Section 22. Remittance of Contributions. —
It shall be the duty of every employer to set aside and remit the contributions required under this Act through the Social Security System and the Government Service Insurance System or in accordance with a mechanism determined by the Board of Trustees, as may be approved by the President of the Philippines. Every employer required to set aside and remit such contributions as prescribed under this Act shall be liable for their payment, and non-payment shall further subject the employer to a penalty of three percent per month of the amounts payable from the date the contributions fall due until paid.
Failure or refusal of the employer to pay or to remit the contributions herein prescribed shall not prejudice the right of the covered employee to the benefits under this Act.