Article 63Labor and Agrarian Laws and Social Legislation, p. 63

LABOR LAWS AND SOCIAL LEGISLATION SPECIAL LAWS AND IMPLEMENTING RULES AND REGULATIONS

of the Philippines accepts general responsibility for the

solvency of the SSS.

SECTION 22. Remittance of Contributions . - (a) The

contributions imposed in the preceding Section shall be

remitted to the SSS within the first ten (10) days of each

calendar month following the month for which they are

applicable or within such time as the Commission may

prescribe. Every employer required to deduct and to

remit such contributions shall be liable for their payment

and if any contribution is not paid to the SSS as herein

prescribed,

he

shall

pay

besides the contribution a

penalty thereon of three percent (3%) per month from the

date the contribution falls due until paid. If deemed

expedient

and

advisable

by

the

Commission,

the

collection and remittance of contributions shall be made

quarterly or semi-annually in advance, the contributions

payable by the employees to be advanced by their

respective employers: Provided , That upon separation of

an employee, any contribution so paid in advance but not

due shall be credited or refunded to his employer.

(b) The contributions payable under this Act in cases

where an employer refuses or neglects to pay the same

shall be collected by the SSS in the same manner as taxes

are made collectible under the National Internal Revenue

Code, as amended. Failure or refusal of the employer to

pay or remit the contributions herein prescribed shall not

prejudice the right of the covered employee to the

benefits of the coverage.

The right to institute the necessary action against the

employer may be commenced within twenty (20) years

from

the

time

the

delinquency

is

known

or

the

assessment is made by the SSS, or from the time the

benefit accrues, as the case may be.

(c) Should any person, natural or juridical, default in any

payment of contributions, the Commission may also

collect the same in either of the following ways:

1. By an action in court, which shall hear and dispose of

the case in preference to any other civil action; or

2. By issuing a warrant to the Sheriff of any province or

city commanding him to levy upon and sell any real and

personal property of the debtor. The Sheriff's sale by

virtue of said warrant shall be governed by the same

procedure prescribed for executions against property

upon judgments by a court of record.

(d) The last complete record of monthly contributions

paid by the employer or the average of the monthly

contributions paid during the past three (3) years as of

the date of filing of the action for collection shall be

presumed to be the monthly contributions payable by

and due from the employer to the SSS for each of the

unpaid month, unless contradicted and overcome by

other evidence: Provided , That the SSS shall not be barred

from determining and collecting the true and correct

contributions

due

the

SSS

even

after

full

payment

pursuant to this paragraph, nor shall the employer be

relieved of his liability under Section Twenty-eight of this

Act.

SECTION

22-A.

Remittance

of

Contributions

of

Self-Employed Member . - Self-employed members shall

remit their monthly contributions quarterly on such dates

and schedules as the Commission may specify through

rules

and

regulations:

Provided ,

That

no

retroactive

payment of contributions shall be allowed, except as

Provided in this Section.

SECTION 23. Method of Collection and Payment . - The

SSS shall require a complete and proper collection and

payment of contributions and proper identification of the

employer and the employee. Payment may be made in

cash,

checks,

stamps,

coupons,

tickets,

or

other

reasonable devices that the Commission may adopt.

SECTION 24. Employment Records and Reports . - (a)

Each employer shall immediately report to the SSS the

names,

ages,

civil

status,

occupations,

salaries

and

dependents of all his employees who are subject to

compulsory coverage: Provided , That if an employee

subject to compulsory coverage should die or become

sick or disabled or reach the age of sixty (60) without the

SSS having previously received any report or written

communication about him from his employer, the said

employer shall pay to the SSS damages equivalent to the

benefits to which said employee member would have

been entitled had his name been reported on time by the

employer to the SSS, except that in case of pension

benefits, the employer shall be liable to pay the SSS

damages equivalent to the accumulated pension due as

of the date of settlement of the claim or to the five (5)

years' pension, including dependents' pension: Provided ,

further , That if the contingency occurs within thirty (30)

days from the date of employment, the employer shall be

relieved of his liability for damages: Provided , further , That

any

person

or

entity

engaging

the

services

of

an

independent contractor shall be subsidiarily liable with

such contractor for any civil liability incurred by the latter

under this Act: Provided , finally , That the same person or

entity

engaging

the

services

of

an

independent

contractor shall require such contractor to post a surety

bond to guarantee the payment of the worker's benefits.

(b) Should the employer misrepresent the true date of

employment of the employee member or remit to the

SSS contributions which are less than those required in

this Act or fail to remit any contribution due prior to the

date of contingency, resulting in a reduction of benefits,

the employer shall pay to the SSS damages equivalent to

the difference between the amount of benefit to which

the employee member or his beneficiary is entitled had

the proper contributions been remitted to the SSS and

the amount payable on the basis of contributions actually

remitted: Provided , That if the employee member or his

beneficiary is entitled to pension benefits, damages shall

be equivalent to the accumulated pension due as of the

date of settlement of the claim or to the five (5) years'

pension,

whichever

is

higher,

including

dependents'

pension.

In addition to the liability mentioned in the preceding

paragraphs (a) and (b) hereof, the employer shall also be

liable for the corresponding unremitted contributions

and penalties thereon.

(c)

The

records and reports duly accomplished and

submitted to the SSS by the employer or the member, as

the case may be, shall be kept confidential by the SSS

except in compliance with a subpoena duces tecum

issued by the Court, shall not be divulged without the

consent of the SSS President or any official of the SSS

duly authorized by him, shall be presumed correct as to

the data and other matters stated therein, unless the

necessary corrections to such records and reports have

been properly made by the parties concerned before the

right to the benefit being claimed accrues, and shall be

made the basis for the adjudication of the claim. If as a

result of such adjudication the SSS in good faith pays a

monthly pension to a beneficiary who is inferior in right

to another beneficiary or with whom another beneficiary

is entitled to share, such payments shall discharge the

SSS from liability unless and until such other beneficiary

notifies the SSS of his claim prior to the payments.

(d) Every employer shall keep true and accurate work

records for such period and containing such information

as the Commission may prescribe, in addition to an

Annual Register of New and Separated Employees" which

shall be secured from the SSS wherein the employer shall

enter on the first day of employment or on the effective

date of separation, the names of the persons employed or

separated from employment, their SSS numbers, and

such other data that the Commission may require and

said annual register shall be submitted to the SSS in the

month of January of each year. Such records shall be

open

for

inspection

by

the

SSS

or

its

authorized

representatives quarterly or as often as the SSS may

require.

The SSS may also require each employer to submit, with

respect to the persons in his employ, reports needed for

the effective administration of this Act.

© Compiled By RGL

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