Definition
Any person who performs services for an employer in which either or both mental or physical efforts are used and who receives compensation for such services, where there is an employer-employee relationship: Provided, that a self-employed person shall be both employee and employer at the same time.
The following are considered employees:
- A worker in the private sector, regardless of status of employment, whether permanent, temporary, or provisional, who is not over 60 years of age (up to 60th birthday, if initial coverage).
- A house helper who is not over 60 years of age (up to 60th birthday, if initial coverage).
A house helper is any person who renders domestic or household services exclusively in the HR’s home, including other areas that the HR may designate, and to the members of the employer’s household, and who receives compensation for such services.
See Household Employees (Kasambahay)
- A Filipino seafarer, upon signing of the standard employment contract and actual deployment by the manning agency and the foreign principal, who are considered as the ERs
- A worker of a foreign government or international organization, or its wholly owned instrumentalities, with an approved Administrative Agreement with the SSS.
Registration
A prospective employee-member who will register and secure an SS Number and submit this with the required identifying ID cards and/or supporting documents.
Changes in member’s data should be reported immediately to SSS Office by submitting the completed Member’s Data Change Request Form (SS Form E-4) with the required supporting documents. Simple corrections may be done through the My.SSS Account.
See Become an SSS member > Managing your Membership Details
See also Paano mag-update ng Membership Data sa My.SSS
Coverage for employees takes effect on the first day of his/her employment.
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 SSS 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 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 is still entitled to SSS benefits even if the ER fails or refuses to report and remit SSS contributions.
Contribution and Payment
For an employee, their SSS contributions are remitted monthly, through salary deduction, starting on the first month of employment.
The amount of monthly contribution to be paid by members is always based on the latest Schedule of Contributions issued by the SSS.
The Monthly Salary Credit (MSC) of an employed member is based on the total actual remuneration from employment, including the mandated cost of living allowance, as well as the cash value of any remuneration paid in any medium other than cash, except that part of remuneration received during the month in excess of the maximum MSC as provided in R.A. No. 11199 or the Social Security Act of 2018.
In case of employment separation, a previously covered EE may change his/her membership type to voluntary without need to present supporting documents. Upon generation of PRN through the My.SSS facility, he/she should choose “Voluntary”, in the membership type portion, which shall be deemed as member’s declaration that he/she has ceased to be employed and/or that he/she did not have any income or earnings as an employee for the period for which the voluntary contributions were paid.
