MODULE 8 Social Security Act of 2018

RA No. 11199
4. What is the scope and coverage of SSS?
Guide Questions → Coverage shall be compulsory upon all
employees including kasambahays or
1. What is the Social Security Law (RA No. domestic workers not over 60 years of
11199)? age and their employers
→ An act rationalizing and expanding the → Spouses who devote full time to
powers and duties of the Social Security managing the household and family
Commission to ensure the long-term affairs, unless they are also engaged in
viability of the Social Security System, employment which is subject to
repealing for the purpose RA No. 1161, as mandatory coverage, may be covered by
amended by RA No. 8282, otherwise the SSS on a voluntary basis.
known as the Social Security Act of 1997. → Coverage in the SSS shall also be
compulsory upon such self-employed
2. What is the policy of the state regarding persons, including, but not limited to the
social security? ff:
→ It is the policy of the State to establish, a) All self-employed professionals
develop, promote and perfect a sound b) Partners and single proprietors of
and viable tax-exempt social security businesses
system suitable to the needs of the c) Actors and actresses, directors,
people throughout the Philippines.. scriptwriters and news
→ It shall promote social justice through correspondents who do not fail within
savings, and ensure meaningful social the definition of the term “employee”
security protection to members and their d) Professional athletes, coaches,
beneficiaries against the hazards of trainers and jockeys
disability, sickness, maternity, old age, e) Individual farmers and fishermen
death, and other contingencies → Coverage in the SSS shall be compulsory
resulting in loss of income or financial upon all sea-based and land-based
burden. OFWs as defined under RA No. 8042
→ The State shall endeavor to extend social Migrant Workers and Overseas Filipinos
security protection to Filipino workers, Act of 1995. as amended by RA No.
local or overseas, and their beneficiaries. 10022: Provided, That they are not over
→ In the pursuit of this policy, a social 60 years of age.
security program shall be developed
emphasizing the value of "work, save, 5. Enumerate the different types of SSS
invest and prosper". benefits?
→ The maximum profitability of investible ❖ Monthly Pension
funds and resources of the program shall → Shall be the highest of the ff. amounts:
be ensured through a culture of a) The sum of the ff:
excellence in management grounded i. P300; plus
upon sound and efficient policies ii. 20% of the average monthly salary
employing internationally recognized best credit; plus
practices. iii. 2% of the average monthly salary
credit for each credited year of service
3. What agency is created to carry out the in excess of 10 yrs; or
Social Security Act? b) 40% of the average monthly salary
→ Social Security System credit; or
→ A corporate body, with principal place of c) P1,000.00: Provided, that the monthly
business in Metro Manila, Philippines pension shall in no case be paid for
→ It shall function and operate as an an aggregate amount of less than
independent and accountable 60 mos.
government-owned and -controlled → The minimum pension shall be P1,200.00
corporation (GOCC) within the corporate for members with at least 10 credited
governance standards and principles of years of service and P2,400.00 for those
RA No. 10149 (GCG Law). with 20 credited years of service. The
→ SSS shall be directed and controlled by a Commission may provide pension increase
Social Security Commission than the amounts specified herein.
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 → An additional monthly benefit allowance sum benefit equivalent to the total
amounting to P1,000.00 shall be given to monthly pensions corresponding to
all retirement, death, and disability the balance of the five-year
pensioners. The Commission may guaranteed period, excluding the
determine the grant of additional benefit dependents’ pension.
allowance. e) The monthly pension of a member
❖ Dependents’ Pension who retires after reaching age 60 shall
a) Where monthly pension is payable on be the higher of either:
account of death, permanent total → monthly pension computed at the
disability or retirement, dependents’ earliest time he could; have
pension equivalent to 10% of the monthly retired had he been separated
pension or P250.00, whichever is higher, from employment/ceased to be self-
shall also be paid for each dependent employed plus all adjustments; or
child conceived on or before the date of → monthly pension computed at the
the contingency but not exceeding 5, time when he actually retires
beginning with the youngest and without ❖ Death Benefits
substitution: Provided, That where there → A member who has paid at least 36
are legitimate and illegitimate children, the monthly contributions prior to the
former shall be preferred. semester of death, his primary
❖ Retirement Benefits beneficiaries shall be entitled to the
a) A member who has paid at least 12 monthly pension
monthly contributions prior to the → If no primary beneficiaries, his
semester of retirement and who: secondary beneficiaries shall be entitled
i. has reached the age of 60 years and is to a lump sum benefit equivalent to 36
already separated from employment times the monthly pension.
or has ceased to be self-employed; or → If he has not paid the required 36
ii. has reached the age of 65 years, shall monthly contributions, his primary or
be entitled for as long as he lives to the secondary beneficiaries shall be entitled to
monthly pension: Provided, That he a lump sum benefit equivalent to the
shall have the option to receive his monthly pension times the number of
first 18 monthly pensions in lump monthly contributions paid to the SSS
sum discounted at a preferential rate or 12 times the monthly pension,
of interest to be determined by the whichever is higher.
SSS. ❖ Permanent Disability Benefits
b) A covered member who is 60 years old a) A member who has paid at least 36
at retirement and who does not qualify monthly contributions prior to the
for pension benefits under paragraph (a) semester of disability, he shall be entitled
above, shall be entitled to a lump sum to the monthly pension
benefit equal to the total
→ If he has not paid the required 36
contributions paid by him and on his
monthly contributions, he shall be
behalf: Provided, That he is separated
entitled to a lump sum benefit equivalent
from employment and is not
to the monthly pension times the
continuing payment of contributions
number of monthly contributions paid
to the SSS on his own.
to the SSS or 12 times the monthly
c) The monthly pension shall be
pension, whichever is higher.
suspended upon the reemployment
→ A member who:
or resumption of self-employment of
a retired member who is less than 65 • has received a lump sum benefit; and
years old. • reemployed or has resumed self-
d) Upon the death of the retired member, employment not earlier than 1 year
his primary beneficiaries as of the from the date of his disability shall
date of his retirement shall be entitled again be subject to compulsory
to receive the monthly coverage and shall be considered a new
pension: Provided, That if he has no member.
primary beneficiaries and he dies b) Monthly pension and dependents’ pension
within 60 mos. from the start of his shall be suspended upon the
monthly pension, his secondary reemployment or resumption of self-
beneficiaries shall be entitled to a lump employment or the recovery of the

