Title
The Salvation Army vs. Social Security System
Case
G.R. No. 230095
Decision Date
Sep 15, 2021
A religious organization sought to reclassify its ministers as non-employees for SSS purposes; the Supreme Court upheld their employee status, ruling no violation of religious freedom or separation of church and state.
A

Case Digest (G.R. No. 32652)

Facts:

  • Organizational and registration background
  • The Salvation Army is a non-stock, non-profit religious organization incorporated in the Philippines, using military terminology, with headquarters in Manila.
  • On March 22, 1962, it registered with the Social Security System (SSS) as employer No. 03-2070300-3, listing its officers as “employees.”
  • Administrative and judicial course
  • On December 19, 2005, petitioner requested conversion of its officers’ SSS membership from “employees” to “voluntary/self-employed.” The SSS denied the request on January 30, 2006 and its motion for reconsideration on March 13, 2006.
  • Petitioner elevated to the Social Security Commission (SSC), which affirmed on November 6, 2013 and denied reconsideration on March 27, 2014.
  • Under Rule 43, petitioner sought CA review; on September 30, 2016 the CA dismissed the petition and affirmed the SSC. Reconsideration was denied February 21, 2017.
  • Petitioner filed a Rule 45 petition with the Supreme Court, contesting classification of its officers as employees and invoking free-exercise and church-state separation grounds.

Issues:

  • Classification
  • Are petitioner’s religious ministers/officers “employees” under the Social Security Law?
  • Constitutional limits
  • Does requiring SSS coverage of the ministers infringe upon the constitutional right to free exercise of religion or violate church-state separation?

Ruling:

  • (Subscriber-Only)

Ratio:

  • (Subscriber-Only)

Doctrine:

  • (Subscriber-Only)

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