Title
Victorias Milling Co., Inc. vs. Social Security Commission
Case
G.R. No. L-16704
Decision Date
Mar 17, 1962
SSC's Circular No. 22 clarified amended Social Security Act, mandating bonuses & overtime in SSS premium computations, upheld as valid administrative interpretation.

Case Digest (G.R. No. L-16704)
Expanded Legal Reasoning Model

Facts:

  • Issuance and content of Circular No. 22
    • On October 15, 1958, the Social Security Commission promulgated Circular No. 22, effective November 1, 1958, directing all employers to include bonuses, overtime pay, and the cash value of other remuneration in computing employee “compensation” for Social Security premium contributions, subject to a P500 monthly cap.
    • The petitioner, Victorias Milling Company, Inc., protested that Circular No. 22 conflicted with earlier Circular No. 7 (October 7, 1957), which expressly excluded bonuses and overtime pay, and challenged the Commission’s authority to issue the circular without presidential approval or publication in the Official Gazette.
  • Administrative ruling and appeal
    • The Social Security Commission overruled petitioner’s objections, characterizing Circular No. 22 as an administrative interpretation or policy statement, not a rule or regulation requiring presidential approval or Gazette publication.
    • Dissatisfied, petitioner appealed to the Supreme Court, raising the question of whether Circular No. 22 is a “rule or regulation” under Section 4(a) of Republic Act No. 1161, as amended by Republic Act No. 1792, thereby necessitating presidential approval and Official Gazette publication.

Issues:

  • Whether Circular No. 22 is a “rule or regulation” under Section 4(a) of Republic Act No. 1161, requiring presidential approval and publication in the Official Gazette.
  • Whether the Commission’s interpretation in Circular No. 22 correctly reflects the amended statutory definition of “compensation” under Republic Act No. 1792.

Ruling:

  • (Subscriber-Only)

Ratio:

  • (Subscriber-Only)

Doctrine:

  • (Subscriber-Only)

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