If your SSS contributions stopped while you are on “indefinite leave,” the first question is not simply who should pay. The real question is: are you still being paid, and does the employer-employee relationship still legally exist? In the Philippines, SSS contributions are normally handled through payroll: the employer deducts the employee share from salary, adds the employer share, and remits the total to SSS. But when leave becomes unpaid, extended, or “indefinite,” the answer becomes more practical and document-driven.

Quick Answer: Who Pays SSS During Indefinite Leave?

Situation	Who usually pays SSS?	Practical result
Paid vacation leave, paid sick leave, paid company leave	Employer deducts employee share and pays employer share	Contribution should continue through payroll
Partial unpaid leave but some salary is still paid for the month	Employer remits based on actual compensation for that month	Contribution may be lower depending on the salary bracket
Full-month leave without pay	No salary to deduct from; no employee share can be deducted	Usually no contribution is posted for that no-earnings month unless handled voluntarily or assessed by SSS
Maternity leave paid under RA 11210	Employer handles maternity benefit advance and applicable payroll obligations	Paid maternity period should be carefully reconciled with SSS records
Optional 30-day maternity leave extension without pay	Employee receives no pay for that extension	Usually no payroll contribution for the unpaid extension
Resigned, terminated, or separated employee	Employee may continue as a voluntary member	Employee shoulders the full voluntary contribution
Employer-forced “floating status” or suspension of work	Depends on legality, duration, and pay status	May become a labor issue if prolonged or undocumented

The important point: SSS contributions are not supposed to be casually stopped just because HR labels the situation “indefinite leave.” The payroll treatment must match the employee’s actual status, pay, and records.

What “Indefinite Leave” Means in Philippine Employment Practice

“Indefinite leave” is not a clean legal category by itself. In real workplaces, it may mean any of the following:

Approved personal leave without pay
Medical leave after company sick leave credits are exhausted
Study leave or family emergency leave
Maternity leave extension without pay
Preventive suspension
Company-imposed floating status
Temporary lay-off due to lack of work
Unofficial “do not report yet” arrangement
Employee is abroad but not formally separated
Employee stopped reporting but has not resigned

This distinction matters because SSS contributions are tied to employment coverage, salary or remuneration, and employer reporting obligations.

Under SSS rules, compulsory coverage applies to private-sector employees, including kasambahays, who are not over 60 years old. The SSS also defines an employee as a person performing services for an employer under an employer-employee relationship and receiving compensation for those services. Coverage for employees takes effect on the first day of employment. (Social Security System) (Social Security System)

For labor-law purposes, an employer cannot simply keep an employee in limbo forever. Under Article 301 of the Labor Code, a bona fide suspension of business operations or undertaking is generally limited to a period not exceeding six months; prolonged “floating” or no-work arrangements can create constructive dismissal issues if not properly handled. (BWC Dole)

Legal Basis: How SSS Contributions Are Supposed to Work

Employee share: deducted from salary or earnings

Under Republic Act No. 11199, or the Social Security Act of 2018, the employee contribution is deducted from the employee’s monthly salary, wage, compensation, or earnings. In simple terms, the employee share normally comes from actual pay.

SSS also explains that for employed members, the Monthly Salary Credit or MSC is based on the employee’s total actual remuneration from employment, subject to the statutory maximum MSC and the latest SSS contribution schedule. (Social Security System)

This is why a full month of pure leave without pay creates a practical problem: there is no salary from which to deduct the employee share.

Employer share: shouldered by the employer

RA 11199 separately provides that the employer pays the employer contribution with respect to covered employees, and the employer cannot directly or indirectly deduct or recover the employer share from the employee.

This is a very important protection. If your payslip, final pay, or back pay shows that the company charged you both the employee and employer shares, that should be questioned. The employer share is not supposed to be passed on to you as an employee.

Current contribution rate

Effective January 2025, SSS states that the Social Security contribution rate is 15% of the MSC, up to an MSC of ₱35,000. For employees, this is shared as 10% employer share and 5% employee share. The Employees’ Compensation contribution, where applicable, is paid only by the employer. (Social Security System)

SSS contributions for MSC above ₱20,000 up to the maximum MSC are credited to the member’s account under the Mandatory Provident Fund program, now called the MySSS Pension Booster. (Social Security System)

The Hard Part: What If There Is No Salary During Leave?

