In an Advisory issued on 2 June 2020, the Social Security System (SSS) announced the requirement to refund or return the Small Business Wage Subsidy (SBWS) received by employees under certain instances, discussed below. The directive is based on the SBWS Program Task Force Resolution No. 2. The instances when the refund/return is required, and the procedure for the refund, are discussed below.

WHO ARE REQUIRED TO REIMBURSE
The following are required to refund or reimburse the amount disbursed by the SSS under the SBWS program:
- 1. Employers who fail to maintain the employment status of their employee-beneficiaries within the original SBWS period, from 17 March 2020 to 31 May 2020. [Note: That is a reproduction of the SSS Advisory. The text of Resolution No. 2, however, provides that the return policy covers employers who “failed to maintain the employment status of all employee beneficiaries before the ECQ and other forms thereof and throughout the SBWS.”]
- 2. Employee-beneficiaries who resign during the period when enhanced community quarantine, modified enhanced community quarantine, or general community quarantine, is imposed in the region or local government unit where the place of business of his/her employer is found. [Note: The full text of Resolution No. 2 reads: “Employees who resigned during the period of ECQ and other forms thereof imposed in Luzon and other parts of the country shall return to the government the amount of wage granted.”]
- 3. Employers who misrepresented in their application any material fact relevant to the eligibility of their employees.
VOLUNTARY RETURN
Voluntary return of the amount received under the SBWS program shall be accepted until 15 June 2020. Payment is to be made at the nearest Landbank branch; over-the-counter deposit to the Bureau of Treasury (BTr) bank account with the following details:
- Land Bank Account Number: 0012-1188-80
- Account Name: Refund of Small Business Wage Subsidy
Upon deposit of the subsidy amount, the employer or employee must submit the scanned copy of the validated deposit slip to the SSS by email at SBWSSreturns@sss.gov.ph with the following information:
For employers:
- 1. Name of employer and SSS ID number
- 2. Name(s) of employees(s)
- 3. SSS number and amount deposited for each employee
- 4. Reason for the return
- 5. Total amount deposited
- 6. Date and time of deposit
For employees:
- 1. Name of employee and SSS number
- 2. Name of employer and SSS ID number if known
- 3. Reason for the return
- 4. Date and time of deposit
INVOLUNTARY RETURN
Upon determination by the Commission on Audit during its post-audit of the SBWS Program that an employer or an employee committed an act on the ground of which an employer or employee is deemed liable to return to the government the amount of wage subsidy granted, or upon discovery of fraud by the DOF, SSS or BIR, a letter shall be issued by the SBWS Program Task Force demanding the return of the said subsidy within fifteen (15) calendar days from receipt thereof.
The non-compliance with the demand for return within the prescribed period shall be basis for the filing of criminal and/or civil action, whichever is appropriate.
[For more details on the return policy, refer to the full text of Resolution No. 2. On the other hand, for those who are eligible but was not covered, see the Grievance Procedure under Resolution No. 4. Refer to the guidelines on non-duplication of SBWS, CAMP and SAP benefits under JMC 2-2020.]

Laban-bawi din itong SSS.
pano po f ngmit na yung first wave na bgay ng sss
ibabalik din po b yun?
or pano po ways of return f ngastos na yung first wave, tas kaka umpisa plng ng bgong work?
Hi Vener. Ayun sa return policy ng SSS, mukhang hindi nila iniintindi kung nagastos na o hindi pa ba. Good luck.
Ano po ba ang basehan sa dapat ibalik? Yung mga may work parin during ecq at nakatanggap ng sbws ay dapat ibalik po ba ang ayuda?
Hi Dyna. Ang basehan ay ang original SBWS guidelines. May mga eligibility qualifications na nakasaad: https://pnl-law.com/blog/p5000-p8000-wage-subsidy-under-the-small-business-wage-subsidy-sbws-program/
Nasa, Modified General community quarantine napo kami,, at nakakuha na rin ako ng subsidy,, at balak kona mag resign hanggang katapusan ng June,, ibabalik paba ang nakuha ?
