Pananagutan ng employer na ‘di naghulog sa SSS ng kontribusyon ng empleyadong buntis

ni Atty. Persida Rueda-Acosta @Magtanong Kay Attorney | November 9, 2025

Malinaw na nakasaad sa Social Security System (SSS) Circular No. 2019-009 o mas kilala sa tawag na “Guidelines on the payment of Maternity Benefit,” ang mga sumusunod:

“Section 12. Liability of the Employer. – The Employer shall pay to the SSS damages equivalent to the benefits which said female employed member would otherwise been entitled to in any of the following instances:

i. Failure of Employer to remit to SSS the required contributions for the female employed member; x x x.” 

Ang karapatan ng isang babaeng empleyado na matamasa ang kanyang maternity benefits ay nakapaloob sa batas na dapat na sundin ng ating mga employer. Kaugnay nito, sinabi sa Seksyon 12 ng nabanggit na panuntunan na mananagot ang isang employer sa SSS ng danyos katumbas ng benepisyo na dapat sana ay matatamasa ng babaeng empleyado kung hindi sana pumalya sa pagbabayad o pag-remit ang nasabing employer sa SSS ng mga kinaltas nitong kontribusyon.

Bukod pa sa nabanggit, maaaring pagmultahin, makulong at makasuhan ng krimeng Estafa ang isang employer na nagkaltas ngunit hindi nag-remit sa SSS ng kontribusyon. Ito ay alinsunod sa Seksyon 7 at Seksyon 10, Rule 46 ng Implementing Rules and Regulations ng Republic Act (R.A.) No. 11199 o mas kilala sa tawag na The Social Security Act of 2018 kung saan isinasaad na:

“SEC 7. Failure or Refusal to Deduct and Remit Contributions. – Whoever fails or refuses to deduct contributions from the compensation of one’s employee/s, or from his/her income, in the case of the covered SE, and to remit the same to the SSS, shall be punished by a fine of not less than five thousand pesos (P5,000.00) nor more than twenty thousand pesos (P20,000.00) and imprisonment for not less than six (6) years and one (1) day nor more than twelve (12) years. [Sec 28, (e), 2nd sentence]

SEC 10. Employer’s Misappropriation of Contributions or Loan Amortizations of Its Employees. – Any employer who, after deducting the monthly contributions or loan amortizations from his/her employee's compensation, fails to remit the said deduction to the SSS within thirty (30) days from the date they became due, shall be presumed to have misappropriated such contributions or loan amortizations and shall suffer the penalties provided for Swindling or Estafa under Article three hundred fifteen (315) of the Revised Penal Code.”