SSS Revised payment deadlines for contributions and member loans
Pursuant to Social Security Commission Resolution No. 345-s.2011 dated March 16, 2011, the deadline for the payment of contributions and member loans of employers, self-employed and voluntary members (except OFW members) is hereby revised as follows:
1.For regular employers (ERs):
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Existing
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Revised
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10thday of the month following the applicable month
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If 10th digit of the 13-digit ER number ends In:
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Payment Deadline (following the applicable month)
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1 or 2
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10th day of the month
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3 or 4
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15th day of the month
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5 or 6
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20th day of the month
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7 or 8
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25th day of the month
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9 or 0
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Last day of the month
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For instance, if the ER ID number is 03-1234567-8-012, the payment deadline for both contributions and member loans for the applicable month of April shall be on May 25.
This Circular shall take effect starting applicable month of June 2011 in case of monthly payment or applicable quarter ending June 30, 2011 in case of quarterly payment and shall supersede the provisions on payment deadlines of Circular No. 13-P dated December 22, 2003 and Circular No. 2008-003 dated June 10, 2008.
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