On March 28, 2020, the Social Security System (SSS) issued Circular No. 2020-0006 extending the deadline for remittance of contributions by employers, self-employed individuals, voluntary and non-working spouse members following the proclamation of a State of Calamity throughout the Philippines for 6 months due to COVID-19.
Employers may pay contributions for the applicable months of February, March and April 2020 on or before June 1, 2020. For the applicable months and/or quarters after April 2020, the deadline for payment shall be the last day of the month following the applicable month as prescribed in SSS Circular No. 2019-012.
Meanwhile, employers who had availed of the Contribution Penalty Condonation Program (under SSS Circular No. 2019-004) and with approved installment proposal shall deposit on June 1, 2020 their postdated checks that fall due in February, March, April and May 2020.