QUIJADA, MARIA CHERRYLEN C.

JD 2
social legislation

Agrarian

reform

and

1. Who are covered under the Social Security System?

Compulsory Coverage
1.

Coverage of Employees

a)

A private employee, whether permanent, temporary or provisional, who is not

over 60 years old.

b)

A household-helper earning at least P1,000 a month is compulsorily covered

starting Sept. 1, 1993.

A household-helper is any person who renders domestic or household services

exclusively to a household employer such as driver, gardener, cook, governess,
and other similar occupations, who is not a member of the family of the
household employer (HR) or his/her spouse.

c)

A Filipino seafarer upon actual deployment by the manning agency which,

together with the foreign ship owner, act as employers.

d)

An employee of a foreign government, international organization or their

wholly-owned instrumentality based in the Philippines, which entered into an

administrative agreement with the SSS for the coverage of its Filipino workers.
2.

Coverage of Employers

a)

An employer, or any person who uses the services of another person in

business, trade, industry or any undertaking.

A social, civic, professional, charitable and other non-profit organization which

hire the services

b)

of employees are considered employers.

A foreign government, international organization or its wholly-owned

instrumentality such as embassy in the Philippines, may enter into an

administrative agreement with the SSS for the coverage of its Filipino employees.

3.

Coverage of Self-Employed Persons

A self-employed person, regardless of trade, business or occupation, with an

income of at least P1,000 a month and not over 60 years old, should register with
the SSS. Included, but not limited to the following are selfemployed persons:

a)

self-employed professionals;

b)

partners, single proprietors of businesses and board directors of corporations

duly registered with appropriate government agencies;

c)

actors, actresses, directors, scriptwriters and news correspondents who do

not fall within the definition of the term employee;

d)

professional athletes, coaches, trainers and jockeys;

e)

farmers and fisherfolks; and

f)

workers in the informal sector such as sidewalk vendors, ambulant vendors,

watch-your-car-boys, and those similarly situated.

Voluntary Coverage
1.

Coverage of Separated Members

A

member who is separated from employment or ceased to be

self-employed/OFW/non- working spouse and would like to continue paying

his/her contributions.

2.

Coverage of Overseas Filipino Workers (OFWs)

A Filipino recruited in the Philippines by a foreign-based employer for

employment

abroad; having a source of income in a foreign country; and

permanent resident in a foreign

3.

country.

Coverage of Non-Working Spouses of SSS Members

A

person legally married to a currently employed and actively

paying SSS member who

devotes full time in the management of

household and family affairs may be covered on a

voluntary basis

provided there is the approval of the working spouse. The person should

never have been a member of the SSS. The contributions will be based on
50 percent of the working spouses last posted monthly salary credit but in
no case shall it be lower than P1,000.

2. Who are considered the legal dependents of the SSS member?

The primary beneficiaries of a member are the:

1.

legitimate spouse living with the employee at the time of death until
he/she remarries; and the

2.

legitimate, legitimated, legally adopted or acknowledged natural children,

who are unmarried, not gainfully employed, not over 21 years of age, or
over 21 years of age, provided that they are incapacitated and incapable
of self-support due to physical or mental disability which is congenital or
acquired

during

minority;

provided

further,

that

dependent

acknowledged natural child shall be considered as a primary beneficiary

only when there are no other dependent children who are qualified and
eligible for monthly income benefit; provided finally, that if there are two or
more acknowledged natural children, they shall be counted from the
youngest and without substitution, but not exceeding five (ECC Resolution
No. 2799, July 25, 1984).

The secondary beneficiaries are the:

1.

legitimate parents wholly dependent upon the employee for regular

support;

2.

the legitimate descendants and illegitimate children who are unmarried,

not gainfully employed, and not over 21 years of age, or over 21 years of
age provided they are incapacitated and incapable of self-support due to
physical or mental disability which is congenital or acquired during
minority.

3. Who are the beneficiaries of the SSS member?

The legal beneficiaries of a member are the legally married dependent spouse
until he or she remarries, the dependent legitimate, legitimated or legally
adopted and illegitimate children, who shall be the primary beneficiaries.

