Revised payment deadlines for contributions and member loans

1. CIRCULAR NO. 2011 - 003
TO : ALL EMPLOYERS, SELF-EMPLOYED AND VOLUNTARY MEMBERS
SUBJECT : 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):
Existing Revised
If 10th digit of the 13-digit Payment Deadline
ER number ends in: (following the applicable month)
1 or 2 10th day of the month
10th day of the
month following the 3 or 4 15th day of the month
applicable month.
5 or 6 20th day of the month
7 or 8 25th day of the month
9 or 0 Last day of the month
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.
2. For household employers (HRs), self-employed and voluntary members (except
OFW-members):
Existing Revised
If 10th (last) digit of the Payment Deadline
For Contributions: [following the applicable month or
20th day of the SS number ends in: quarter (for SE/VM), as the case may be]
month following the
applicable month or 1 or 2 10th day of the month
quarter (for
SE/VM), as the 3 or 4 15th day of the month
case may be
5 or 6 20th day of the month
For Loans:
10th day of the 7 or 8 25th day of the month
month following the
applicable month 9 or 0 Last day of the month

2. For instance, if the SS number is 01-2345678-9, the payment deadline for both
contributions and member loans for the applicable month of April shall be on May
30.
3. In case the payment deadline falls on a Saturday, Sunday or holiday, payment
may be made on the next working day. Otherwise, penalties shall be imposed on
late contribution and member loan payments of employers and late member loan
payments of self-employed and voluntary members; while late contribution
payments of self-employed and voluntary members shall be applied
prospectively.
4. The frequency of payment shall remain on a monthly basis for regular and
household ERs, and on a monthly or quarterly basis for self-employed and
voluntary members. Payments on a quarterly basis shall mean payments for all
three months ending in a calendar quarter (i.e. March, June, September, and
December).
5. The payment schedule for OFW-members shall remain as stated under Circular
32-P dated 15 November 2006.
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.
(Original Signed)
EMILIO S. DE QUIROS, JR.
President and CEO
Approved by:
THE SOCIAL SECURITY COMMISSION
(Original Signed)
JUAN B. SANTOS
Chairman
16 May 2011
Date
(Policy – Contributions and Loans Collections)
Revised Payment Deadlines for Contributions and Member Loans
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