SSS, Philhealth and Pag-ibig Payment Deadlines and Penalties

When your registered business in the Philippines is employing people, you are mandated to provide your compulsory coverage to state insurance fund (SSS or GSIS) to all your employees not over sixty (60) years old, as stated in Art 168 of the Labor Code of the Philippines.

In addition to state insurance fund (SSS or GSIS) mentioned in the labor code, employers are also mandated to contribute to the following government agencies for the benefit of their employees:

  • PHIC – Philippine Health Insurance Corporation (Republic Act No 7875)
  • HDMF – Home Development Mutual Fund (Republic Act No. 9679)

SSS, Philhealth and Pagibig Contributions

From the first day an employee works to your company, every month, you need to deduct from their salary the employee’s share on SSS, Philhealth and Pag-ibig contribution.

In addition to employee’s share, the employer is also required to contribute a corresponding amount to SSS, Philhealth and Pag-ibig for the benefit of the employee. The amount contributed by the employer is considered a company expense.

SSS, Philhealth and Pag-ibig Payment Deadlines

At the end of the month, the amount deducted from your employees and the employer’s contribution, will be remitted to the SSS, Philhealth (PHIC) and Pag-ibig (HDMF) on or before the following deadline

AgencyDeadline of Payment
Social Security System (SSS)On or before 10th day of the following month
Philippine Health Insurance Corporation (PHIC or Philhealth)On or before 10th day of the following month
Home Development Mutual Fund (HDMF or Pag-ibig)First Letter of Employer/Business NameDue Date
A to D10th to 14th day of the month
E to L15th to 19th day of the month
M to Q20th to 24th day of the month
R to Z, Numeral25th to at the end of the month

SSS, Philhealth and Pag-ibig Penalties for Late Payment

Failure to pay the contribution on time will cost you to pay interest penalty, computed from the due date until the time of payment, as follows:

AgencyPenalty
Social Security System (SSS)3% per month
Philippine Health Insurance Corporation (PHIC or Philhealth)2% per month
Home Development Mutual Fund (HDMF or Pag-ibig)1/10 of 1% per day

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Disclaimer: The content of this article may become outdated because of changes in the rules and regulations over time. It does not substitute the need for inquiring professional advice.

Comments

  1. Benjamin Aguilera says:

    May I know what kind of taxes to be pay by Non Profitable Organization every Month and every year especially january and april.

  2. Thanks for the info. Does this apply also to Philippine based agencies deploying workers abroad? Thanks

  3. christopher babarin says:

    Hi can i ask how to pay the interest of the sss?

  4. marlyn caluza says:

    in the sss can we allowed to pay the 1 year contribution because we forget to pay it

  5. marlyn caluza says:

    in the sss can we allowed to pay the 1 year contribution?

  6. What if my employer from my previous job didnt pay me on my philhealth.what action would you advice?i been follow up that matters on them…and they asked me to come in their office to give some certification.its been too long if waiting because they make me wait for nothing.advice please

  7. Hi. 2 weeks ago, I found out that my employer has not been paying my sss, philhealthb and pag ibig contributions as scheduled. I am employed at the said company since october 2011. I am Very much determined to file a formal complaint to serve justice, as well as to help my colleagues update their contributions as well. Please advise basic how to`s so i can start off with the legal process. Thank you very much.

  8. Ask ko lang po.

    What if the employer fails to pay the contributions (such as SSS, Philhealth, and HDMF) for about one and a half year. Pero dinededuct po ito sa salary ni employee. Tapos po nagresign ang employee. And hindi pa din po nahuhulugan yung mga contributions. After 6 months, meron ng bagong employer ang employee. At yung bagong employer na ang maghuhulog sa contributions ni employee. Pwede pa din po bang ihulog ng former employer yung Contributions ni employee? Tapos magbabayad na lang po sila ng penalty? Thanks po.

  9. How do i report terminated/resigned employees to SSS, PHILHEALTH, ANd pagibig? whats the process?

    • In the last column of SSS R3 remittance file (text file), you can specify if the employee is already resigned or newly hired and put the effectivity date. The same with HDMF but you will update it in MCRF form. For PHIC, you may simply update the employees profile in EPRS.

  10. leizel penaverde says:

    Hi Mam. How are the penalty on delayed payments of contribution being monitored? Is there a billing statement being sent to the concerned companies or its a sole responsibility of the company to monitor such payments?Thanks.

