Jauhn Etienne Villaruel

Social Security System satellite office at Ali Mall in Quezon City on July 6, 2023. Fernando G. Sepe Jr./File

Article (news)

Paige Javier

ABS-CBN News

<div><img src="https://od2-image-api.abs-cbn.com/prod/editorImage/173615049514820230706-SSS-branch-FSJ-0563.jpg" style="width:960px" class="fr-fic fr-dib" alt="Social Security System satellite office at Ali Mall in Quezon City on July 6, 2023. Fernando G. Sepe Jr./File"/>Social Security System satellite office at Ali Mall in Quezon City on July 6, 2023. Fernando G. Sepe Jr./File</div>MANILA — The Commission on Audit (COA) has flagged the Social Security System (SSS) for its inefficiency in collecting P93.747 billion worth of premium contributions from delinquent employers in 2023. <div><a href="https://www.abs-cbn.com/news/business/2025/1/3/solon-calls-for-suspension-of-sss-contribution-hike-1552">SSS defends contribution hike amid calls to suspend higher rate</a></div>In its annual audit report, COA found that SSS has only collected P4.581 billion or 4.89 percent of the total P93.747 billion established collectibles. According to the SSS, total net collectibles as of December 31,2023 stood at P89.166 billion covering 420,267 delinquent regular/business employers and household employers.COA said the inefficiency in collection &quot;deprives the SSS of much-needed funds for the timely delivery of social security protection, claims, and benefits, to its members and their beneficiaries.&quot; Records showed that out of the 420,267 employers, 349,189 active ones did not avail of the installment plan offered by SSS for their delinquent accounts. This accounted for P63.296 billion or 70.98 percent of the outstanding balance.COA also found that only 103 employers with delinquent accounts amounting to P95.308 million or 0.11 percent have applied for or availed of the installment plan.<div><a href="https://www.abs-cbn.com/business/2024/9/26/sss-new-membership-surges-to-2-4-million-in-first-7-months-1621">SSS new membership surges to 2.4 million in first 7 months</a></div>The remaining 70,957 employers were classified as either inactive, under temporary suspension or with closed/dormant accounts worth P25.774 billion or 28.9 percent of the net collectibles. COA said this may indicate &quot;leniency&quot; in collection efforts. The Consolidated Aging Report of Delinquent Employers Account showed that 91.01 percent of the next collectibles or P81.15 billion remain uncollected for more than five years:• Above five years: P81,153,344,937 (91.01 percent)•  3 to 4 years: P4,699,963,680 (5.27 percent)• 1 to 2 years: P3,181,105,996 (3.57 percent)• Below 1 year: P131,909,799 (0.15 percent) COA discovered P57.873 billion or 64.91 percent of the net collectibles were from employers under the National Capital Region (NCR) Operations Group. The Luzon Operations Group, meanwhile, has the most delinquent billed employers at 210,098.In the consolidated report of pending cases from the Operations Legal Service Division, a total of 10,741 cases with net collectibles worth P5.094 billion were filed either at the Prosecutor&#x27;s Office, the Court, or the Social Security Commission (SSC).Of the total figure, 5,397 cases are active while 5,344 are inactive. Meantime, COA found that 59.36 percent or 6,187 of the total cases accounted for P3.024 billion in delinquent accounts, including penalties and damages, have been pending for five years or more since their filing. As of December 31,2023, pending cases went down by 248 or 2.26 percent of the 10,989 reported cases at December 31,2022. State auditors reiterated with modifications recommendations from previous years to SSS to which management agreed:• Improve collection efficiency on delinquent employers account in accordance with SSS Office Order No. 2023-038• Optimize collection efforts by strategically prioritizing delinquent employers with large accounts• Maintain collection efforts across all account sizesIn response to COA, the SSS management said concerned departments will monitor and review status of delinquent accounts, intensify collections efforts and promote its programs.The SSS also listed continuing efforts to improve collection efficiency:• Continuous coordination with legal enforcement bodies to facilitate enforcement of arrest warrants for apprehension of accused employers• Continuous monitoring of status of all pending cases archived by courts• Providing assistance and pertinent information to the court/sheriff on current addressed of accused employers• Continuous enhancement of procedures and interoperability between and among concerned units/offices SSS hit the audit team&#x27;s observation on the pending cases, reiterating that its lawyers are compliant with rules and procedures in handling cases of non-compliant or delinquent employers. <div><a href="https://www.abs-cbn.com/news/business/2025/1/3/dagdag-kontribusyon-sa-sss-umarangkada-na-2124">Dagdag-kontribusyon sa SSS umarangkada na</a></div>Among the factors and limitations they cited are the non-apprehension of the accused, dilatory tactics being employed by the defense, large number of courts&#x27; caseload, turnover of judges and/or prosecutors due to retirement and adversarial nature of the judicial process. &quot;As an audit rejoinder, we stress that the pending cases aged more than five years posed a significant 59.36 percent of the total cases filed, which is alarming because it indicates a high volume of unresolved cases that could negatively impact the financial health of the SSS if not promptly addressed by the concerned Departments/Divisions,&quot; the COA said.<div>RELATED VIDEO</div><div><iframe width="640" height="360" src="https://www.youtube.com/embed/Zrp1WogUz1I?&amp;wmode=opaque&amp;rel=0" frameBorder="0" allowfullscreen="" class="fr-draggable"></iframe> </div>

COA found out that SSS has only collected P4.581 billion or 4.89 percent of the total P93.747 billion established collectibles.

COA found out that SSS has only collected P4.581 billion or 4.89 percent of the total P93.747 billion established collectibles.

COA flags SSS 'leniency' amid failure to collect P89 billion from delinquent employers

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COA flags SSS 'leniency' amid failure to collect P89 billion from delinquent employers

Paige Javier,

ABS-CBN News

Published January 06, 2025 04:07 PM PHT

Read More:

Commission on Audit

Social Security System

delinquent employers

SSS

COA

audit

audit report

annual audit

employer

contribution

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