For a full month of leave without pay, the usual payroll logic is:

No salary is paid.
No employee share can be deducted.
No ordinary payroll remittance is generated for that no-pay month.
The employee may have a contribution gap unless the member pays under an allowed SSS category.

But there is an important legal caution. RA 11199 still speaks of employer contributions during employment, and older Supreme Court rulings recognized employer liability for the employer share when the employer-employee relationship continued despite months with no premium remittance. One well-known example is Franklin Baker Company of the Philippines v. Social Security System, where the Court discussed the rule that employers may be liable for the company share during months without remittance if the employer-employee relationship still existed. (Lawphil)

In practice, this means long unpaid leave should be documented carefully. A company should not simply say “no pay, no SSS” without keeping records showing the nature of the leave, the applicable months, whether the employee remained employed, whether the employee was placed on floating status, and whether there was actual compensation.

Common Scenarios

1. Approved personal leave without pay

Example: An employee asks for three months of unpaid leave to care for a parent, study, travel, or handle personal matters.

If there is no salary for the entire month, there is generally no employee share to deduct. The employee should expect a possible gap in SSS contributions for those months unless the employee pays voluntarily under SSS rules.

The employee should keep:

Approved leave form or email
HR confirmation that the leave is without pay
Payslips showing zero pay, if issued
My.SSS contribution screenshots before and after the leave
Any HR certification of employment status

2. Partial month unpaid leave

Example: You worked for 10 days, then went on leave without pay for the rest of the month.

Here, the employer should look at the actual salary or remuneration paid for that month and apply the SSS contribution table accordingly. SSS says the MSC for employed members is based on total actual remuneration from employment, not merely the regular monthly salary written in the employment contract. (Social Security System)

This is why contributions may appear lower for a month where you had many unpaid absences.

3. Paid leave

If you are on leave but still receiving salary, the employer should continue the normal SSS payroll process:

Deduct employee share from salary.
Add employer share.
Add EC contribution, where applicable.
Remit using the employer’s SSS payment process and PRN.

SSS lists employer duties to include deducting employee contributions based on gross monthly compensation and remitting them together with the employer share and EC contribution using the Payment Reference Number within the prescribed schedule. (Social Security System)

4. Maternity leave

Maternity leave is often confused with ordinary unpaid leave.

Under the SSS maternity benefit rules, a qualified female member must have paid at least three monthly contributions in the 12-month period immediately before the semester of childbirth, miscarriage, or emergency termination of pregnancy. SSS also explains that employed female members may receive full pay consisting of the SSS maternity benefit and, where applicable, the salary differential borne by the employer. (Social Security System)

For the statutory paid maternity leave period, payroll and SSS records should be handled carefully because the employer has duties relating to maternity notification, benefit advancement, reimbursement, and documentation. If the employee takes the additional 30-day extension without pay allowed under the Expanded Maternity Leave Law, that extension is different because it is specifically unpaid. SSS lists RA 11210 as the law increasing maternity leave to 105 days, with an option to extend for an additional 30 days without pay, and an additional 15 days for solo mothers. (Social Security System)

5. Long medical leave

If the employee is still receiving paid company sick leave, contributions should be handled like other paid leave.

If company sick leave has been exhausted and the employee is only receiving an SSS sickness benefit, the records should be checked carefully. SSS sickness benefit is a daily cash allowance for qualified members who cannot work due to sickness or injury, and qualification depends on contribution history, notification, and use of paid sick leave, among other requirements. (Social Security System)

In this situation, the employee should check both payroll records and My.SSS postings because not every sickness-related payment is treated the same way as ordinary salary.

6. Floating status or temporary lay-off

If the employer places an employee on floating status, temporary lay-off, or “no work, no pay” due to lack of work, this is not just an SSS issue. It is also a labor issue.

A lawful temporary suspension of work must be bona fide, documented, and generally time-limited. If the arrangement drags on indefinitely, the employee may need to examine whether the situation has effectively become constructive dismissal, retrenchment, redundancy, or another authorized-cause termination issue.

For SSS purposes, the key payroll question remains: was compensation paid for the month? But for labor-law purposes, the separate question is: was the employer legally allowed to keep the employee on that status for that long?