If single, the benefits will go to the dependent parents who are considered the
secondary beneficiaries.
In the absence of both primary and secondary beneficiaries, any other person
designated by the member as the secondary beneficiary.
4. Who are the beneficiaries of the SSS member?
The legal beneficiaries of a member are the legally married dependent spouse
until he or she remarries, the dependent legitimate, legitimated or legally
adopted and illegitimate children, who shall be the primary beneficiaries.
If single, the benefits will go to the dependent parents who are considered the
secondary beneficiaries.
In the absence of both primary and secondary beneficiaries, any other person
designated by the member as the secondary beneficiary.
5. When does the coverage of employers take effect?
Effectivity of Compulsory Coverage
1. For an employer- on the first day the employer hires their first employee/s.

The employer is given 30 days from the date of employment of employee to report
the person for coverage to the SSS thru the Employment Report (SS Form R-1A).

6. When does the coverage of employees take effect?

Effectivity of Compulsory Coverage
For an employee- on the first day of employment
7. When does the coverage of self-employed person take effect?
For self-employed persons upon payment of the first valid contribution, in case of
initial coverage.

8. What is the effect when an employee under the compulsory coverage is

separated from employment?
The employer's contribution and employees contribution shall cease at the end
of the month of separation, but said employee shall be credited with all
contributions paid on his behalf and entitled to benefits according to the
provisions of this Act. He may, however, continue to pay the total contributions
to maintain his right to full benefit.
9. What is the effect of interruption of business or professional income?
If the selfemployed, member realizes no income in any given month, he shall
not be required to pay contributions for that month. He may, however, be
allowed to continue paying contributions under the same rules and regulations
applicable to a separated employee member: Provided, that no retroactive
payment of contributions shall be allowed other than as prescribed under
Remittance of Contributions (Section Twenty-Two-A hereof).
10.How do you ascertain the amount of monthly pension?
(a) The monthly pension shall be the highest of the following amounts:
"(1) The sum of the following:
"(i) Three hundred pesos (P300.00); plus
"(ii) Twenty percent (20%) of the average monthly salary credit; plus
"(iii) Two percent (2%) of the average monthly salary credit for each credited ye
ar of service in excess of ten (10) years; or

"(2) Forty percent (40%) of the average monthly salary credit; or

"(3) One thousand pesos (P1,000.00): Provided, That the monthly pension shall
in no case be paid for an aggregate amount of less than sixty (60) months.
(b) Notwithstanding the preceding paragraph, the minimum pension shall be One th
ousand two hundred pesos (P1,200.00) for members with at least ten (10)
credited
years
of service
and
Two
thousand four hundred pesos (P2,400.00) for those with twenty (20) credited years
of service.

11.What is the minimum amount of monthly pension?

The minimum pension shall be One thousand two hundred pesos (P1,200.00) for
members with at least ten (10) credited years of service and Two thousand four
hundred pesos (P2,400.00) for those with twenty (20) credited years of service.

12.What are the duties and responsibilities of SSS employee-members?

An SSS employee-member should:

Keep the duplicate copy of your SS Form E-1 (Personal Record) and give a
photocopy to your employer upon employment;
Verify with the nearest SSS office after 30 days from the date of your
employment if you are reported for SSS coverage by your employer;
Check your monthly pay slip to ensure that your share of contributions is
deducted and verify with the SSS if these are remitted in your favor by
your employer;
Register with My.SSS at the SSS website www.sss.gov.ph. This will enable
you to have online access to your SSS records such as your coverage,
contributions and status of your claims.
Inform your employer of any existing or newly approved salary loan so
that the monthly loan amortization is deducted from your salary; You may
also check through the My.SSS at the SSS website www.sss.gov.ph
whether your loan payments are updated. If you transfer to another
company, inform your employer of your existing loan so that deductions
can be made from your salary.
Keep your personal records such as address, contact number,
beneficiaries updated and correct by submitting a completed SS Form E-4
(Member's Data Amendment Form) together with the corresponding
supporting document/s to avoid delays in the processing of benefit claims;
and
Be aware of changes and improvements in the SSS policies and benefit
structure to fully utilize your benefits.

13.What are the duties and responsibilities of SSS employer-members?

An SSS employer-member is obliged to:

Require the presentation of the SS number of a prospective employee;

Report all employees for SS coverage within thirty (30) days from the date
of employment by submitting an accomplished Employment Report (SS
Form R-1A) at the SSS servicing branch;
Deduct from the employees the monthly SS contributions based on the
schedule of contributions; pay his share of contributions including
Employees' Compensation (EC) and remit these contributions to the SSS
with tellering facilities or accredited banks within the first ten (10)
calendar days following the month when said contributions are due and
applicable;
Submit a summary of all employees' contributions thru Contribution
Collection List (SS Form R-3) together with a copy of the Special Bank
Receipt (SBR) and Contributions Payment Return (SS Form R-5) within 10
days after the applicable quarter;
An employer may also participate in the SSSNet, a computer service using
the electronic data interchange technology, designed to hasten the
posting of employees' contributions for faster processing and availment of
benefits and loan privileges.

