SOC IAL SE CUR ITY

SYSTEM
SEC TION S 21- 24A
 SEC. 21. GOVERNMENT
GUARANTEE.

T HE BENEFIT S PR ESCR IBED IN TH IS AC T

SH ALL NOT BE DIM IN ISHED AND TO
G UARANT EE SAID BENEFIT S TH E
G OVER NM EN T OF T HE REPU B LIC OF T HE
PH ILIPPIN ES ACCEPT S G EN ER AL
R ES PONSIB ILI TY FOR T HE SOLVENC Y OF
T HE SSS .
 SEC. 22. REMITTANCE OF
CONTRIBUTIONS.
(A)
T he c ont ri b ut i on m u st be re m i t t e d t o
t he SSS wi t hi n t e n da y s of e a c h m ont h,
o r a s p re sc r i be d by t he C om m i ssi on.
E m pl oye rs re sponsi bl e for de duc t i n g
a nd re m i t t i n g c ont ri but i ons a re l i a b l e
f or pa ym e n t . If not pa i d , de l i nque nt
e m pl oye rs fa c e a t wo-pe rc e nt p e na l t y.
C ol l e c t i on a nd re m i t t a nc e m a y be d one
q ua rt e rl y or se m i - a nnu a l l y i n a dva nc e ,
wi t h u npa i d c o nt ri but i on s c re di t e d or
re funde d t o t h e e m pl oye r upon
se pa ra t i o n.
(B)
T he SSS will collect employer-paid
contributions in c ases of non-payment,
similar to taxes colle cted under th e
Na tional Internal R evenue C od e. Failure
to pa y or remit contrib utions do es not
affect c overed emplo yee benefits.
Action against employers can be
in itiated within 20 y ears of de linquen cy
or benefit a ccru al.
(C)
Sho u l d any p ers o n, n at u ral o r ju ri d i cal , def au lt s
i n an y p ay men t o f con t ri b ut i o n s, t h e
Co mm is s io n may al s o co l l ect t he s am e in ei t he r
o f t he fol l o wi n g way s : (1) By an act i o n in co u rt,
whi ch s hal l h ear an d d is p o se o f t h e cas e i n
p ref eren ce t o an y o t he r ci vi l act i o n; o r (2 ) By
is s u in g a warran t to t h e Sh eri ff o f any p ro v in ce
or c it y co mman d i ng h i m to l ev y u p o n an d s el l
an y real an d pe rso n al p rop er ty o f t he d eb t o r. Th e
She ri ff ’s s al e b y vi rt u e o f sa id warran t s ha ll b e
g o v ern ed by t he sam e p roc ed ure p r esc rib ed fo r
ex ecu t io n s ag ai ns t p ro per ty u p on j u dg men t s by a
co u rt of r eco rd .
SEC. 22. REMITTANCE OF
CONTRIBUTIONS.

(D)

