(NAR) VOL. 26 NO. 1/ JANUARY - MARCH 2015
“ Section 178 on the Failure or Refusal to Register/Deduct Contributions – Any employer or officer who fails or refuses to register/deduct contributions from the employee’s compensation shall be penalized with a fine of not less than Five Thousand pesos (Php5,000.00) multiplied by the total number of employees of the firm.
Section 179 on the Failure or Refusal to Remit Contributions – Any employer or officer authorized to collect contributions who, after collecting or deducting the monthly contributions due from the employees, fails or refuses to remit said contributions to the Corporation within thirty (30) days from the date they become due shall be punished with a fine of not less than Five Thousand pesos (Php5,000.00) but not more than Ten Thousand pesos (Php10,000.00) multiplied by the total number of employees of the firm.”
A. Delinquent Employers – Employers who have missed payment of the monthly contribution in behalf of all its employees for at least one (1) month within a period of six (6) months. B. Under-remitting Employers – Employers who remitted and reported contributions for all its employees that is less than the amount of premium prescribed by the Corporation and/or employers who remitted the prescribed amount of contribution but did not include all its employees. C. Non-remitting Employers – Employers who have not remitted any premium contributions in behalf of its employees from the start of their operations or those who have not paid any premium contributions for six months or more. D. Non-reporting Employers – a registered or unregistered employer who may or may not have remitted premium contributions in behalf of its employees and has not submitted any reports for at least one month within a period of six (6) months.