Section 13
SEC. 13. Section twenty-four of the same Act is further amended by amending paragraphs (a) and (b) and adding thereto paragraphs (c), (d), and (e) to read as follows: "SEC. 24. Employment records and reports. — (a) Each employer shall immediately report to the SSS the names, ages, civil statuses, occupations, salaries and dependents of all his employees who are in his employ and who are or may later be subject to compulsory coverage: Provided, That if an employee subject to compulsory coverage should die or become sick or disabled or reach age sixty without the SSS having previously received any report or written communication about him from his employer or a contribution paid in his name by his employer, the said employer shall pay to the SSS damages equivalent to the benefits to which said employee would have been entitled had his name been reported on time by the employer to the SSS, except that in case of pension benefits, the employer shall only be liable for the total five-year guaranteed pension: Provided, further, That if the contingency occurs within thirty days from the date of employment, the employer shall be relieved of his liability for damages. "(b) Should the employer misrepresent the true date of employment of his employees or remit to the SSS contributions which are less than those required in this act, resulting in a reduction of benefits, the employer shall pay to the SSS damages to the extent of such reduction. "(c) The records and reports duly accomplished and submitted to the SSS by the employee or the employer, as the case may be, shall be kept confidential by the SSS except in compliance with a subpoena duces tecum issued by the Courts, shall not be divulged without the consent of the administrator or any official of the SSS duly authorized by him, shall be presumed correct as to the data and other matters stated therein, unless the necessary corrections to such records and reports have been properly made by the parties concerned before the right to the benefit being claimed accrues, and shall be made the basis for the adjudication of the claim. Such adjudication shall be final. "(d) Every employer shall keep true and accurate work records for such period and containing such information as the Commission may prescribe, in addition to an 'annual register of new and separated employees' which shall be secured from the SSS wherein the employer shall enter on the first day of employment or on the effective date of separation the names of the persons employed or separated from employment, their SSS numbers, and such other data that the Commission may require and said annual register shall be submitted to the SSS in the month of January of each year. Such records shall be open for inspection by the SSS or its authorized representatives quarterly or as often as the SSS may require. The SSS may also require each employer to submit, with respect to the persons in his employ, reports needed for the effective administration of this Act. "(e) Effective July 1, 1973, each employer shall require as a condition to employment, the presentation of a registration number secured by the prospective employee from the SSS in accordance with such procedure as the SSS may adopt: Provided, That in case of employees who have earlier been assigned registration numbers by virtue of a previous employment, such numbers originally assigned to them should be used for purposes of this section: Provided, further, That the issuance of such registration numbers by the SSS shall not exempt the employer from complying with the provisions of paragraph (A) of this section."