RA 8282 SSS Act

8/13/2019 RA 8282 SSS Act

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Republic of the Philippines

Congress of the Philippines

Metro Manila

Tenth Congress

Republic Act No. 8282 May 01, 1!

AN ACT "#RT$%R &TR%N'T$%N(N' T$% &)C(A*

&%C#R(T+ &+&T%M T$%R%+ AM%N-(N' ")R T$(&

P#RP)&%, R%P#*(C ACT N). 111, A& AM%N-%-,

)T$%R/(&% N)/N A& T$% &)C(A* &%C#R(T+ *A/

Be it enacted by the Senate and House of Representatives of the

Philippines in Congress assembled::

&ection 1. Republic Act No. 1161, as amended, otherwise known as

the "Social Security aw", is hereby further amended to read as!ollows:

"S#$%&N 1. Short Title. ' $his Act shall be known as the " AN

ACT FURTHER STRENGTHENING THE SOCIAL

SECURITY SYSTEM THEREBY AMENDING FOR THIS PURPOSE, REPUBLIC ACT NO. 1161, AS AMENDED,

OTHERWISE KNOWN AS THE SOCIAL SECURITY

LAW ."

"S#. (. Declaration of Policy. ' %t is the policy o! the Republico! the )hilippines to establish, de*elop, promote and per!ect a

sound and *iable ta+'e+empt social security ser*ice suitable to

the needs o! the people throuhout the )hilippines which shall promote social -ustice and pro*ide meanin!ul protection to

members and their bene!iciaries aainst the haards o!disability, sickness, maternity, old ae, death, and other

continencies resultin in loss o! income or !inancial burden.$owards this end, the State shall endea*or to e+tend social

security protection to workers and their bene!iciaries.

"S#. /. Social Security System. ' 0a $o carry out the purposeso! this Act, the Social Security System, hereina!ter re!erred toas 2SSS2, a corporate body, with principal place o! business in

Metro Manila, )hilippines is hereby created. $he SSS shall be

directed and controlled by a Social Security #ommission,hereina!ter re!erred to as 2#ommission2, composed o! the

Secretary o! abor and mployment or his duly desinatedundersecretary, the SSS president and se*en 03 appointi*e

members, three 0/ o! whom shall represent the workers2 roup,

at least one o! whom shall be a woman4 three 0/, the

employers2 roup, at least one 01 o! whom shall be a woman4and one 01, the eneral public whose representati*e shall ha*eade5uate knowlede and e+perience reardin social security,

to be appointed by the )resident o! the )hilippines. $he si+ 06members representin workers and employers shall be chosen

!rom amon the nominees o! workers2 and employers2

oraniations, respecti*ely. $he #hairman o! the #ommissionshall be desinated by the )resident o! the )hilippines !rom

amon its members. $he term o! the appointi*e members shall be three 0/ years: Provided , $hat the terms o! the !irst si+ 06

appointi*e members shall be one 01, two 0( and three 0/ years!or e*ery two members, respecti*ely: Provided , further , $hatthey shall continue to hold o!!ice until their successors shall

ha*e been appointed and duly 5uali!ied. All *acancies, prior tothe e+piration o! the term, shall be !illed !or the une+pired term

only. $he appointi*e members o! the #ommission shall recei*eat least two thousand !i*e hundred pesos 0)(,77.77 per diem

!or each meetin actually attended by them but not to e+ceed

$en thousand pesos 0)17,777.77 a month:: Provided , $hatmembers o! the #ommission shall also recei*e a per diem o! at

least $wo thousand !i*e hundred pesos 0)(,77.77 but not toe+ceed 8i!teen thousand pesos 0)1,777.77 a month:

http://www.lawphil.net/statutes/repacts/ra1954/ra_1161_1954.html



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Provided , further , $hat said members o! the #ommission shallalso recei*e reasonable transportation and representation

allowances as may be !i+ed by the #ommission, but not to

e+ceed $en thousand pesos 0)17,777.77 a month.

"0b $he eneral conduct o! the operations and manaement!unctions o! the SSS shall be *ested in the SSS )resident who

shall ser*e as the chie! e+ecuti*e o!!icer immediately

responsible !or carryin out the proram o! the SSS and the policies o! the #ommission. $he SSS )resident shall be a

person who has had pre*ious e+perience in the technical andadministrati*e !ields related to the purposes o! this Act. 9e

shall be appointed by the )resident o! the )hilippines and shall

recei*e salary to be !i+ed by the #ommission with the appro*al

o! the )resident o! the )hilippines, payable !rom the !unds o!the SSS.

"0c $he #ommission, upon the recommendation o! the SSS

)resident, shall appoint an actuary, and such other personnel asmay be deemed necessary, !i+ their reasonable compensation,

allowances and other bene!its, prescribe their duties andestablish such methods and procedures as may be necessary to

insure the e!!icient, honest and economical administration o!the pro*isions and purposes o! this Act: Provided , however ,

$hat the personnel o! the SSS below the rank o! ice')residentshall be appointed by the SSS )resident: Provided , further , $hatthe personnel appointed by the SSS )resident, e+cept those

below the rank o! assistant manaer, shall be sub-ect to thecon!irmation by the #ommission: Provided , further , $hat the

personnel o! the SSS shall be selected only !rom ci*il ser*ice

eliibles and be sub-ect to ci*il ser*ice rules and reulations: Provided , finally, $hat the SSS shall be e+empt !rom the

pro*isions o! Republic Act No. 63; and Republic Act No.3</7.

"S#. <. Powers and Duties of the Commission and SSS . ' 0a$he #ommission. ' 8or the attainment o! its main ob-ecti*es as

set !orth in Section ( hereo!, the #ommission shall ha*e the

!ollowin powers and duties:

"01 $o adopt, amend and rescind, sub-ect to theappro*al o! the )resident o! the )hilippines, such rules

and reulations as may be necessary to carry out the

pro*isions and purposes o! this Act4

"0( $o establish a pro*ident !und !or the memberswhich will consist o! *oluntary contributions o!

employers and=or employees, sel!'employed and

*oluntary members and their earnins, !or the payment

o! bene!its to such members or their bene!iciaries,sub-ect to such rules and reulations as it may promulate and appro*ed by the )resident o! the

)hilippines4

"0/ $o maintain a pro*ident !und which consists o!

contributions made by both the SSS and its o!!icials andemployees and their earnins, !or the payment o!

bene!its to such o!!icials and employees or their heirs

under such terms and conditions as it may prescribe4

"0< $o appro*e restructurin proposals !or the payment

o! due but unremitted contributions and unpaid loanamortiations under such terms and conditions as it may

prescribe4

"0 $o authorie cooperati*es reistered with the

cooperati*e de*elopment authority or associationsreistered with the appropriate o*ernment aency to

act as collectin aents o! the SSS with respect to theirmembers: Provided , $hat the SSS shall accredit the








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cooperati*e or association: Provided , further , $hat the persons authoried to collect are bonded4

"06 $o compromise or release, in whole or in part, any

interest, penalty or any ci*il liability to SSS inconnection with the in*estments authoried underSection (6 hereo!, under such terms and conditions as it

may prescribe and appro*ed by the )resident o! the

)hilippines4 and

"03 $o appro*e, con!irm, pass upon or re*iew any andall actions o! the SSS in the proper and necessary

e+ercise o! its powers and duties hereina!ter

enumerated.

"0b $he Social Security System. ' Sub-ect to the pro*ision o!

Section !our 0<, pararaph se*en 03 hereo!, the SSS shall ha*ethe !ollowin powers and duties:

"01 $o submit annually not later than April /7, a public

report to the )resident o! the )hilippines and to the

#onress o! the )hilippines co*erin its acti*ities in theadministration and en!orcement o! this Act durin the

precedin year includin in!ormation and

recommendations on broad policies !or the de*elopmentand per!ection o! the proram o! the SSS4

"0( $o re5uire the actuary to submit a *aluation report

on the SSS bene!it proram e*ery !our 0< years, ormore !re5uently as may be necessary, to undertake the

necessary actuarial studies and calculations concernin

increases in bene!its takin into account in!lation andthe !inancial stability o! the SSS, and to pro*ide !or

!easible increases in bene!its e*ery !our 0< years,includin the addition o! new ones, under such rules and

reulations as the #ommission may adopt, sub-ect to the

appro*al o! the )resident o! the )hilippines: Provided ,$hat the actuarial soundness o! the reser*e !und shall be

uaranteed: Provided , further , $hat such increases in

bene!its shall not re5uire any increase in the rate o!

contribution4

"0/ $o establish o!!ices o! the SSS to co*er as many

pro*inces, cities and conressional districts, whene*er

and where*er it may be e+pedient, necessary and!easible, and to inspect or cause to be inspected

periodically such o!!ices4

"0< $o enter into areements or contracts !or such

ser*ice and aid, as may be needed !or the proper,

e!!icient and stable administration o! the SSS4

"0 $o adopt, !rom time to time, a budet o!e+penditures includin salaries o! personnel, aainst all

!unds a*ailable to the SSS under this Act4

"06 $o set up its accountin system and pro*ide the

necessary personnel there!or4

"03 $o re5uire reports, compilations and analyses o!

statistical and economic data and to make in*estiationas may be needed !or the proper administration and

de*elopment o! the SSS4

"0; $o ac5uire and dispose o! property, real or

personal, which may be necessary or e+pedient !or theattainment o! the purposes o! this Act4

"0> $o ac5uire, recei*e, or hold, by way o! purchase,

e+propriation or otherwise, public or pri*ate property

!or the purpose o! undertakin housin pro-ects pre!erably !or the bene!it o! low'income members and

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!or the maintenance o! hospitals and institutions !or thesick, aed and disabled, as well as schools !or the

members and their immediate !amilies4

"017 $o sue and be sued in court4 and

"011 $o per!orm such other corporate acts as it maydeem appropriate !or the proper en!orcement o! this Act.

