From the desk of:

ATTY. LHEM J. NAVAL

Attorney-at-Law
Supreme Court Bar Roll No. 67711
IBP Life Member Roll No. 017073
O.R. No.: 005208 May 17, 2017

RE: ON THE LAW AGAINST NON-REMITTANCE OF SSS, PHILHEALTH & PAG-IBIG CONTR

A. R.A. 8282 (SSS LAW)

Section 28 of RA 8282 states that non-remittance of workers SSS contributions shall be punishable by:

a fine of not 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 more than twelve (12) years, or both, at the
discretion of the court: Provided, that where the violation consists in failure or refusal to register employees or
himself, in case of the covered self-employed or to deduct contributions from the employees compensation and
remit the same to the SSS, the penalty shall be a fine of not less 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, partnership, corporation or any
other institution, its managing head, directors or partners shall be liable for the penalties provided in this Act for
the offense.

"(g) xxxxxxx

"(h) Any employer who, after deducting the monthly contributions or loan amortizations from his employees
compensation, fails to remit the said deduction 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 fifteen of the Revised Penal Code.

Art, 315 (RPC) Estafa any person who shall defraud another by The elements of the crime of estafa
under the foregoing provision are: (1) there must be a false pretense, fraudulent acts or fraudulent means; (2)
such false pretense, fraudulent act or fraudulent means must be made or executed prior to or simultaneously
with the commission of the fraud; (3) the offended party must have relied on the false pretense, fraudulent act or
fraudulent means and was thus induced to part with his money or property; and (4) as a result thereof, the
offended party suffered damage.

"(i) Criminal action arising from a violation of the provisions of this Act may be commenced by the SSS or the
employee concerned either under this Act or in appropriate cases under the Revised Penal Code: Provided, That
such criminal action may be filed by the SSS in the city or municipality where the SSS office is located, if the
violation was committed within its territorial jurisdiction or in Metro Manila, at the option of the SSS.

B. R.A. 10606 PHILHEALTH LAW OF 2013

"SEC. 44. Penal Provisions. Any violation of the provisions of this Act, after due notice and hearing, shall
suffer the following penalties:

"(a) xxxxxxx
"(b) xxxxxxx

"(c) Violations of an Employer

"(1) Failure/Refusal to Register/Deduct/Remit the Contributions Any employer who fails or refuses to register
employees, regardless of their employment status, or to deduct contributions from the employees compensation
or remit the same to the Corporation shall be punished with a fine of not less than Five thousand pesos
(P5,000.00) multiplied by the total number of employees of the firm.

"Any employer or any officer authorized to collect contributions under this Act who, after collecting or
deducting the monthly contributions from his employees compensation, fails to remit the said contributions to
the Corporation within thirty (30) days from the date they become due shall be presumed to have
misappropriated such contributions.

"(2) Unlawful Deductions Any employer or officer who shall deduct directly or indirectly from the
compensation of the covered employees or otherwise recover from them his own contribution on behalf of such
employees shall be punished with a fine of Five thousand pesos (P5,000.00) multiplied by the total number of
affected employees.

"If the act or omission penalized by this Act be committed by an association, partnership, corporation or any
other institution, its managing directors or partners or president or general manager, or other persons
responsible for the commission of the said act shall be liable for the penalties provided for in this Act.

"(3) xxxxxx

"(d) Other Violations Other violations of the provisions of this Act or of the rules and regulations promulgated
by the Corporation shall be punished with a fine of not less than Five thousand pesos (P5,000.00) but not more
than Twenty thousand pesos (P20,000.00).

"All other violations involving funds of the Corporation shall be governed by the applicable provisions of the
Revised Penal Code or other laws, taking into consideration the rules on collection, remittances, and investment
of funds as may be promulgated by the Corporation.

"The Corporation may enumerate circumstances that will mitigate or aggravate the liability of the offender or
erring health care provider, member or employer.

C. R.A. 9679 HOME DEVELOPMENT MUTUAL FUND LAW OF 2009

Sec. 25. Penal Provisions. Refusal or failure without lawful cause or with fraudulent intent to comply with the
provisions of this Act, as well as the implementing rules and regulations adopted by the Board of Trustees,
particularly with respect to registration of employees, collection and remittance of employee-savings as well as
the employer counterparts, or the correct amount due, within the time set in the implementing rules and
regulations or specific call or extension made by the Fund management shall constitute an offense punishable
by a fine of not less than, but not more than twice the amount involved OR imprisonment of not more than six
(6) years, OR BOTH such fine and imprisonment, in the discretion of the court, apart from the civil liabilities
and/or obligations of the offender or delinquent. When the offender is a corporation, the penalty shall be
imposed upon the members of the governing board and the president or general manager, without prejudice to
the prosecution of related offenses under the Revised Penal Code and other laws, revocation and denial of
operating rights and privileges in the Philippines, and deportation when the offender is a foreigner. xxxxxx