Ilegal na tinanggal sa trabaho, may karapatan pa rin sa SSS contribution

ni PAO Chief Persida Rueda-Acosta @Magtanong Kay Attorney | July 20, 2026

Dear Chief Acosta,

Kung ilegal na tinanggal sa trabaho ang isang empleyado, may obligasyon pa rin po bang magpadala ang kumpaya ng kontribusyon sa Social Security System (SSS)?

— Quentin

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Dear Quentin,

Una sa lahat, may obligasyon ang employer na ibawas sa suweldo ng mga empleyado nito ang bahagi ng kanilang kontribusyon sa Social Security System (SSS) at ipadala ang mga ito, kasama ang bahagi ng employer sa SSS, alinsunod sa mga probisyon ng Republic Act (R.A.) No. 11199 (Social Security Act of 2018):

“SEC. 18. 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 schedule and the rate of contributions as may be determined and fixed by the Commission, subject to the provisions of Section 4 (a) (9) of this Act. 

SEC. 19. Employer’s Contributions. – (a) 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 provided in this Act. Notwithstanding any contract to the contrary, 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. 

SEC. 22. Remittance of Contributions. – (a) The contribution imposed in the preceding section shall be remitted to the SSS within the first ten (10) days of each calendar month following the month for which they are applicable or within such time as the Commission may prescribe.”

Kaugnay nito, sa kasong Lopez Sugar Corporation vs. Romeo Perrin, Jr., et. al., G.R. No. 260447, 05 Pebrero 2026, sa panulat ni Hon. Associate Justice Maria Filomena D. Singh, ang mga ilegal na tinanggal na empleyado ay itinuturing na hindi umalis sa kanilang trabaho kaya nararapat lamang na bayaran ang kanilang SSS contribution. Ayon sa ating Korte Suprema:

“Here, there is no dispute that Perrin, et. al. were illegally dismissed, as ruled by the NLRC and affirmed by the CA and the Court. Thus, they are deemed to have never left their employment. Consequently, LSC’s obligation to remit Perrin et. al.’s social security contributions did not cease with respect to the period during which Perrin et. al. were illegally dismissed.

Since LSC failed to remit Perrin et. al.’s social security contributions, LSC is liable to pay a penalty thereon of three percent (3%) per month from the date the contribution falls due until paid, pursuant to Section 22 of the Social Security Act of 1997.”

Kung kaya, patuloy ang obligasyon ng employer na magpadala ng kontribusyon sa SSS sa loob ng panahon na ang empleyado ay ilegal na tinanggal sa kanyang trabaho.  

Sana ay nabigyan namin ng linaw ang iyong katanungan. Ang payong aming ibinigay ay base lamang sa mga impormasyon na iyong inilahad at maaaring magbago kung mababawasan o madaragdagan ang mga detalye ng iyong salaysay. 

Maraming salamat sa iyong patuloy na pagtitiwala.