(Philippine legal context)

I. Overview

In the Philippines, Social Security System (SSS) coverage is compulsory for almost all private-sector employees. Employers are legally obligated to:

Register themselves and their employees with SSS;
Deduct the employee’s share of contributions from wages;
Pay both the employer’s share and employee’s share; and
Remit these contributions to SSS on time.

When an employer fails to remit contributions—especially where amounts are deducted from salary but not turned over—this is not just a civil issue; it may also be an administrative, labor, and criminal offense.

This article explains, in Philippine legal context:

The legal framework for SSS contributions
Employer obligations and liabilities
Your rights as an employee
Practical, step-by-step actions you can take
How this affects your SSS benefits
Options if you’ve already resigned or been terminated

Note: This is general information and not a substitute for advice from a lawyer or direct guidance from SSS or government agencies.

II. Legal Framework

Key laws and regulations governing SSS contributions include:

Republic Act No. 11199 – The Social Security Act of 2018 (which amended RA 8282)
Implementing rules and SSS circulars on contributions and penalties
Labor Code provisions related to wages, benefits, and employer obligations

Under RA 11199, SSS membership is mandatory for:

Private sector employees (including those in the informal sector who qualify as employees)
Domestic workers (kasambahay) meeting the minimum wage coverage
Employees in cooperatives and similar entities

III. Employer Obligations

1. Registration and Reporting

An employer must:

Register with SSS as an employer.
Register/report all employees so that they are properly covered.
Use the correct SSS number of each employee in all records and reports.

Failure to report an employee is itself a violation, even if contributions are later paid.

2. Deduction and Payment of Contributions

Each month, the employer must:

Compute the contribution based on the employee’s Monthly Salary Credit (MSC).
Deduct the employee’s share from payroll.
Add the employer’s share (larger portion).
Remit the total to SSS within the deadlines set by SSS (usually within the following month according to SSS schedules and payment channels).

3. Prohibition Against Non-Remittance

If an employer deducts contributions from your salary but does not remit them to SSS, this is a serious violation. It can be considered:

A violation of RA 11199; and
A possible form of estafa (swindling) or qualified theft, since money was taken from you for a specific purpose and not used as intended.

IV. How Non-Remittance Affects You

Failure to remit contributions may result in:

Missing or incomplete contribution records under your SSS number.
Difficulty or denial of:
- Sickness benefits
- Maternity benefits
- Disability benefits
- Retirement and death benefits
- Salary and calamity loans

Some SSS benefits require a minimum number of contributions within a certain period (e.g., at least so many monthly contributions, and a minimum number within the last 12 months or so before contingency). Missing contributions can cause you to fail eligibility requirements.

However, SSS coverage is meant to be compulsory and continuous, and SSS can pursue employers for delinquencies. In some situations, if you can show that contributions were actually deducted from your salary, that can support SSS action against your employer and possibly help preserve your entitlement.

V. Signs Your Employer May Not Be Remitting Contributions

You should be suspicious if:

Your SSS online (My.SSS) contributions record shows no contributions or large gaps, even though you’ve been employed and seeing deductions.
Your loan applications or benefit claims are denied due to insufficient contributions, which doesn’t match your length of employment.
HR or management refuses to provide proof of SSS payments, receipts, or contribution records.
Co-workers report similar problems or failed loan applications.

VI. Step-by-Step: What You Should Do

Step 1: Verify Your Actual SSS Contribution Record

You need to confirm whether the problem is:

Non-registration
Non-reporting
Under-remittance (less than required)
Non-remittance (none at all)

How to verify:

Create or log in to your My.SSS account (if you have one) and check your contributions.
If you cannot access online:
- Visit an SSS branch and request a Contribution Printout or official statement under your SSS number.
- Bring valid ID and your SSS number.

Check whether:

Contributions for the months/years you worked are recorded.
There are gaps that do not match your employment.

Keep copies or screenshots of these records.

Step 2: Gather Evidence

Collect all documents showing you were employed and contributions were supposed to be paid:

Payslips showing SSS contributions deducted
Employment contract or appointment letter
Company ID and any company records showing your status and dates of employment
Any certificates of employment (COE)
Emails or memos showing your employment and payroll details
Screenshots or printouts of your SSS contributions showing the gaps

The key is to show:

You were an employee;
Amounts were deducted from your salary for SSS;
Contributions are not reflected in your SSS record.