"S#. . Settlement of Disputes. ' 0a Any dispute arisin under

this Act with respect to co*erae, bene!its, contributions and

penalties thereon or any other matter related thereto, shall beconiable by the #ommission, and any case !iled with respect

thereto shall be heard by the #ommission, or any o! its

members, or by hearin o!!icers duly authoried by the#ommission and decided within twenty 0(7 days a!ter the

submission o! the e*idence. $he !ilin, determination andsettlement o! disputes shall be o*erned by the rules and

reulations promulated by the #ommission.

"0b Appeal to #ourts. ' Any decision o! the #ommission, in the

absence o! an appeal there!rom as herein Provided , shall become !inal and e+ecutory !i!teen 01 days a!ter the date o!

noti!ication, and -udicial re*iew thereo! shall be permitted only

a!ter any party claimin to be arie*ed thereby has e+haustedhis remedies be!ore the #ommission. $he #ommission shall be

deemed to be a party to any -udicial action in*ol*in any suchdecision, and may be represented by an attorney employed by

the #ommission, or when re5uested by the #ommission, by theSolicitor ?eneral or any public prosecutors.

"0c #ourt Re*iew. ' $he decision o! the #ommission upon anydisputed matter may be re*iewed both upon the law and the

!acts by the #ourt o! Appeals. 8or the purpose o! such re*iew,the procedure concernin appeals !rom the Reional $rial #ourt

shall be !ollowed as !ar as practicable and consistent with the

purposes o! this Act. Appeal !rom a decision o! the#ommission must be taken within !i!teen 01 days !rom

noti!ication o! such decision. %! the decision o! the #ommission

in*ol*es only 5uestions o! law, the same shall be re*iewed by

the Supreme #ourt. No appeal bond shall be re5uired. $he caseshall be heard in a summary manner, and shall take precedenceo*er all cases, e+cept that in the Supreme #ourt, criminal cases

wherein li!e imprisonment or death has been imposed by thetrial court shall take precedence. No appeal shall act as a

supersedeas or a stay o! the order o! the #ommission unless the

#ommission itsel!, or the #ourt o! Appeals or the Supreme#ourt, shall so order.

"0d +ecution o! @ecisions. ' $he #ommission may, motu

proprio or on motion o! any interested party, issue a writ o!e+ecution to en!orce any o! its decisions or awards, a!ter it has become !inal and e+ecutory, in the same manner as the decision

o! the Reional $rial #ourt by directin the city or pro*incialsheri!! or the sheri!! whom it may appoint to en!orce such !inal

decision or e+ecute such writ4 and any person who shall !ail or

re!use to comply with such decision, award or writ, a!ter beinre5uired to do so shall, upon application by the #ommission

pursuant to Rule 31 o! the Rules o! #ourt, be punished !orcontempt.

"S#. 6. uditor and Counsel . ' 0a $he #hairman o! the#ommission on Audit shall be the e+'o!!icio Auditor o! the

SSS. 9e or his representati*e shall check and audit all theaccounts, !unds and properties o! the SSS in the same manner

and as !re5uently as the accounts, !unds and properties o! the

o*ernment are checked and audited under e+istin laws, andhe shall ha*e, as !ar as practicable, the same powers and duties

as he has with respect to the checkin and auditin o! publicaccounts, !unds and properties in eneral.

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"0b $he Secretary o! ustice shall be the e+'o!!icio counsel o!the SSS. 9e or his representati*e shall act as leal ad*iser and

counsel thereo!.

"S#. 3. !aths" #itnesses" and Production of Records. ' Bhenauthoried by the #ommission, an o!!icial or employee thereo!shall ha*e the power to administer oath and a!!irmation, take

depositions, certi!y to o!!icial acts, and issue subpoena and

subpoena duces tecum to compel the attendance o! witnessesand the production o! books, papers, correspondence and other

records deemed necessary as e*idence in connection with any5uestion arisin under this Act. Any case o! contumacy shall be

dealt with by the #ommission in accordance with law.

"S#. ;. Terms Defined . ' 8or purposes o! this Act, the!ollowin terms shall, unless the conte+t indicates otherwise,ha*e the !ollowin meanins:

"0a SSS ' $he Social Security System created by this Act.

"0b #ommission ' $he Social Security #ommission as herein

created.

"0c mployer' Any person, natural or -uridical, domestic or

!orein, who carries on in the )hilippines any trade, business,industry, undertakin, or acti*ity o! any kind and uses the

ser*ices o! another person who is under his orders as reardsthe employment, e+cept the ?o*ernment and any o! its political

subdi*isions, branches or instrumentalities, includincorporations owned or controlled by the ?o*ernment:

Provided , $hat a sel!'employed person shall be both employee

and employer at the same time.

"0d mployee ' Any person who per!orms ser*ices !or anemployer in which either or both mental or physical e!!orts are

used and who recei*es compensation !or such ser*ices, where

there is an employer'employee relationship: Provided , $hat asel!'employed person shall be both employee and employer at

the same time.

"0e @ependents ' $he dependents shall be the !ollowin:

"01 $he leal spouse entitled by law to recei*e support!rom the member4

"0( $he leitimate, leitimated or leally adopted, and

illeitimate child who is unmarried, not ain!ully

employed, and has not reached twenty'one 0(1 years o!ae, or i! o*er twenty'one 0(1 years o! ae, he is

conenitally or while still a minor has been permanently

incapacitated and incapable o! sel!'support, physicallyor mentally4 and

"0/ $he parent who is recei*in reular support !rom

the member.

"0! #ompensation ' All actual remuneration !or employment,

includin the mandated cost'o!'li*in allowance, as well as thecash *alue o! any remuneration paid in any medium other than

cash e+cept that part o! the remuneration in e+cess o! the

ma+imum salary credit as Provided under Section ihteen o!this Act.

"0 Monthly salary credit ' $he compensation base !or

contributions and bene!its as indicated in the schedule in

Section ihteen o! this Act.

"0h Monthly ' $he period !rom one end o! the last payroll period o! the precedin month to the end o! the last payroll

period o! the current month i! compensation is on hourly, daily

or weekly basis4 i! on any other basis, 2monthly2 shall mean a period o! one 01 month.

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"0i #ontribution ' $he amount paid to the SSS by and on behal!o! the members in accordance with Section ihteen o! this

Act.

"0- mployment ' Any ser*ice per!ormed by an employee !orhis employer e+cept:

"01 mployment purely casual and not !or the purpose

o! occupation or business o! the employer4

"0( Ser*ice per!ormed on or in connection with an alien

*essel by an employee i! he is employed when such*essel is outside the )hilippines4

"0/ Ser*ice per!ormed in the employ o! the )hilippine?o*ernment or instrumentality or aency thereo!4

"0< Ser*ice per!ormed in the employ o! a !orein

o*ernment or international oraniation, or their

wholly'owned instrumentality: Provided , however , $hatthis e+emption notwithstandin, any !orein

o*ernment, international oraniation or their wholly'owned instrumentality employin workers in the

)hilippines or employin 8ilipinos outside o! the

)hilippines, may enter into an areement with the)hilippine ?o*ernment !or the inclusion o! such

employees in the SSS e+cept those already co*ered bytheir respecti*e ci*il ser*ice retirement systems:

Provided , further , $hat the terms o! such areementshall con!orm with the pro*isions o! this Act on

co*erae and amount o! payment o! contributions and

bene!its: Provided , finally, $hat the pro*isions o! thisAct shall be supplementary to any such areement4 and

"0 Such other ser*ices per!ormed by temporary and

other employees which may be e+cluded by reulation

o! the #ommission. mployees o! bona !ideindependent contractors shall not be deemed employees

o! the employer enain the ser*ice o! said contractors.

"0k Cene!iciaries ' $he dependent spouse until he or sheremarries, the dependent leitimate, leitimated or leallyadopted, and illeitimate children, who shall be the primary

bene!iciaries o! the member: Provided , $hat the dependent

illeitimate children shall be entitled to !i!ty percent 07D o!the share o! the leitimate, leitimated or leally adopted

children: Provided , further , $hat in the absence o! thedependent leitimate, leitimated children o! the member,

his=her dependent illeitimate children shall be entitled to one

hundred percent 0177D o! the bene!its. %n their absence, the

dependent parents who shall be the secondary bene!iciaries o!the member. %n the absence o! all the !oreoin, any other person desinated by the member as his=her secondary

bene!iciary.

"0l #ontinency ' $he retirement, death, disability, in-ury or

sickness and maternity o! the member.

"0m A*erae monthly salary credit ' $he result obtained by

di*idin the sum o! the last si+ty 067 monthly salary creditsimmediately precedin the semester o! continency by si+ty

067, or the result obtained by di*idin the sum o! all themonthly salary credits paid prior to the semester o! continency

by the number o! monthly contributions paid in the same

period, whiche*er is reater: Provided , $hat the in-ury orsickness which caused the disability shall be deemed as the

permanent disability !or the purpose o! computin the a*eraemonthly salary credit.

"0n A*erae daily salary credit' $he result obtained bydi*idin the sum o! the si+ 06 hihest monthly salary credits in

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the twel*e'month period immediately precedin the semester o!continency by one hundred eihty 01;7.

