Text of the provision
Art. 183. Employers’ contributions. Under such regulations as the System may prescribe, beginning as of the last day of the month when an employee’s compulsory coverage takes effect and every month thereafter during his employment, his employer shall prepare to remit to the System a contribution equivalent to one percent of his monthly salary credit. The rate of contribution shall be reviewed periodically and subject to the limitations herein provided, may be revised as the experience in risk, cost of administration and actual or anticipated as well as unexpected losses, may require. Contributions under this Title shall be paid in their entirety by the employer and any contract or device for the deductions of any portion thereof from the wages or salaries of the employees shall be null and void. When a covered employee dies, becomes disabled or is separated from employment, his employer’s obligation to pay the monthly contribution arising from that employment shall cease at the end of the month of contingency and during such months that he is not receiving wages or salary.
Labor Code of the Philippines, Presidential Decree No. 442, as amended. Reproduced in full from the official enactment and verified against the LawPhil and ChanRobles renderings.
What this article means
From the last day of the month an employee’s compulsory coverage starts, and every month while he is employed, the employer remits to the System a contribution equal to one percent of the employee’s monthly salary credit; the rate is reviewed periodically and may be revised. Contributions are paid entirely by the employer — any arrangement deducting part of it from wages is null and void — and the obligation stops at the end of the month of the contingency when the employee dies, becomes disabled or is separated, and during months he receives no wages.
Questions about this provision
Related provisions
- Article 181 — Review By The Supreme Court.
- Article 185 — Medical Services During Disability.
A note on article numbers. The articles of the Labor Code have been administratively renumbered, so the same provision is often cited under a different number. Supreme Court decisions write both, in the form “Article 297 [282]” — the new number first, the original in brackets. The text on this page is published under its original number, which is the numbering both source texts use. When citing, check which numbering your source follows.
Cases interpreting this article
- Authorities on this article will be added here as each is verified against primary sources.