a. All employers shall remit to the Fund their contributions and the
contributions of their covered employees as well as the latter’s loan
amortizations or payment to the Fund, as provided for under Section 2 of
this Rule, when applicable, within fifteen (15) days from the date the
same were collected unless another period is previously agreed upon
between the employer and the Fund, or within such periods as the Fund
may prescribe otherwise.
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b. Every employer required to set aside and remit such contributions as
prescribed under R.A. No. 9679 and these Rules shall be liable for their
payment, and non-payment thereof shall further subject the employer to a
penalty of three percent (3%) per month of the amounts payable from the
date the contributions fall due until paid. Every employer who actually
deducts from the salary of his employee the latter’s loan amortization or
payments to the Fund, as provided for under these Rules, shall be liable
for their payment, and non-payment thereof shall likewise further subject
the employer to a penalty of three percent (3%) per month of the amounts
payable from the date the loan amortization or payments fall due until
paid.
c. It shall be mandatory and compulsory for all government
instrumentalities, agencies, including government-owned and controlled
corporations, to provide the payment of contributions in their annual
appropriations. Penal sanctions shall be imposed upon these employers
who fail to include the payment of contributions on time, or delay the
remittance of the required contributions to the Fund. The heads of offices
and agencies shall be administratively liable for non-remittance of the
required contributions to the Fund.”
5.3. In addition, the IRR of R.A. No. 7875, as amended by R.A. No. 9241 and R.A. No.
10606 or the National Health Insurance Act of 2013, as amended, provides that:
“Section 18. Payment of Premium Contributions
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b. The monthly premium contribution of employed members shall be
remitted by the employer on or before the date prescribed by the
Corporation.
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c. For government agencies, it shall be mandatory and compulsory for the
employers to include the payment of contributions in their annual
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