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 disabled member or his failure to present
himself for examination at least once a
year upon notice by the SSS.
c) Upon the death of the permanent total
disability pensioner, his primary
beneficiaries as of the date of disability
shall be entitled to receive the monthly
pension.
→ If he has no primary beneficiaries and he
dies within 60 mos. from the start of his
monthly pension, his secondary
beneficiaries shall be entitled to a lump
sum benefit equivalent to the total
monthly pensions corresponding to the
balance of the five-year guaranteed
period excluding the dependents’ pension.
d) The ff. disabilities shall be deemed
permanent total:
→ Complete loss of sight of both eyes;
→ Loss of two limbs at or above the ankle
or wrists;
→ Permanent complete paralysis of two
limbs;
→ Brain injury resulting to incurable
imbecility or insanity; and
→ Such cases as determined and
approved by the SSS.
e) If the disability is permanent partial, and
such disability occurs before 36 monthly
contributions have been paid prior to the
semester of disability, the benefit shall be
such percentage of the lump sum benefit
described in the preceding paragraph with
due regard to the degree of disability as the
Commission may determine.
f) If the disability is permanent partial and
such disability occurs after 36 monthly
contributions have been paid prior to the
semester of disability, the benefit shall be
the monthly pension for permanent total
disability payable not longer than the
period designated in the ff. schedule:
COMPLETE & PERMANENT NO.
LOSS OF/USE OF MOS
One thumb
One index finger
One middle finger
One ring finger
One little finger
One big toe
One hand
One arm
One foot
One leg
One ear
Both ears
Hearing of one ear
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Hearing of both ears 50
Sight of one eye 25
g) The percentage degree of disability which
is equivalent to the ratio that the
designated number of months of
compensability bears to 75, rounded to
the next higher integer, shall not be
additive for distinct, separate and
unrelated permanent partial disabilities,
but shall be additive for deteriorating and
related permanent partial disabilities, to
a maximum of 100%, in which case, the
member shall be deemed as permanently
totally disabled.
h) In case of permanent partial disability,
the monthly pension benefit shall be given
in lump sum if it is payable for less than
12 months.
i) Death and permanent total disability
pension benefits, contributions shall be
deemed paid for the months during which
the member received partial disability
pension: Provided, That such
contributions shall be based on his last
contribution prior to his disability.
j) Should a member who is on partial
disability pension retire or die, his disability
pension shall cease upon his retirement
or death.
❖ Funeral Benefit
→ A funeral grant equivalent to P12,000.00
shall be paid, in cash or in kind, to help
defray the cost of funeral expenses upon
the death of a member, including
permanently totally disabled member or
retiree.
❖ Sickness Benefit
a) A member who has paid at least 3
monthly contributions in the 12-month
period immediately preceding the semester
of sickness/injury and is confined for more
than 3 days in a hospital, shall, for each
day of compensable confinement or a
OF fraction thereof, be paid by his employer,
or the SSS, if such person is unemployed
10
8
or self-employed, a daily sickness benefit
6 equivalent to 90% of his average daily
5 salary credit, subject to the ff. conditions:
3 i. In no case shall the daily sickness
6 benefit be paid longer 120 days in 1
39 calendar year, nor shall any unused
50 portion of the 120 days of sickness
31 benefit be carried forward and added
46 to the total number of compensable
10 days allowable in the subsequent year;
20
10
 ii. The daily sickness benefit shall not be
paid for more than 240 days on
account of the same confinement; and
iii. The employee member shall notify his
employer of the fact of his sickness or
injury within 5 calendar days after the
start of his confinement unless such
confinement is in a hospital or the
employee became sick or was
injured while working or within the
premises of the employer in which
case, notification to the employer is
not necessary.
→ If the member is unemployed or self-
employed, he shall directly notify the
SSS of his confinement within 5
calendar days after the start unless
such confinement is in a hospital in
which case notification is also not
necessary
→ In cases where notification is
necessary, the confinement shall be
deemed to have started not earlier
than the fifth day immediately
preceding the date of notification.
b) The compensable confinement shall begin
on the first day of sickness, and the
payment of such allowances shall be
promptly made by the employer every
regular payday or on the fifteenth and
last day of each month, and similarly in
the case of direct payment by the SSS, for
as long as such allowances are due and
payable.
→ Such allowance shall begin only after all
sick leaves of absence with full pay to
the credit of the employee member shall
have been exhausted.
