Definition

An ER is any person, natural or juridical, domestic or foreign, who carries on in the Philippines any trade, business, industry, undertaking, or activity of any kind and uses the services of another person who is under his orders as regards the employment, except the government and any of its political subdivisions, branches or its instrumentalities, including corporations owned or controlled by the Government: Provided, that a self-employed person shall be both employee and employer at the same time. (Sec. 8 (c) of the Social Security Act of 2018 – RA No. 11199).

The following are also considered as ERs:

1. A social, civic, professional, charitable, and other non-profit organization that hires the services of employees
2. A foreign government or international organization, or its wholly owned instrumentalities such as a foreign embassy in the Philippines, with an approved Administrative Agreement with the SSS for the coverage of its Filipino workers
3. Household employers (HRs) who use the services of a house helper; whoever pays the compensation for such services, whether the husband, wife, or any other person, shall be deemed as household employers. Read more about HRs.
4. Manning agencies of sea based OFWs

Registration

SSS coverage of ER shall take effect on first day of his/her/its operation.

With the launching of the national government-initiated Central Business Portal (CBP) project on January 28, 2021, ER registration shall now be made through this one-stop services portal for all business-related information. CBP aims to promote effective service delivery and transparency in the government by streamlining the registration of a business, renewal of permits, and other related activities through online transactions.

Enrollment in CBP is necessary for new business applicants to save time and effort in going to different government agencies to file and pass their respective government requirements, which usually takes time and are costly for entrepreneurs. 

The other agencies involved in CBP aside from the SSS are the Department of Information and Communications Technology, Securities and Exchange Commission, Bureau of Internal Revenue, Philippine Health Insurance Corporation (PhilHealth), and Pag-IBIG Fund.

The CBP portal also offers a Unified Employee Reporting Module for SSS, PhilHealth, and Pag-IBIG as a feature. It means ERs do not have to access separate websites just to fill out application forms from each government agency. The CBP system combines the application forms of these agencies for one-time data capture of ERs’ information.

For the guidance of the ERs, SSS issued the following policies on CBP registration:

1. CBP-registered ERs shall no longer be required to submit the Employer Registration Form (SS Form R-1) and supporting documents.
2. ERs with or without Date of Coverage (DOC) shall be qualified to register in the My.SSS website.
   • The SSS shall automatically send a registration link to the company email address to facilitate employer web registration; and
   • The ER shall provide the required information to complete the web registration process.
3. Reporting of initial employee/s may be submitted through the CBP or through the My.SSS portal.
   • The employment report shall trigger the updating of ER’s DOC; and
   • The ER’s DOC shall be based on the earliest employment date of its employee/s.
4. The following information shall be captured from the CBP database:

Employer

• Tax Identification Number (TIN)
• Name/s of Owner/s
• Company email address
• Mobile and Telephone Numbers
• Philippine Standard Industrial Classification (PSIC)

Employee

• SS Number
• Employee Name
• TIN
• Philippine Standard Occupational Classification (PSOC)

The ER record shall be appropriately tagged to identify the source of ER registration.

To create a CBP account

1. Go to https://business.gov.ph/signup. ERs must create an account to use the CBP and to begin with the registration of their new business.
2. Once an account is created, an account verification link shall be forwarded to the ER’s registered email. Click the link to finish creating the account.

To log-in and register a business

1. Go to https://business.gov.ph/login. 
2. Once account is verified, the ER may now log-in to the application dashboard and start applying for a business. Click “Register a Business” button to start an application.

NOTE: Registration via CBP is not mandatory, hence, ERs may still register manually thru over-the-counter at SSS Branches.

Membership Data Amendments and/or status of business operations

ERs are allowed to submit amendment of their contact information (email address, telephone number, and mobile number) without any supporting documents through the My.SSS portal in the SSS Website.

Log in to My.SSS Portal

However, other changes in ER’s data and status of business operations should be reported immediately to the nearest SSS Office by accomplishing an Employer Data Change Request (SSS Form R-8). This form should be duly signed by the authorized signatory, supported by the original and photocopy of appropriate documents, if any, showing the effectivity date. The form should be duly notarized, except if it is for a change/addition of address, e-mail address, and telephone or fax numbers.

