Steps in Reporting New Employees to SSS,

Philhealth, Pag-Ibig, and BIR

As an employer or a registered business operating in the Philippines, it is mandatory for
you to register your every new employee or update your existing employees’ data with
the Bureau of Internal Revenue (BIR), Social Security System (SSS) Philippine Health
Insurance Corporation (PHIC) or Philhealth , and Home Development Mutual Fund
(HDMF) also known as Pag-ibig. The employer is liable should the company fail to remit
and/or update the employee’s status with the government agencies mentioned in this
article.

Bureau of Internal Revenue (BIR) Employee Registration

BIR Registration for New Employee Without a Tax Identification Number (TIN)
You shall require your new employee to file a BIR Form 1902 to the Revenue District
Office (RDO) where your principal place of business is registered.
BIR Registration for New Employee with TIN No.
If your new employee has his/her TIN No and the previous employer is located in the
same RDO as your company, the new employee shall submit BIR Form 2305 to the
same RDO to update the BIR of his/her new employment. If his/her previous employer
is located in a different RDO, the employee shall submit a BIR Form 1905 in the RDO
where his/her previous employer is registered.

Social Security System (SSS) Employee Registration

SSS Registration for New Employees

Republic Act No. 8282 states that all employees hired by a private company are
required to be members of the Social Security System (SSS). The member’s monthly
contributions are deducted based on their actual monthly salaries, 30% of which is
deducted to the employee and 70% is subsidized by the employer. These contributions
are then availed through monetary assistance from SSS when the member is in need.
Some situations include sickness/hospitalization, maternity, retirement, death or any
other incident that will result in a member’s inability to produce his/her own income or
any other financial difficulty.
For new employees without any SSS No, employers shall require their new employee to
register in the SSS office where the company is registered. Once processed, the
employee must provide the employer his/her SSS No.

Employees who are existing SSS members must submit their SSS No. to their
employers.

Employers are also required to fill up the SSS Form R1A which contains the list of new
employees with their respective SSS numbers. The SSS Form R1A shall be submitted
to the SSS office where your company is registered. Online submissions are available
for the SSS Form R1A.

Philippine Health Insurance Corporation (PHIC) Employee Registration

As stated in Republic Act 7875, all employees are mandated to be members and
provide monthly contributions to the Philippine Health Insurance Corporation (PHIC), a
medical insurance company in the Philippines. PHIC provides its members with health
and hospitalization subsidies should they or their dependent/s be hospitalized. The
member’s monthly contributions are deducted based on the member’s actual monthly
salary.

New employees must fill up and sign a PHIC Form PMRF regardless if they are existing
members of PHIC. These forms are then submitted by the employer to the PHIC office
where the company is registered. Employers are also required to submit a PHIC Form
ER2. This form contains the list of new employees and is submitted to the PHIC office
where the company is registered.

Home Development Mutual Fund (HDMF) Employee Registration

Republic Act 7835 mandates employers to contribute to HDMF agency on behalf of their
employees. The Home Development Mutual Fund (HDMF) also known as Pag-ibig, is a
government agency providing housing and land acquisition loans to its members with
the lowest interest rate. These loans are payable up to 30 years.

New employees are required to register as a member of HDMF online and must be
registered as an SSS member first before registering with HDMF. Employers can submit
the list of their new employees by filling up the HDMF Form MCRF and marking the new
employees as NH (Newly Hire) when filing the monthly HDMF contributions or through
the Pag-ibig online web portal.

All forms mentioned in this article are found in the government agencies’ respective
websites.

Reporting Your Employees

https://www.philhealth.gov.ph/partners/employers/report.html
PhilHealth, BIR Forms
https://www.philhealth.gov.ph/downloads/
https://www.bir.gov.ph/index.php/bir-forms.html
FOR EMPLOYERS – how to register employer in
SSS, PHILHEALTH and PAG-IBIG
https://www.philhealth.gov.ph/partners/employers/
https://www.pagibigfundservices.com/EmployerRegistration_Public/
https://www.sss.gov.ph/sss/appmanager/pages.jsp?page=employerduties
https://www.sss.gov.ph/sss/appmanager/pages.jsp?page=employerregister

FOR PAG-IBIG
The Online Employer Registration System(Public) will no longer be available in
the e-Services.

New employers are hereby directed to register through DTI via the Philippine
Business Registry System (PBRS) or through SEC via the Integrated Business
Registration System (IBRS).

For existing employer who wish to register for the purpose of applying for Pag-
IBIG Employer ID, proceed to Pag-IBIG Branch maintaining your records.

