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CIRCULAR NO. 2011 - 003TO : ALL EMPLOYERS, SELF-EMPLOYED AND VOLUNTARY MEMBERSSUBJECT : 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
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 ofmonthly payment or applicable quarter ending June 30, 2011 in case of quarterly paymentand shall supersede the provisions on payment deadlines of Circular No. 13-P datedDecember 22, 2003 and Circular No. 2008-003 dated June 10, 2008. (Original Signed) EMILIO S. DE QUIROS, JR. President and CEOApproved 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 Page 2 0f 2