Overview

In the Philippines, SSS coverage and contributions are mandatory for most private-sector employees. Employers must (1) register, (2) report employees and their correct compensation, and (3) remit both the employer share and the employee share (deducted from wages) on time and in the correct amounts.

Two common problems arise after an employee leaves a company:

Non-remittance / delinquency – the employer deducted your employee share but did not remit it to SSS, or failed to pay altogether.
Underreporting – the employer remitted, but reported a lower Monthly Salary Credit (MSC) than your true compensation, reducing your future benefits.

Both can affect loans, sickness/maternity claims, disability, and especially retirement benefits—but the law also provides remedies, and employers face serious liabilities.

Practical rule: Treat this as both a records problem (correcting posting/salary credit) and an enforcement problem (compelling the employer to pay what’s due).

The Legal Framework (Philippine Context)

1) Mandatory coverage and employer duties

Under the Social Security Act of 2018 (Republic Act No. 11199) and SSS rules, employers are generally required to:

Register the business and employees with SSS
Report employees’ correct compensation basis used to determine MSC
Deduct the employee share properly and remit total contributions (employee + employer shares) within prescribed deadlines
Maintain payroll and contribution records and present them when required

2) Employer liability for failure to remit or for misreporting

If an employer fails to remit contributions—especially after making salary deductions—SSS treats the employer as delinquent, and can pursue:

Civil/administrative collection (assessments, demands, audits, levies, etc.)
Penalties/surcharges for late or non-payment (rates and mechanics are set by law/SSS regulations; historically these have been significant and accrue over time)
Criminal liability (non-remittance is prosecutable; officers responsible may be charged)

Key point: In many cases, SSS runs after the employer, but you often need to initiate action by filing a complaint and providing proof.

3) Employee protection principle

As a policy matter, social legislation aims not to prejudice employees due to employer wrongdoing. In practice, however, your online record may still show missing/low contributions until SSS posts corrections or collects from the employer, so you should act early—especially if you will file a benefit claim soon.

Why This Matters: Effects on Benefits and Records

If contributions were not remitted

Your contribution history may show gaps.
You may be delayed or denied initially for loans/benefits that require a certain number of posted contributions.
SSS may later post retroactive contributions once resolved, but timing matters if you need benefits now.

If salary was underreported (wrong MSC)

Your contributions may appear posted, but at a lower MSC.
This can reduce:
- Sickness and maternity benefit computations (where applicable)
- Disability benefits
- Retirement pension (biggest long-term impact)
- Death benefits for beneficiaries

Step 1: Confirm the Problem (Document the Evidence)

A. Check your SSS contribution record

Do at least two checks:

My.SSS portal / app (view contributions per month, employer name, and posted MSC)
SSS branch inquiry (if online details are incomplete or employer name differs due to reporting issues)

Look for:

Missing months during your employment
Contributions posted but MSC is unexpectedly low
Employer not appearing at all
Employer name mismatch (e.g., parent company, agency, or old registration)

B. Gather proof of employment and pay

SSS cases are evidence-driven. Prepare:

Proof you worked there

Certificate of Employment (COE)
Employment contract / appointment letter
Company ID, clearance, resignation acceptance
Emails/HR documents showing employment dates

Proof of deductions and actual salary

Payslips showing SSS deductions
Payroll register copies (if you have them)
Bank statements showing net pay consistent with payslips
BIR Form 2316 (often persuasive for compensation level and employment period)
Other compensation proof (commission statements, time records, etc.)

If you still have access to old payslips and 2316, that’s usually enough to start.

Step 2: Decide Which Case You Have (and What You Want Fixed)

Case A: Non-remittance (missing contributions)

Goal: Have SSS collect and post the missing contributions (and penalties) from the employer.

Case B: Underreported salary (low MSC)

Goal: Correct your MSC/salary base and have the employer pay the deficiency contributions (difference between what should have been remitted and what was remitted).

Case C: Both

Common in practice. Treat it as:

Posting issue (missing months) + deficiency issue (low MSC months)

Step 3: Try a Direct Resolution (Optional but Often Helpful)

Before filing, you may send a written request to your former employer/HR:

Ask for a contribution remittance history and explanation
Request they file corrections with SSS and pay deficiencies
Ask for copies of payroll/contribution schedules they submitted

This can work when:

The issue is a clerical error or late posting
The employer wants to avoid an SSS case

But do not let this drag on. If you need benefits soon or the employer is evasive, proceed to SSS promptly.

Step 4: File the Right Complaint with SSS

Where to file

Go to an SSS branch (typically where the employer is registered or where you reside, depending on SSS practice) and ask for the process to file a complaint for:

Delinquent employer / non-remittance, and/or
Underreported contributions / request for correction of MSC

SSS will usually route cases through member services and/or the SSS Legal / Compliance / Collection functions (names vary by branch structure).

What to submit

Bring originals and copies of:

Valid IDs
SSS number and personal details
Proof of employment period
Payslips showing SSS deductions
2316 and other wage proof (especially for underreporting)

What SSS typically does next

Depending on the situation, SSS may:

Validate employer reports and your membership/employment history
Require the employer to produce payroll and contribution records
Conduct an audit/examination of employer records
Compute delinquency/deficiency and issue billing/demand
Pursue collection through administrative and legal means
Where warranted, initiate criminal action against responsible officers

Your role often includes providing documents, executing an affidavit, and appearing as witness if a case is filed.