Paano po kung hindi pa po maibabalik ang natanggap na 2nd tranche dahil nagastos na?
kapag nagresign ng june 22 dahil sa no work no pay wala ng pambyad ng upa kailangan nya iblik ang nkuha sbws pano naman kung tinanggal ng employer ng june 25 dahil pandemic at netloss n cno mgrereimburse
ito na naman..parang DOH rin ibigay tapos bawi…panu pa ma ebalik kung na gastos na!! Sana di nalang kayo nag bigay if babawiin nyo lang naman!!
Pag nakakuha na po ba ng dole at first tranche sa sss, yung second tranche na 8k dapat ang kukunin nalang doon ay 3k?
Hi Lalaine. Hindi nakasaad sa return policy kung pwede na partial lang. Mas mainam na itanong derecho sa SSS. Good luck.
ang problema yung iba nagastos na. pwede bang gawing loan na lang to
kasi ngayon higit na kailangan ng pera ng mga tao
How if resign at June?
Shall return it also?
Hi Ghoul. As noted in the reply to another comment, it’s weird that for employees, the return guidelines provide that employees cannot resign during any community quarantine period. On the other hand, employees can terminate during the “original SBWS period, from 17 March 2020 to 31 May 2020”. The same “lockdown” period should apply equally for both employers and employees.
Paano makabalik sa work?
Hindi pa po available yong work.
Hi Arl. Ang saklaw lang sa return policy ay yung employers na nagtanggal o employees na nag-resign. Good luck.
What if si employer ang nagfail to maintain employment status ng employee niya? For example nilista nila ang scheduled for resignation ng march? Then all the while kala ni employee eligible siya and nagamit niya yung pera. Sino ang liable to return the sbws si employer or si employee?
Hi Mark. Kung ang employer ang nagtanggal, ayun sa guidelines, ang employer ang dapat mag-reimburse sa SSS.
If an employee resigns AFTER MECQ but DURING GCQ because reporting to work will endanger the health of high-risk members of the family, should the employee return the SBWS?
Hi Ronald. It’s weird that for employees, the return guidelines provide that employees cannot resign during any community quarantine period. On the other hand, employees can terminate during the “original SBWS period, from 17 March 2020 to 31 May 2020”. The same “lockdown” period should apply equally for both employers and employees.
hello po
ask ko lang kung Pwede bang Makakuha ung Father ko ng SSS Subsidy kc po ung Mother ko po is 4P’s Member or Need nmn mag Return ng Money sa SSS.
Maraming Salamat Po 🙂
Hi po. what if ung company ung nagkamali kasi pinasa nila ung mga names ng hindi dpata eligible for sbws. sino po ang liable para dun?
Hi Christine. Nakasaad sa guidelines na kung ganun ang nagyari, ang employer ang may obligasyon na mag-reimburse sa SSS. Ibang usapang ang reimbursement sa employer at empleyado. Good luck.
Ask ko lang po tuloy tuloy po ang work nmin den nka tanggap po kmi ng sbws qualified po ba kmi?
Hello po Atty.
Pwde pa ho mang voluntarily e deposit directly sa SSS landbank account? Kasi until June 15, 2020 lang ung nasabi ehh. Ngayon palang ako ng decide to resign due to safety issues with work. Thank you very much
Good day po! my i ask lang po kung magkano po ba ung total lahat ng makukuha namin sa first and 2nd tranche? need ko lang po malaman if ever na need ko na po ibalik makakahabol po ako. thank you po sa reply.
Hi!
After June 15, pwede na bang mag resign ang employee na nakatanggap ng sbws?
Paano po “IF” nakareceived ako ng 5k from dole, at 16k from 1st and 2nd tranche ng SBWS, need ko po ba magbalik ng pera? If yes, kanino? Kay SSS ba or kay dole? And how much ang ibabalik ko? Thank yoi
Good day po I’m Ronald m dinisio tanong po kakatangap pa po ba kami sa Sss kase po sa dole nilipat po sa Sss in financial assistant. Name po ng egency po namin dearjohn services inc. Wala po kami natangap kahit anong fincial assistant sa government. salamat po
What if you change your employer during mecq? Thank you
hi po, kadalasan pag nagreresign may turn over pa po na 1month..e pano kung nag resign bago mag quarantine pero ang effectivity date ng resign naka ecq na..tas dapat papasok sa lilipatang company kaso namove ang starting date dahil sa quarantine..dapat po bang ibalik sbws pag ganun
Hello. Ask ko lang po di ko po kasi masyadong maintindhan yung explanation, ahm kasi GCQ na now right is it okay na po ba na magresign ako am I liable po ba na ibalik yung SBWS? Thank you so much
Pano po ung may pasok nga pero di nman tuloy tuloy 3-4 days lang ang pasok within a week .babawiin pa rin ba ung sbws ?