"0o Semester ' A period o! two 0( consecuti*e 5uarters endin

in the 5uarter o! continency.

"0p Euarter ' A period o! three 0/ consecuti*e calendarmonths endin on the last day o! March, une, September and

@ecember.

"05 #redited years o! ser*ice ' 8or a member co*ered prior to

anuary nineteen hundred and eihty !i*e 01>; minus thecalendar year o! co*erae plus the number o! calendar years in

which si+ 06 or more contributions ha*e been paid !rom

anuary nineteen hundred and eihty !i*e 01>; up to thecalendar year containin the semester prior to the continency.

8or a member co*ered in or a!ter anuary nineteen hundred andeihty !i*e 01>;, the number o! calendar years in which si+

06 or more contributions ha*e been paid !rom the year o!co*erae up to the calendar year containin the semester prior

to the continency: Provided , $hat the #ommission may pro*ide !or a di!!erent number o! contributions in a calendar

year !or it to be considered as a credited year o! ser*ice.

"0r Member ' $he worker who is co*ered under Section Nine

and Section Nine'A o! this Act.

"0s Sel!'employed ' Any person whose income is not deri*ed

!rom employment, as de!ined under this Act, as well as thoseworkers enumerated in Section Nine'A hereo!.

"0t Net earnins ' Net income be!ore income ta+es plus non'cash chares such as depreciation and depletion appearin in

the reular !inancial statement o! the issuin or assumininstitution.

"0u 8i+ed chares ' Recurrin e+pense such as amortiation o!debt discount or rentals !or leased properties, includin interest

on !unded and un!unded debt.

"S#. >. Coverage. ' 0a #o*erae in the SSS shall becompulsory upon all employees not o*er si+ty 067 years o! aeand their employers: Provided , $hat in the case o! domestic

helpers, their monthly income shall not be less than &ne

thousand pesos 0)1,777.77 a month: Provided , further , $hatany bene!it already earned by the employees under pri*ate

bene!it plans e+istin at the time o! the appro*al o! this Actshall not be discontinued, reduced or otherwise impaired:

Provided , further , $hat pri*ate plans which are e+istin and in

!orce at the time o! compulsory co*erae shall be interated

with the plan o! the SSS in such a way where the employer2scontribution to his pri*ate plan is more than that re5uired o!him in this Act, he shall pay to the SSS only the contribution

re5uired o! him and he shall continue his contribution to such pri*ate plan less his contribution to the SSS so that the

employer2s total contribution to his bene!it plan and to the SSS

shall be the same as his contribution to his pri*ate bene!it plan be!ore the compulsory co*erae: Provided , further , $hat any

chanes, ad-ustments, modi!ications, eliminations orimpro*ements in the bene!its to be a*ailable under the

remainin pri*ate plan, which may be necessary to adopt by

reason o! the reduced contributions thereto as a result o! theinteration, shall be sub-ect to areements between the

employers and employees concerned: Provided , further , $hatthe pri*ate bene!it plan which the employer shall continue !or

his employees shall remain under the employer2s manaementand control unless there is an e+istin areement to the

contrary: Provided , finally, $hat nothin in this Act shall be

construed as a limitation on the riht o! employers andemployees to aree on and adopt bene!its which are o*er and

abo*e those Provided under this Act.

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"0b Spouses who de*ote !ull time to manain the householdand !amily a!!airs, unless they are also enaed in other

*ocation or employment which is sub-ect to mandatory

co*erae, may be co*ered by the SSS on a *oluntary basis.

"0c 8ilipinos recruited by !orein'based employers !oremployment abroad may be co*ered by the SSS on a *oluntary

basis.

"S#. >'A. Compulsory Coverage of the Self$%mployed . '

#o*erae in the SSS shall also be compulsory upon such sel!'employed persons as may be determined by the #ommission

under such rules and reulations as it may prescribe, includin

but not limited to the !ollowin:

"1. All sel!'employed pro!essionals4

"(. )artners and sinle proprietors o! businesses4

"/. Actors and actresses, directors, scriptwriters andnews correspondents who do not !all within the

de!inition o! the term "employee" in Section ; 0d o! thisAct4

"<. )ro!essional athletes, coaches, trainers and -ockeys4and

". %ndi*idual !armers and !ishermen.

"Fnless otherwise speci!ied herein, all pro*isions o! this Actapplicable to co*ered employees shall also be applicable to the

co*ered sel!'employed persons.

"S#. 17. %ffective Date of Coverage. ' #ompulsory co*erae

o! the employer shall take e!!ect on the !irst day o! his operationand that o! the employee on the day o! his employment:

Provided , $hat the compulsory co*erae o! the sel!'employed person shall take e!!ect upon his reistration with the SSS.

"S#. 11. %ffect of Separation from %mployment . ' Bhen an

employee under compulsory co*erae is separated !romemployment, his employer2s contribution on his account and hisobliation to pay contributions arisin !rom that employment

shall cease at the end o! the month o! separation, but said

employee shall be credited with all contributions paid on his behal! and entitled to bene!its accordin to the pro*isions o!

this Act. 9e may, howe*er, continue to pay the totalcontributions to maintain his riht to !ull bene!it.

"S#. 11'A. %ffect of &nterruption of Business or Professional

&ncome. ' %! the sel!'employed realies no income in any i*enmonth, he shall not be re5uired to pay contributions !or thatmonth. 9e may, howe*er, be allowed to continue payin

contributions under the same rules and reulations applicable to

a separated employee member: Provided , $hat no retroacti*e payment o! contributions shall be allowed other than as

prescribed under Section $wenty'two'A hereo!.

"S#. 1(. 'onthly Pension. ' 0a $he monthly pension shall be

the hihest o! the !ollowin amounts:

"01 $he sum o! the !ollowin:

"0i $hree hundred pesos 0)/77.774 plus

"0ii $wenty percent 0(7D o! the a*eraemonthly salary credit4 plus

"0iii $wo percent 0(D o! the a*erae monthly

salary credit !or each credited year o! ser*ice in

e+cess o! ten 017 years4 or

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"0( 8orth percent 0<7D o! the a*erae monthly salarycredit4 or

"0/ &ne thousand pesos 0)1,777.77: Provided , $hat

the monthly pension shall in no case be paid !or anareate amount o! less than si+ty 067 months.

"0b Notwithstandin the precedin pararaph, the minimum

pension shall be &ne thousand two hundred pesos 0)1,(77.77!or members with at least ten 017 credited years o! ser*ice and

$wo thousand !our hundred pesos 0)(,<77.77 !or those withtwenty 0(7 credited years o! ser*ice.

"S#. 1('A. Dependents( Pension. ' Bhere monthly pension is

payable on account o! death, permanent total disability orretirement, dependents2 pension e5ui*alent to ten percent 017D

o! the monthly pension or $wo hundred !i!ty pesos 0)(7.77,whiche*er is hiher, shall also be paid !or each dependent child

concei*ed on or be!ore the date o! the continency but note+ceedin !i*e 0, beinnin with the younest and without

substitution: Provided , $hat where there are leitimate orilleitimate children, the !ormer shall be pre!erred.

S#. 1('C. Retirement Benefits. ' 0a A member who has paidat least one hundred twenty 01(7 monthly contributions prior

to the semester o! retirement and who: 01 has reached the ae

o! si+ty 067 years and is already separated !rom employment orhas ceased to be sel!'employed4 or 0( has reached the ae o!

si+ty'!i*e 06 years, shall be entitled !or as lon as he li*es tothe monthly pension: Provided , $hat he shall ha*e the option to

recei*e his !irst eihteen 01; monthly pensions in lump sumdiscounted at a pre!erential rate o! interest to be determined by

the SSS.

"0b A co*ered member who is si+ty 067 years old at retirement

and who does not 5uali!y !or pension bene!its under pararaph

0a abo*e, shall be entitled to a lump sum bene!it e5ual to thetotal contributions paid by him and on his behal!: Provided ,

$hat he is separated !rom employment and is not continuin

payment o! contributions to the SSS on his own.

"0c $he monthly pension shall be suspended upon thereemployment or resumption o! sel!'employment o! a retired

member who is less than si+ty'!i*e 06 years old. 9e shall

aain be sub-ect to Section ihteen and his employer toSection Nineteen o! this Act.

"0d Fpon the death o! the retired member, his primary

bene!iciaries as o! the date o! his retirement shall be entitled to

recei*e the monthly pension: Provided , $hat i! he has no

primary bene!iciaries and he dies within si+ty 067 months !romthe start o! his monthly pension, his secondary bene!iciariesshall be entitled to a lump sum bene!it e5ui*alent to the total

monthly pensions correspondin to the balance o! the !i*e'year

uaranteed period, e+cludin the dependents2 pension.

"0e $he monthly pension o! a member who retires a!terreachin ae si+ty 067 shall be the hiher o! either: 01 the

monthly pension computed at the earliest time he could ha*e

retired had he been separated !rom employment or ceased to besel!'employed plus all ad-ustments thereto4 or 0( the monthly

pension computed at the time when he actually retires.

"S#. 1/. Death Benefits. ' Fpon the death o! a member who

has paid at least thirty'si+ 0/6 monthly contributions prior tothe semester o! death, his primary bene!iciaries shall be entitled

to the monthly pension: Provided , $hat i! he has no primary bene!iciaries, his secondary bene!iciaries shall be entitled to a

lump sum bene!it e5ui*alent to thirty'si+ 0/6 times the

monthly pension. %! he has not paid the re5uired thirty'si+ 0/6monthly contributions, his primary or secondary bene!iciaries

shall be entitled to a lump sum bene!it e5ui*alent to the

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monthly pension times the number o! monthly contributions paid to the SSS or twel*e 01( times the monthly pension,

whiche*er is hiher.