Or, the employer may opt to participate in the R3 Diskette Project which
allows the submission of the monthly summary of employees' contribution
thru a diskette or flash disk. This system is a better alternative to manual
reporting as it minimizes encoding errors and processing time.

Issue official receipts and maintain official records of employment and

deductions for all contributions deducted from the employees' pay
envelopes;
Remit to the SSS all salary, educational, stocks investment or privatization
loan amortization of his employees and submit an accomplished Monthly
Salary/Calamity/Emergency/Stock Investment Loan Payment Return (SS
Form ML-1) to any of the SSS accredited banks within the first ten (10)
calendar days following the month when said amortizations are due and
applicable;
Submit a summary of all employees' loan amortization thru an
accomplished Collection List (SS Form ML-2) with copies of the SBRs and
SS Form ML-1 on or before the tenth day following the applicable month to
the SSS servicing branch;

An employer may also participate in the Salary Loan Repayment Diskette

project which allows the submission of the monthly summary of
employees' loan repayment thru diskette, CD, flash disk or DVD. This
system provides an employer with convenience and hastens the posting of
member's loan repayments.

Advance SS and EC sickness benefits due to his/her employees once these

are approved by the SSS;
Advance SS maternity benefits due to qualified female employees;
File for reimbursement for all legally advanced sickness and maternity
benefits;
Keep his/her employees updated on the changes in SSS policies and
increases in their benefits;
Ensure that all forms submitted are properly and accurately accomplished;
Inform SSS of any change in company address, business name or
temporary/permanent cessation of business operations through the
submission of a duly notarized Employer Data Change Request (SS Form
R- 8);
Submit an updated Specimen Signature Card (SS Form L-501) annually;
and

Certify SSS-related documents for the employees when required for

purposes of their claims

14.What are the duties and responsibilities of voluntary/self-employed SSS

members?

A self-employed person, regardless of trade, business or occupation, with an

income of at least P1,000 a month and not over 60 years old, should register
with the SSS.

15.What is the effect of non-reporting and non-remittance of contributions?

To the Employee
The employee is still entitled to SSS benefits even if the employer fails or refuses
to remit the SSS contributions.
To the Employer
An employer who does not report temporary or provisional employees is
violating the SS law. The employer is liable to the employees and must:
1. pay the benefits of those who die, become disabled , get sick or reach
retirement age;
2. pay all unpaid contributions plus a penalty of three percent per month; and
3. be held liable for a criminal offense punishable by fine and/or imprisonment.
To the Self-employed Person and Voluntary Member
A self-employed person who fails to register with the SSS may be subjected to
fines and/or imprisoned. However, in the event the self-employed or voluntary
member does not realize earnings in a given month, payment of SSS
contributions for that month is no longer required.
Self-employed and voluntary members may pay their monthly contributions
prospectively or in advance, but never retroactively to cover month/s when no
contribution payments were remitted.
In the case of the covered Non-Working Spouse, if he/she later becomes
employed, self-employed or an OFW, the membership shall be reclassified
accordingly as employed or self-employed or OFW.

16.Can a member withdraw his membership with the SSS?

No. When a person registers for SSS membership in any capacity, either as an
employee-member during employment, or as a self-employed or voluntary
member the person becomes a member for life.

During such time that the member fails to remit contributions, the benefits and
loan privileges provided by SSS can still be availed of for as long as the member
meets the qualifying conditions for entitlement thereto.
17.What is the nature of dependents pension?
A dependents Pension is a monthly pension payable on account of death,
permanent total disability or retirement.
18.How much is each dependent entitled to as Dependents Pension?