Step 3: Raise the Issue with Your Employer (If Safe to Do So)

Before going to SSS or government agencies, you can formally write your employer:

Address it to HR, payroll, or the owner/management.
State the periods where contributions are missing.
Attach your SSS printout and payslips.
Politely request:
- Immediate remittance of all due contributions; and
- Written confirmation or official SSS receipts.

Keep a copy of your letter and proof that they received it (e.g., email, signed acknowledgement, or messenger receipt).

If you fear retaliation (e.g., being fired or harassed), you may skip this step and go directly to SSS or DOLE, or file a complaint together with co-workers.

Step 4: File a Complaint or Report with SSS

If the employer refuses to act, delays, or you want official intervention:

Go to an SSS branch with:
- A valid ID
- Your SSS number
- Contribution printout showing missing contributions
- Payslips and employment documents
- Any written communication you had with the employer
Inform SSS that you want to file a complaint for employer delinquency or non-remittance.
SSS staff may ask you to:
- Fill up a data form or complaint form;
- Provide copies of evidence;
- Give details: employer’s name, address, dates of employment, salary, deductions.
SSS will then evaluate and may:
- Conduct an employer investigation or audit;
- Issue billing or demand letters to the employer;
- Impose penalties and interest on delayed remittances;
- Recommend or initiate criminal action for repeated or serious violations.

SSS is primarily concerned with getting the contributions paid and protecting the fund, but your complaint is a key trigger for action.

Step 5: Consider a Labor Complaint (DOLE or NLRC)

Non-remittance of SSS contributions can also be raised as a labor issue, especially where:

You are still employed and suffering ongoing deductions without remittance; or
You have resigned/been terminated and the employer still refuses to fix contribution defects.

Possible venues:

DOLE Regional Office
- For issues with ongoing employment, wage-related violations, and labor standards.
- You can file a complaint/Request for Assistance (RFA).
National Labor Relations Commission (NLRC)
- For money claims and certain labor disputes, often involving separated employees.

In a labor case, you can demand:

Payment equivalent to unremitted contributions as part of your money claims;
Damages (depending on evidence and circumstances);
In some cases, moral and exemplary damages if bad faith is shown.

Labor tribunals typically order the employer to comply with lawful obligations, which may include fixing SSS contributions and paying amounts due.

Step 6: Explore Criminal Remedies (For Serious or Repeated Violations)

If your employer:

Deducted SSS contributions from your salary;
Never remitted them; and
Refuses or ignores demands,

this can rise to the level of criminal liability under RA 11199 and possibly the Revised Penal Code (e.g., estafa).

In practice:

SSS may help initiate or endorse criminal complaints when employers persistently fail to comply.
You or your lawyer may file a complaint directly with the Office of the City or Provincial Prosecutor where the employer operates.

Criminal liability may include:

Fines
Imprisonment for responsible corporate officers (owner, president, managing director, etc.)
Continuing obligations to remit contributions and pay penalties

VII. Employer Liabilities in Detail

1. Administrative and Civil Liability

An employer who fails to remit SSS contributions may be liable for:

Unpaid contributions (both employer and employee shares)
Penalties, often computed as a percentage per month of delay (penalty rates are set by law and SSS rules)
Interest and surcharges as may be applicable
Additional assessments or charges for falsified or underreported wages

These amounts can quickly accumulate, especially over many years and several employees.

2. Criminal Liability Under the Social Security Act

Common criminal violations related to contributions include:

Failure to register as an employer
Failure to report employees for coverage
Failure to remit contributions due for employees
Deducting but not remitting employee contributions
Misrepresentation or falsification of reports and wage amounts

The law makes the officers of the corporation (president, general manager, managing partner, etc.) personally liable if they knowingly or willfully violate the law.

Sanctions may include:

Imprisonment (often measured in years, especially for serious or repeated violations)
Fines within ranges specified in RA 11199
Or both, at the discretion of the court

VIII. How SSS Handles Delinquent Employers

Once SSS confirms delinquency, it can:

Issue demand letters and assessments to the employer.
Impose penalties for late or non-remittance.
File collection cases or enforce collection through legal means (e.g., attachment, levy on property, garnishment of bank accounts, depending on law and court orders).
Coordinate with other government agencies (e.g., BIR, SEC, LGUs) to encourage or compel compliance.
Recommend criminal prosecution of responsible officers.

Employees do not have to shoulder these penalties; they are charged to the employer.