"S#. 1/'A. Permanent Disability Benefits. ' 0a Fpon the permanent total disability o! a member who has paid at leastthirty'si+ 0/6 monthly contributions prior to the semester o!

disability, he shall be entitled to the monthly pension: Provided ,

$hat i! he has not paid the re5uired thirty'si+ 0/6 monthlycontributions, he shall be entitled to a lump sum bene!it

e5ui*alent to the monthly pension times the number o! monthlycontributions paid to the SSS or twel*e 01( times the monthly

pension, whiche*er is hiher. A member who 01 has recei*ed a

lump sum bene!it4 and 0( is reemployed or has resumed sel!'employment not earlier than one 01 year !rom the date o! his

disability shall aain be sub-ect to compulsory co*erae andshall be considered a new member.

"0b $he monthly pension and dependents2 pension shall besuspended upon the reemployment or resumption o! sel!'

employment or the reco*ery o! the disabled member !rom his permanent total disability or his !ailure to present himsel! !or

e+amination at least once a year upon notice by the SSS.

"0c Fpon the death o! the permanent total disability pensioner,

his primary bene!iciaries as o! the date o! disability shall beentitled to recei*e the monthly pension: Provided , $hat i! he

has no primary bene!iciaries and he dies within si+ty 067

months !rom the start o! his monthly pension, his secondary bene!iciaries shall be entitled to a lump sum bene!it e5ui*alent

to the total monthly pensions correspondin to the balance o!the !i*e'year uaranteed period e+cludin the dependents2

pension.

"0d $he !ollowin disabilities shall be deemed permanent total:

"1. #omplete loss o! siht o! both eyes4

"(. oss o! two limbs at or abo*e the ankle or wrists4

"/. )ermanent complete paralysis o! two limbs4

"<. Crain in-ury resultin to incurable imbecility orinsanity4 and

". Such cases as determined and appro*ed by the SSS.

"0e %! the disability is permanent partial, and such disabilityoccurs be!ore thirty'si+ 0/6 monthly contributions ha*e been

paid prior to the semester o! disability, the bene!it shall be such

percentae o! the lump sum bene!it described in the precedin pararaph with due reard to the deree o! disability as the

#ommission may determine.

"0! %! the disability is permanent total and such disability

occurs a!ter thirty'si+ 0/6 monthly contributions ha*e been paid prior to the semester o! disability, the bene!it shall be the

monthly pension !or permanent total disability payable notloner than the period desinated in the !ollowin schedule:

#omplete and permanentloss o! use o! Number o!Months

&ne thumb 17

&ne inde+ !iner ;

&ne middle !iner 6

&ne riht !iner

&ne little !iner /

&ne bi toe 6

&ne hand />

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8/13/2019 RA 8282 SSS Act


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&ne arm 7

&ne !oot /1

&ne le <6

&ne ear 17Coth ears (7

9earin o! one ear 17

9earin o! both ears 7

Siht o! one eye (

"0 $he percentae deree o! disability which is e5ui*alent to

the ratio that the desinated number o! months o!compensability bears to se*enty'!i*e 03, rounded to the ne+t

hiher inteer, shall not be additi*e !or distinct, separate andunrelated permanent partial disabilities, but shall be additi*e !ordeterioratin and related permanent partial disabilities to a

ma+imum o! one hundred percent 0177D, in which case, themember shall be deemed as permanently totally disabled.

"0h %n case o! permanent partial disability, the monthly pension bene!it shall be i*en in lump sum i! it is payable !or less than

twel*e 01( months.

"0i 8or the purpose o! ad-udicatin retirement, death and permanent total disability pension bene!its, contributions shall be deemed paid !or the months durin which the member

recei*ed partial disability pension: Provided , $hat suchcontributions shall be based on his last contribution prior to his

disability.

"0- Should a member who is on partial disability pension retire

or die, his disability pension shall cease upon his retirement ordeath.

"S#. 1/'C. )uneral Benefit . ' A !uneral rant e5ui*alent to$wel*e thousand pesos 0)1(,777.77 shall be paid, in cash or in

kind, to help de!ray the cost o! !uneral e+penses upon the death

o! a member, includin permanently totally disabled member or

retiree.

"S#. 1<. Sic*ness Benefit . ' 0a A member who has paid at

least three 0/ monthly contributions in the twel*e'month period

immediately precedin the semester o! sickness or in-ury and iscon!ined there!or !or more than three 0/ days in a hospital or

elsewhere with the appro*al o! the SSS, shall, !or each day o!compensable con!inement or a !raction thereo!, be paid by his

employer, or the SSS, i! such person is unemployed or sel!'

employed, a daily sickness bene!it e5ui*alent to ninety percent0>7D o! his a*erae daily salary credit, sub-ect to the

!ollowin conditions:

"01 %n no case shall the daily sickness bene!it be paid loner

than one hundred twenty 01(7 days in one 01 calendar year,nor shall any unused portion o! the one hundred twenty 01(7

days o! sickness bene!it ranted under this section be carried!orward and added to the total number o! compensable days

allowable in the subse5uent year4

"0( $he daily sickness bene!it shall not be paid !or more than

two hundred !orty 0(<7 days on account o! the samecon!inement4 and

"0/ $he employee member shall noti!y his employer o! the !acto! his sickness or in-ury within !i*e 0 calendar days a!ter the

start o! his con!inement unless such con!inement is in a hospitalor the employee became sick or was in-ured while workin or

within the premises o! the employer in which case, noti!ication

to the employer is necessary: Provided , $hat i! the member isunemployed or sel!'employed, he shall directly noti!y the SSS

o! his con!inement within !i*e 0 calendar days a!ter the start

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thereo! unless such con!inement is in a hospital in which casenoti!ication is also not necessary: Provided , further , $hat in

cases where noti!ication is necessary, the con!inement shall be

deemed to ha*e started not earlier than the !i!th dayimmediately precedin the date o! noti!ication.

"0b $he compensable con!inement shall bein on the !irst day

o! sickness, and the payment o! such allowances shall be

promptly made by the employer e*ery reular payday or on the!i!teenth and last day o! each month, and similarly in the case o!

direct payment by the SSS, !or as lon as such allowances aredue and payable: Provided , $hat such allowance shall bein

only a!ter all sick lea*es o! absence with !ull pay to the credit o!

the employee member shall ha*e been e+hausted.

"0c &ne hundred percent 0177D o! the daily bene!its Providedin the precedin pararaph shall be reimbursed by the SSS to

said employer upon receipt o! satis!actory proo! o! such

payment and leality thereo!: Provided , $hat the employer hasnoti!ied the SSS o! the con!inement within !i*e 0 calendar

days a!ter receipt o! the noti!ication !rom the employeemember: Provided , further , $hat i! the noti!ication to the SSS is

made by the employer beyond !i*e 0 calendar days a!terreceipt o! the noti!ication !rom the employee member, said

employer shall be reimbursed only !or each day o! con!inement

startin !rom the tenth calendar day immediately precedin thedate o! noti!ication to the SSS: Provided , finally, $hat the SSS

shall reimburse the employer or pay the unemployed memberonly !or con!inement within the one'year period immediately

precedin the date the claim !or bene!it or reimbursement is

recei*ed by the SSS, e+cept con!inement in a hospital in whichcase the claim !or bene!it or reimbursement must be !iled within

one 01 year !rom the last day o! con!inement.

"0d Bhere the employee member has i*en the re5uired

noti!ication but the employer !ails to noti!y the SSS o! the

con!inement or to !ile the claim !or reimbursement within the period prescribed in this section resultin in the reduction o! the

bene!it or denial o! the claim, such employer shall ha*e no riht

to reco*er the correspondin daily allowance he ad*anced tothe employee member as re5uired in this section.

"0e$he claim o! reimbursement shall be ad-udicated by the SSS

within a period o! two 0( months !rom receipt thereo!:

Provided , $hat should no payment be recei*ed by the employerwithin one 01 month a!ter the period prescribed herein !or

ad-udication, the reimbursement shall therea!ter earn simpleinterest o! one percent 01D per month until paid.

"0! $he pro*isions reardin the noti!ication re5uired o! themember and the employer as well as the period within which

the claim !or bene!it or reimbursement may be !iled shall applyto all claims !iled with the SSS.

"S#. 1<'A. 'aternity +eave Benefit . ' A !emale member whohas paid at least three 0/ monthly contributions in the twel*e'

month period immediately precedin the semester o! herchildbirth or miscarriae shall be paid a daily maternity bene!it

e5ui*alent to one hundred percent 0177D o! her a*erae daily

salary credit !or si+ty 067 days or se*enty'eiht 03; days incase o! caesarian deli*ery, sub-ect to the !ollowin conditions:

"0a $hat the employee shall ha*e noti!ied her employer o! her prenancy and the probable date o! her childbirth, which notice

shall be transmitted to the SSS in accordance with the rules andreulations it may pro*ide4

"0b $he !ull payment shall be ad*anced by the employer withinthirty 0/7 days !rom the !ilin o! the maternity lea*e

application4

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"0c $hat payment o! daily maternity bene!its shall be a bar tothe reco*ery o! sickness bene!its Provided by this Act !or the

same period !or which daily maternity bene!its ha*e been

recei*ed4

"0d $hat the maternity bene!its Provided under this sectionshall be paid only !or the !irst !our 0< deli*eries or

miscarriaes4

"0e $hat the SSS shall immediately reimburse the employer o!

one hundred percent 0177D o! the amount o! maternity bene!its ad*anced to the employee by the employer upon

receipt o! satis!actory proo! o! such payment and leality

thereo!4 and

"0! $hat i! an employee member should i*e birth or su!!er

miscarriae without the re5uired contributions ha*in beenremitted !or her by her employer to the SSS, or without the

latter ha*in been pre*iously noti!ied by the employer o! thetime o! the prenancy, the employer shall pay to the SSS

damaes e5ui*alent to the bene!its which said employeemember would otherwise ha*e been entitled to.