c) 100% of the daily benefits provided in the
preceding paragraph shall be reimbursed
by the SSS to said employer upon receipt
of satisfactory proof of such payment
and legality.
→ The employer has notified the SSS of the
confinement within 5 calendar days after
receipt of the notification from the
employee member
→ If the notification to the SSS is made by the
employer beyond 5 calendar days after
receipt of the notification from the
employee member, said employer shall be
reimbursed only for each day of
confinement starting from the tenth
calendar day immediately preceding the
date of notification to the SSS
→ The SSS shall reimburse the employer or
pay the unemployed member only for
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confinement within the one-year period
immediately preceding the date the
claim for benefit or reimbursement is
received by the SSS, except
confinement in a hospital in which case
the claim for benefit or reimbursement must
be filed within 1 year from the last day of
confinement.
d) Where the employee member has given
the required notification but the employer
fails to notify the SSS of the
confinement or to file the claim for
reimbursement within the period
prescribed resulting in the reduction of the
benefit or denial of the claim, such
employer shall have no right to recover
the corresponding daily allowance he
advanced to the employee member.
e) The claim of reimbursement shall be
adjudicated by the SSS within a period of 2
months from receipt thereof.
→ Should no payment be received by the
employer within 1 month after the period
prescribed for adjudication, the
reimbursement shall earn simple interest of
1% per month until paid.
f) Provisions regarding notification required
of the member and the employer as well as
the period within which the claim for benefit
or reimbursement may be filed shall apply
to all claims filed with the SSS.
❖ Maternity Leave Benefits
→ A female member who has paid at least 3
monthly contributions in the twelve-
month period immediately preceding the
semester of her childbirth or miscarriage
shall be paid a daily maternity benefit
equivalent to 100% of her average daily
salary credit for 60 days or seventy-eight
78 days in case of caesarian delivery,
subject to the ff. conditions:
a) The employee shall have notified her
employer of her pregnancy and the
probable date of her childbirth, which notice
shall be transmitted to the SSS;
b) The full payment shall be advanced by the
employer within 30 days from the filing of
the maternity leave application;
c) Payment of daily maternity benefits shall be
a bar to the recovery of sickness benefits
for the same period for which daily
maternity benefits have been received;
d) The maternity benefits shall be paid only
for the first 4 deliveries or miscarriages;
e) The SSS shall immediately reimburse the
employer of 100% of the amount of
maternity benefits advanced to the
employee by the employer upon receipt of
 satisfactory proof of such payment and services, where there is an employer-
legality; and employee relationship.
f) If an employee member should give birth or → A self-employed person shall be both
suffer miscarriage without the required employee and employer at the same
contributions having been remitted for time.
her by her employer to the SSS, or d) Dependents
without the latter having been previously → The dependents shall be the ff:
notified by the employer of the time of i. Legal spouse entitled by law to receive
the pregnancy, the employer shall pay to support from the member;
the SSS damages equivalent to the ii. Legitimate, legitimated or legally
benefits which said employee member adopted, and illegitimate child who
would otherwise have been entitled to. is unmarried, not gainfully
employed, and has not reached 21
❖ Unemployment Insurance or years of age, or if over 21 years of
Involuntary Separation Benefits age, he is congenitally or while still a
→ A member who is not over 60 years of age minor has been permanently
who has paid at least 36 months incapacitated and incapable of self-
contributions 12 months of which should support, physically or mentally: and
be in the eighteen-month period iii. Parent who is receiving regular support
immediately preceding the involuntary from the member.
unemployment or separation shall be paid e) Compensation
benefits in the form of monthly cash → All actual remuneration for
payments equivalent to 50% of the employment, including mandated COLA,
average monthly salary credit for a as well as the cash value of any
maximum of 2 months. remuneration paid in any medium other
→ An employee who is involuntarily than cash except that part of the
unemployed can only claim unemployment remuneration received during the month in
benefits once every 3 years. excess of the maximum salary credit.
→ In case of concurrence of two or more f) Monthly salary credit
compensable contingencies, only the → Compensation base for contributions
highest benefit shall be paid. and benefits
→ In the computation of benefits, the
6. Definition of terms: maximum monthly salary credit to be
a) SSS considered shall be P20,000.00, until
→ Social Security System adjusted