Where monthly pension is payable on account of death, permanent total

disability or retirement, dependents' pension equivalent to ten percent (10%) of
the monthly pension or Two hundred fifty pesos (P250.00), whichever is higher,
shall also be paid for each dependent child conceived on or before the date of
the contingency but not exceeding five (5), beginning with the youngest and
without substitution: Provided, That where there are legitimate and illegitimate
children, the former shall be preferred.
19.What is the nature of retirement benefits?
Retirement benefits is a cash benefit granted either as a monthly pension or a
lump sum amount to a member who can no longer work due to old age.
20.How does an SSS member avail of the retirement benefits?
A member is qualified to avail of this benefit if:
i. Member is 60 years old, separated from employment or ceased to
be self-employed, and has paid at least 120 monthly contributions
prior to the semester of retirement.
ii. Member is 65 years old, whether employed or not, and has paid at
least 120 monthly contributions prior to the semester of retirement.
iii. Underground Mineworkers:
Aged 55 years old and is an underground mineworker for at
least 5 years (either continuous or accumulated) prior to the
semester of retirement but whose actual date of retirement is
not earlier than March 13, 1998; separated from employment
or has ceased self-employment; and has paid at least 120
monthly contributions prior to the semester of retirement.
Aged 60 years old, whether employed or not, and has paid at
least 120 monthly contributions prior to the semester of
retirement.
Requirements for Application to be filed at any SSS branch or representative
office are the following:

Retirement Claim Application

DDR Signature Card
DDR Savings Account form;
Certificate of Separation from last employer (if member is
less than 65 years old) ;
Passbook or ATM Card (if pension);

A member must open a single savings account in the bank of his choice and
submit to the SSS his savings account number and a photocopy of his
passbook or ATM Card upon filing of his application. The original copy of the
passbook must be presented for authentication purposes.

Certified true copies of birth or baptismal certificate of

dependent children;
Certified of cessation of business or practice of profession
(for self-employed members who are less than 65 years old);

Certified true copy of marriage certificate

Proofs of filiation for illegitimate dependent children
UMID or SSS biometrics ID card or two (2) other valid IDs,
both with signature and at least one (1) with photo and date
of birth.
* Other supporting documents may be requested by SSS depending on the
evaluation of the claim

21.What is the effect if the member receiving monthly pension resumes

employment or self-employment?
The monthly pension shall be suspended upon the re-employment or resumption
of self-employment of a retired member who is less than 65 years old. The
member shall again be subjected to compulsory coverage. At 65 year old
whether employed or not, he/she can claim for retirement benefit.
22.Who is entitled to the monthly pension following the death of the member? Up to
what extent? What if the member does not have any primary beneficiary?
Upon the death of the retired member, his primary beneficiaries as of the date
of his retirement shall be entitled to receive the monthly pension: Provided, That
if he has no primary beneficiaries and he dies within sixty (60) months from the
start of his monthly pension, his secondary beneficiaries shall be entitled to a
lump sum benefit equivalent to the total monthly pensions corresponding to the
balance of the fiveyear guaranteed period, excluding the dependents' pension.
23.What is the nature of death benefits?
Death benefits are monthly pensions entitled to the primary beneficiaries of a
member who, prior to the semester of his death, has paid at least thirty-six (36)
monthly contributions. If a member has no primary beneficiaries, his secondary
beneficiaries shall be entitled to it.

24. How many monthly contributions made by the member are required in order for
the beneficiaries to avail of the death benefits? What if the deceased member
has not paid the required monthly contributions?
Upon the death of a member who has paid at least thirtysix (36) monthly
contributions prior to the semester of death, his primary beneficiaries shall be
entitled to the monthly pension: Provided, That if he has no primary
beneficiaries, his secondary beneficiaries shall be entitled to a lump sum benefit
equivalent to thirtysix (36) times the monthly pension.
If he has not paid the required thirtysix (36) monthly contributions, his primary
or secondary beneficiaries shall be entitled to a lump sum benefit equivalent to
the monthly pension times the number of monthly contributions paid to the SSS
or twelve (12) times the monthly pension, whichever is higher.
25.What is the nature of retirement benefits?

It is a cash benefit either in monthly pension or lump sum paid to a member who
can no longer work due to old age.
26.How many monthly contributions made by the member are required in order for
the beneficiaries to avail of the said benefits? What if the member has not paid
the required monthly contributions?
At least 120 monthly contributions made by the member are required in order
for the beneficiaries to avail of the said benefits. If the member has not paid the
required monthly contributions and is separated from employment, he shall be
entitled to a lump sum benefit and not for monthly pension.
"SEC. 12B. Retirement Benefits. (a) A member who has paid at least one
hundred twenty (120) monthly contributions prior to the semester of retirement
and who (1) has reached the age of sixty (60) years and is already separated
from employment or has ceased to be selfemployed or (2) has reached the age
of sixtyfive (65) years, shall be entitled for as long as he lives to the monthly
pension: Provided, That he shall have the option to receive his first eighteen (18)
monthly pensions in lump sum discounted at a preferential rate of interest to be
determined by the SSS.
"(b) A covered member who is sixty (60) years old at retirement and who does
not qualify for pension benefits under paragraph (a) above, shall be entitled to a
lump sum benefit equal to the total contributions paid by him and on his behalf:
Provided, That he is separated from employment and is not continuing payment
of contributions to the SSS on his own.

