Compulsory Coverage of Employers

 

An SSS employer-member is obliged to:

  1. Register with the SSS and secure an Employer (ER) Number by accomplishing the Employer Registration Form (SS Form R-1).
  2. Require prospective employees to register with the SSS and present their SS numbers for reporting to the SSS.
  3. Report all employees for coverage, regardless of status of employment, within thirty (30) days from actual employment date using the Employment Report Form (SS Form R-1A) for submission to any SSS branch, or online via the employer's My.SSS account in the SSS website (www.sss.gov.ph).
  4. Deduct from employees’ salaries/wages their monthly SS contributions, and remit these to SSS through the mandatory use of Payment Reference Number (PRN) for real-time posting of payments and contribution details. The PRN can be generated via the My.SSS facility upon employer's confirmation of the electronic Collection List (e-CL), which shall already serve as the Contribution Collection List (SS Form R-3) of employees, hence, hard copies of the SS Form R-3 need not be submitted.
  5. Maintain true and accurate work records of his/her employees, which shall include monthly contributions and loan amortizations, if any, and record sickness, injuries, and death of employees in manual logbook or electronic file of work-connected accidents. Such records shall be open for inspection by the SSS or its authorized representatives quarterly, or as often as the Social Security Commission (SSC) may require.
  6. Deduct and remit to the SSS all salary, educational, stocks investment or privatization loan amortization of his employees through the Member Loan Payment Return Form (SS Form ML-1) at any SSS branch or accredited banks based on the prescribed deadline;
  7. Submit to the nearest branch a monthly report of employees' loan amortizations through an accomplished Member Loan Billing Statement (SS Form ML-2), in electronic media together with the validated Member Loan Payment Return Form (SS Form ML-1) or SBR and SS Form ML-1 based on the prescribed deadline. Employers may also use their My.SSS account in submitting the SS Form ML-2 online.
  8. Pay in advance the following:
    SS and EC sickness benefits due their employees based on SSS approved sickness notification.
    SS maternity benefits due to their qualified female employees.Thereafter, file for reimbursement of all sickness and maternity benefits legally paid in advance to their employees.
  9. Inform SSS using the Employer Data Change Request Form (SS Form R-8) of any changes/updates in their data/records with the SSS, as well as temporary/permanent cessation of business operations.
  10. Keep their employees updated on the changes in SSS policies and increases in their benefits.
  11. Ensure that all forms submitted are properly and accurately accomplished.
  12. Submit updated Specimen Signature Card (SS Form L-501) annually.
  13. Certify SSS-related documents for their employees when required for their claims.
  14. Comply with the rules and regulations promulgated by the SSC and implemented by the SSS.