"S#. 1. ,on$Transferability of Benefits. ' $he SSS shall promptly pay the bene!its Provided in this Act to such persons

as may be entitled thereto in accordance with the pro*isions o!

this Act: Provided , $hat the SSS shall pay the retirement bene!its on the day o! continency to 5uali!ied members who

ha*e submitted the necessary documents at least si+ 06 months be!ore: Provided , further , $hat the bene!iciary who is a national

o! a !orein country which does not e+tend bene!its to a8ilipino bene!iciary residin in the )hilippines, or which is not

reconied by the )hilippines, shall not be entitled to recei*e

any bene!it under this Act: Provided , further , $hatnotwithstandin the !oreoin, where the best interest o! the

SSS will be ser*ed, the #ommission may direct payments

without reard to nationality or country o! residence: Provided , further , $hat i! the recipient is a minor or a person incapable o!

administerin his own a!!airs, the #ommission shall appoint a

representati*e under such terms and conditions as it may deem proper: Provided , further , $hat such appointment shall not be

necessary in case the recipient is under the custody o! or li*inwith the parents or spouse o! the member in which case the

bene!its shall be paid to such parents or spouse, asrepresentati*e payee o! the recipient. Such bene!its are not

trans!erable and no power o! attorney or other document

e+ecuted by those entitled thereto in !a*or o! any aent,attorney or any other person !or the collection thereo! on their

behal! shall be reconied, e+cept when they are physicallyunable to collect personally such bene!its: Provided , further ,

$hat in case o! death bene!its, i! no bene!iciary 5uali!ies under

this Act, said bene!its shall be paid to the leal heirs inaccordance with the law o! succession.

"S#. 16. %-emption from Ta-" +egal Process and +ien. '' All

laws to the contrary notwithstandin, the SSS and all its assets

and properties, all contributions collected and all accrualsthereto and income or in*estment earnins there!rom as well as

all supplies, e5uipment, papers or documents shall be e+empt!rom any ta+, assessment, !ee, chare, or customs or import

duty4 and all bene!it payments made by the SSS shall likewise

be e+empt !rom all kinds o! ta+es, !ees or chares, and shall notliable to attachments, arnishments, le*y or seiure by or under

any leal or e5uitable process whatsoe*er, either be!ore or a!terreceipt by the person or persons entitled thereto, e+cept to pay

any debt o! the member to the SSS. No ta+ measure o! whate*ernature enacted shall apply to the SSS, unless it e+pressly

re*okes the declared policy o! the State in Section ( hereo!

rantin ta+'e+emption to the SSS. Any ta+ assessmentimposed aainst the SSS shall be null and *oid. 0As amended

by Sec. >, ).@. No. (<, S. 1>3(4 and Sec. 1<, ). @. No. 3/, S.

1>3.

http://www.lawphil.net/statutes/presdecs/pd1972/pd_24_1972.html





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"S#. 13. )ee of gents" ttorneys" %tc. ' No aent, attorney orother person in chare o! the preparation, !ilin or pursuin any

claim !or bene!it under this Act shall demand or chare !or his

ser*ices any !ee, and any stipulation to the contrary shall be nulland *oid. $he retention or deduction o! any amount !rom any

bene!it ranted under this Act !or the payment o! !ees !or suchser*ices is prohibited: Provided , however , $hat any member o!

the )hilippine Car who appears as counsel in any case heard bythe #ommission shall be entitled to attorneys2 !ees not

e+ceedin ten percent 017D o! the bene!its awarded by the

#ommission, which !ees shall not be payable be!ore the actual payment o! the bene!its, and any stipulation to the contrary

shall be null and *oid.

"Any *iolation o! the pro*isions o! this Section shall be punished by a !ine o! not less than 8i*e hundred pesos

0)77.77 nor more than 8i*e thousand pesos 0),777.77, or

imprisonment !or not less than si+ 06 months nor more thanone 01 year, or both, at the discretion o! the court.

"S#. 1;. %mployee(s Contributions. ' 0a Ceinnin as o! the

last day o! the calendar month when an employee2s compulsory

co*erae takes e!!ect and e*ery month therea!ter durin hisemployment, the employer shall deduct and withhold !rom such

employee2s monthly salary, wae, compensation or earnins,the employee2s contribution in an amount correspondin to his

salary, wae, compensation or earnins durin the month in

accordance with the !ollowin schedule:

SAARG

CRA#H$

RAN? &8

#&M)NSA$%&N

M&N$9

G SAARG

#R@%$

M&N$9G #&N$R%CF$%&N

M)&GR M)&G $&$A

% 1,777.77 ' 1,(<>.>> 1777 7.37 //./7 ;<.77

%% 1,(7.77 ' 1,3<>.>> 177 36.77 7.77 1(6.77

%%% 1,37.77 ' (,(<>.>> (777 171./7 66.37 16;.77

% (,(7.77 ' (,3<>.>> (77 1(6.37 ;/./7 (17.77

(,37.77 ' /,(<>.>> /777 1(.77 177.77 ((.77

% /,(7.77 ' /,3<>.>> /77 133./7 116.37 (><.77%% /,37.77 ' <,(<>.>> <777 (7(.37 1//./7 //6.77

%%% <,(7.77 ' <,3<>.>> <77 ((;.77 17.77 /3;.77

%I <,37.77 ' ,(<>.>> 777 (/./7 166.37 <(7.77

I ,(7.77 ' ,3<>.>> 77 (3;.37 1;/.37 <6(.<7

I% ,37.77 ' 6,(<>.>> 6777 /7<.77 (77.77 7<.77

I%% 6,(7.77 ' 6,3<>.>> 677 /(>./7 (16.3; <6.77

I%%% 6,37.77 ' 3,(<>.>> 3777 /<.37 (//./7 ;;.77

I% 3,(7.77 ' 3,3<>.>> 377 /;7.77 (7.77 6/7.77

I 3,37.77 ' ;.(<>.>> ;777 <7/./7 (66.37 63(.77

I% ;,(7.77 ' ;,3<>.>> ;77 </7.37 (;/./7 31<.77

I%% ;,37.77 ' &R >777 <6.77 /77.77 36.77

8/13/2019 RA 8282 SSS Act


"$he !oreoin schedule o! contribution shall also apply to sel!'employed and *oluntary members.

"$he ma+imum monthly salary credit shall be Nine thousand pesos 0)>,777.77 e!!ecti*e anuary Nineteen hundred and

ninety si+ 01>>64 Provided , $hat it shall be increased by &nethousand pesos 0)1,777.77 e*ery year therea!ter until it shall

ha*e reached $wel*e thousand pesos 0)1(,777.77 by Nineteen

hundred and ninety nine 01>>>: Provided , further , $hat theminimum and ma+imum monthly salary credits as well as the

rate o! contributions may be !i+ed !rom time to time by the#ommission throuh rules and reulations takin into

consideration actuarial calculations and rate o! bene!its, sub-ect

to the appro*al o! the )resident o! the )hilippines.

"S#. 1>. %mployer(s Contributions. ' 0a Ceinnin as o! thelast day o! the month when an employee2s compulsory co*erae

takes e!!ect and e*ery month therea!ter durin his employment,

his employer shall pay, with respect to such co*ered employee,the employer2s contribution in accordance with the schedule

indicated in Section ihteen o! this Act. Notwithstandin anycontract to the contrary, an employer shall not deduct, directly

or indirectly, !rom the compensation o! his employees co*ered by the SSS or otherwise reco*er !rom them the employer2s

contributions with respect to such employees.

"0b $he remittance o! such contributions by the employer shall

be supported by a 5uarterly collection list to be submitted to the

SSS at the end o! each calendar 5uarter indicatin the correct%@ number o! the employer, the correct names and the SSS

numbers o! the employees and the total contributions paid !ortheir account durin the 5uarter.

"S#. 1>'A. #ontributions o! the Sel!'mployed Member. '$he contributions to the SSS o! the sel!'employed member shall

be determined in accordance with Section ihteen o! this Act:

Provided , $hat the monthly earnins declared by the sel!'employed member at the time o! his reistration with the SSS

shall be considered as his monthly compensation and he shall

pay both the employer and the employee contributions: Provided , further , $hat the contributions o! sel!'employed

persons earnin &ne thousand pesos 0)1,777.77 monthly or below may be reduced by the #ommission.

"$he monthly earnins declared by the sel!'employed memberat the time o! his reistration shall remain the basis o! his

monthly salary credit, unless he makes another declaration o!his monthly earnins, in which case such latest declaration

becomes the new basis o! his monthly salary credit.