27.What happens to the coverage of a member who has received a lump sum
benefit for permanent total disability and is re-employed?
The recipient of a lump sum permanent total disability who is re-employed or has
resumed self-employment or as an OFW or Non-working spouse, not earlier than
one year from the date of disability, shall again be subject to compulsory
coverage and shall be considered a new member.

28.What is the nature of a funeral benefit? How much?

A funeral grant equivalent to Twelve thousand pesos (P12,000.00) shall be paid,
in cash or in kind, to help defray the cost of funeral expenses upon the death of
a member, including permanently totally disabled member or retiree. (Sec.13-B,
RA 8282)

29.What is the nature of a sickness benefit? What are the conditions in order for the
beneficiary to avail of this benefit?
A Sickness benefit is a daily compensation of confinement or fraction thereof
payable to a member who has paid at least three (3) monthly contributions in
the twelvemonth period immediately preceding the semester of sickness or
injury and is confined therefor for more than three (3) days in a hospital or

elsewhere with the approval of the SSS that is to be paid by his employer, or the
SSS, if such person is unemployed or selfemployed, a daily sickness benefit
equivalent to ninety percent (90%) of his average daily salary credit.
The abovementioned benefit is subject to the following conditions:
"(1) In no case shall the daily sickness benefit be paid longer than one hundred
twenty (120) days
in one (1) calendar year, nor shall any unused portion of the one hundred twenty
(120) days of sickness benefit granted under this section be carried forward and
added to the total number of compensable days allowable in the subsequent
year;
"(2) The daily sickness benefit shall not be paid for more than two hundred forty
(240) days on
account of the same confinement; and
"(3) The employee member shall notify his employer of the fact of his sickness or
injury within
five (5) calendar days after the start of his confinement unless such confinement
is in a hospital or the employee became sick or was injured while working or
within the premises of the employer in which case notification to the employer is
not necessary: Provided, That if the member is unemployed or selfemployed, he
shall directly notify the SSS of his confinement within five (5) calendar days after
the start thereof unless such confinement is in a hospital in which case
notification is also not necessary: Provided, further, That in cases where
notification is necessary, the confinement shall be deemed to have started not
earlier than the fifth day immediately preceding the date of notification. (Sec.14,
RA 8282)
30.What is the effect where the employee member has given the required
notification but the employer fails to notify the SSS of the confinement or to file
claim for reimbursement within the period prescribed resulting in the reduction
of the benefit or denial of the claim?
Where the employee member has given the required notification but the
employer fails to notify the SSS of the confinement or to file the claim for
reimbursement within the period prescribed in this section resulting in the
reduction of the benefit or denial of the claim such employer shall have no right
to recover the corresponding daily allowance he advanced to the employee
member as required in this Section. (Sec.14 (b), RA 8282)

31.What is the nature of a maternity leave benefit? What the conditions in order for
the beneficiary to avail of this benefit? How much is the member entitled to
receive?

A maternity leave benefit is a daily cash allowance granted to a female

member who is unable to work due to childbirth or miscarriage.

The following are the conditions in order for the beneficiary to avail of this
benefit:
"(a) That the employee shall have notified her employer of her pregnancy
and the probable date of her childbirth, which notice shall be transmitted to the SSS
in accordance with the rules and regulations it may provide;
"(b) The full payment shall be advanced by the employer within thirty (30)
days from the filing of the maternity leave application;
"(c) That payment of daily maternity benefits shall be a bar to the recovery
of sickness benefits provided by this Act for the same period for which daily
maternity benefits have been received;
"(d) That the maternity benefits provided under this section shall be paid
only for the first four (4) deliveries or miscarriages;
"(e) That the SSS shall immediately reimburse the employer of one hundred
percent (100%) of the amount of maternity benefits advanced to the employee by
the employer upon receipt of satisfactory proof of such payment and legality
thereof; and
"(f) That if an employee member should give birth or suffer miscarriage
without the required contributions having been remitted for her by her employer to
the SSS, or without the latter having been previously notified by the employer of the
time of the pregnancy, the employer shall pay to the SSS damages equivalent to
the benefits which said employee member would otherwise have been entitled to.