b) Employer g) Monthly
→ Any person, natural or juridical, → Period from one end of the last payroll
domestic or foreign, who carries on in period of the preceding month to the
the Philippines any trade, business, end of the last payroll period of the
industry, undertaking, or activity of any current month if compensation is on
kind and uses the services of another hourly, daily or weekly basis; if on any
person who is under his orders as other basis, ‘monthly’ shall mean a period
regards the employment. of 1 month.
h) Contribution
→ Except the government and any of its → Amount paid to the SSS by and on
political subdivisions, branches or
behalf of the members in accordance with
instrumentalities, including corporations
the schedule
owned or controlled by the Government.
i) Employment
→ A self-employed person shall be both → Any service performed by an employee for
employee and employer at the same his employer except:
time.
i. Services where there is no employer-
c) Employee employee relationship;
→ Any person who performs services for ii. Service performed in the employ of the
an employer in which either or both Philippine Government or
mental or physical efforts are used and instrumentality or agency;
who receives compensation for such iii. Service performed in the employ of a
foreign government or international
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 organization, or their wholly-owned preceding the semester of contingency by
instrumentality 180.
→ This exemption notwithstanding, any m) Semester
foreign government, international → Period of 2 consecutive quarters ending
organization or their wholly-owned in the quarter of contingency.
instrumentality employing workers in the n) Quarter
Philippines or employing Filipinos outside → Period of 3 consecutive calendar
of the Philippines, may enter into an months ending on the last day of March.
agreement with the Philippine June. September and December.
Government for the inclusion of such o) Credited years of service
employees in the SSS except those
→ For a member covered prior to January
already covered by their respective civil
1985 minus the calendar year of coverage
service retirement systems
plus the number of calendar years in
→ Terms of such agreement shall conform which 6 or more contributions have been
with the provisions of this Act on coverage paid from January 1985 up to the calendar
and amount of payment of contributions year containing the semester prior to the
and benefits contingency.
→ Provisions of this Act shall be → For a member covered in or after
supplementary to any such agreement; January 1985, the number of calendar
and years in which 6 or more contributions
iv. Such other services performed by have been paid from the year of coverage
temporary and other employees which up to the calendar year containing the
may be excluded by regulation of the semester prior to the contingency.
Commission. → Commission may provide for a different
→ Employees of bona fide independent number of contributions in a calendar
contractors shall not be deemed year for it to be considered as a credited
employees of the employer engaging the year of service.
service of said contractors. p) Member
j) Beneficiaries → Worker who is covered under Section 9,
→ Dependent spouse until he or she Section 9-A and Section 9-B of this Act.
remarries, the dependent legitimate, q) Self-employed
legitimated or legally adopted, and
→ Any person whose income is not derived
illegitimate children, who shall be the
from employment
primary beneficiaries of the member
→ Dependent illegitimate children shall be → All seif-empioyed professionals;
entitled to 50% of the share of the → Partners and single proprietors of
legitimate, legitimated or legally businesses;
adopted children → Actors and actresses, directors,
→ In the absence of the dependent scriptwriters and news correspondents
legitimate, legitimated or legally adopted who do not fall within the definition of the
children of the member, his/her dependent term "employee"
illegitimate children shall be entitled to one → Professional athletes, coaches, trainers
100% of the benefits. and jockeys; and
→ In their absence, the dependent parents
who shall be the secondary → Individual farmers and fishermen.
beneficiaries of the member. r) Net earnings
→ In the absence of all the foregoing, any → Net income before income taxes plus
other person designated by the non-cash charges such as depreciation
member as his/her secondary and depletion appearing in the regular
beneficiary. financial statement of the issuing or
k) Contingency assuming institution.
s) Fixed charges
→ Retirement, death, disability, injury or
sickness and maternity of the member. → Recurring expense such as amortization
l) Average daily salary credit of debt discount and rentals for leased
properties, including interest on funded
→ The result obtained by dividing the sum and unfunded debt.
of the 6 highest monthly salary credits
in the twelve-month period immediately
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 7. Are the assets, properties and income
from investments of SSS subject to tax,
legal process and lien?