FOR PHILHEALTH

Employer Registration

All government and private sector employers are required to register with PhilHealth to
enable them to provide social health insurance coverage to their employees.

Private sector employers (including those of household helps) who have registered with
the SSS prior to July 1, 1999 are automatically registered but are required to update
their records with PhilHealth.
Procedures and requirements

Employers may register through the Philippine Business Registry (PBR). Once
registered in this system, they will no longer be required to submit documents. However,
if the employer fails to register through the PBR, the following shall be submitted:

Additional Documents
Nature of Entity
Required

Single proprietorships Department of Trade and

Industry (DTI) Registration
 Partnerships and corporations Securities and Exchange
Commission (SEC) Registration

Foundations and non-profit Securities and Exchange

organizations Commission (SEC) Registration

Cooperatives Cooperative Development

Authority (CDA) Registration

Backyard industries/ventures and Barangay Certification and/or

micro-business enterprises Mayor's Permit

To register their employees

Government And Private Sectors

Submit the following to any PhilHealth Office:

 Employer Data Record (ER1) Form (in duplicate)

 PhilHealth Membership Registration Form (PMRF)
for each employee (in duplicate)

After processing, the employer will be issued the following:

 PhilHealth Employer Number (PEN) and the Certificate of Registration

 PhilHealth Identification Number (PIN) and Member Data Record (MDR) of registered
employees

Employers (except for household employers) are required to display the Certificate of
Registration in conspicuous area of their offices.
FOR SSS

How to Register

Employer registration shall be made through the Employer Registration Form (SS
Form R-1), which should be submitted with the Specimen Signature Card (SS Form
L-501) and the original and photocopy of the following required documents, duly signed
by the authorized signatory:

Legal
Authorized Signatory Supporting Documents
Personality

Any of the following:

1. Certificate of Registration of
Owner or, in his/her absence,
Single Business Name from the
any representative with valid
Proprietorship Department of Trade and
Special Power of Attorney Industry (DTI)
2. Business Permit from the
Municipal Office

Approved Articles of
Partnership from Incorporation
Partnership Managing Partner
from Securities and Exchange
Commission (SEC)
Corporation,
including non- President, Chairman or Approved Articles of
stock/non-profit Corporate Secretary Incorporation from SEC
corporations
1. Approved Articles of
The designated Philippine Incorporation from SEC; and
Foreign-owned
Representative as shown in 2. License to Transact Business
corporation
the SEC registration in the Philippines from SEC

1. Approved Articles of
Incorporation from SEC; and
Manning agency
President, Chairman, or 2. Agency Agreement between
with foreign
Corporate Secretary the manning agency and
principal
foreign principal
 Approved Articles of
Chairman or Corporate Cooperation from the
Cooperative
Secretary Cooperative Development
Authority (CDA)
1. Articles of Cooperation from
CDA; and
Manpower
Chairman or Corporate 2. Accreditation from the
service
Secretary Department of Labor and
cooperative
Employment (DOLE)

The employer shall then submit the initial Employment Report Form (SS Form R-1A) to
report his/her employees, within thirty (30) days upon hiring. The SS Form R-1A should
indicate the correct ER number, the total number of employees reported, and complete
employees’ details such as their respective SS numbers, birth dates, employment start
dates, monthly compensation, and positions.

Managing your membership details

Changes in employer’s data and status of business operations should be reported

immediately to the nearest SSS Office by accomplishing an Employer Data Change
Request (SS Form R-8), which should be duly signed by the authorized signatory and
supported by the original and photocopy of appropriate documents, if any, showing the
Effectivity Date. It should also be duly notarized, except if it is for a change/addition of
address, e-mail address, and telephone or fax numbers.

The SS Form R-8 should be signed by any of the following:

1. For Business Employers

Legal Personality Authorized Signatory/ies

Single Proprietorship Owner
Partnership Managing Partner
President, General Manager, Chairman or Corporate
Corporation
Secretary
Designated Philippine Representative as shown in the
Foreign-owned Corporation
SEC registration
Cooperative Chairman or Corporate Secretary

2. For Household Employer

Authorized Signatory
 Household Employer

Required Documents

For Change of Business Name/Legal Personality/Nature of Business

Any of the following, whichever is applicable:

 Certificate of Registration of Business Name from DTI

 Certificate of Filing of Articles or Amended Articles of
Partnership/Incorporation/Cooperation from SEC/CDA

