Dear PAO,
I have been employed with a private company for six years. Last February 2026, I had an accident that required a major surgery. I notified my employer that I would like to claim from the SSS, but they did not entertain my request. Therefore, I instructed my wife to file my claim directly with the SSS office. It was then that I learned that I was not enrolled with the SSS. Considering this, may I know if I lost my right to claim? Is there any legal remedy against my employer?
Abbe
Dear Abbe,
Republic Act (RA) 11199, or the Social Security Act of 2018, provides for the mandatory Social Security System (SSS) coverage of all employees in the private sector in line with the State’s policy to guarantee social security protection to workers and their beneficiaries against the risks of disability, sickness, maternity, old age, death, and other eventualities resulting in loss of income. Hence, employers must enroll their employees in SSS coverage from the first day of their employment.
Thus, Sections 22 and 24 of the Social Security Act and its Implementing Rules and Regulations (IRR) explicitly penalize an employer who fails and refuses to remit SSS contributions, including failure to report its employees to the said agency, as follows:
“SEC. 22. Remittance of Contributions. – (a) xxx. Every employer required to deduct and to remit such contributions shall be liable for their payment and if any contribution is not paid to the SSS as herein prescribed, the delinquent employer shall pay besides the contribution a penalty thereon of two percent (2%) per month from the date the contribution falls due until paid.
"SEC. 24. Employment Records and Reports. – (a) Each employer shall immediately report to the SSS the names, ages, civil status, occupations, salaries and dependents of all his employees who are subject to compulsory coverage: Provided, That if an employee subject to compulsory coverage should die or become sick or disabled or reach the age of sixty (60) without the SSS having previously received any report or written communication about him from his employer, the said employer shall pay to the SSS damages equivalent to the benefits to which said employee member would have been entitled had his name been reported on time by the employer to the SSS, except that in case of pension benefits, the employer shall be liable to pay the SSS damages equivalent to the accumulated pension due as of the date of settlement of the claim or to the five (5) years’ pension, whichever is higher, including dependents’ pension.” (Emphasis ours)
Given the foregoing, you may institute an action against your employer before the SSS for failure to report your employment coverage and non-remittance of your mandatory contributions. The SSS, in turn, will pursue your employer to exact payment of your claims.
Notwithstanding your employer’s failure to report your employment and remit the SSS contributions to the agency, your benefits under the coverage will not be compromised. You will still receive your sickness benefit pursuant to Section 5, Rule 36 of the Implementing Rules and Regulations of the Social Security Act, which states:
“Section 5. COVERED EMPLOYEE, NOT PREJUDICED. - The failure or refusal of the employer to pay or remit the contributions herein prescribed shall not prejudice the right of the covered employee to the benefits of his/her SSS coverage.”
We hope that we were able to answer your queries. This advice was solely based on the facts you have narrated and our appreciation of the same. Our opinion may vary when other facts are changed or elaborated.
Thank you for your continued trust and support.