→ NO. It shall be exempt from all kinds of
taxes, fees or charges, and shall not be
liable to attachments, garnishments, levy
or seizure by or under any legal or
equitable process whatsoever, either before
or after receipt by the person/s entitled,
except to pay any debt of the member to the
SSS.
→ No tax measure of whatever nature
enacted shall apply to the SSS, unless it
expressly revokes the declared policy of the
State in Section 2 hereof granting tax-
exemption to the SSS. Any tax assessment
imposed against the SSS shall be null and
void.
8. Discuss about employee’s and employer’s
contribution (period to be observed and
how these are implemented).
❖ Employee’s Contributions
→ Beginning on the last day of the calendar
month when an employee’s compulsory
coverage takes effect and every month
thereafter during his employment, the
employer shall deduct and withhold from
such employee’s monthly salary, wage,
compensation or earnings, the employee’s
contribution in an amount corresponding to
his salary, wage, compensation or earnings
during the month in accordance with the
monthly salary credits.
→ The monthly salary credits, the schedule and
the rate of contributions shall also apply to
self-employed, voluntary, and other members.
❖ Employer’s Contribution
→ Beginning on the last day of the month
when an employee’s compulsory coverage
takes effect and every month thereafter during
his employment, his employer shall pay, with
respect to such covered employee, the
employer’s contribution in accordance with
the schedule.
→ An employer shall not deduct, directly or
indirectly, from the compensation of his
employees covered by the SSS or otherwise
recover from them the employer’s
contributions with respect to such
employees.
→ Remittance of such contributions by the
employer shall be supported by a quarterly
collection list to be submitted to the SSS at
the end of each calendar quarter indicating
the correct ID number of the employer, the
correct names and the SSS numbers of the
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employees and the total contributions paid
for their account during the quarter.
9. Discuss about contributions of the self-
employed member.
→ The contributions to the SSS of the self-
employed member shall be determined in
accordance with the schedule.
→ The monthly earnings declared by the self-
employed member at the time of his
registration with the SSS shall be considered
as his monthly compensation and he shall
pay both the employer and the employee
contributions
→ The contributions of self-employed
persons earning P1,000.00 monthly or
below may be reduced by the Commission.
→ The monthly earnings declared by the self-
employed member at the time of his
registration shall remain the basis of his
monthly salary credit, unless he makes
another declaration of his monthly earnings,
in which case such latest declaration
becomes the new basis of his monthly salary
credit.
10. What is the schedule of remittance of
contributions?
→ Shall be remitted to the SSS within the first
10 days of each calendar month ff the
month for which they are applicable or within
such time as the Commission may prescribe.
11. What is the effect if an employer neglects
or refuses to pay the contribution?
→ It 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 shall not prejudice the
right of the covered employee to the
benefits of the coverage.
12. What is the consequence of the delay in
remitting the contributions?
→ The delinquent employer shall pay besides
the contribution a penalty of 2% per month
from the date the contribution falls due until
paid.
13. Within what period can SSS institute the
necessary action against the employer?
→ Within 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 ease may be.
 14. What is the effect if a natural or juridical
person defaults in any payment of the
contribution?
→ Should any person, natural or juridical,
defaults in any payment of contributions, the
Commission may also collect the same in
either of the ff. ways:
i. By an action in court, which shall hear
and dispose of the case in preference to
any other civil action; or
ii. 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 Sheriffs 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.
15. When should self-employed member remit
their contribution to SSS?
→ 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.
damages equivalent to the accumulated
pension due as of the date of settlement of
the claim or to the 5 years’ pension,
whichever is higher, including dependents’
pension
→ If the contingency occurs within 30 days
from the date of employment, employer
shall be relieved of his liability for damages.
→ 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.
18. Within what period should a self-employed
member register and report with SSS?
→ Each covered self-employed member shall,
within 30 days from the first day he started
the practice of his profession or business
operations, register and report to the SSS his
name, age, civil status, and occupation,
average monthly net income and his
dependents.
19. Enumerate the acts in violation of SSS and
the corresponding penalties.

