Section 24June 18, 1954, Sec./Art. 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 without the SSS having previously received any report or written communication about him from his employer or a contribution paid in his name by his employer, the said employer shall pay to the SSS the damages equivalent to the benefits to which said employee 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 five year's monthly pension; including dependents' pension: Provided, further, That if the contingency occurs within thirty days from the date of employment, the employer shall be relieved of his liability for damages.

(As amended by Sec. 15, R.A. 1792; Sec. 9, R.A.

4857; Sec. 13, P.D. No. 24, S-1972; Sec.

16, P.D. No. 735, S-1975; and Sec. 12, P.D.

No. 1202, S-1977)

(b) Should the employer misrepresent the true date of employment of his employees or remit to the SSS contributions which are less than those required in this Act, resulting in a reduction of benefits, the employer shall pay to the SSS damages to the extent of such reduction. (As amended by Sec. 13, P.D. No. 24, S-1972; Sec. 16, P.D. No. 735, S-1975; and Sec. 17, P.D. No. 1636, S-1979)

In addition to the liability mentioned in the preceding paragraphs (a) and (b) hereof, the employer shall also be liable for the payment of the corresponding unremitted contributions and penalties thereon. (As amended by Sec. 17, P.D. No. 1636, S-1979)

(c) The records and reports duly accomplished and submitted to the SSS by the employee or the employer, as the case may be, shall be kept confidential by the SSS except in compliance with a subpoena duces tecum issued by the Courts, shall not be divulged without the consent of the Administrator 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. (As amended by Sec. 13, P.D. No.

24, S-1972 and Sec. 16, P.D. No. 735, S-1975)

(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. (As amended by Sec. 13, P.D. No. 24, S-1972)

(e) Effective July 1, 1973, each employer shall require as a condition to employment, the presentation of a registration number secured by the prospective employee from the SSS in accordance with such procedure as the SSS may adopt: Provided, That in case of employees who have earlier been assigned registration numbers by virtue of a previous employment, such numbers originally assigned to them should be used for purposes of this section: Provided, further, That the issuance of such registration numbers by the SSS shall not exempt the employer from complying with the provisions of paragraph (a) of this section. (As amended by Sec. 13, P.D. No. 24, S-1972)

(f) Notwithstanding any law to the contrary, microfilm copies of original SSS records and reports, duly certified by the official custodian thereof, shall have evidentiary value as the originals and be admissible as evidence in all legal proceedings. (As amended by Sec. 16, P.D. No. 735, S-1975)