    • The agencies have their own database but it also the responsibility of the employer to monitor it. Normally, the company will only receive notice from the agency after few months (even years in some branches) of no payments.

  11. sofia dela cueva says:

    may i ask how to compute under payment of jan and feb.hindi ko po kasi nanotice n may bago na table of contribution so nkapag bayad po ako base on old table of computation.if now ko palng bayadan ung fort january last no. is zero under payment is 99 pesos only magknu mging penalty po nun and another is 1 ang last digit underpayment nya is 36 pesos only tnx i hope yuo will response my question

    • Please go to the government agency so they can compute the penalties. Usually you cannot pay the form on late payments without their signature.

  12. Philip Deus says:

    Hi,

    I was not able to pay my SSS, PhilHealth and Pag-ibig contributions for 6 months when I got laid off from my previous employment on April to September 2012. How will that affect my membership? Can I still pay the lapsed contributions?

  13. Sheila Mae T. Barzo says:

    Gud day poh..ask lng poh if ever poh hindi poh nbyran ung past 1 to 2 yrs poh pwede pa po bng bayaran this year..magkano po ung penalty at anu po dapat kung gawin?tnx poh

  14. To Benjamin Aguilera

    Non-profit organizations are generally tax-exempt under Sec. 30 of the Tax Code. For example, nonstock corporation or association organized and operated exclusively for religious, charitable, athletic, or cultural purposes, where no part of its income or asset shall belong to or inures to the benefit of any member, organizer, officer or any specific person. There are other organizations. They are enumerated A to K of Sec. 30.

    However, there is a catch. The last paragraph of the said section says “the income of whatever kind and character of the foregoing organizations from any of their properties, real or personal or from any of their activities conducted for profit regardless of the disposition made of such income, shall be subject to tax imposed under the Tax Code.

    So avoid tax dispute with tax authorities, a non-profit organization must apply for tax exemption before it can claim as such under the Tax Code. Note that there are BIR issuances as guidelines for those who want to apply. You may just visit BIR office where your office is registered or go directly with BIR National Office for details and guidance.

    Notwithstanding income tax exemption, a non-profit organization is liable to withhold expanded/final tax on income payments to contractors, professionals, and other payees. It is also required to withhold tax on compensation of its employees. These are not taxes of the non-profit organization but under the Tax Code is primarily liable to withhold and remit the same to the BIR on behalf of the said payees.

    Fred

  15. good morning po. ..may I ask lng po. ..myron po ako salary loan ng sss at pag-ibig last 2012, nd ko pa po un nbayaran kahit magkano…pwede ko po ba byaran un kahit 2 payment po…para po maging ok na po ung contribution ng loan ko po.tnx po

    • Better go to SSS and HDMF to request for the total balances including the interests. Since you did not make any payments on time, you can expect penalties or interests.

  16. fatima caris says:

    saan ko po pweding makita ang mga naiambag ko sa sss pag ibig at philhealth…

  17. HMDF LoanSchedule of Payment ?

  18. may i know if the penalties are computed from calendar days or working days?

  19. Does SSS deducted every payday? Or only in 1 cut-off?

  20. Princess Pamela Remulta says:

    Hi .. I am an incharge on monitoring contributions on different government agencies .. Just recently this November 2014, I have registered on PHIC but we started the deduction on July 2014 .. May I know if I still have to pay for the penalties ? Thank you .. I do hope for a feedback

  21. Jelen Evangelista says:

    hi i just want to ask if you could teach me how to compute the penalty of for the sss contribution of our company.

    Is it computed individually such as if premium of the following is

    a. 1000
    b 1700
    c 1700

    we supposed to pay last november 15 2014?can you pls help

    • Hi Ms. Jelen, We suggest that you go to the SSS Branch where your company is registered and have them check and compute the penalties because most of the time the banks and other payment processors will not accept the computation if not signed by SSS officer.

      Thank you

      • Malyn Amistoso says:

        Hello,
        I have something to ask i am an self-employed..About the payment of my philhealth what if ma delay ako to pay?Should I pay for the penalty of 2 percent per month..
        Please give me an advice..

  22. i have asked sss, if employer can pay quarterly and said yes but need to pay penalties. confuse lang sa nababasa q na pede magbayad quarterly.. sa days ba sila nagbase or if late lang ng 1 month. . thank you.