The amount of the daily Maternity Benefit allowance is equivalent to one

hundred percent (100%) of her average daily salary credit, multiplied by 60
days in case of normal delivery or miscarriage, or by 78 days for caesarian
section delivery. The Maternity Benefit is granted up to the first four deliveries
or miscarriages only. (Sec. 15, RA 8282)

32.What is the effect if the employer member should give birth or suffer miscarriage
without the required contributions having been remitted by the employer to the
SSS, or without the latter having been previously notified by the employer of the
time of the pregnancy?
The employer shall pay damages equivalent to the benefits which said employee
would otherwise be entitled to.
Sec 14-A: "(f) That if an employee member should give birth or suffer
miscarriage without the required contributions having been remitted for her by
her employer to the SSS, or without the latter having been previously notified by

the employer of the time of the pregnancy, the employer shall pay to the SSS
damages equivalent to the benefits which said employee member would
otherwise have been entitled to.

33.When shall the contributions be remitted?

1.

For employers

a)

Employers who pay through electronic data interchange (EDI) system on or

before the 10th day after the applicable month.

b)

Household-helper

employers

who

pay

through

the

Automatic

Debit
th

Arrangement system deducted from their bank accounts on or before the 10 day
after the applicable month.
c)

Employers including household-helper employers, who pay over the counter

payment at SSS or accredited banks on or before the 10 th day after the applicable
month.

In case the last day of payments falls on Saturday, Sunday or holiday, payments
may be made without penalty on the next working day. This rule shall be made
applicable to all types of payors, i.e. employer, employee, selfemployed and
voluntary members and to all types of payments, i.e. contribution, loan
amortization and miscellaneous payments.

2.

For self-employed and voluntary members

a)

Self-employed, voluntary members and employers of household-helpers

who pay through the Automatic Debit Arrangement (ADA) deducted from the
bank account on or before the 10th day after the applicable month.
b)

Self-employed and voluntary members who pay over the counter payment

at SSS or accredited banks or thru BancNet online facility or SM Payment Center

on or before the 20th day after the applicable month.
c)

Overseas Filipino Workers contributions for January to September of a

given year may be paid up to December 31 within the same year. Contributions
for the months of October to December of a given year may be paid on or before
January 31 of the succeeding year.

34.Who has exclusive and original jurisdiction over the claims with respect to
coverage, benefits, contributions and penalties thereon or any other matter
related thereto?
Any dispute arising under this Act with respect to coverage, benefits,
contributions and penalties thereon or any other matter related thereto, shall be
cognizable by the Commission, and any case filed with respect thereto shall be
heard by the Commission, or any of its members, or by hearing officers duly
authorized by the Commission and decided within the mandatory period of
twenty (20) days after the submission of the evidence. The filing, determination
and settlement of disputes shall be governed by the rules and regulations
promulgated by the Commission. (Sec.5 (a), RA 8282)

35.When does the decision of the Commission become final and executor?
Any decision of the Commission, in the absence of an appeal therefrom as herein
provided, shall become final and executory fifteen (15) days after the date of
notification, and judicial review thereof shall be permitted only after any party
claiming to be aggrieved thereby has exhausted his remedies before the
Commission. The Commission shall be deemed to be a party to any judicial action
involving any such decision, and may be represented by an attorney employed by
the Commission, or when requested by the Commission, by the Solicitor General or
any public prosecutor.

36.Where do you appeal the decision of the Commission?

The decision of the Commission upon any disputed matter may be reviewed both
upon the law and the facts by the Court of Appeals.
37.Is the appellant required to post an appeal bond in order to perfect the appeal?
No appeal bond shall be required. The case shall be heard in a summary manner,
and shall take precedence over all cases, except that in the Supreme Court,
criminal cases wherein life imprisonment or death has been imposed by the trial
court shall take precedence.

38.Does the appeal filed stay the order of the Commission?

No appeal shall act as supersede as or a stay of the order of the Commission,
unless ordered by the Commission itself or the Court of Appeals or the Supreme
Court.
39.Enumerate the acts prohibited and penalized under the SSS law?
Penal Sanctions are provided under Section 28 (Penal Clause) of the amended SS
Law or RA 8282 (Social Security Act of 1997) on the violations or non-compliance
of the legal obligations of the employer under the SS Law.