7. Foreign employees in the Philippines

Foreign nationals working in the Philippines may also be covered by Philippine social security rules depending on their employment arrangement, visa status, location of work, and any applicable social security agreement. SSS defines employers broadly to include domestic or foreign persons or entities carrying on business or activity in the Philippines and using the services of another person under their orders. (Social Security System)

Foreign employees should also keep identification and employment documents consistent. SSS accepts certain foreign-government-issued documents if they have an official English translation by the Philippine Embassy or Consulate when required. (Social Security System)

Can the Employee Pay SSS Voluntarily During Leave?

Sometimes, yes, but the employee must understand the consequence.

SSS defines a Voluntary Member as someone previously covered as an employee, self-employed person, or OFW with at least one valid posted contribution, who is no longer engaged or working under that category or has no income or earnings for a given period, and who chooses to continue paying contributions voluntarily. (Social Security System)

SSS also states that when a member generates a PRN and chooses “Voluntary Member” as the membership type, this automatically changes the membership status and is treated as a declaration that the member has ceased to be employed, self-employed, or an OFW, or had no income or earnings for the period covered by the voluntary contribution. (Social Security System)

That matters if you are technically still employed but only on approved leave. Before paying as a voluntary member for months when your employment technically continues, it is wise to make sure your HR records, SSS records, and leave documents do not contradict each other.

What Happens If You Do Not Pay During Unpaid Leave?

A gap in SSS contributions is not automatically fatal, but it can affect benefits.

SSS says a voluntary member who fails to remit contributions may only pay prospectively; months without posted contributions are considered gaps, and retroactive payment to fill those gaps is not allowed. SSS also states that benefits and loan privileges may still be availed of despite periods with no contributions, as long as the member satisfies the qualifying conditions for the specific benefit. (Social Security System)

This is especially important for benefits that look at contribution history within a specific period, such as sickness and maternity. For maternity benefit, SSS considers contributions paid in the 12-month period immediately preceding the semester of childbirth, miscarriage, or emergency termination of pregnancy, and contributions paid within or after the semester of contingency are not counted for benefit computation. (Social Security System)

Step-by-Step Guide: What To Do If Your SSS Stopped During Indefinite Leave

Identify the exact type of leave. Ask HR for a written document stating whether the leave is paid, unpaid, medical, maternity, suspension, floating status, or company-imposed temporary lay-off.
Check if you received any compensation for each month. Look at payslips, payroll summaries, cash vouchers, bank credits, and leave records. SSS contributions for employees are tied to actual remuneration from employment. (Social Security System)
Log in to My.SSS and check posted contributions. Review the applicable months one by one. Do not rely only on payslips because a deduction on a payslip does not always mean the contribution was posted.
Compare payslip deductions with SSS postings. If SSS was deducted from your salary but no contribution appears in My.SSS, ask HR or payroll for the PRN, payment receipt, and contribution collection details.
Ask whether the month was reported as no earnings. For full-month unpaid leave, payroll may have treated the month as zero compensation. Ask for a written explanation, especially if the leave is long.
Do not pay voluntary contributions blindly. Paying as a voluntary member may affect your SSS membership status declaration. SSS rules say selecting “Voluntary Member” through PRN generation can be treated as a declaration about your employment or earnings status for that period. (Social Security System)
If the employer deducted but did not remit, escalate. Employers who fail to report or remit may face unpaid contributions, penalties, damages, and criminal liability. SSS states that an employer who fails to report employees regardless of status violates the SS Law, and unpaid contributions may carry a 2% monthly penalty. (Social Security System)
If the leave is employer-imposed and prolonged, review the labor issue separately. A prolonged floating status or indefinite unpaid leave may require a labor-law analysis apart from SSS. The SSS contribution issue does not cure an illegal suspension of employment.

Documents To Keep

Document	Why it matters
Employment contract	Proves employment relationship and compensation terms
Leave approval, email, memo, or HR letter	Shows whether leave was paid or unpaid
Payslips for each affected month	Shows deductions, zero pay, or partial pay
Bank payroll credits	Confirms actual salary received
My.SSS contribution history	Shows whether contributions were posted
SSS PRN/payment receipts from employer, if available	Helps verify remittance
HR certification of leave status	Useful for SSS reconciliation or labor complaint
Medical certificate, maternity documents, or sickness notification	Supports special leave or benefit claims
Floating status or temporary lay-off notice	Relevant if leave was employer-imposed
DOLE notices or establishment reports, if any	Relevant for suspension, closure, retrenchment, or termination issues

Common Mistakes Employees and Employers Make

Mistake 1: Assuming “still employed” always means SSS is paid monthly

Employment status matters, but payroll compensation also matters. If there is truly no salary for a full month, there may be no employee share to deduct.

