Attention employers: Pay SSS sickness and maternity benefits in advance

JUST recently, the Social Security System (SSS) issued SSS Circular No. 2017 – 006, reminding all member-employers to fulfill their responsibility in providing timely social security benefits to memberemployees who are unable to work due to sickness, injury, child birth or miscarriage.

Sections 14 and 14-A of Republic Act No. 8282, also known as the Social Security Law, provide that:

a. Sickness benefit should be promptly given to qualified employees every regular pay day or on the 15th and last day of each month; and,

b. Maternity benefit shall be given in advance and in full amount to qualified employees within 30 days from filing of the maternity leave application.

Failure or refusal of the member-employer to advance such benefits to its qualified employees shall be punished by a fine amounting to P5,000.00 to P20,000.00 and or imprisonment for 6 years and 1 day to 12 years, at the discretion of the court pursuant to Section 28 (e) of the Social Security Law.

If the infraction is committed by an association, partnership, corporation or any other institution, the managing head, directors or partners shall be liable on the aforementioned penalties.

All sickness and maternity benefit reimbursements shall be remitted by the SSS to member-employer’s designated bank, which in turn shall be credited to its enrolled savings or current account pursuant to SSS Circular No. 2012 – 008 and SSS Circular No.

2015 – 004. This circular was issued to address the growing number of complaints raised by memberemployees. Please be guided accordingly. Source: P&A Grant Thornton Certified Public Accountants Punongbayan & Araullo (P&A) is the Philippine member firm of Grant Thornton International Ltd