"S#. (7. .overnment Contribution. ' As the contribution o!

the ?o*ernment to the operation o! the SSS, #onress shallannually appropriate out o! any !unds in the National $reasury

not otherwise appropriated, the necessary sum or sums to meet

the estimated e+penses o! the SSS !or each ensuin year. %naddition to this contribution, #onress shall appropriate !rom

time to time such sum or sums as may be needed to assure themaintenance o! an ade5uate workin balance o! the !unds o! the

SSS as disclosed by suitable periodic actuarial studies to bemade o! the operations o! the SSS.

"S#. (1. .overnment .uarantee. '' $he bene!its prescribed inthis Act shall not be diminished and to uarantee said bene!its

the ?o*ernment o! the Republic o! the )hilippines accepts

eneral responsibility !or the sol*ency o! the SSS.

"S#. ((. Remittance of Contributions. '' 0a $he contributionsimposed in the precedin Section shall be remitted to the SSS

within the !irst ten 017 days o! each calendar month !ollowin

the month !or which they are applicable or within such time asthe #ommission may prescribe. *ery employer re5uired to

deduct and to remit such contributions shall be liable !or their

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payment and i! any contribution is not paid to the SSS as herein prescribed, he shall pay besides the contribution a penalty

thereon o! three percent 0/D per month !rom the date the

contribution !alls due until paid. %! deemed e+pedient andad*isable by the #ommission, the collection and remittance o!

contributions shall be made 5uarterly or semi'annually inad*ance, the contributions payable by the employees to be

ad*anced by their respecti*e employers: Provided , $hat uponseparation o! an employee, any contribution so paid in ad*ance

but not due shall be credited or re!unded to his employer.

"0b $he contributions payable under this Act in cases where an

employer re!uses or nelects to pay the same shall be collected

by the SSS in the same manner as ta+es are made collectibleunder the National %nternal Re*enue #ode, as amended. 8ailure

or re!usal o! the employer to pay or remit the contributionsherein prescribed shall not pre-udice the riht o! the co*ered

employee to the bene!its o! the co*erae.

"$he riht to institute the necessary action aainst the employer

may be commenced within twenty 0(7 years !rom the time thedelin5uency is known or the assessment is made by the SSS, or

!rom the time the bene!it accrues, as the case may be.

"0c Should any person, natural or -uridical, de!ault in any

payment o! contributions, the #ommission may also collect thesame in either o! the !ollowin ways:

"1. Cy an action in court, which shall hear and disposeo! the case in pre!erence to any other ci*il action4 or

"(. Cy issuin a warrant to the Sheri!! o! any pro*inceor city commandin him to le*y upon and sell any real

and personal property o! the debtor. $he Sheri!!2s sale by *irtue o! said warrant shall be o*erned by the same

procedure prescribed !or e+ecutions aainst propertyupon -udments by a court o! record.

"0d $he last complete record o! monthly contributions paid bythe employer or the a*erae o! the monthly contributions paid

durin the past three 0/ years as o! the date o! !ilin o! theaction !or collection shall be presumed to be the monthly

contributions payable by and due !rom the employer to the SSS

!or each o! the unpaid month, unless contradicted and o*ercome by other e*idence: Provided , $hat the SSS shall not be barred

!rom determinin and collectin the true and correctcontributions due the SSS e*en a!ter !ull payment pursuant to

this pararaph, nor shall the employer be relie*ed o! his liability

under Section $wenty'eiht o! this Act.

"S#. (('A. Remittance of Contributions of Self$%mployed 'ember . ' Sel!'employed members shall remit their monthly

contributions 5uarterly on such dates and schedules as the

#ommission may speci!y throuh rules and reulations: Provided , $hat no retroacti*e payment o! contributions shall be

allowed, e+cept as Provided in this Section.

"S#. (/. 'ethod of Collection and Payment . ' $he SSS shall

re5uire a complete and proper collection and payment o!contributions and proper identi!ication o! the employer and the

employee. )ayment may be made in cash, checks, stamps,coupons, tickets, or other reasonable de*ices that the

#ommission may adopt.

"S#. (<. %mployment Records and Reports. ' 0a ach

employer shall immediately report to the SSS the names, aes,ci*il status, occupations, salaries and dependents o! all his

employees who are sub-ect to compulsory co*erae: Provided ,

$hat i! an employee sub-ect to compulsory co*erae should dieor become sick or disabled or reach the ae o! si+ty 067

without the SSS ha*in pre*iously recei*ed any report or

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written communication about him !rom his employer, the saidemployer shall pay to the SSS damaes e5ui*alent to the

bene!its to which said employee member would ha*e been

entitled had his name been reported on time by the employer tothe SSS, e+cept that in case o! pension bene!its, the employer

shall be liable to pay the SSS damaes e5ui*alent to theaccumulated pension due as o! the date o! settlement o! the

claim or to the !i*e 0 years2 pension, includin dependents2 pension: Provided , further , $hat i! the continency occurs

within thirty 0/7 days !rom the date o! employment, the

employer shall be relie*ed o! his liability !or damaes: Provided , further , $hat any person or entity enain the

ser*ices o! an independent contractor shall be subsidiarily liablewith such contractor !or any ci*il liability incurred by the latter

under this Act: Provided , finally, $hat the same person or entity

enain the ser*ices o! an independent contractor shall re5uiresuch contractor to post a surety bond to uarantee the payment

o! the worker2s bene!its.

"0b Should the employer misrepresent the true date o!

employment o! the employee member or remit to the SSScontributions which are less than those re5uired in this Act or

!ail to remit any contribution due prior to the date o!continency, resultin in a reduction o! bene!its, the employer

shall pay to the SSS damaes e5ui*alent to the di!!erence

between the amount o! bene!it to which the employee memberor his bene!iciary is entitled had the proper contributions been

remitted to the SSS and the amount payable on the basis o!contributions actually remitted: Provided , $hat i! the employee

member or his bene!iciary is entitled to pension bene!its,damaes shall be e5ui*alent to the accumulated pension due as

o! the date o! settlement o! the claim or to the !i*e 0 years2

pension, whiche*er is hiher, includin dependents2 pension.

"%n addition to the liability mentioned in the precedin

pararaphs 0a and 0b hereo!, the employer shall also be liable

!or the correspondin unremitted contributions and penaltiesthereon.

"0c $he records and reports duly accomplished and submittedto the SSS by the employer or the member, as the case may be,

shall be kept con!idential by the SSS e+cept in compliance witha subpoena duces tecum issued by the #ourt, shall not be

di*uled without the consent o! the SSS )resident or any

o!!icial o! the SSS duly authoried by him, shall be presumedcorrect as to the data and other matters stated therein, unless the

necessary corrections to such records and reports ha*e been properly made by the parties concerned be!ore the riht to the

bene!it bein claimed accrues, and shall be made the basis !or

the ad-udication o! the claim. %! as a result o! such ad-udicationthe SSS in ood !aith pays a monthly pension to a bene!iciary

who is in!erior in riht to another bene!iciary or with whomanother bene!iciary is entitled to share, such payments shall

dischare the SSS !rom liability unless and until such other bene!iciary noti!ies the SSS o! his claim prior to the payments.

"0d *ery employer shall keep true and accurate work records!or such period and containin such in!ormation as the

#ommission may prescribe, in addition to an "Annual Reistero! New and Separated mployees" which shall be secured !rom

the SSS wherein the employer shall enter on the !irst day o!

employment or on the e!!ecti*e date o! separation, the names o!the persons employed or separated !rom employment, their SSS

numbers, and such other data that the #ommission may re5uireand said annual reister shall be submitted to the SSS in the

month o! anuary o! each year. Such records shall be open !or

inspection by the SSS or its authoried representati*es 5uarterlyor as o!ten as the SSS may re5uire.

"$he SSS may also re5uire each employer to submit, with

respect to the persons in his employ, reports needed !or the

e!!ecti*e administration o! this Act.

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"0e ach employer shall re5uire, as a condition to employment,the presentation o! a reistration number secured by the

prospecti*e employee !rom the SSS in accordance with such

procedure as the SSS may adopt: Provided , $hat in case o!employees who ha*e been assined reistration numbers by

*irtue o! a pre*ious employment, such numbers oriinallyassined to them should be used !or purposes o! this Section:

Provided , further , $hat the issuance o! such reistrationnumbers by the SSS shall not e+empt the employer !rom

complyin with the pro*isions o! pararaph 0a o! this Section.

"0! Notwithstandin any law to the contrary, micro!ilm, or non'

erasable optical disk and other similar archi*al media copies o!

oriinal SSS records and reports, duly certi!ied by the o!!icialcustodian thereo!, shall ha*e the same e*identiary *alue as the

oriinals and be admissible as e*idence in all leal proceedins.

"0 Notwithstandin any law to the contrary, local o*ernment

units shall, prior to issuin any annual business license or permit, re5uire submission o! certi!icate o! SSS co*erae and

compliance with the pro*isions o! this Act: Provided , $hat thecerti!ication or clearance shall be issued by the SSS within !i*e

0 workin days !rom receipt o! the re5uest.

"S#. (<'A. Report and Registration of the Self$%mployed

'ember . ' ach co*ered sel!'employed person shall, withinthirty 0/7 days !rom the !irst day he started the practice o! his

pro!ession or business operations reister and report to the SSS

his name, ae, ci*il status, and occupation, a*erae monthly netincome and his dependents.

"S#. (. Deposits and Disbursements. ' All money paid to or

collected by the SSS e*ery year under this Act, and all accruals

thereto shall be deposited, administered and disbursed in thesame manner and under the same conditions and re5uirements

as Provided by law !or other public special !unds: Provided ,

$hat not more than twel*e percent 01(D o! the total yearlycontributions plus three percent 0/D o! other re*enues shall be

disbursed !or operational e+penses such as salaries and waes,

supplies and materials, depreciation and the maintenance o!o!!ices o! the SSS: Provided , further , $hat i! the e+penses in

any year are less than the ma+imum amount permissible, thedi!!erence shall not be a*ailed o! as additional e+penses in the

!ollowin years.