16. What is the method of collection and VIOLATIONS PENALTIES

payment of SSS contribution?
→ The SSS shall require a complete and proper FALSE STATEMENT, Shall suffer the
collection and payment of contributions and REPRESENTATION, penalties provided for
AFFIDAVIT OR in Article One hundred
proper identification of the employer and the
DOCUMENT seventy-two of the
employee. Payment may be made in cash, Revised Penal Code.
checks, stamps, coupons, tickets, or other
reasonable devices that the Commission FRAUDULENT Shall be fined ₱5,000
may adopt. ACQUISITION OR - ₱20,000 and
RECEIPT OF MONEY OR imprisonment of 6
CHECK (with intent to years and one 1 day to
17. What are the employment records and defraud any member, 12 years.
reports to be accomplished in compliance employer or the SSS)
with the SSS?
→ Employer shall immediately report the Shall be fined ₱5,000
names, ages, civil status, occupations, UNAUTHORIZED - ₱20,000 or
salaries and dependents of all his PURCHASE, SALE, USE, imprisonment of 6
TRANSFER, EXCHANGE years and 1 day to 12
employees who are subject to compulsory years, or both, at the
OR PLEDGE OF STAMPS,
coverage. Provided: COUPONS, ETC. discretion of the court.
→ If an employee covered should die or
become sick or disabled or reach the age Shall be fined ₱5,000
of 60 without the SSS having previously FRAUDULENT - ₱20,000 or
received any report or written ALTERATION, FORGERY imprisonment of 6
OR COUNTERFEITING years and 1 day to 12
communication, the employer shall pay to OF STAMPS, COUPONS, years, or both, at the
SSS damages equivalent to the benefits ETC. discretion of the court.
employee would have been entitled had his
name been reported on time.
→ Exception: In case of pension benefits,
employer shall be liable to pay the SSS

Page 8 of 9 MODULE 8 SSS (ACA) Abuel, RJB

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NON-COMPLIANCE WITH
THE SOCIAL SECURITY
ACT OF 2018, THIS IRR
AND OTHER
REGULATIONS
Shall be fined ₱5,000
- ₱20,000 or
imprisonment of 6
years and 1 day to 12
years, or both, at the
discretion of the court.

Shall be fined ₱5,000

FAILURE OR REFUSAL - ₱20,000 and
TO REGISTER imprisonment of 6
EMPLOYEES OR SELF- years and one 1 day to
EMPLOYED INDIVIDUALS 12 years.

FAILURE OR REFUSAL Shall be fined ₱5,000

TO DEDUCT AND REMIT - ₱20,000 and
CONTRIBUTIONS imprisonment of 6
years and one 1 day to
12 years.
LIABILITY OF MANAGING Shall be criminally
HEAD, DIRECTORS OR liable for any
PARTNERS act/omission
penalized under
Social Security Act of
2018.

Shall suffer the

SSS EMPLOYEE’S penalties provided for
APPROPRIATION OR Malversation of Public
MISAPPROPRIATION OF Funds or Property
FUNDS OF SSS OR ITS under Article 217 of
PROPERTIES the Revised Penal
Code.

Shall be presumed to
EMPLOYER’S have misappropriated
MISAPPROPRIATION OF such contributions or
CONTRIBUTIONS OR loan amortizations
LOAN AMORTIZATIONS and shall suffer the
OF ITS EMPLOYEES penalties provided for
(including fails to remit to Swindling or Estafa
the SSS within 30 days under Article 315 of
from the date they the Revised Penal
became due.) Code.

Page 9 of 9 MODULE 8 SSS (ACA) Abuel, RJB

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