Case Digest (G.R. No. L-16359)
Facts:
Insular Life Assurance Company, Ltd., as employer of Agustin O. Benitez (SSS No. 03-095312) v. Social Security Commission, G.R. No. L-16359, December 28, 1961, the Supreme Court En Banc, Labrador, J., writing for the Court.Petitioner The Insular Life Assurance Co., Ltd. (the employer) objected to Circular No. 21 of the Social Security Commission (respondent), which required employers to remit social security contributions for employees who were on leave of absence without pay. Petitioner sent letters dated May 13 and June 16, 1959 protesting the Circular and asked for refund of amounts already remitted. Despite its objections, petitioner continued to remit contributions on behalf of its employee, Agustin O. Benitez, for the period May 15, 1959 to August 30, 1959 and sought refund of P36.14 representing those remittances.
The Commission denied the objections on June 25, 1959, holding that Circular No. 21 was a valid interpretation of the Social Security Act. Petitioner sought reconsideration by letters of June 7, July 6, and September 7, 1959. On August 27, 1959 the Commission adopted Resolution No. 890, formally denying the requested refund and sustaining the Circular; the Commission transmitted that resolution to petitioner by letter dated September 1, 1959. Petitioner app...(Pro-only)
Issues:
- Is actual payment of compensation to an employee a precondition to the employer’s liability to remit social security contributions?
- Is Circular No. 21 an administrative rule or regulation (invalid without presidential approval and Official Gazette publication), or merely an administrative interpretation/implementation of...(Pro-only)
Ruling:
- (Pro-only)
Ratio:
- (Pro-only)
Doctrine:
- (Pro-only)