I recently received a complaint from a Social Security System (SSS) member about the failure of his employer to submit the corresponding report of his salary loan payments so that as far as SSS was concerned, no payments had been made as they were not posted into his account. The member, therefore, was not qualified to renew his loan.
Clearly, in this case, the employer is at fault for not submitting the obligatory report of loan payments. Thus, I thought it timely to remind employers through this column about their obligations under the Social Security Law.
The employer is obliged under the SS Law to register as an employer by accomplishing the Employer Registration Form (R-1) and to report all his employees to the SSS for coverage using the Employment Report Form (R-1A). These forms must be submitted together at the nearest SSS branch. The effectivity of the employer’s compulsory coverage with the SSS starts on the first day he hires his first employees. The employer is given 30 days from date of hiring, to report an employee for coverage to the SSS.
The employer is, likewise, obliged to deduct contributions from his employees, pay his share of contributions including Employees’ Compensation, and remit these to the SSS within the prescribed schedule of payments.
The employer shall then submit to the nearest SSS branch the monthly report of his employees’ contributions using the Contribution Collection List (Form R-3) in electronic media together with the validated Employer Contribution Payment Return (Form R-5) or the Special Bank Receipt (SBR) and the Form R-5 on or before the 10th day after the payment due date. If the employer is registered at the My.SSS online facility, he can submit the Contribution Collection List online.
Another obligation of an employer is to deduct from his employees’ salaries the monthly loan amortizations based on the scheduled payment deadlines for SSS member loans and remit the same to the nearest SSS branch with tellering facility, or through accredited banks using the Member Loan Payment Return Form (Form ML-1) on the scheduled payment date. The employer is, likewise, required to submit a monthly report of his employees’ loan amortizations through an accomplished Member Loan Billing Statement (Form ML-2) in electronic media together with the validated monthly Member Loan Payment Return Form or the SBR and Form ML-1. The Member Loan Billing Statement (Form ML-2) may also be submitted online if the employer is registered in the My.SSS facility.
As part of his legal obligation, the employer is required to maintain true and accurate work records of his employees, which include monthly contributions and loan amortizations, if any, and record of sickness, injuries, death of employees in manual or electronic logbook for work-connected accident. Such records shall be open for inspection by the SSS or its authorized representatives quarterly or as often as the SSS may require.
Under the law, violations or non-compliance of the legal obligations of the employer may be penalized as provided under Section 28 of Republic Act 8282, or the Social Security Act of 1997.
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For more details on SSS programs, members can drop by the nearest SSS branch, visit the SSS web site (www.sss.gov.ph), or contact the SSS Call Center at 920-6446 to 55, which accepts calls from 7 a.m. on Mondays all the way to 7 a.m. on Saturdays.
Susie G. Bugante is the vice president for public affairs and special events of the SSS. Send comments about this column to susiebugante.bmirror@gmail.com.
1 comment
Hi good evening ask ko lang po if pwede ba mahold ang sss cheque ng agency dahil po sa biglaang termination?