"S#. (6. &nvestment of Reserve )unds. ' All re*enues o! the

SSS that are not needed to meet the current administrati*e andoperational e+penses incidental to the carryin out o! this Act

shall be accumulated in a !und to be known as the "Reser*e

8und." Such portions o! the Reser*e 8und as are not needed tomeet the current bene!it obliations thereo! shall be known as

the "%n*estment Reser*e 8und" which the #ommission shallmanae and in*est with the skill, care, prudence and dilience

necessary under the circumstances then pre*ailin that a prudent man actin in like capacity and !amiliar with such

matters would e+ercise in the conduct o! an enterprise o! a like

character and with similar aims. )ursuant thereto, and in linewith the basic principles o! sa!ety, ood yield and li5uidity, the

#ommission shall in*est the !unds to earn an annual income notless than the a*erae rates o! treasury bills or any other

acceptable market yield indicator in any or in all o! the

!ollowin:

"0a %n bonds, securities, promissory notes or other e*idence o!indebtedness o! the ?o*ernment o! the )hilippines, or in bonds,

securities, promissory notes or other e*idence o! indebtedness

to which the !ull !aith, credit and unconditional uarantee o! the?o*ernment o! the )hilippines is pleded4

"0b %n bonds, securities, promissory notes or other e*idence o!

indebtedness o! the ?o*ernment o! the )hilippines, or any

aencies or instrumentalities to !inance domestic in!rastructure

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pro-ects such as roads, brides, ports, telecommunications, andother similar pro-ects: Provided , $hat the instruments issued by

an aency or instrumentality o! the o*ernment shall be

uaranteed by the ?o*ernment o! the )hilippines or anyo*ernment !inancial institution or acceptable multilateral

aency: Provided , further , $hat the SSS shall ha*e priority o*erthe re*enues o! the pro-ects: Provided , finally, $hat such

in*estments shall not e+ceed thirty percent 0/7D o! the%n*estment Reser*e 8und4

"0c %n bonds, securities, promissory notes or other e*idence o!indebtedness o! o*ernment !inancial institutions or

o*ernment corporations with acceptable credit or uarantee:

Provided , $hat such in*estments shall not e+ceed thirty percent0/7D o! the %n*estment Reser*e 8und4

"0d %n bonds, securities, promissory notes or other e*idence o!

indebtedness o! any bank doin business in the )hilippines and

in ood standin with the Canko Sentral n )ilipinas to!inance loans to pri*ate corporations doin business in the

)hilippines, includin schools, hospitals, small'and'mediumscale industries, cooperati*es and non'o*ernmental

oraniations, in which case the collaterals or securities shall beassined to the SSS under such terms and conditions as the

#ommission may prescribe: Provided , $hat in the case o! bank

deposits, they shall not e+ceed at any time the unimpairedcapital and surplus or total pri*ate deposits o! the depository

bank, whiche*er is smaller: Provided , further , $hat said bankshall !irst ha*e been desinated as a depository !or this purpose

by the Monetary Coard o! the Canko Sentral n )ilipinas:

Provided , finally, $hat such in*estments shall not e+ceed !orty percent 0<7D o! the %n*estment Reser*e 8und4

"0e %n bonds, securities, promissory notes or other e*idence o!

indebtedness o! shelter aencies o! the National ?o*ernment or

!inancial intermediaries to !inance housin loans o! members4

and in lon'term direct indi*idual or roup housin loansi*in priority to the low'income roups, up to a ma+imum o!

ninety percent 0>7D o! the appraised *alue o! the properties to

be mortaed by the borrowers4 and

"%n short and medium term loans to members such as salary,educational, li*elihood, marital, calamity and emerency loans:

Provided , $hat not more than thirty !i*e percent 0/D o! the

%n*estment Reser*e 8und at any time shall be in*ested !orhousin purposes: Provided , further , $hat not more than ten

percent 017D o! the %n*estment Reser*e 8und shall be in*estedin short and medium term loans4

"0! %n bonds, securities, promissory notes or other e*idence o!indebtedness o! educational or medical institutions to !inance

the construction, impro*ement and maintenance o! schools andhospitals and their e5uipment and !acilities: Provided , $hat

such in*estments shall not e+ceed ten percent 017D o! the

%n*estment Reser*e 8und4

"0 %n real estate property, includin shares o! stocks in*ol*inreal estate property, and in*estment secured by !irst mortaes

on real estate or other collaterals acceptable to the SSS:

Provided , $hat such pro-ects and in*estments shall, in thedetermination o! the #ommission, redound to the bene!it o! the

SSS, its members, as well as the eneral public: Provided , further , $hat in*estment in real estate property, includin shares

o! stocks in*ol*in real estate property shall not e+ceed !i*e

percent 0D o! the %n*estment Reser*e 8und: Provided , finally, $hat in*estments in other income earnin pro-ects and

in*estments secured by !irst mortaes or other collaterals shallnot e+ceed twenty !i*e percent 0(D o! the %n*estment

Reser*e 8und4

"0h %n bonds, debentures, securities, promissory notes or other

e*idence o! indebtedness o! any prime corporation or

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multilateral institutions to !inance domestic pro-ects: Provided ,$hat the issuin or assumin entity or its predecessors shall not

ha*e de!aulted in the payment o! interest on any o! its securities

and that durin each o! any three 0/ includin the last two 0(o! the !i*e 0 !iscal years ne+t precedin the date o! ac5uisition

by the SSS o! such bonds, debentures or other e*idence o!indebtedness, the net earnins o! the issuin or assumin

institution a*ailable !or its !i+ed chares, as de!ined in this Act,shall ha*e been not less than one and one'5uarter times the total

o! its !i+ed chares !or such year: Provided , further , $hat such

in*estments shall not e+ceed thirty percent 0/7D o! the%n*estment Reser*e 8und4

"0i %n pre!erred or common shares o! stocks listed or about to be listed in the stock e+chane or options or warrants to such

stocks or, sub-ect to prior appro*al o! the Canko Sentral n)ilipinas, such other risk manaement instruments o! any prime

or sol*ent corporation or !inancial institution created or e+istinunder the laws o! the )hilippines with pro*en track record o!

pro!itability o*er the last three 0/ years and payment o!

di*idends at least once o*er the same period: Provided , $hatsuch in*estments shall not e+ceed thirty percent 0/7D o! the

%n*estment Reser*e 8und4

"0- %n domestic or !orein mutual !unds in e+istence !or at least

three 0/ years4 Provided , $hat such in*estments shall note+ceed twenty percent 0(7D o! the %n*estment Reser*e 8und:

Provided , further , $hat in*estments in !orein mutual !undsshall not e+ceed one percent 01D o! the %n*estment Reser*e

8und in the !irst year which shall be increased by one percent

01D !or each succeedin year, but in no case shall it e+ceedse*en and one'hal! percent 03.D o! the %n*estment Reser*e

8und4

"0k %n !orein currency deposits or triple "A" !orein currency

denominated debts, prime and non'speculati*e e5uities, and

other Canko Sentral n )ilipinas appro*ed !inancialinstruments or other assets issued in accordance with the

e+istin laws o! the countries where such !inancial instruments

are issued: Provided , $hat these instruments or assets are listedin bourses o! the respecti*e countries where these instruments

or assets are issued: Provided , further , $hat the issuincompany has pro*en track o! record o! pro!itability o*er the last

three 0/ years and a record o! reular di*idend pay'out o*er thesame period: Provided , finally, $hat such in*estments shall not

e+ceed one percent 01D o! the %n*estment Reser*e 8und in the

!irst year which shall be increased by one percent 01D !or eachsucceedin year, but in no case shall it e+ceed se*en and one'

hal! percent 03.D o! the %n*estment Reser*e 8und4

"0l %n loans secured by such collaterals like cash, o*ernment

securities or uarantees o! multilateral institutions: Provided ,$hat such in*estments shall not e+ceed thirty percent 0/7D o!

the %n*estment Reser*e 8und4 and

"0m %n other Canko Sentral n )ilipinas appro*ed in*estment

instruments with the same intrinsic 5uality as those enumeratedin pararaphs 0a to 0l hereo!, sub-ect to the policies and

uidelines which the #ommission may !ormulate.

"No portion o! the %n*estment Reser*e 8und or income thereo!

shall accrue to the eneral !und o! the National ?o*ernment orto any o! its aencies or instrumentalities, includin

o*ernment'owned or controlled corporations, e+cept as may

be allowed under this Act: Provided , $hat no portion o! the%n*estment Reser*e 8und shall be in*ested !or any purpose or

in any instrument, institution or industry o*er and abo*e the prescribed cumulati*e ceilins as !ollows:

<7D in pri*ate securities

/D in housin

8/13/2019 RA 8282 SSS Act


/7D in real estate related in*estments

17D in short and medium'term member loans

/7D in o*ernment !inancial institutions and

corporations

/7D in in!rastructure pro-ects

1D in any particular industry

3.D in !orein'currency denominated in*estments

"S#. (6'A. 8und Manaers. ' As part o! its in*estment

operations, the SSS may appoint local or, in the absencethereo!, !orein !und manaers to manae the %n*estment

Reser*e 8und, as it may deem appropriate.

