SSS Philhealth Payment Deadline
All deductions made from employee’s salary plus employer’s share on SSS/PHIC/HDMF must be remitted immediately on the following month. Failure to remit on-time will result to late payment penalty charge to employer.
Knowing the deadline for all mandatory contributions remittances is like preventing additional cost to incur. This will also help the Accounts Payable or Cash Management Team to properly manage the funding requirements of the company at a given period. Imagine if the company will disburse huge amount for SSS/PHILHEALTH/HDMF contributions and have also outstanding checks which expected to be cleared in the same day, what will happen to your cash position? Lucky if the company has enough available cash and expected collections at the same time.
It is employer’s sole responsibility to pay contributions religiously and to notify the government agencies if in case an employee is no longer connected with the employer. The employer must ensure also that all payments made are posted to employees individual account. Updated contributions are necessary before an employee claim any benefit such as Maternity Leave (SSS) , Hospitalization discount (Philhealth) and Pag-ibig Loan and Provident Retirement Benefit (Pag-ibig/HDMF).
For your guidance, please refer to the following deadline details.
Social Security System (SSS) Payment Deadline
| Membership Type | Payment Deadline |
| Regular Employers | Last day of the month following the applicable month |
| Household Employers (HR) | Last day of the month following the applicable month of calendar quarter, whichever is applicable |
| Self-Employed (SE), Voluntary (VM) and Non-Working Spouse Members (NWS) | Last day of the month following the applicable month of calendar quarter, whichever is applicable |
| Land-Based Overseas Filipino Workers (LB-OFW) | For January to September of a given year: December 31 of the same year. For October to December of a given year: January 31 of the succeeding year |
Penalty in case of late remittance: 3% per month
Philippine Health Insurance Corporation (PHILHEALTH) Payment Deadline
| Payment Deadlines | |
| Employers with PENs ending in 0-4 | Every 11th – 15th day of the month following the applicable period |
| Employers with PENs ending in 5-9 | Every 16th – 20th day of the month following the applicable period |
Penalty in case of late remittance: 2% per month
Pag-ibig / Home Development Mutual Fund (HDMF) Payment Deadline
| First Letter of Employer or Business Name | Payment Deadline |
| A to D | 10th to the 14thday of the month |
| E to L | 15th to 19th day of the month |
| M to Q | 20th to 24th day of the month |
| R to Z, 0 to 9 | 25th to end of the month |
Penalty in case of late remittance: 1/10 of 1% per day
For more details please visit Philippine government agencies’ respective websites:
SSS: https://www.sss.gov.ph/
PHILHEALTH: http://www.philhealth.gov.ph/
HDMF/Pag-ibig: http://www.pagibigfund.gov.ph/
SSS Philhealth Payment Deadline
Disclaimer: All content provided in this article is for informational and general discussion purposes only and may become outdated due to constant changes of the laws, rules and regulations over time. It does not substitute for an expert or legal advice. Contact your preferred professional for more detailed and accurate guidance based on your circumstances. For comments, suggestions and inquiries, please contact us at info@kgconsult-ph.com
