Definition

An employer 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 employers:

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 (HR) 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 household employers.
4. Manning agencies of sea based OFWs

Registration

SSS coverage of employer 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, employer (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 employers 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 employers’ information.

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

1. CBP-registered employers shall no longer be required to submit the Employer Registration Form (SS Form R-1) and supporting documents.
2. Employers 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 employer 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 employer’s DOC; and
   • The employer’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 employer record shall be appropriately tagged to identify the source of employer registration.

To create a CBP account

1. Go to https://business.gov.ph/signup. Employers 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 employer’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 employer 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.

Login to My.SSS Portal

However, other changes in employer’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 DTI
    • Certificate of Filing of Articles or Amended Articles of Partnership/ Incorporation/ Cooperation issued by the DTI/SEC/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 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 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 Bureau of Internal Revenue (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 ten (10) days of the month after the applicable quarter
      • Certification of Cancellation of Franchise from the Land Transportation & Franchising Regulatory Board (LTFRB)
      • Certification from the Philippine Contractors Accreditation Board (PCAB)
      • Death Certificate registered with the Local Civil Registrar (LCR) 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 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 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 ten (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 employer is obliged to:

• Register with SSS and secure an HR ID Number.
• Require house 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 Payment Reference Number (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:

1. Visit the SSS website at www.sss.gov.ph.
2. Go to Employer Login.

   For regular employers – Click “Regular Employer”. Fill up the Online User ID Registration Form.     

   For household employers – Click “Household Employer”. Fill up the Online User ID Registration Form.

3. Encode the CAPTCHA then click “Submit”.
   • A prompt message will appear after clicking the “Submit” button reminding Employers to check their spam or junk mail folder in case of non-receipt of email notification from SSS through their inbox folder. 
4. Wait for the email notification from SSS that contains the link to the next phase of the registration process.
   • For regular employers, check the box for “Single Proprietor” in the next phase of the registration process, if applicable.   
5. Wait for the email containing the activation link, which shall be used to set the password and access their My.SSS account.

See also May My.SSS account ka na ba?

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 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

Employers 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 list of Payment Channels
See also Pay Contributions and Loans