"S#. (6'C. Mortaor %nsurance Account. ' 0a As part o! its

in*estment operations, the SSS shall act as insurer o! all or parto! its interest on SSS properties mortaed to the SSS, or li*es

o! mortaors whose properties are mortaed to the SSS. 8or

this purpose, the SSS shall establish a separate account to beknown as the "Mortaors2 %nsurance Account." All amounts

recei*ed by the SSS in connection with the a!oresaid insuranceoperations shall be placed in the Mortaors2 %nsurance

Account. $he assets and liabilities o! the Mortaors2 %nsurance

Account shall at all times be clearly identi!iable anddistinuishable !rom the assets and liabilities in all other

accounts o! the SSS. Notwithstandin any pro*ision o! law tothe contrary, the assets held in the Mortaors2 %nsurance

Account shall not be chareable with the liabilities arisin outo! any other business the SSS may conduct but shall be held

and applied e+clusi*ely !or the bene!it o! the owners or

bene!iciaries o! the insurance contracts issued by the SSS under

this pararaph.

"0b $he SSS may insure any o! its interest or part thereo! withany pri*ate company or reinsurer. $he %nsurance #ommission

or its authoried representati*es shall make an e+amination into

the !inancial condition and methods o! transactin business o!the SSS at least once in two 0( years, but such e+amination

shall be limited to the insurance operation o! the SSS asauthoried under this pararaph and shall not embrace the other

operations o! the SSS4 and the report o! said e+amination shall be submitted to the #ommission and a copy thereo! shall be

!urnished the &!!ice o! the )resident o! the )hilippines within a

reasonable time a!ter the close o! the e+amination: Provided ,$hat !or each e+amination, the SSS shall pay to the %nsurance

#ommission an amount e5ual to the actual e+pense o! the%nsurance #ommission in the conduct o! e+amination, includin

the salaries o! the e+aminers and o! the actuary o! the %nsurance

#ommission who ha*e been assined to make such e+amination!or the actual time spent in said e+amination: Provided , further ,

$hat the eneral law on insurance and the rules and reulations promulated thereunder shall ha*e suppletory application

inso!ar as it is not in con!lict with this Act and its rules andreulations.

"S#. (3. Records and Reports. ' $he SSS )resident shall keepand cause to keep records o! operations o! the !unds o! the SSS

and o! disbursements thereo! and all accounts o! payments

made out o! said !unds. @urin the month o! anuary o! eachyear, the SSS )resident shall prepare !or submission to the

)resident o! the )hilippines and to #onress o! the )hilippinesa report o! operations o! the SSS durin the precedin year,

includin statistical data on the number o! persons co*ered and bene!ited, their occupations and employment status, the

duration and amount o! bene!its paid, the !inances o! the SSS at

the close o! the said year, and recommendations. 9e shall alsocause to be published in two 0( newspapers o! eneral

circulation in the )hilippines a synopsis o! the annual report,

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showin in particular the status o! the !inances o! the SSS andthe bene!its administered.

"S#. (;. Penal Clause. ' 0a Bhoe*er, !or the purpose o!causin any payment to be made under this Act, or under an

areement thereunder, where none is authoried to be paid,shall make or cause to be made !alse statement or representation

as to any compensation paid or recei*ed or whoe*er makes or

causes to be made any !alse statement o! a material !act in anyclaim !or any bene!it payable under this Act, or application !or

loan with the SSS, or whoe*er makes or causes to be made any!alse statement, representation, a!!ida*it or document in

connection with such claim or loan, shall su!!er the penalties

Provided !or in Article &ne hundred se*enty'two o! theRe*ised )enal #ode.

"0b Bhoe*er shall obtain or recei*e any money or check under

this Act or any areement thereunder, without bein entitled

thereto with intent to de!raud any member, employer or theSSS, shall be !ined not less than 8i*e thousand pesos

0),777.77 nor more than $wenty thousand pesos 0)(7,777.77and imprisoned !or not less than si+ 06 years and one 01 day

nor more than twel*e 01( years.

"0c Bhoe*er buys, sells, o!!ers !or sale, uses, trans!ers or takes

or i*es in e+chane, or pledes or i*es in plede, e+cept asauthoried in this Act or in reulations made pursuant thereto,

any stamp, coupon, ticket, book or other de*ice, prescribed

pursuant to Section $wenty'three hereo! by the #ommission !orthe collection or payment o! contributions re5uired herein, shall

be !ined not less than 8i*e thousand pesos 0),777.77 normore than $wenty thousand pesos 0)(7,777.77, or imprisoned

!or not less than si+ 06 years and one 01 day nor more thantwel*e 01( years, or both, at the discretion o! the court.

"0d Bhoe*er, with intent to de!raud, alters, !ores, makes orcounter!eits any stamp, coupon, ticket, book or other de*ice

prescribed by the #ommission !or the collection or payment o!

any contribution re5uired herein, or uses, sells, lends, or has inhis possession any such altered, !ored or counter!eited

materials, or makes, uses, sells or has in his possession any suchaltered, !ored, material in imitation o! the material used in the

manu!acture o! such stamp, coupon, ticket, book or otherde*ice, shall be !ined not less than 8i*e thousand pesos

0),777.77 non more than $wenty thousand pesos

0)(7,777.77 or imprisoned !or not less than si+ years 06 andone 01 day nor more than twel*e 01( years, or both, at the

discretion o! the court.

"0e Bhoe*er !ails or re!uses to comply with the pro*isions o!

this Act or with the rules and reulations promulated by the#ommission, shall be punished by a !ine o! not less than 8i*e

thousand pesos 0),777.77 nor more than $wenty thousand pesos 0)(7,777.77, or imprisonment !or not less than si+ 06

years and one 01 day nor more than twel*e 01( years, or both,

at the discretion o! the court: Provided , $hat where the*iolation consists in !ailure or re!usal to reister employees or

himsel!, in case o! the co*ered sel!'employed or to deductcontributions !rom the employees2 compensation and remit the

same to the SSS, the penalty shall be a !ine o! not less 8i*e

thousand pesos 0),777.77 nor more than $wenty thousand pesos 0)(7,777.77 and imprisonment !or not less than si+ 06

years and one 01 day nor more than twel*e 01( years.

"0! %! the act or omission penalied by this Act be committed

by an association, partnership, corporation or any otherinstitution, its manain head, directors or partners shall be

liable !or the penalties Provided in this Act !or the o!!ense.

"0 Any employee o! the SSS who recei*es or keeps !unds or

property belonin, payable or deli*erable to the SSS and who

8/13/2019 RA 8282 SSS Act


shall appropriate the same, or shall take or misappropriate, orshall consent, or throuh abandonment or nelience, shall

permit any other person to take such property or !unds, wholly

or partially, or shall otherwise be uilty o! misappropriation o!such !unds or property, shall su!!er the penalties Provided in

Article $wo hundred se*enteen o! the Re*ised )enal #ode.

"0h Any employer who, a!ter deductin the monthly

contributions or loan amortiations !rom his employee2scompensation, !ails to remit the said deduction to the SSS

within thirty 0/7 days !rom the date they became due, shall be presumed to ha*e misappropriated such contributions or loan

amortiations and shall su!!er the penalties Provided in Article

$hree hundred !i!teen o! the Re*ised )enal #ode.

"0i #riminal action arisin !rom a *iolation o! the pro*isions o!this Act may be commenced by the SSS or the employee

concerned either under this Act or in appropriate cases under

the Re*ised )enal #ode: Provided , $hat such criminal actionmay be !iled by the SSS in the city or municipality where the

SSS o!!ice is located, i! the *iolation was committed within itsterritorial -urisdiction or in Metro Manila, at the option o! the

SSS.

"S#. (>. .overnment id . ' $he establishment o! the SSS

shall not dis5uali!y the members and employers !rom recei*insuch o*ernment assistance, !inancial or otherwise, as may be

Provided .

"S#. /7. Transitory Clause. ' Any employer who is delin5uent

or has not remitted all contributions due and payable to the SSSmay, within si+ 06 months !rom the e!!ecti*ity o! this Act,

remit said contributions or submit a proposal to pay the same in

installment within a period o! not more than twel*e 01( months!rom the e!!ecti*ity o! this Act without incurrin the prescribed

penalty, sub-ect to the implementin rules and reulations

which the #ommission may prescribe: Provided , $hat theemployer submits the correspondin collection lists toether

with the remittance or proposal to pay in installments:

Provided , further , $hat in case the employer !ails to remitcontributions within the si+'month race period or de!aults in

the payment o! any amortiation Provided the appro*ed proposal, the prescribed penalty shall be imposed !rom the time

the contributions !irst became due as Provided in Section (( 0ahereo!."

&ection 2. Separab!"# C!a$%e. ' %! any pro*ision o! this Act isdeclared in*alid, the other pro*isions not a!!ected thereby shall remain

*alid.

&ection . Repea!&' C!a$%e. ' All laws, proclamations, e+ecuti*e

orders, rules and reulations or parts thereo! inconsistent with this Actare hereby repealed, modi!ied or amended accordinly: Provided , $hat

no person shall be deemed to be *ested with any property or other riht

by *irtue o! the enactment or operation o! this Act.

&ection . E((e)"*"# C!a$%e. ' $his Act shall take e!!ect !i!teen 01days a!ter its complete publication in the &!!icial ?aette or in at least

two 0( national newspapers o! eneral circulation whiche*er comes

earlier.

Appro*ed: May 01, 1!

$he awphil )ro-ect ' Arella

RA 8282 SSS Act

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