Paano naman po kung halimbawa na hindi na employee pero nakatanggap at kinuha yun pera pano po kung hindi nya ibalik makakasuhan din po ba ang employer sa ginawa nun kumuha.
I have received both the first and second tranche. But I’m planning to resign by the end of June. However, I’ve learned today from our HR that I can’t do that unless gcq is lifted. But I’m willing to reimburse the 16k, so I just want to clarify that if I can refund the 16k, it means i won’t be tied up with the company and can resign freely?
Hi,
Pwedi po bang ma convert to salary loan yung sbws na natanggap ko tapos monthly ko po itong hulogan? Mag reresigned po ako this june 2020 for family reason.
Please advise.
same question
papano po kung si company ay na declined sa SBWS tapos meron pong dumating saamin na pera.
pwede po bang second trench ng sbws ang ibalik kasi nakuha din ako ng SAP bale isang SAP dalawang SBWS.since close na daw po ang return period ng SAp pwede po bang second trench ng SBWS ang ibalik para po di ako magkaproblema.
Hi Danilo. Please coordinate this directly with SSS. Note that the Return guidelines does not mention anything about SAP. It speaks of getting fired or resigning from employment, or “misrepresentation” (which refers generally to CAMP benefits). Good luck.
Nag deposit na po ako den Yan email add nyo SBWSSreturns@sss.gov.ph bounce back sa akin email .San pa pwede email Yun reipts and info
Ask ko lang po kasi nagresume yung work namin sa electronics company noong may 4, 2020 lang, pero nakatanggap kami ng sbws na ayuda. Kaylangan ba din namin ibalik? Yun kasi sabi ng hrf namin.. Thanks in advance sa reply..
What If bumalic kame During GCQ na ? Ibabalik pa ba Ito..? Since most of our employees used It already? The guidelines is not as Transparent noong una palang para malinaw sa lahat, This Is A form Of Panlilinlang lng saten.
Hi Can I ask if the account on the landbank is legit where in all SBWS should be return. Like me I already deposited amounting 16,000 to the account indicate above. Also the email indicate above isn’t working for the email of the validated deposit slips.
Hi Carlo. Those are information provided by SSS. Please coordinate directly with SSS for your concerns. Good luck.
Hello po, ask ko lang po kung kelangan ko pong ibalik ang nakuha ko kung di na po narenew contract ko sa work during mcq.
Ano mangyayare kapag hindi binalik? Nagastos na kasi
hello po, itatanong ko lang po what if po ang last day po na nasa resignation letter is may 28, 2020 which is under ecq period. pero until now po nagrreport pa rin po ako sa work for endorsement until end of June 2020. magbabayad pa rin po ba ako ng 16k? thank you.
I have a question. Nagresign po ako nung June 3, 2020. Nakakuha po ako ng ayuda na 16k dahil nagfloating po kami from March 17 – April 24, 2020. Kailangan ko pa rin po ba ibalik? Nagastos ko na po ang malaking bahagi ng ayuda.
Hi po! ask ko lang if need pa po ibalik ni employee yung nakuha niya 16k if nag awol siya ng June 2020. Thank you po sa mga makakasagot po.
Hi po. Hindi po makaseng ng email sa SBWSSreturns.gov.ph. Tama po ba yang email?
Hi! When can an employer terminate the contract of its employee who received the SBWS subsidy based on the return guidelines?
Hi Angie. Perhaps you missed that info in the post, kindly re-read. Good luck.
gudpm sss kkadeposit ko po knna sinuli ko po second tranch sss kc po nauna nkuha me sap april first po sunod po nclaim ko po first tranch nyo bali po second po binalik ko knna sa landbank po marami salamat po pki check nlang po
Hi Generose. Wala kaming connection sa SSS. Pakisunod yung procedure ng SSS. Good luck.
