practice. You’re enforcing statutory rights, not “causing trouble.”

Q: Is it worth filing if the missing period is short?

Yes. Even a few months can affect:

SSS benefit eligibility and credited years,
PhilHealth coverage validity,
Pag-IBIG loan and dividend computations.

Bottom Line

If your employer failed to remit SSS, PhilHealth, and Pag-IBIG contributions before you resigned:

Verify the missing contributions with each agency.
Collect evidence (payslips + agency records).
Send a written demand if you want a quick settlement route.
File complaints with SSS, PhilHealth, and Pag-IBIG.
Use DOLE/SEnA/NLRC if deductions were taken or damages exist.

Resignation does not remove employer responsibility. The system is designed to allow former employees to enforce these rights—and agencies take non-remittance seriously, particularly when payroll deductions were made.

If you want, I can draft a clean, agency-ready complaint letter you can tailor for each of the three institutions.