  23. Hi.i just want to ask if i can pay may sss contributions tomorrow for the last quarter of 2014. I am a voluntary paying member.The last digit of my SSS NO. is 7. Thanks

  24. rosalie binalla says:

    I have no work but iwant to pay the sss and pagibig how can i do. My sss is 3 years all ready not pay.

  25. Hi, tanong ko lng po magkano po penalty sa pagibig if ma delay po bayad. Ang monthly po ay 1447?…hindi po ako maronong mag calculate… Pwedi hingi po ako calculation

  26. Jane Ortega says:

    Hi,
    I have a question, are contractual and probationary employees covered by these mandatory benefits?
    what if the company has only 4 employees? do the business need to pay for its employees contributions and is required to deduct?
    thanks you so much for the response. God bless.

  27. aileen fontelera says:

    pwede po ba akong maging premium member sa philheath kung 3 months pa lang ang bayad ko?
    last year bayad ko lahat but yung last quarter di ko nabayadan oct to dec then nag bayad ako ng jan to march 2015 pwede ko pa ba habulin yung last quarter last year kahit mag penalty ng payment to avail the premium diacount?

  28. pao line says:

    hi ask ko lang if applicable po ba ito sa mga self employed and voluntary members?

  29. jeffrey says:

    hi i just want to know how to compute the pag-ibig contibution thanks

  30. Ronald y rodrigo says:

    If a company did not paid for thier employees philhealth cntribution since the philhealth started what should they do to rectify for it.

    • They need to prepare all the forms needed and send it to PHIC where the company is registered so they can compute the penalties.

  31. Christine says:

    Good morning Ma’am, I would like to ask po nagresign po ako from my work last aug2014 pero ang nakalagay lang po sa online status ng premiums ko ang nahulugan plang po ng employer ay til june lang po. Since then d na nkapagupdate ng hulog til march2015 po ifound out na pregnant po ako so nakpagbayad nalang po ako april 2015 to june2015 pwede pa po kaya ako magbayad ng january to march2015 at magpenalty nalang po?? Sept po kasi yung due ko katapusan daw po 9months before daw po dapat ang paid premiums po. Possible po ba yun?

  32. cherille dulay says:

    Paano po kung matagal n di nag huhulog tapos huhulugan ulit ano po b ang dapat kung gawin?

  33. How to compute penalty in PAG-IBIG. We will compute the penalty of our company.
    Kindly pls reply to my message. thanks be to god!

  34. Derrick says:

    As to non payments to sss, philhealth and pagibig, can the company still pay the prior years with penalty? Assuming the company starts last feb2014, but failed to remit such to sss, philhealth and pagibig yet this was deducted from the employees. Can the company still remit it? Thanks

  35. michael salazar says:

    if the employer paid the sss and philhealth of the employee beyond the due date with penalties, does it constitute that the employer has not followed labor laws?

  36. may i know what kind of form to submit on June in BIR for a multi purpose cooperative

  37. Kathleen Octavo says:

    My cousin was suspended ‘indefinetely’ by their company to which he worked with since June 5. They were not deducted for their SSS, PHILHEALTH and PAGIBIG contributions, as per their payslips info from the time they started working until the time he got suspended on April 17th, 2015. He checked his contributions with SSS and found out that the company just remitted last May 18 for the months of August to December 2014. However, he started working in that company on June 9 of last year. Is the company legally liable for not paying for the months of June and July and for the remainder of the months he worked for in 2015 which are from January to May of this year?

  38. elisa delos reyed says:

    hello, i just want to ask, if even individual payor or self employed pag ibig members are also mandated for the penalties if we don’t pay on time?

    thank you

  39. helo can somebody help me in my problem. we did not pay philhealth contribution on time so we are subject to penalty of 2% for 1 month. If our total contribution for the month is 10000 how much is our penalty?

    • Please prepare the forms and go to the PHIC office where your company is registered, they will be the one who will compute the penalties before you can pay it.

  40. Where did you find the penalties per month?

  41. IM 5 MONTS EMPLOYED,MY EMPLOYER IS NOT DEDUCT SSS,PAG IBIG,AND PHILHEALTH INSTEAD I WANT TO CONTINOUS MY CONTRIBUTION HE TOLD ME AFTER 6 MONTS BEFORE THEY DEDUCT SECONDLY THEY DONT WANT TO DEDUCT ON OUR SALARY OUR MONTHLY PAYMENTS FOR OUR LOAN AND ITS IMPLEMENT FOR THERE ALL EMPLOYEE . IS THIS RIGHT?