Jun 14, 2013

The SSS Household Employer Under the Kasambahay Law: Register, Pay, Report [Updated July 31, 2014]

UPDATE: On December 2013, the government launched the 3-in-1 kasambahay registration system for SSS, Philhealth, and HDMF.

This change affects the forms you need to submit in steps 1 and 2 of this guide. The contribution and contribution reporting process (steps 3 and 4) remain the same, as far as we know.

Please click on the link to download and learn how to use the Kasambahay and Household Employer Unified Registration Form.

If your kasambahay has never been an SSS member, then you need to register as household employer so that your kasambahay can get an SSS number. (If your kasambahay has been an active member before being employed with you, he/she can simply continue as a volunteer member. Click here for details.)

Here are the things you need to know in registering, paying, and reporting your kasambahay's SSS contributions, as an SSS household employer.

1. To register yourself as an employer, get the forms R-1R-1A, and L-501 from an SSS office, or download them from the SSS portal, then fill them out and submit to the SSS office nearest you.

2. To register your kasambahay, get the form E-1 and ask your kasambahay to fill it out. You will need to submit this to the SSS, along with the original copy (for presentation) and photocopy (for submission) of supporting documents.

You will find all required supporting documents at the back or bottom of the forms.

Also, bring a USB where you can upload the installer for the SSS R3 generator. The SSS requires employers to encode your contribution reports using this software, and they will not receive your forms if you do not submit a soft copy along with the printouts.

Important reminder: In the form R-1A, you will be asked for your kasambahay's date of employment. The SSS will require you to pay your kasambahay's contributions starting from the date of employment. Therefore, if you have receipts of payment in previous years, bring your receipts with you so you do not get charged a second time. It is also good to bring your kasambahay with you, in case the SSS wants to interview him/her, to make sure that the payments have been made in the past years.
    3. Start paying your kasambahay's SSS contributions. Do so before the 10th of the following month. For your convenience, it is better to pay through SM Payment Centers, Bayad Centers, or SSS accredited banks, such as Chinabank, Metrobank, and BPI.

    How much should you pay? Please refer to the 7th, 8th, and 9th columns in the table below (click the image to enlarge).

    Note that if your kasambahay is earning less than five thousand pesos per month, you are required to shoulder 100% of the contribution. If your kasambahay is earning five thousand pesos or more, the contributions are divided, as indicated on the table (click image to enlarge):


    4. Report your contributions quarterly. After you have paid your employees' premiums, you need to submit a summary of your employees’ contributions using forms R-3R-5, and a copy of the bank's receipts within 10 days after the applicable quarter. 

    You can submit your R3 form online by logging on to https://www.sss.gov.ph/sss/register.jsp, and choosing Employer, then Household.

    Reader's question: What if our kasambahay has been employed with us since the year 2000 but we only began paying contributions this year? Click on the link to see the answer: SSS Arrears and the Kasambahay Law.


    The Nanay Notebook is written by Blessie Adlaon, a work-at-home and homeschooling mom of four. Check out our About page to know more about this blog's author and our policies on advertising, press releases, and reposting.