Updated Feb 2013:
Here are the new SSS payment deadlines for contributions and salary loans:
SSS Payment Deadlines for Voluntary and Self-Employed Members
Your payment deadline for a particular month or quarter is the 10th,
15th, 20th, 25th or last day of the following month, depending on the last digit of your SSS no.
If the last digit of your SSS no. is:
1 or 2 — your deadline is the 10th day of the following month
3 or 4 – 15th day of the following month
5 or 6 – 20th day of the following month
7 or 8 – 25th day of the following month
9 or 0 – last day of the following month
For example, your SSS no. is 08-7878780-5, your last digit is 5, so your payment deadline is the 20th day of the following month.
If you’re paying for the month of June, your deadline is July 20.
If you want to pay for the 1st quarter (Jan, Feb, Mar), your deadline is April 20.
If you’re paying for the 2nd quarter (April, May, June), your deadline is July 20.
If the payment deadline falls on a holiday, Sunday or Saturday, you can still pay on the next working day, but not later.
SSS Form for Paying
Use the SSS RS-5 form — Contributions Payment Return. You can ask for this form at any SSS branch. You can pay over-the-counter at SSS cashier counters, Bayad Centers, SM Business Centers and accredited banks. Most of the time, there are RS5 forms available at Bayad Centers and SM Business Centers.
Payment Deadlines for OFWs
If you’re an OFW, you’re special. You have extended deadlines.
Anytime from January to December of the current year, you can pay for any month or months of the current year.
For example, we’re in the month of June, and you want to pay for the months of Jan to June, you can.
Another example: if it’s already September, and you have not paid for the months of Jan to June, you can still pay these months.
For the months of October, November and December (4th quarter): you can still pay these months until January 31 of the following year.
Note about using retroactive payments for benefit claims:
You CANNOT use retroactive payments for sickness, disability or maternity benefits if these events already occurred BEFORE YOU PAID.
Example: You gave birth in November. You learned that as an OFW, you can still pay for January to June, so you pay for these months to be able to file a maternity claim. This is not allowed. Your payments will be posted, but you will not be eligible for maternity benefit.
But if you paid January to June BEFORE you gave birth, you are qualified for maternity claim, even if you paid retroactively, as long as you paid BEFORE giving birth.
SSS Circular No. 32-P, signed by SSS President and CEO Corazon S. De La Paz, Nov 15, 2006:
…No contribution paid retroactively shall be used in the computation of any benefit arising from a contingency that preceded the date of payment of the retroactive contribution…