SSS to garnish properties of delinquent employers

State-run Social Security System (SSS) is set to impose additional modes of collection starting April through Warrants of Distraint, Levy and Garnishment (WDLG) against delinquent employers nationwide causing the seizure and acquisition of personal and real properties and garnishment of bank accounts equivalent to the amount of unpaid contributions including interest and penalty.

The WDLG is provided for under Section 22 of Republic Act 8282 otherwise known as Social Security Act of 1997. These modes of collection are similar to the collection system of the Bureau of Internal Revenue (BIR) against delinquent taxpayers. Also, SSS launched early last year the Run Against Contribution Evaders, a program parallel to BIR’s Run Against Tax Evaders Program.

SSS President and Chief Executive Officer Emmanuel F. Dooc said the new policy is to ensure that employers are unable to dispose their properties to evade their obligations in paying employees’ SSS monthly contributions.

“This is a warning against delinquent employers who continue to ignore their responsibility with the SSS. With this new policy, SSS can now seize their personal and real properties as well as credits and other properties in the hand of the third party as payments to the delinquency owed by them,” Dooc said.

He added that with the WDLG, SSS is hoping to collect more than P5.3 billion worth of contributions from erring employers on its pilot year.

Based on the WDLG guidelines, the SSS will issue a Letter of Authority and Preliminary Assessment Notice (PAN) containing the amount of total delinquency to the employer. After 15 days, a Final Assessment Notice Before Seizure (FANS) will be sent to the employer with an instruction to pay the amount stated.