Good evening tanong ko lng po Sana Kung,
Qualified pa po ba sa SBWS ng SSS Ang isang employee na na end of contract ng March 3?,
Kasi po Yung GF ko naka receive sya Ng SBWS na process Ng agency nya at halos lahat ng na end of contract na kasabay nya na kasamahan nya naka receive din po Ng SBWS, ano po ba magandang gawin po dun sa nakuhang ayuda po? Kung ganyan po Ang pangyayari??
Salamat po at Sana po masagot.
Hi Carlo. Baka pwede mong tingnan ang grievance procedure: https://pnl-law.com/blog/sbws-dole-camp-grievance-mechanism-sbws-program-task-force-resolution-no-4/
Good luck.
kasama po ba s mga mag babalik ung nga nakasahod during quarantine period pero approved at nakatanggap ng SBWS ano po ba ang totoo sss advisory o ung JCM # 001-2020 at 002-2020 ng SSS DOH BIR ano po ba ang totoo
Hi Ronnie. Nakasulat sa advisory (at sa JMC) na dapat mag-reimburse: “3. Employers who misrepresented in their application any material fact relevant to the eligibility of their employees.” Kung di qualified sa benefits (halimbawa, may sweldo naman na natatanggap), covered sa return policy. Good luck.
Paano po kung nag Awol ibabalik pa po ba dapat yung galing sa sss ?
pwde ba mag online transfer nalang sa landbank ?napakadami kasing tao sa banko baka mahawa pa ng covid19 pag naki pag pilahan pa aq.. salamat sa sagot
Tanong ko lng po.. Plano ko na po mag resign dahil hnd po makatarungan Ang shuttle service Ng kompanya namin. Pero tinatakot po nila ako na mag sosoli dw po ako ng 16k na sbws. Kailangan ko pa po ba magsoli Kung li2pat po ko Ng kompanya at magtu2loy Ng hulog sa sss?Sana po masagot. Salamat po
Pwd pu bang kahit hindi mismo ung taong nakakuha ng sobrang pera ang mag soli..
Asawa kopo kasi nakakuha ng sobra pwd pu ba na ako nalang ang mag soli sa landbank??
Thank you in advance ?
Pano kaya makukuha ung kulang na 5k kung 3k lang binigay ni sss wala naman akong dole camp or sap wala sa pamilya namin
Hi! So if my resignation is valid on June (GCQ Period), then I would not need to return?
Ask lng po. What if hindi 2 weeks consecutive ang wala kame work. Ginawa po ng company namen 3 days per week ang wala pasok.Are we still qualified po?Or we need to return po ang subsidy?
Thanks po sa reply.
HELLO po! panu po in the first place nagkamali po si employer naisama nya po sa list yung hindi nmn dpat eligible, nagulat nga lng dn kme na meron nag tx samin na sss at wla dn nmn po silang notice samin na wag namin gastusin ang pera dhil kailangan e balik. last week nlng sila nag bigay ng letter na e balik nmin sa sss ang perang natanggap namin kung saan nagastos na namin lahat. unfortunately, na AWOL pa nila ako sa work dhil d ako nkapg duty ng 2 weeks dhil namtay ung father ku, Needed ko pa po ba talagang e return yung perang natanggap ku?
Kapag nakapag resign na po kanino po ba dapat ibalik ang pera sa Company or pwedi din po bang kay SSS nalang po mismo?
Pwedi po bang hulog-hulugan nalang kay SSS yung pera na babawiin nila?
DAPAT PALA TINANGGAP KO NALANG YUNG SA DSWD(Qualified kasi kami kasi may baby kami na 0yrs. old) KUNG BABAWIIN DIN PALA NI SSS YUNG BINIGAY NILA
What if po before pa nagquarantine nagpass ng resignation letter pero ang effective date ay naging during quarantine? Like nagresign ng February and effective ng April? Hindi nafinalize yung process ng resignation due to circumstances/turnover dahil sa cut ng days to process. Pero may agreement na magtuturnover once accessible to report for work?
Hello po pwede na po bang magresign during MGCQ period? and what if po hindi naman nakatanggap? at gusto na magresign hindi po ba pwede yun?
Pano nman po yan maibabalik eh hanggang ngayon nga di padin makabalik sa trabaho at natatakot kami para sa kaligtasan namin. Tapos kaylangan pang ibalik. Sana man lang bago kayo namigay ng ayuda sada kasabay nadin yung memo para di na sana namin tinanggap yang ayudang yan. Sa palagay nyo san kami kukuha ng pambalik sa ayudang nakuha namin.. ni nga pambili naming bigas wala kami.??