IX. Special Situations

1. You Have Already Resigned or Been Terminated

You can still:

Check your SSS records for contributions during your employment.
File complaints with SSS, DOLE, and/or the NLRC regarding unremitted contributions.
Use your:
- COE
- Payslips
- Separation documents
- Final pay documents as proof of employment.

Separation does not erase the employer’s obligations. Non-remittance is still a violation that can be pursued.

2. Contractual, Project-Based, or Probationary Employees

If you are:

Project-based,
Seasonal,
Probationary, or
Fixed-term

but you meet the requirements for SSS coverage (e.g., not an independent contractor, enough working days, under an employer-employee relationship), the employer must still:

Register you, and
Remit your SSS contributions for the periods you worked.

Your employment status label doesn’t change the legal SSS obligations if an employer–employee relationship exists.

3. Kasambahay and Household Employers

For kasambahay (domestic workers):

Household employers are still SSS employers.
They must register and remit contributions.
Failure to do so can be reported to SSS and DOLE.

4. Overseas Filipino Workers (OFWs)

For land-based OFWs, SSS coverage can be voluntary, but some employers (Philippine-based agencies) may still undertake to remit SSS contributions. For sea-based OFWs who are considered employees of manning agencies, SSS contributions may be compulsory.

If your employer or agency undertook to remit contributions and failed, similar complaints may be lodged.

X. Practical Tips to Protect Yourself

Register with SSS early and secure your SSS number before or as soon as you start working.
Sign up for My.SSS and regularly check your contributions (e.g., quarterly).
Keep payslips and employment documents as long-term records, especially when moving between jobs.
If you see missing contributions, act early:
- Ask HR/payroll in writing;
- If not resolved, report to SSS.
If you’re worried about retaliation:
- Try to involve co-workers (group complaints may be harder to ignore);
- Consider confidential consultation with a lawyer or legal aid group.

XI. Sample Simple Letter to Employer

You may adapt something like this:

Subject: Request for Clarification on SSS Contributions

Dear [HR Manager / Owner],

I am [Your Name], employed as [Position] from [Date] to [Date/present]. Upon checking my SSS contribution record, I noticed that there are no/insufficient contributions posted for the period [state months/years].

My payslips show that SSS contributions have been regularly deducted from my salary. In view of this, may I respectfully request clarification and confirmation that all SSS contributions corresponding to my employment have been correctly remitted to SSS, and that any discrepancies will be rectified as soon as possible.

I am attaching a copy of my SSS contribution printout and relevant payslips for your reference.

Thank you and I hope for your prompt attention to this matter.

Sincerely, [Your Name] [SSS No.]

Send by email or in writing, and keep proof of sending.

XII. Frequently Asked Questions

1. Can I still get SSS benefits if my employer didn’t remit contributions? Possibly, but it depends on the number and timing of contributions on your record. Missing contributions can cause you to fall short of eligibility requirements, especially for short-term benefits. SSS may take your complaint into account and pursue your employer, but the safest approach is to act early and work to correct your record.

2. Can my employer legally deduct SSS contributions but delay remitting them? Employers sometimes remit on scheduled cut-off dates. But prolonged failure to remit, especially over several months, is a violation. Once deductions are made, the employer has a legal duty to remit within the periods set by SSS.

3. I don’t have payslips. Can I still complain? Yes. Other evidence—COE, witness statements from co-workers, internal memos, employment contracts, time records—can help show that you were employed and that contributions should have been made. SSS can conduct its own investigation as well.

4. Will I get fired if I complain? Retaliation is illegal, but it may still happen in practice. If you’re still employed and worried:

Consider filing the complaint together with co-workers.
Seek help from DOLE, legal aid offices, or unions if available.

5. Are SSS penalties charged to me as the employee? No. Penalties for late or non-remittance are generally charged to the employer, not to you. The employer cannot legally pass these penalties to you through further deductions.

XIII. Final Takeaways

SSS coverage is not optional; it is a legal right of employees and a legal duty of employers.
Non-remittance of contributions—especially when contributions are deducted from your pay—is a serious violation with administrative, civil, and criminal consequences.
You should:
1. Verify your SSS contributions;
2. Gather evidence;
3. Raise the issue with your employer where safe;
4. Report to SSS; and
5. Use labor and, if necessary, criminal remedies.

If significant amounts or long periods are involved, or if your employer is persistently uncooperative, it is wise to consult a lawyer or legal aid group to assess your specific situation, preserve evidence properly, and choose the best legal strategy.