SSS Amendment on Employer Delinquency Settlement

Employers who fully pay their principal contribution delinquencies can defer penalty payments for one year from the date of principal payment.
Existing settlement schemes remain available as long as they do not conflict with the new guidelines.

Employer must obtain an updated consolidated Statement of Account (SOA) reflecting dues and penalties from the servicing branch or department.
Employer submits a letter-request to pay the principal contribution fully as per the SOA.
Full or partial (within 90 days) payment of principal stops further penalty accrual, except if paid within 90 days where a 3% monthly penalty applies until full principal payment.
Penalty payments after one year may be settled in full or installments subject to approval, with installment payments made via post-dated checks.
A legal interest of 6% per annum applies on penalty delinquencies paid after the one-year deferment period.
The Accounts Management Section Head processes the settlement applications.
Approval authorities vary by delinquency amount: Division Heads (₱100,000 to ₱2 million), Group Heads (₱2 million to ₱5 million), Sector Heads (above ₱5 million).
Only a notarized Promissory Note/Undertaking and Collection Lists are required, with representatives needing a valid Special Power of Attorney.

Established to review reconsideration requests of denials from Branch/Department Heads.
Makes recommendations to the SSS President and CEO (PCEO) who finalizes decisions.
Non-unanimous decisions are escalated to the Social Security Commission (SSC) for approval.
Quarterly reports on EDSRC actions must be submitted to the SSC.

Chaired by the Senior Vice-President/Chief Legal Counsel or designated Officer-in-Charge of the Legal and Enforcement Group.
Includes Senior Vice-Presidents or OICs from NCR, Luzon, Visayas, Mindanao, Account Management, Lending and Asset Management Groups.
Vice-Presidents or OICs from Operations Legal Services Divisions and Assistant Vice-President or OIC from the Commission Legal Department.

Membership from regional groups and Account Management Group is rotational.
Members do not deliberate on issues concerning delinquencies under their own jurisdiction to avoid conflicts of interest.

Circular No. 2011-002 and other related issuances are superseded or modified to the extent inconsistent with these guidelines.
This Circular supersedes Circular No. 2017-009 dated October 2, 2017.