For Change of Business Address

Proof of billing, or in its absence, any of the following

 Deed of Sale of Property/Lease Contract

 Barangay certificate evidencing transfer to the new address

For Change of Name of Owner/Managing Partner/Corporate Officers

Any of the following, whichever is applicable:

 Deed of Sale/Assignment duly signed by concerned parties with the new Owner’s DTI
Registration or Business License
 Deed of Donation, subject to compliance with the requirements thereto
 General Information Sheet duly received by SEC
 Minutes of General Assembly (for cooperatives)

For Amendment of Date of Coverage (DOC)

All of the following:

 Employer Registration Form (SS Form R-1) and Employment Report Form (SS Forms
R-1A) that will supersede the initial submission
 Affidavit of employees attesting to the actual date of their employment
 Certification from the Municipal/City Treasurer’s Office/ Bureau of Internal Revenue
(BIR)

For Temporary Suspension of Business Operations

Any two (2) of the following documents, whichever are applicable:

 Notification of suspension of operation duly received by BIR within the prescribed period
 Audited Financial Statements and Income Tax Return (ITR) showing non-operation/no
earnings for the applicable period/s filed with SEC or BIR within the prescribed period
 Board Resolution approving the suspension of business operation adopted within the
prescribed period and duly acknowledged received by regulatory agencies (e.g. BIR,
SEC, etc.)
 Employment Report Form (SS Form R-1A) showing the separation of its employee/s
duly received by SSS within the first ten (10) days of the month after the applicable
quarter
 Notice of Strike duly received by DOLE with a Certification that there was no
operation/employees during the strike
 Lease Contract/Joint Affidavit of Termination of Lease Contract
 Certificate of Non-Renewal of Business License from the Municipal/City Treasurer’s
Office
 Certification from the Fire Department/concerned unit of the municipality/city, in case of
destruction of corporate facilities due to fire/fortuitous event

For Resumption of Business Operations

 Employment Report Form (SS Form R-1A) reporting for coverage newly hired/re-hired
employee/s

For Termination/Dissolution of Business

1. Single Proprietorship

Approved Application for Business Retirement from the Municipal/City Treasurer’s

Office or in its absence, any two (2) of the following:

o Certification of Non-operation of Business from the Municipal/City Treasurer’s Office or

BIR
o Lease Contract/Joint Affidavit of Termination of Lease Contract
o Employment Report (SS Form R-1A) showing the separation of its employee/s duly
received by the SSS within the first ten (10) days of the month after the applicable
quarter
o Certification of Cancellation of Registration from the DTI
o Certification of Cancellation of Franchise from the Land Transportation and Franchising
Regulatory Board (LTFRB)
o Certification from the Philippine Contractors Accreditation Board (PCAB)
o Death Certificate registered with the Local Civil Registrar or issued by the Philippine
Consul, in case of death of the owner
2. Partnership/Corporation/Cooperative

Certificate of Filing of Articles of Dissolution/Cancellation of Registration issued by

the SEC/CDA or in its absence, any two (2) of the following:
o Audited Financial Statements and ITR showing non-operation/no earnings for the
applicable period/s filed with SEC or BIR within the prescribed period
o Board Resolution approving the termination of business operation adopted within the
prescribed period and duly acknowledged/received by regulatory agencies (e.g. BIR,
SEC, etc.)
o Employment Report Form (SS Form R-1A) showing the separation of its employees
duly received by the SSS within the first ten (10) days of the month after the applicable
quarter
o Notification of Business Termination duly received by SEC or BIR within the prescribed
period

For Termination/Dissolution due to Mergers/ Consolidation of Registration

 Certificate of Filing of Articles of Merger issued by the SEC

For Cancellation of DOC due to Employer’s Allegation that Business Operation

Did Not Materialize

 SSS Account Officer Report

Register Your Employees in the Philippines with
BIR, SSS, PhilHealth, and Pag-IBIG Fund
Registered companies in the Philippines are required to report their new employees to
four government agencies, the Bureau of Internal Revenue (BIR), Social Security System
(SSS), Philippine Health Insurance Corporation (PhilHealth), and the Home Development
Mutual Fund (Pag-IBIG Fund). It is compulsory to notify these government agencies on
the status of employment of an individual legally working in the Philippines so as to grant
him/her the mandatory employee benefits s/he is entitled to under the Labor Code of the
Philippines.
Employees of private companies in the Philippines are automatically entitled to six basic
benefits, which are as follows:

 SSS Contributions
 PhilHealth Contributions
 Pag-IBIG Fund Contributions
 The 13th Month Pay
 Service Incentive Leave
 Meal and Rest Periods
Three of these benefits (SSS, PhilHealth, and Pag-IBIG Fund Contributions) are
administered by their respective government agencies through a monthly contribution
scheme that requires the employer to remit a portion of the employee’s actual monthly
salary to each agency. Employers who fail to remit the required contribution amount by
the scheduled deadline are liable for payment of interest penalty, which is computed from
the due date until the time of payment.