Hi! Question What if magreresign na si Employee During GCQ irerefund pa din ba nya ung nakuha na 1st & 2nd wave? if nag awol ? anong possible na pwedeng mangyari?
What if po tatlong employees lang po na approved sa company kasi daw per our HR po the 3 employees were approved in error and the rest po were disqualified daw.
How do we verify po na they are required to voluntary return the subsidy received?
And sino po ba talaga nag didisqualify? si Employer or si SSS?
Is it usual sa SSS to approve in error po?
sir panu po ba if na freeze na ung accoun # ng sss na ibinigay kc hndi ko na po madeposit ngayong araw
What if nag resign then continues yung hulog. Kaylangan pa din pa din ba ibalik?
Paano po pag nag resign nung may 18 pero ang effectivity ay july 5? Need pa din po kaya ibalik
Tanung ko lang , pano po if ayaw ng papasok sa work pero nkatanggap ng SBWS sa SSS. Kelan po pwed magresign ? Pano po ang process. Sana po mapansin. Salamat
Good day!
Kung na-terminate ang empleyado dahil sa failed probationary, dapat ba ibalik ng employer ang subsidy?
Thank you.
Ask ko lang po. What if nagresign nung Feb. tapos ung effectivity ng resignation ay inabutan ng ecq nung march tho hindi pa po tapos mag clearance, Kailangan po ba ibalik kay employer ung natanggap na tranche kc nung mag cclearance na sabi ni employer need daw ibalik ung natanggap na sbws?
What if naglastday sya ng feb katapusan , Pero nasa list sya ng Payroll ng MARCH 4, Pero nung nagpasa si employer ng sss portal nakablanko na sya means resign, nasali pa din sya sa approval ni sss for sbws. Qualified po ba yun pag ganoon? Thank you.
Hi po, what if MGCQ napo yung area namin pero magreresign po yung employee by July 2020. Ano pong proceso doon? i-rereturn po ba? Lilipat kasi sana sa government yung employee.. Kailangan parin po ba i-return?
kailan po ba talaga ung deadline ng pagbalik ng pera kc nka freeze na poung account nila
If upon audit nagrequire pong ibalik ang nakuha sa SBWS program. Wala po bang way na sumagot si employer. Sa case po kasi nmin. Employer muna ang nagbayad ng SSS contribution. Baka po kase maging basis nila yun. Ano po kayang pwedeng gawin. Thanks po.
Hi po ask q lng po f nagkamali po ng pasa ung company naipasa po ung mga hindi na dapat makatanggak ng sbws
Kame po ba kailangan din magbalik ng sbws o ung mga hindi lng qualified ang kailangan ang magsuli ng sbws???
ask ko lang po, deadline po ng refund is june 15, 2020, wala na po bang extension? di po kasi namin nadeposit yong refund on the said due date. thanks
kung ngayon july mag resign kasi wala pa din update ang company na makablik sa work.. dapat pa din buh isa uli ang sbws?
Hi Paano po if naka maternity leave ako ng March 11, 2020 to March 23,2020. Tapos po nakareceive ako ng First tranche nung May 07,2020 at second tranche ng May 28 , 2020 tapos binabawi ng employer ngayon po
If I plan to resign on July 7, 2020. Should I still return the wage subsidy? Our company is based at Makati and Metro Manila is currently at General Community Quarantine (GCQ).
Hi. Pano po if stranded sa province si beneficiary employee and want to resign nalang kasi wala masakyan pabalik manila?
Pwede pa po bang ibalik yung SBWS kahit October 2020 na, and yung account number ba ng landbank open pa yun? Salamat po sa sasagot.
Atty,
WFH po kami at walang sahod2x PERO nag apply yun company namin sa SBWS at qaulified naman.
Pero ng makalipas ang ilang buwan at ibigay na dapat ang WFH salary namin instead nag declare
sila ng deduction daw sa SSS kasi di daw qualified. Pero sila nag sabi na wag lang mag ingay kay SSS para maka avail sa SBWS, obligado po ba na mag refund kami?
San po pwd mkita un list ng mga company na kailngan mgblik ng sbws..