Dear Atty. Maan,
“Mario” is one of our helpers in our mini-grocery business. Due to his struggle to make ends meet, he requested us to stop deducting from his salary his SSS monthly contribution, saying that he is already waiving his social security coverage and wanted to get his salary in full. I wanted to grant his request; but will this bring about implications to us employers?
Alfred
Dear Alfred,
As Mario’s employer, you are duty bound to promptly remit his SSS contributions. Sections 8 and 9 of RA 11199 or the Social Security Act of 2018 requires the compulsory coverage of employers, who carries on in the Philippines any trade, business, industry, and uses the services of another, and employees, who are not over 60 years old.
Under RA 11199 or the Social Security Act of 2018, the following persons are compulsorily covered:
- Employees and their employers — all employees including kasambahays or domestic workers not over 60 years of age and their employers (RA 11199, Sec. 9);
- Self-employed — includes, but not limited to the following:
- Self-employed professionals;
- Partners and single proprietors of businesses;
- Actors and actresses, directors, scriptwriters, and news correspondents, who do not fall within the
- definition of the term “employee” in Sec. 8(d) of RA 11199;
- Professional athletes, coaches, trainers, and jockey; and
- Individual farmers and fishermen (RA 11199, Secs. 9-A);
- Overseas Filipino Workers — all sea-based and land-based OFW as defined under RA 8042, otherwise known as the Migrant Workers and Overseas Filipinos Act of 1995 as amended, provided that they are not over 60 years of age (RA 11199, Sec. 9-B); and
- A Farmer, Fisherman, or a worker in the informal sector — an IS member being defined as one whose income is irregular or seasonal and who may be registered as a self-employed member under the SSS AlkanSSSya Program (SSS Membership Primer, August 2019, p 1-2)
Under the said law, non-remittance of contribution is a violation of the law on the part of the employer. (RA 11199, Sec. 22). In case you grant Mario’s request, you can be held liable under the SSS law. The SSS provides protection against various contingencies such as old age, disability, death, and unemployment. As the employer, it is important for you to help him understand that these deductions are for his best interest.
Hope this helps.
Atty. Mary Antonnette Baudi