The SSS Form R-8 should be signed by any of the following:

Required Documents

1. For Change of Business Name, Legal Personality, or Nature of Business

Any of the following, whichever is applicable:

• • • Certificate of Registration of Business Name from the Department of Trade and Industry (DTI)
    • Certificate of Filing of Articles or Amended Articles of Partnership/ Incorporation/Cooperation issued by the DTI/Securities and Exchange Commission (SEC)/Cooperative Development Authority (CDA)

2. For Change of Business Address

Proof of billing, or in its absence, any of the following:

• • • Deed of Sale of Property/Lease Contract
    • Barangay certificate evidencing transfer to the new address

3. For Change of Name of Owner/Managing Partner/Corporate Officers

Any of the following, whichever is applicable:

• • • Deed of Sale/Assignment duly signed by concerned parties with the new Owner’s DTI Registration or Business License
    • Deed of Donation
    • General Information Sheet duly received by the SEC
    • Minutes of General Assembly (for cooperatives)

4. For Amendment of Date of Coverage (DOC)

All of the following:

• • • SSS Forms R-1/R-1A (superseding initial submission)
    • Affidavit of employee/s attesting to the actual date of his/their employment
    • Certification from the Municipal/City Treasurer’s Office or the Bureau of Internal Revenue (BIR)

5. For Temporary Suspension of Business Operations

Any two (2) of the following documents, whichever are applicable:

• • • Notification of suspension of operation duly received by the BIR within the prescribed period
    • Audited Financial Statements and Income Tax Return (ITR) showing non-operation/no earnings for the applicable period/s filed with the SEC or the BIR within the prescribed period
    • Board Resolution approving suspension of business operation adopted within the prescribed period and duly received by regulatory agencies (e.g. BIR, SEC, etc.)
    • SSS Form R-1A showing the separation of its employee/s duly received by the SSS within the first ten (10) days of the month after the applicable quarter
    • Certification from the Fire Department/concerned unit of the municipality/city, in case of destruction of corporate facilities due to fire/fortuitous event
    • Notice of Strike duly received by the Department of Labor and Employment (DOLE) with a Certification that there was no operation/employees during the strike
    • Lease Contract/Joint Affidavit of Termination of Lease Contract
    • Certificate of Non-Renewal of Business License from the Municipal/City Treasurer’s Office

6. For Resumption of Business Operations

– Newly accomplished Employment Report (SSS Form R-1A) reporting for coverage newly hired/re-hired employee/s

7. For Termination/Dissolution of Business

a. Single Proprietorship

Approved Application for Business Retirement from the Municipal/City Treasurer’s Office, or in its absence, submit any two (2) of the following:

• • • • Certification of Non-Operation of Business from the Municipal/City Treasurer’s Office or BIR
      • Lease Contract/Joint Affidavit of Termination of Lease Contract
      • SSS Form R-1A showing the separation of its employee/s duly received by the SSS within the first 10 days of the month after the applicable quarter
      • Certification of Cancellation of Franchise from the Land Transportation & Franchising Regulatory Board
      • Certification from the Philippine Contractors Accreditation Board
      • Death Certificate registered with the Local Civil Registrar or issued by the Philippine Consul, in case of death of the owner

b. Partnership/Corporation/Cooperative

Certificate of Filing of Articles of Dissolution/Cancellation of Registration issued by the SEC/CDA, or in its absence, any two (2) of the following:

• • • • Audited Financial Statements and ITR showing non-operation/no earnings for the applicable period/s filed with the SEC or the BIR within the prescribed period
      • Board Resolution approving the termination of business operation adopted within the prescribed period and duly acknowledged received by regulatory agencies (e.g. BIR, SEC, etc.)
      • SSS Form R-1A showing the separation of its employee/s duly received by the SSS within the first 10 days of the month after the applicable quarter
      • Notification of Business Termination duly received by the SEC or the BIR within the prescribed period

8. For Termination/Dissolution due to Merger/Consolidation of Registration

– Certificate of Filing of Articles of Merger issued by the SEC

9. For Cancellation of DOC due to Employer’s Allegation that Business Operation Did Not Materialize

– SSS Account Officer Report

Duties and Responsibilities

The ER is obliged to:

• Register with SSS and secure an ER ID Number.
• Require EEs to register with SSS and present their SS Numbers for reporting to the SSS for coverage within 30 days from hiring date.
• Enroll in My.SSS and in the Disbursement Account Enrollment Module (DAEM) so that SSS reimbursements are deposited directly and safely to the ERs’ bank account, instead of being sent via check in the mail.
• Deduct from salaries/wages of the EEs their share in the monthly SS contributions based on gross monthly compensation, and remit the same to the SSS, together with the ER share of contributions and Employees’ Compensation (EC), using Payment Reference Number (PRN) within the prescribed schedule.
• Maintain true and accurate records of EEs, such as, but not limited to, employment and payroll records, official receipts as proof of payments of monthly contributions and loan amortizations, amounts deducted from salaries/wages, records of sickness, injuries, and death of EEs in manual logbook or electronic file for work-connected contingencies.
• Present work and employment records for inspection upon demand by the SSS.
• Deduct from EEs’ salaries/wages their monthly loan amortizations and remit the same, together with the Loans Collection List (LCL), to SSS branch office using the PRN for Loans Payment.

NOTE: ERs shall require new EEs/house helpers to disclose their existing SSS loans, by securing an updated statement of loan account, and to continue deducting and remitting the monthly loan amortizations as necessary.

• Deduct from EEs earning over P20,000.00 their share in the mandatory Provident Fund (PF) contributions and remit the same to the SSS, together with the ER share of PF contributions, using PRN within the prescribed schedule.
• Pay in advance the following:
  • SS and EC sickness benefits due to EEs based on SSS-approved sickness notification
  • SS maternity benefits due to qualified female EEs, based on SSS-approved maternity notification.
• Inform the SSS of any changes/updates in data/records using the Employer Data Change Request (SS Form R-8) to nearest SSS branch, as well as temporary or permanent cessation of business operations for regular ERs.
• Keep EEs updated on the changes in SSS policies, rules, and regulations.
• Ensure that all forms submitted are properly and accurately accomplished.
• Submit an updated Specimen Signature Card (SS Form L-501) annually.
• Certify SSS-related documents of EEs when required for their claims.
• Comply with the rules and regulations promulgated by the Social Security Commission and as implemented by the SSS.

My.SSS Registration

For faster and easier transactions with the SSS, ERs/HRs must create a My.SSS account by following these steps:

Register a bank account in My.SSS

There are steps to enroll ERs/HRs’ disbursement account online for easier benefit and loan payments:

1. Log-in to My.SSS Employer account

2. Click Disbursement Account Enrollment Module (DAEM) under the Services tab.

3. Read and understand the reminders on account enrollment, tick the check box, then click “Proceed.”

4. Choose a PESONet Participating Bank from the dropdown menu and encode the required bank account number.

IMPORTANT REMINDER: Correctly fill out all required fields then triple check all encoded information prior to submission. Remember that the ER/HR’s registered name in SSS should be the same as the bank account name being enrolled in the DAEM. Employers, or their authorized personnel, must enroll only one (1) PESONet-participating bank account, which may be used for all its branches and subsidiaries.

5. Select the type of proof of account from the dropdown menu and click “Choose File” to attach the readable colored image of the proof of account with file size not exceeding 1MB.

6. Click the check box to certify the correctness and accuracy of provided bank details and to agree to the Data Collection and Usage Clause, then click “Enroll.”

7. Review the supplied bank information and click “Proceed.”

8. The servicing branch will now evaluate the disbursement account enrollment. Wait for an email confirming the results of the evaluation.

Effects of non-reporting and non-remittance of contributions

An ER who does not report his/her EEs, regardless of status of employment, is violating the SS Law. Meanwhile, an HR who does the same can be sued for violating two (2) laws – Section 40 of the Republic Act 10361 or the Batas Kasambahay, and Section 28 of the Republic Act 11199 otherwise known as the Social Security Act of 2018.

If found guilty, the ER/HR is liable to the EEs/house helpers and must:

• pay the benefits of those who die, become disabled, get sick or reach retirement age
• pay all unpaid contributions plus a penalty of two percent (2%) per month
• be held liable for a criminal offense punishable by fine and/or imprisonment.

The EE/house helper is still entitled to SSS benefits even if the ER/HR fails or refuses to report and remit SSS contributions.

Contribution and Payment

ERs may remit their contributions through any of the following channels:

• SSS Branches with Tellering Facilities
• Bancnet e-Gov Facility
• SSS-accredited banks (over-the-counter and partner bank’s website and mobile app)
• SSS non-bank collecting partners (over-the-counter)
• Automatic Debit Arrangement

See also Pay Contributions and Loans

Frequently Asked Questions (FAQs) on demand letters