SIXTEENTH CONGRESS OF THE REPUBLIC 
) 
OF THE PHILIPPINES 
) 
Second Regular Session 
) 
SENATE 
S.No. 
2593 
Introduced by Senator Miriam Defensor Santiago 
AN ACT 
INCREASING PENALTIES FOR EMPLOYERS WHO FAIL TO REMIT SSS 
CONTRIBUTIONS OF THEIR EMPLOYEES, AMENDING FOR THE PURPOSE 
REPUBLIC ACT NO. 8282, AS AMENDED OTHERWISE KNOWN AS THE 
"SOCIAL SECURITY LAW" 
EXPLANATORY NOTE 
In 2012, more than 80 percent of the employers sued by the Social Security 
System (SSS) failed to remit their employees' SSS contributions worth a total of P376 
million. I Despite the fact that Republic Act No. 8282, otherwise known as the Social 
Security Law penalizes employers with imprisonment and fine for the non-remittance of 
contributions, there remain a considerable number of employers who violate the same. In 
fact from 1,227 in 2011, 1,418 employers or 16 percent more were sued by the SSS for 
such violation in 2012.2 
This bill seeks to give teeth to the penal provision of the Social Security Law by 
imposing heavier penalties to employers, as well as providing more reliefs for the 
aggrieved employees.3 
~'-
4\.v.~-'-)A.; 
MIRIAM DEF~SOR SANTI((GO 
1f 
I Rain Castro, SSS sues more employers for failure to remit contributions, payments, Interaksyon, March 
14, 2013 < http://www.interaksyon.com/business/5714I1sss-sues-more-employers-for-failure-to-remit-contributions-
payments>. 
21d. 
3 This bill was filed as House 8ill4405 by Representatives Neri J. Colmenares and Carlos Isagani T. Zarate 
in the House of Representatives during the First Regular Session of the Sixteenth Congress. 


SIXTEENTH CONGRESS OF THE REPUBLIC 
) 
'~ 
OF THE PHILIPPINES 
) 
Second Regular Session 
) 
SENATE 
S. No. 
259.'3 
Introduced by Senator Miriam Defensor Santiago 
Be it enacted by the Senate and the House a/the Representative a/the Philippines 
in Congress assembled: 
AN ACT 
2 
INCREASING PENAL TIES FOR EMPLOYERS WHO FAIL TO REMIT SSS 
3 
CONTRIBUTIONS OF THEIR EMPLOYEES, AMENDING FOR THE PURPOSE 
4 
REPUBLIC ACT NO. 8282, AS AMENDED OTHERWISE KNOWN AS THE 
5 
"SOCIAL SECURITY LAW" 
6 
SECTION I. Republic Act No. 8282, Section 28, paragraph (h), IS hereby 
7 
amended to read as follows: 
8 
Sec. 28. Penal Clause. - xxx 
9 
(h) Any employer who, after deducting the monthly contributions or 
10 
loan amortizations from his employee's compensation, fails to remit 
11 
the said deduction to the SSS within thirty (30) days from the date 
12 
they became due, shall be presumed to have misappropriated such 
13 
contributions or loan amortizations and shall suffer the penalties 
14 
provided in Article Three hundred fifteen of the Revised Penal Code. 
15 
A FINE OF P25,OOO.OO AND AN ADDITIONAL P20,OOO.OO FOR 
16 
EVERY P10,OOO WITHHELD, AND IMPRISONMENT FOR NO 
17 
LESS THAN EIGHT YEARS NO MORE THAN 14 YEARS. 
18 
HALF OF THE AMOUNT PAID AS FINE SHALL BE GIVEN TO 
19 
THE 
EMPLOYEE 
WHOSE 
CONTRIBUTION 
WAS 
NOT 
20 
REMITTED IN ADDITION TO ANY CIVIL DAMAGES THAT 
21 
SAID EMPLOYEE MAY BE ENTITLED TO. 


1 
SECTION 2. Repealing Clause. - All laws, decrees, orders, proclamation, rules 
2 
and regulations or parts thereof inconsistent with the provisions of this Act are hereby 
3 
repealed, amended, or modified accordingly. 
4 
SECTION 3. Effectivity Clause. - This Act shall take effect 15 days after its 
5 
publication in at least two newspapers of general circulation. 
Approved, 
Itmdp23Jan20 15 
2