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PD 442 Article 245

Collections of Employee's and Employer's Contribution.

Article 245

ART. 245. Collections of Employee's and Employer's Contribution. — (a) Within such time and manner as the SSS or GSIS may prescribe the employer shall deduct and withhold from his employee's monthly compensation the employee's contribution; and Within such time and manner as the SSS or GSIS may prescribe, but not beyond twenty (20) days from the date due, the employer shall remit directly to the GSIS or SSS, as the case may be, his corresponding contributions together with the employee's contributions. No employer shall deduct, directly or indirectly, from the compensation of the covered employees or otherwise recover from them his own contributions in behalf of such employees. Failure of the employer to remit to the GSIS or SSS the corresponding employee's and employer's contributions shall not be a reason for depriving the employee of the benefits of this Title.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationPD 442 Article 245 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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