Republic of the Philippines
CONGRESS OF THE PHILIPPINES
Metro ManilaFourteenth Congress
Third Regular SessionBegun and held in Metro Manila, on Monday, the twenty-seventh day of July, two thousand nine.
Republic Act No. 9903
AN ACT GRANTING THE SOCIAL SECURITY SYSTEM A ONE - TIME AUTHORITY TO CONDONE PENALTIES ON UNREMITTED OR DELINQUENT CONTRIBUTIONS BY EMPLOYERS
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
Section 1. Short Title. - This Act shall be known as the "Social Security Condonation Law of 2009".
Section 2. Condonation of Penalty. - Any employer who is delinquent or has not remitted all contributions due and payable to the Social Security System (SSS), including those with pending cases either before the Social Security Commission, courts or Office of the Prosecutor involving collection of contributions and/or penalties, may within six (6) months from the effectivity of this Act:
(a) remit said contributions; or
(b) submit a proposal to pay the same in installments, subject to the implementing rules and regulations which...
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Republic Acts
SOCIAL SECURITY CONDONATION LAW OF 2009
Republic Act No. 9903
Summary of Republic Act No. 9903 (Social Security Condonation Law of 2009)
Condonation of Penalty (Section 2):
- Employers delinquent or have not remitted contributions to the Social Security System (SSS) may, within 6 months from the law's effectivity:
• Remit said contributions; or
• Submit a proposal to pay in installments, subject to SSS rules. (Section 2)
• Upon full payment or approved installment payment, pending cases against the employer shall be withdrawn, but may be refiled if the employer defaults. (Section 2)
Installment Proposal (Section 3):
• SSS shall approve installment proposals, subject to rules. (Section 3)
• Employer must remit a down payment of at least 5% of total delinquency upon submission. (Section 3)
• Balance shall be paid in equal monthly installments within 48 months from approval. (Section 3)
• Installment payments shall bear 3% interest per annum. (Section 3)
Effectivity of Condonation (Section 4):
• Penalties under Section 22(a) of Republic Act No. 8282 shall be condoned until all delinquent contributions are remitted. (Section 4)
• If employer fails to remit in full or defaults on installments, penalties are reimposed from the time contributions first became due. (Section 4)
• Employers who settled arrears before this law's effectivity shall also have accrued penalties waived. (Section 4)
Implementing Rules and Regulations (Section 5):
• SSS shall issue necessary rules and regulations within 30 days after the law's effectivity. (Section 5)
Other Provisions:
• Separability clause (Section 6)
• Repealing clause for inconsistent laws (Section 7)
• Effectivity 15 days after publication (Section 8)
Condonation of Penalty (Section 2):
- Employers delinquent or have not remitted contributions to the Social Security System (SSS) may, within 6 months from the law's effectivity:
• Remit said contributions; or
• Submit a proposal to pay in installments, subject to SSS rules. (Section 2)
• Upon full payment or approved installment payment, pending cases against the employer shall be withdrawn, but may be refiled if the employer defaults. (Section 2)
Installment Proposal (Section 3):
• SSS shall approve installment proposals, subject to rules. (Section 3)
• Employer must remit a down payment of at least 5% of total delinquency upon submission. (Section 3)
• Balance shall be paid in equal monthly installments within 48 months from approval. (Section 3)
• Installment payments shall bear 3% interest per annum. (Section 3)
Effectivity of Condonation (Section 4):
• Penalties under Section 22(a) of Republic Act No. 8282 shall be condoned until all delinquent contributions are remitted. (Section 4)
• If employer fails to remit in full or defaults on installments, penalties are reimposed from the time contributions first became due. (Section 4)
• Employers who settled arrears before this law's effectivity shall also have accrued penalties waived. (Section 4)
Implementing Rules and Regulations (Section 5):
• SSS shall issue necessary rules and regulations within 30 days after the law's effectivity. (Section 5)
Other Provisions:
• Separability clause (Section 6)
• Repealing clause for inconsistent laws (Section 7)
• Effectivity 15 days after publication (Section 8)