Steps in Registering Employees in the Philippines

Bureau of Internal Revenue (BIR)

The Bureau of Internal Revenue (BIR) is the taxing authority in the Philippines responsible
for regulating taxation and collecting internal revenue taxes. It requires resident citizens
in the Philippines who are receiving income from sources within or outside the country to
pay their personal income taxes and file income tax returns.
For new employees without a Tax Identification Number (TIN)

 You need to require the employee to file BIR Form 1902 to the Revenue District
Office (RDO) where your company is registered.
For new employees with existing TIN

 If the employee already has an existing TIN from his/her previous employer and it
is registered with the same RDO as your company, either the employee or your
HR personnel needs to submit a BIR Form 2305 to update his/her information.
  If the employee obtained his/her TIN from their previous employer and it is
registered in a different RDO as your company, the employee needs to submit
a BIR Form 1905 in the RDO where his/her previous employer is registered.
The updated BIR Personal Income Tax Table under TRAIN Law can be viewed below.

Social Security System (SSS)

Provided under Republic Act No. 8282, all employees hired by private companies are
required to apply for membership with the Social Security System (SSS). This system
provides private employees and their families protection against disability, sickness, old
age, death or other such instances that could make them incapable of continuing their
employment. The Government Service Insurance System (GSIS) is its equivalent system
for public employees in the Philippines.
Both employer and employee are required to remit monthly contributions to SSS. The
contribution amount is determined by the employee’s actual monthly salary wherein the
employer is required to contribute 70% of the required amount while the remaining 30%
is deducted from the employee’s monthly salary.
For new employees without SSS number

 Employers must require a new employee to register in the SSS office where the
company is registered and the employee must provide his/her number to the
employer after the SSS number is issued to them
For new employees with existing SSS number

 Those who are already members of the SSS must submit their existing number
to their employers
Employers are required to fill-up the SSS Form R1A – which contains the list of new
employees alongside their respective SSS numbers. The SSS Form R1A can be
submitted online or to the SSS office where your company is registered.
The updated SSS monthly contribution table can be viewed below.

Philippine Health Insurance Corporation (PhilHealth)

All employees, both public and private, are mandated under Republic Act No. 7875 to
apply for membership and remit monthly contributions to the medical insurance company
in the Philippines – the Philippine Health Insurance Corporation (PHIC), or more
commonly known as PhilHealth.
PhilHealth provides health and hospitalization subsidies to its members should they or
their dependent/s be hospitalized. It provides employees with a practical means of paying
for adequate medical care in the Philippines. The monthly contributions are deducted from
the employee’s actual monthly salary where they are required to contribute 50% of the
amount and the remaining 50% should be paid by the employer.
For employees:
Each new employee needs to fill-up and sign a PhilHealth Member Registration Form
(PMRF) regardless if he/she is already a PhilHealth member or not. Existing members
are required to submit their PhilHealth ID number. An accomplished PMRF form should
be submitted to the PhilHealth office where your business is registered.
For employers:
Employers are required to submit a PhilHealth Form ER2. This form should contain the
list of new employees and be submitted to the PhilHealth office where the company is
registered.
The updated PhilHealth monthly contribution table can be viewed below.

Home Development Mutual Fund (Pag-IBIG Fund)

Republic Act 7835 mandates employers to contribute to the Home Development Mutual
Fund (HDMF), otherwise known as the Pag-IBIG Fund. It is a provident savings system
that supplies housing loans to public and private employees, as well as to self-employed
persons who apply for membership. It provides housing and land acquisition loans to its
members with the lowest interest rate and are payable for up to thirty (30) years.
For employees:
New employees are required to undergo the HDMF Online Membership Registration to
become members of the Pag-IBIG Fund. Please note that employees must be registered
with the SSS first before they can register with the Pag-IBIG Fund.
For employers:
Employers can submit the list of their new employees by filling up the Member’s
Contribution Remittance Form (MCRF) and marking the new employees as NH (Newly
Hire) when manually filling the monthly Pag-IBIG Fund contributions or accomplishing it
online through the Fund’s online web portal.
The updated Pag-IBIG Fund monthly contribution table can be viewed below.