Household employers (HR) who use the services of a house helper; whoever pays the compensation for such services, whether the husband, wife, or any other person, shall be deemed as household employers.


Effective December 3, 2013, new or first time HRs must register to the SSS by completing the Unified Registration Forms under the Kasambahay Unified Registration System (KURS), duly signed by the person who is paying the compensation of the house helper, for submission to SSS together with the Specimen Signature Card (SS Form L-501). All HRs shall be issued their own Household Employer (HR) ID Number that shall be separate and distinct from their own personal SS Number.

The HR should submit one (1) copy of a filled-out Household Employer Unified Registration Form (PPS-HEUR1 Form) in any branch or service office of SSS, PhilHealth, and Pag-IBIG to be issued three Employer ID numbers: SS Number, PhilHealth PIN, and Pag-IBIG MID Number or RTN. The household employer can conveniently go to just one agency only to get the Employer ID numbers for all the three agencies.

No supporting documents are needed to be submitted with the PPS-HEUR1 Form if the HR will personally submit the form.

However, if the HR will send a representative for registration, a Letter of Authorization signed by the HR must be attached to the PPS-HEUR1 Form. The authorized representative should present his/her original valid ID, as well as of the HR’s.

Kasambahay Unified Registration System or KURS

Under the Implementing Rules and Regulations (IRR) of Republic Act No. 10361 or the Domestic Workers Act/Batas Kasambahay, a unified system of registration and enrollment was required to make easier and faster the registration of house helpers and their HRs with the SSS, the Philippine Health Insurance Corporation (PhilHealth), and the Home Development Mutual Fund (Pag-IBIG), under which house helpers are mandatorily covered by these three government agencies.

KURS is a program wherein the respective registration processes of SSS, PhilHealth, and Pag-IBIG are integrated into a web service for the registration of HRs and their house helpers into a “One Stop Shop” or “3-in-1″ system.

Through KURS, HRs and house helpers will be issued their membership numbers and covered under three government agencies using just one form. The SSS, PhilHealth, and Pag-IBIG shall provide registration services and membership numbers to HRs and their house helpers, regardless of which agency they choose to register with.

The unified forms consolidate all the personal information of the registrants that are common and pertinent to the said agencies, and are available in all the branches and services offices of SSS, PhilHealth, and Pag-IBIG or may be downloaded from the following websites:,, and

The unified forms are as follows:

  1. Household Employer Unified Registration Form (PPS-HEUR1)
  2. Household Employment Unified Report Form (PPS-HEUR2)
  3. Kasambahay Unified Registration Form (PPS-KUR)

Duties and Responsibilities

The household employer is obliged to:

  • Register with SSS and secure an HR ID Number.
  • Require house helpers to register with SSS and present their SS Numbers for reporting to the SSS for coverage within 30 days from hiring date.
  • Enroll in My.SSS and in the Disbursement Account Enrollment Module (DAEM) so that SSS reimbursements are deposited directly and safely to the HRs’ bank account, instead of being sent via check in the mail.
  • Deduct from salaries/wages of the house helpers (if earning more than P5,000.00) their share in the monthly SS contributions based on gross monthly compensation, and remit the same to the SSS, together with the ER share of contributions and Employees’ Compensation (EC), using Payment Reference Number (PRN) within the prescribed schedule.
  • Maintain true and accurate records of house helpers, such as, but not limited to, employment and payroll records, official receipts as proof of payments of monthly contributions and loan amortizations, amounts deducted from salaries/wages, records of sickness, injuries, and death of house helpers in manual logbook or electronic file for work-connected contingencies.
  • Present work and employment records for inspection upon demand by the SSS.
  • Deduct from house helpers’ salaries/wages their monthly loan amortizations and remit the same, together with the Loans Collection List (LCL), to SSS branch office using the Payment Reference Number (PRN) for Loans Payment.

NOTE: HRs shall require new house helpers to disclose their existing SSS loans, by securing an updated statement of loan account, and to continue deducting and remitting the monthly loan amortizations as necessary.

  • Deduct from househelpers earning over P20,000.00 their share in the mandatory Provident Fund (PF) contributions and remit the same to the SSS, together with the ER share of PF contributions, using PRN within the prescribed schedule.
  • Pay in advance the following:
    • SS and EC sickness benefits due to househelpers based on SSS-approved sickness notification
    • SS maternity benefits due to qualified female househelpers, based on SSS-approved maternity notification.
  • Inform the SSS of any changes/updates in data/records using the Employer Data Change Request (SS Form R-8) to nearest SSS branch.
  • Keep househelpers updated on the changes in SSS policies, rules, and regulations.
  • Ensure that all forms submitted are properly and accurately accomplished.
  • Submit an updated Specimen Signature Card (SS Form L-501) annually.
  • Certify SSS-related documents of househelpers when required for their claims.
  • Comply with the rules and regulations promulgated by the Social Security Commission and as implemented by the SSS.