(a) Whoever, for the purpose of causing any payment to be made under this Act, or
under an agreement thereunder, where none is authorized to be paid, shall make or
cause to be made false statement or representation as to any compensation paid or
received, or whoever makes or causes to be made any false statement of a material
fact in any claim for any benefit payable under this Act, or application for loan with t
he SSS, or whoever makes or causes to be made any false statement, representatio
n, affidavit or document in connection with such claim or loan, shall suffer the penal
ties provided for in Article One hundred seventytwo of the Revised Penal Code.
(b) Whoever shall obtain or receive any money or check under this Act or any agree
ment thereunder, without being entitled thereto with intent to defraud any member,
employer or the SSS, shall be fined not less than Five thousand pesos (P5,000.00) n
or more than Twenty thousand pesos (P20,000.00) and imprisoned for not less than
six (6) years and one (1) day nor more than twelve (12) years.
(c) Whoever buys, sells, offers for sale, uses, transfers or takes or gives in exchange
, or pledges
or gives in pledge, except as authorized in this Act or in regulations made pursuant t
hereto, any stamp, coupon, ticket, book or other device, prescribed pursuant
to
Section
Twentythree
hereof
by
the
Commission for the collection or payment of contributions required herein, shall be
fined not less than
Five thousand pesos (P5,000.00) nor more than twenty thousand pesos (P20,000.00
), or imprisoned for
not less than six (6) years and one (1) day nor more than twelve (12) years, or both,
at the discretion of the court.
(d) Whoever, with intent to defraud, alters, forges, makes or counterfeits any stamp,
coupon, ticket, book or other device prescribed by the Commission for the
collection
or
payment
of
any
contribution required herein, or uses, sells, lends, or has in his possession any such
altered, forged or
counterfeited materials, or makes, uses, sells or has in his possession any such alter
ed, forged material
in imitation of the material used in the manufacture of such stamp, coupon, ticket, b
ook or other device, shall be fined not less than Five thousand pesos (P5,000.00) no
r more than Twenty thousand pesos
(P20,000.00), or imprisoned for not less than six (6) years and one (1) day nor more
than twelve (12) years, or both, at the discretion of the court.
(e) Whoever fails or refuses to comply with the provisions of this Act or with the rule
s and regulations promulgated by the Commission, shall be punished by a fine of no
t less than Five thousand pesos (P5,000.00) nor more than Twenty thousand pesos (
P20,000.00), or imprisonment for not less than six (6) years and one (1) day nor mo
re than twelve (12) years or both, at the discretion of the court: Provided, That wher
e the violation consists in failure or refusal to register employees or himself, in case
of the covered selfemployed, or to deduct contributions from the employees' comp
ensation and remit the same to the
SS, the penalty shall be a fine of not less than Five thousand pesos (P5,000.00) nor

more than Twenty thousand pesos (P20,000.00) and imprisonment for not less than
six (6) years and one (1) day nor more than twelve (12) years.
(f) If the act or omission penalized by this Act be committed by an association, partn
ership,
corporation or any other institution, its managing head, directors or partners shall b
e liable to the penalties provided in this Act for the offense.
(g) Any employee of the SSS who receives or keeps funds or property belonging, pa
yable or deliverable
to the SSS and who shall appropriate the same, or shall take or misappropriate, or s
hall consent or through abandonment or negligence shall permit any other person t
o take such property or funds, wholly or partially, or shall otherwise be guilty of mis
appropriation of such funds or property, shall suffer the penalties provided in Article
Three Hundred Fifteen of the Revised Penal Code.
(h) Any employer who after deducting the monthly contribution or loan amortization
s from his
employee's compensation, fails to remit the said deductions to the SSS within thirty
(30) days from the date they became due shall be presumed to have
misappropriated
such
contributions
or
loan
amortizations and shall suffer the penalties provided in Article Three Hundred Fiftee
n of the Revised Penal Code.
(i) Criminal action arising from a violation of the provisions of this Act may be comm
enced by the
SSS or the employee concerned either under this Act or in appropriate cases under t
he Revised Penal
Code: Provided, That such criminal action may be filed by the SSS in the city or mun
icipality where the
SSS office is located if the violation was committed within its territorial jurisdiction o
r in Metro Manila, at the option of the SSS.