Refund / Return of the Small Business Wage Subsidy (SBWS) Received by Workers

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.

Refund / Return of the Small Business Wage Subsidy (SBWS) Amounts

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.]

P&L Law

89 thoughts on “Refund / Return of the Small Business Wage Subsidy (SBWS) Received by Workers

    1. Avatarvener bague

      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?

    2. pnlpnl

      Hi Vener. Ayun sa return policy ng SSS, mukhang hindi nila iniintindi kung nagastos na o hindi pa ba. Good luck.

    3. AvatarDyna Marie Booc

      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?

    4. AvatarRowel T, Soliven

      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 ?

    5. AvatarKimberly Anilao

      Paano po kung hindi pa po maibabalik ang natanggap na 2nd tranche dahil nagastos na?

    6. Avatarhanabi

      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

  1. AvatarCOVID

    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!!

    Reply
  2. AvatarLalaine mediana

    Pag nakakuha na po ba ng dole at first tranche sa sss, yung second tranche na 8k dapat ang kukunin nalang doon ay 3k?

    Reply
    1. pnlpnl

      Hi Lalaine. Hindi nakasaad sa return policy kung pwede na partial lang. Mas mainam na itanong derecho sa SSS. Good luck.

  3. Avataranon

    ang problema yung iba nagastos na. pwede bang gawing loan na lang to
    kasi ngayon higit na kailangan ng pera ng mga tao

    Reply
    1. pnlpnl

      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.

    1. pnlpnl

      Hi Arl. Ang saklaw lang sa return policy ay yung employers na nagtanggal o employees na nag-resign. Good luck.

  4. AvatarMark

    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?

    Reply
    1. pnlpnl

      Hi Mark. Kung ang employer ang nagtanggal, ayun sa guidelines, ang employer ang dapat mag-reimburse sa SSS.

  5. AvatarRonald

    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?

    Reply
    1. pnlpnl

      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.

  6. Avatarmaryjean

    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 🙂

    Reply
    1. AvatarChristine

      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?

    2. pnlpnl

      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.

    1. AvatarKim

      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

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