(d) T he las t c omplete record of monthly contributions paid by the

employ er or the average of th e monthly contributions paid during
the past thre e (3) years as of the date of filing of the action for
c ollec tion sha ll be presu med to be the monthly contributions
payable by and due from the e mployer to the SSS for ea ch of the
u npa id month, unless contradic te d and ov erc ome b y other
e vide nc e: Provided, That the SSS shall no t be b arred from
determining and c ollecting the true and correc t co ntributions d ue
the SSS even a fter full payment pursuant to this paragraph, nor
sha ll the employer be re lieve d of his liability under Section
Twenty-eight of th is Act
 SEC. 22-A. REMITTANCE OF
CONTRIBUTIONS OF SELF-EMPLOYED
MEMBER.
SE LF-E MP LOYED ME MB E RS SHALL RE MIT
T HEIR MO NT HLY CONT RIBUT IONS QUART E RLY
ON SUC H DAT ES AND SC HED ULES AS T HE
CO MMISSION MAY SP EC IF Y T HROUGH RULE S
AND REG ULATIONS: PROVIDE D, THAT NO
RET ROACT IVE PAYME NT OF CONT RIBUT IONS
SHALL B E ALLOWE D, E XCE PT AS PROVID E D IN
T HIS SEC T ION.
SEC. 23. METHOD OF COLLECTION
AND PAYMENT.
T H E S S S S H A L L R E Q U IR E A C O M PL E T E A N D
P R O PE R C O L L E C T IO N A N D PAY M E N T O F
C O N T R IB U TI O N S A N D P R O P E R ID E N T I FIC AT IO N O F
T H E E M P L O Y E R A N D T H E E M P L O Y E E . PAY M E N T
M AY B E M A D E IN C A S H , C H E C K S, STA MPS ,
C O U P O N S , T I CK E T S , O R O T H E R R E A S O N A B L E
D E V IC E S T H AT T H E C O M MIS S IO N M AY A D O PT.
 SEC. 24. EMPLOYMENT
RECORDS AND REPORTS.
(A)
E MPLOYERS MUST REPORT ALL EMPLOYEES ' NAMES , AGE S ,
CIV IL S TATUS, OCCUPATIO NS, SALA RIES, AND DE PE NDENTS
TO T HE S OCIAL S ECURITY SYSTEM (S SS ). IF A N E MP LOYE E
DIES, BECOMES S ICK, OR REACHES 60 WIT HOU T PRIOR
NOTIFICATION, THE EMPLOYER MUS T PAY DAMAGE S
EQ UIVA LENT TO THE BENEFITS THEY WOULD HAVE
RECEIVED IF THEY HA D REPORTED THEIR NA ME . IN
PENSION BENEF ITS , THE EMPLOYER IS LIABLE FOR
DA MAGES . IF THE CONTINGENCY OCCURS WITHIN 30
DAYS , THE EMPLOYER IS RELIEVED OF LIA BILITY.
INDEPENDENT CONTRACTORS ARE A LS O S UBJECT TO CIV IL
LIA BILITY AND MUS T POS T A S URETY BOND TO
GUAR ANTEE WORKER BENEFITS .
(B)
EMPLOYER S WHO MIS REPRE SE NT E MP LOYE E ME MBE RS '
EMPLOYMENT DATE S OR FA IL TO REMIT S SS
CO NTR IBUTIONS , RES ULTING IN RE DU CED BE NEFITS ,
MU ST PAY DAMAGE S TO THE S SS . THE DA MAGE S ARE
EQUIVALE NT TO THE DIFFE RE NCE BETWE EN THE
AMOUNT OF BE NE FIT THE E MPLOYE E OR BE NE FICIA RY
IS E NTITLE D TO A ND THE A MOUNT PAYA BLE BA SE D ON
RE MITTED CONTRIBUTIONS. IF THE E MPLOYE E OR
BE NEFICIA RY IS E NTITLE D TO P ENS ION BE NEF ITS , THE
DA MAGE S ARE EQUIVA LE NT TO THE ACCUMULATE D
PENS ION DUE OR F IV E YE ARS ' PE NSION, INCLUDING
DEPE NDEN TS ' PE NS ION.
 SEC. 24. EMPLOYMENT
RECORDS AND REPORTS.
(C)
THE SS S MAINTAINS CONFIDENTIA LITY OF EMPLOYE R OR
MEMBER RECORDS A ND REPORTS , UNLESS REQUIRE D BY
COURT S UBPOENA S. THEY MUS T BE DIS CLOS ED WITH THE
S SS PRESIDENT'S CONS ENT A ND PRESUMED CORRECT
UNLESS NECESSA RY CORRECTIONS A RE MA DE. THE SS S