Mistake 2: Assuming “no work, no pay” solves everything

A company cannot use indefinite unpaid leave to avoid labor obligations. If the employee is effectively suspended from work for months without a lawful basis, the bigger issue may be constructive dismissal or illegal suspension.

Mistake 3: Deducting SSS but not remitting it

This is one of the most serious problems. If the employer deducted SSS from salary, the employee should see a corresponding posted contribution after processing. If not, request proof of remittance.

Mistake 4: Charging the employer share to the employee

The employer share is the employer’s obligation. RA 11199 prohibits the employer from deducting or recovering the employer contribution from the employee.

Mistake 5: Paying voluntary contributions without checking status

Voluntary payment can be useful, but it may also create a record that the member had ceased to be employed or had no income for that period. This should match the truth of the employee’s situation. (Social Security System)

Where To Check or Raise the Issue

Concern	Office or channel
Missing SSS posting	My.SSS, SSS branch, SSS employer servicing branch
Employer deducted but did not remit	SSS branch or SSS legal/enforcement channel
Wrong SSS number or posting error	SSS member services
Need PRN or voluntary payment	My.SSS or SSS Mobile App
Forced indefinite leave, floating status, or unpaid suspension	DOLE through SEnA, then NLRC if unresolved
Maternity or sickness benefit issue	SSS benefit section and employer HR/payroll

SSS requires use of the Payment Reference Number system for contribution payments through payment channels, and the PRN system was implemented to support real-time recording and posting of contributions. (Social Security System)

For regular employers, SSS has also reminded employers that the deadline for contribution remittance is generally the last day of the month following the applicable month, with payment accepted on the next working day if the deadline falls on a weekend or holiday. (Social Security System)

Frequently Asked Questions

Does my employer have to pay SSS while I am on indefinite leave without pay?

If you receive no salary for the entire month, there is usually no employee share to deduct, and many employers treat the month as a no-earnings month. However, because SSS law still ties employer obligations to covered employment and older cases recognized employer liability while employment continued, long unpaid leave should be documented and reconciled carefully.

Can I pay my own SSS while I am still on leave?

You may be able to pay as a voluntary member if you qualify, but be careful. SSS treats selection of “Voluntary Member” in PRN generation as a declaration about your employment or earnings status for that period. Make sure it matches your actual situation.

If my leave is paid, should SSS continue?

Yes. If you are receiving salary or paid leave, the employer should deduct your employee share, add the employer share, and remit the total contribution under the applicable SSS schedule.

What if HR deducted SSS but nothing appears in My.SSS?

Ask HR for the PRN, payment receipt, applicable month, and contribution collection details. If the employer deducted but did not remit, that may expose the employer to penalties and liability.

Can the employer deduct both employee and employer SSS shares from me?

No. The employer share is shouldered by the employer and cannot be recovered from the employee. Only the employee share is normally deducted from salary.

Does unpaid leave affect maternity or sickness benefits?

It can. Some benefits look at contributions during a specific qualifying period. If unpaid leave creates contribution gaps inside that period, benefit eligibility or computation may be affected.

Is indefinite floating status legal in the Philippines?

Not automatically. A temporary suspension of operations or work is generally time-limited and must be bona fide. If the employee is left without work and pay for too long without proper action, the issue may become constructive dismissal.

Are foreign employees covered by SSS during leave?

Foreign employees working in the Philippines may be covered depending on their employment arrangement and applicable rules or agreements. If covered and paid through Philippine payroll, the usual employer-employee contribution rules apply.

Can I back-pay missed SSS contributions later?

For voluntary members, SSS states that missed months generally become gaps and retroactive payment to fill those gaps is not allowed. Contributions are usually prospective.

Key Takeaways

Paid leave means SSS contributions should generally continue through payroll.
Full-month unpaid leave usually means no salary, no employee deduction, and likely a contribution gap unless properly paid under another SSS category.
The employer share cannot be charged to the employee.
Long “indefinite leave” or floating status should be documented because it may become a labor-law issue.
Employees should compare payslips with My.SSS postings, not rely on payroll deductions alone.
Voluntary SSS payment can help maintain contributions, but it must match the member’s true employment and earnings status.