Dear PAO,
My previous company (I worked there from 2022 to 2023) deducted money from my salary every month for my SSS contributions. I know this because I have my payslips. They also processed and released my maternity benefits during that time.
However, I recently discovered that they did not remit all my contributions to SSS. There is now a gap in my contribution history for the entire time I was employed there. The last time someone updated me about this was in 2024, and until now, wala pa rin. My question is: Can I file a complaint against my previous company?
Samuel “Soxie” Santos
Dear Mr. Santos,
Employers are required by law to pay for their share in the Social Security System (SSS) contributions of their employees and to remit the said contributions of their employees to the Social Security System (SSS). When an employer fails to remit the contributions despite deducting the same from their employee, he or she may be liable for payment of said contributions plus penalties and damages. Section 2 (ii) of the Implementing Rules and Regulations of Republic Act (RA) 11199 (otherwise known as the Social Security Act of 2018) explicitly states:
“EMPLOYER’S LIABILITY” TO PAY CONTRIBUTIONS PENALTIES THEREON. – In addition to the liability to pay damages, the employer shall also be liable for the payment of the corresponding unremitted contributions thereon.” [Sec 24 (b), last par]
Aside from incurring civil liability, erring employers may also be subjected to criminal prosecution. In Navarra v. People of the Philippines, GR 224943, March 20, 2017, penned by Associate Justice Estela Perlas-Bernabe, the Supreme Court made it clear that failure to promptly remit SSS contributions opens the employer to both civil and criminal liabilities, viz.:
“Verily, prompt remittance of SSS contributions under the aforesaid provision is mandatory. Any divergence from this rule subjects the employer not only to monetary sanctions, i.e., the payment of penalty of three percent (3%) per month, but also to criminal prosecution if the employer fails to: (a) register its employees with the SSS; (b) deduct monthly contributions from the salaries/wages of its employees; or (c) remit to the SSS its employees’ SSS contributions and/or loan payments after deducting the same from their respective salaries/wages.37 In this regard, Section 28 (f) of RA 8282 explicitly provides that “[i]f the act or omission penalized by this Act be committed by an association, partnership, corporation or any other institution, its managing head, directors or partners shall be liable to the penalties provided in this Act for the offense.” Notably, the aforesaid punishable acts are considered mala prohibita and, thus, the defenses of good faith and lack of criminal intent are rendered immaterial.
Similar to RA 8282 (the old SSS Law), Section 28(e) and (f) of RA 11199 likewise penalizes the erring employer with punishment of fine of P5,000 to P20,000 or imprisonment of not less than six years and one day to 12 years, or both imprisonment and fine, and imposes such penalty to the managing head, directors or partners of an erring corporation.
We hope that we were able to answer your queries. This advice was based solely on the facts you have narrated and our appreciation of the same. Our opinion may vary when other facts are changed or elaborated.
Thank you for your continued trust and support.
Editor’s note: Dear PAO is a daily column of the Public Attorney’s Office. Questions for Chief Acosta may be sent to dearpao@manilatimes.net