A DJ UDICATES CLAIMS BA SED ON T HESE RECORDS A ND
REPORTS . IF THE S SS PAYS A MO NTHLY PENS ION TO A N
INFERIOR BENEFICIA RY, THE PAYMENTS DISCHA RGE T HE
S SS FROM LIABILITY UNLESS THE OTHER BENEFICIA RY
NOTIFIES THE S SS OF THEIR CLA IM.
(D)
EVERY E MPLOYER SHALL KE EP TRUE AND ACCURATE WORK
RECO RDS FOR SUCH PE RI OD AND CONTAINING SUCH I NFORMATI ON
AS THE CO MMISSIO N MAY PRESCRIBE , I N ADDI TI ON TO AN “ANNUAL
REGI STER OF NE W AND SEPARATED EMPLOYE ES” WHI CH SHALL BE
SECURE D FROM THE SSS WHEREI N THE EMPLOYER SHALL ENTER ON
THE FI RST DAY OF EMPLOYMENT OR ON THE E FFECTI VE DATE OF
SE PARATI ON, THE NAME S OF THE PE RSONS E MPLOYED OR
SE PARATE D F ROM E MPLOYME NT, THE IR SSS NUMBE RS, AND SUCH
OTHER DATA THAT THE COMMI SSI ON MAY REQUIRE AND SAI D
ANNUAL REGISTE R SHALL BE SUBMITTED TO THE SSS IN THE MONTH
OF JANUARY OF EACH YE AR. SU CH RECORDS SHALL BE OPEN FOR
INSPECTI O N BY THE SSS O R I TS AUTHORI ZED REP RE SENTATI VE S
QUARTERLY OR AS O FTE N AS THE SSS MAY REQUI RE . THE SSS MAY
ALSO REQU IRE EACH EMPLOYE R TO SUBMI T, WI TH RE SPECT TO THE
PE RSO NS IN HIS E MP LOY, REPORTS NEE DE D FOR THE E FFECTI VE
ADMINISTRATIO N OF THI S ACT.
 SEC. 24. EMPLOYMENT
RECORDS AND REPORTS.
(E)
E ACH EMPLOYER SHALL REQUIRE, AS A CONDITIO N TO
E MPLOYMENT, THE PRES ENTATIO N OF A REGIS TRATION
NUMBER S ECURED BY THE PROSPECTIVE EMPLOYE E FROM
THE SS S IN ACCORDANCE WITH S UCH PROCEDURE AS THE
S SS MAY A DOPT: PROV IDED, THAT IN CA SE OF E MPLOYE ES
WHO HAVE EA RLIER BEEN A SS IGNED REGIST RATION
NUMBERS BY VIRTUE OF A PREVIOUS EMPLOYME NT, SU CH
NUMBERS ORIGINALLY AS SIGNED TO THEM SHOU LD BE
US ED FOR PURPO SES OF THIS SECTION: PROV IDED,
FURTHER, THAT THE ISS UANCE OF S UCH REGIS TR ATION
NUMBERS BY THE S S S S HALL NOT EXEMPT THE E MPLOYE R
FROM COMPLYING WITH THE PROV IS IONS OF PA RAGRAP H
(A) OF THIS S ECTION.
(F)
NOTWITHS TA ND ING A NY LAW TO THE CONTRARY,
MICROFILM, OR NONE RA SABLE OP TICAL DISK A ND
OTHER S IMILAR ARCHIVAL ME DIA COP IE S OF
ORIGINA L SS S RECORDS AND RE PORT S, OR CO PIES OF
SUCH RECORDS A ND RE PORTS DULY CERTIFIE D BY
THE O FFICIA L CUS TODIA N THEREOF, S HA LL HAV E THE
SA ME E VIDENTIA RY VALUE A S THE ORIGINALS AND BE
ADMISS IBLE AS E VIDENCE IN A LL LEGAL
PROCEE DINGS.
 SEC. 24. EMPLOYMENT
RECORDS AND REPORTS.
(G)
NOTWITHS TA NDING ANY LAW TO THE CONTRA RY, LOCAL
GOVERNME NT UNITS S HA LL, PRIO R TO ISS UING A NY
A NNUA L BU SINE SS LICE NSE O R PERMIT, REQU IRE
S UBMIS SION OF CE RTIFICATE OF S SS COV E RAGE A ND
COMPLIA NCE WIT H THE PROV IS IONS OF THIS ACT:
PROVIDED, THAT TH E CE RTIFICATIO N OR CLEA RA NCE
S HALL BE ISS UE D BY THE S S S W ITHIN FIVE (5) WO RKING
DAYS FROM RECE IP T OF THE REQUE ST.
SEC.24-A. REPORT AND REGISTRATION OF THE SELF-
EMPLOYED MEMBER

EA CH COVERED SELF-EMPLOY ED M EMBER

SH A LL, WITHI N THIRTY (30) D AY S FRO M
TH E FI RS T DAY HE STARTED TH E
PRACTI CE OF HI S PROFESSI ON O R
BU SI NESS OPERATIONS, REGI STER A N D
REPO RT TO THE SSS HI S NAME, A G E, CIV I L
STATUS , AND OCCUPATION, AV ERA G E
MO NTHLY NET INCOME A N D H I S
DEPENDENTS.