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. Avatarrebecca villacorta

    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.

    Reply
  2. AvatarMark

    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

    Reply
  3. AvatarRonald m dionisio

    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

    Reply
  4. Avatarevalyn

    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

    Reply
  5. Avatarsnow

    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

    Reply
  6. AvatarMarky

    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 ?

    Reply
  7. AvatarVince

    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.

    Reply
  8. AvatarSar

    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?

    Reply

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