Failure or refusal to register its business at the start of its operation. Unpaid SSS contributions plus 2% monthly penalty for late payments from the date the contribution falls due until fully paid.
Failure or refusal to report EEs/house helpers for coverage upon employment. Damages for unpaid/underpaid contributions of its EEs/house helpers prior to the occurrence of contingency.
Failure or refusal to produce complete records for inspection. Unpaid SS loan amortizations deducted from the EEs/house helpers plus interest and penalty.
Failure or refusal to deduct and remit contributions and/or loan amortizations of its EEs/house helpers to the SSS Damages for failure to report its EEs/house helpers for SSS coverage prior to contingency.

Register to My.SSS as a Household Employer

For faster and easier transactions with the SSS, ERs/HRs must create a My.SSS account by following these steps:

1. Visit the SSS website at

2. Click “I’m not a robot” then answer the CAPTCHA.

3. In the homepage, choose the Employer Login tab and supply the required information.   

For regular employers – Click “Regular Employer” found below “Not yet registered in My.SSS”. Fill up the Online User ID Registration Form.     

For household employers – Click “Household Employer” found below “Not yet registered in My.SSS?”. Fill up the Online User ID Registration Form.   

4. Encode the CAPTCHA then click “Submit”.    

    • A prompt message will appear after clicking the “Submit” button reminding Employers to check their spam or junk mail folder in case of non-receipt of email notification from SSS through their inbox folder.

5. Wait for the email notification from SSS that contains the link to the next phase of the registration process.

For regular employers, check the box for “Single Proprietor” in the next phase of the registration process, if applicable.   

6. Wait for the email containing the activation link, which shall be used to set the password and access their My.SSS account.

See also May My.SSS account ka na ba?

Register HR bank account in My.SSS

There are steps to enroll ERs/HRs’ disbursement account online for easier benefit and loan payments:

1. Log-in to Employer My.SSS account

2. Click Disbursement Account Enrollment Module (DAEM) under the E-Services tab.

3. Read and understand the reminders on account enrollment, tick the check box, then click “Proceed.”

4. Choose a PESONet Participating Bank from the dropdown menu and encode the required bank account number.

IMPORTANT REMINDER: Correctly fill out all required fields then triple check all encoded information prior to submission. Remember that the ER/HR’s registered name in SSS should be the same as the bank account name being enrolled in the DAEM. Employers, or their authorized personnel, must enroll only one (1) PESONet-participating bank account, which may be used for all its branches and subsidiaries.

5. Select the type of proof of account from the dropdown menu and click “Choose File” to attach the readable colored image of the proof of account with file size not exceeding 1MB.

6. Click the check box to certify the correctness and accuracy of provided bank details and to agree to the Data Collection and Usage Clause, then click “Enroll.”

7. Review the supplied bank information and click “Proceed.”

8. The servicing branch will now evaluate the disbursement account enrollment. Wait for an email confirming the results of the evaluation.

Effects of non-reporting and non-remittance

An ER who does not report his/her EEs, regardless of status of employment, is violating the SSS Law. Meanwhile, an HR who does the same can be sued for violating two (2) laws – Section 40 of the Republic Act 10361 or the Batas Kasambahay, and Section 28 of the Republic Act 11199 otherwise known as the Social Security Act of 2018.

If found guilty, the ER/HR is liable to the EEs and must:

  • pay the benefits of those who die, become disabled, get sick or reach retirement age
  • pay all unpaid contributions plus a penalty of two percent (2%) per month
  • be held liable for a criminal offense punishable by fine and/or imprisonment.

The Kasambahay is still entitled to SSS benefits even if the Household Employer fails or refuses to report and remit SSS contributions.

Contribution and Payment

Employers may remit their contributions through any of the following channels:

  • SSS Branches with Tellering Facilities
  • SSS-accredited banks (over-the-counter and partner bank’s website and mobile app)
  • SSS non-bank collecting partners (over-the-counter)
  • Automatic Debit Arrangement


See list of Payment Channels
See Pay Contributions and Loans