Step 5: Understand SSS Enforcement Options (Why Employers Take This Seriously)

SSS generally has multiple tools (civil/administrative and criminal) to enforce compliance. While exact steps can vary by case, you should understand the categories:

A. Administrative/civil collection

Formal assessments for unpaid/deficient contributions
Demands and negotiated settlement/payment arrangements
Measures that may include levies, garnishment, or execution processes under SSS authority and applicable rules (depending on the case posture)

B. Criminal prosecution

Failure to remit contributions—especially after deducting from wages—can lead to criminal liability. In practice, responsible corporate officers (not just the company as an abstract entity) may be targeted if they were the ones obliged to ensure remittance.

Important practical notes

Employers sometimes offer to “just refund” your deductions. That may not fix your SSS record.
Even if the employer “settles,” SSS may still decide to proceed depending on policy and the stage of the case.
You usually want the outcome where SSS posts the missing/adjusted contributions, not merely where you receive cash.

Step 6: If You Need a Benefit Now (While the Case Is Pending)

If you urgently need to file for an SSS benefit (sickness, maternity, disability, retirement, etc.) and your record is missing/incorrect:

Inform SSS immediately that the employer is delinquent or underreporting and that you have proof of deductions/employment.
Ask the branch about interim handling for benefit claims involving delinquent employers.
Submit complete documentation early so SSS can evaluate whether your claim can proceed while collection is pursued.

In real-world processing, incomplete posting can slow claims—so bring proof and start the correction/complaint process as early as possible.

Step 7: Consider Parallel Remedies (DOLE/NLRC) — When Appropriate

SSS primarily handles SSS compliance, posting, and collection. But you may also consider labor remedies if:

The employer deducted SSS contributions but did not remit (this can support money claims and may be treated as an unlawful withholding/misappropriation issue in labor context)
You need recovery of amounts or damages connected to employer’s wrongful deductions or record manipulations
You have other unpaid wages/benefits claims and want a consolidated labor case

Caution: Parallel actions can be strategic, but they can also be time-consuming. If your main goal is fixing your SSS record and protecting benefits, starting with SSS is usually the most direct path.

Special Situations and How to Handle Them

1) Employer is closed, bankrupt, or cannot be found

Still file with SSS. Provide:

Last known address, business registration info (if known)
Documents proving employment and deductions SSS may still pursue responsible persons and/or attempt collection through available records.

2) You were hired through an agency (contracting/subcontracting)

Determine who your legal employer was for SSS reporting:

If the agency is the employer of record, they should remit.
If the principal controlled employment and the arrangement is questionable, SSS/DOLE issues may overlap. Bring your contract and deployment papers.

3) You were labeled “consultant” but treated like an employee

Misclassification happens. If you were functionally an employee (control test indicators), SSS may treat coverage as compulsory. These cases can be contested and evidence-heavy—prepare strong proof of the employment relationship and control.

4) Employer reported only “basic pay” but excluded regular taxable allowances/commissions

For underreporting disputes, what matters is what compensation should be included under SSS rules and circulars. If your payslips show regular components that should have been part of the reporting base, provide full payroll breakdowns. (Not all pay items are necessarily included the same way in all contexts; documentation is crucial.)

5) Name mismatch or multiple SSS numbers

If you have duplicate records or name issues, resolve your member data first (unification/correction) so that contributions can be properly posted.

Practical Tips That Increase Your Chances of a Fast, Successful Resolution

Bring payslips showing SSS deductions. They’re among the strongest proofs.
Bring BIR Form 2316 to establish compensation level and employment period.
Write down:
- exact employment dates
- employer’s registered name and address (even if old)
- HR/payroll contact persons (if known)
Be ready to execute an affidavit and attend conferences if required.
Keep screenshots/printouts of your contribution record before and after filing for tracking.
If you are near retirement age or planning to claim benefits soon, treat this as urgent.

Common Questions

“If my employer deducted SSS from my salary, do I automatically get credited even if they didn’t remit?”

Not automatically. The deduction is powerful evidence against the employer, but SSS posting typically requires remittance or a corrective process. Filing with SSS is the path to compel payment and posting.

“Can my former employer fix this without an SSS case?”

Sometimes, yes—if they voluntarily pay arrears/deficiencies and submit corrected reports. But if they refuse or delay, SSS enforcement is the mechanism.

“Will I get in trouble for my employer’s failure?”

No. The legal duty to remit is on the employer. Your job is to provide proof and pursue correction.

“What if the employer says they already paid but my record doesn’t show it?”

That could be a posting/allocation issue (wrong SSS number, wrong name, wrong period reference, etc.). Bring proof; SSS can reconcile, but it may require employer cooperation.

“Should I accept a cash refund of my SSS deductions?”

A refund does not necessarily restore your SSS record or benefits. If your goal is benefits protection, push for proper remittance and posting.

A Simple Action Checklist (Do This in Order)

Download/print your SSS contribution history and mark missing/low months.
Collect payslips + 2316 + COE/contract (at least).
Send a short written request to employer for correction/payment (optional).
File a complaint/request with SSS for delinquency/underreporting with your evidence.
Track the case and follow up until contributions are posted/corrected.
If you need benefits soon, file the benefit claim with SSS while disclosing the delinquency issue and attaching proof.
Consider labor remedies if you also need to recover money claims or address broader violations.

Final Notes

Cases involving underreported or unremitted SSS contributions are highly document-dependent. The good news is that the system is designed to pursue delinquent employers and protect members—but you usually must initiate the correction/enforcement process and submit the right proof.

If you tell me:

your employment dates,
whether the problem is “missing contributions,” “low MSC,” or both,
and what documents you have (payslips, 2316, COE),

I can draft a ready-to-submit SSS complaint narrative/affidavit outline and a demand letter to your former employer that matches the facts of your situation.