Section 12
SEC. 12. Section twenty-two of the same Act is further amended by amending paragraph (a) and adding thereto paragraphs (d) and (e) to read as follows: "SEC. 22. Remittance of contributions. — (a) The contributions imposed in the preceding sections shall be remitted to the SSS within the first seven days of each calendar month following the month for which they are applicable or within such time as the Commission may prescribe. Every employer required to deduct and to remit such contributions shall be liable for their payment, and if any contribution is not paid to the SSS , as herein prescribed, he shall pay besides the contribution a penalty thereon of three per cent per month from the date the contribution falls due until paid. If deemed expedient and advisable by the Commission, the collection and remittance of contributions shall be made quarterly or semi-annually in advance, the contributions payable by the employees to be advanced by their respective employers: Provided, That upon separation of an employee, any contributions so paid in advance but not due shall be credited or refunded to his employer. "(d) The last complete record of monthly contributions paid by the employer as of the date of filing of the action for collection shall be presumed to be the monthly contributions for the account of the employees listed therein payable by and due from the employer to the SSS for each of the unpaid month, unless contradicted and overcome by other evidence: Provided, That the SSS shall not be barred from determining and collecting the true and correct contributions due the SSS even after full payment pursuant to this paragraph, nor shall the employer be relieved of his liability under section twenty-eight of this Act. "(e) For purpose of this section, any employer who is delinquent or has not remitted all the monthly contributions due and payable may within six (6) months from the approval of this amendatory act remit said contributions to the SSS and submit the corresponding collection lists therefor without incurring the prescribed three per cent penalty. In case the employer fails to remit to the SSS the said contributions within the six months grace period, the penalty of three per cent shall be imposed from the time the contributions first became due as provided in paragraph (A) of this section."