Philippine Blooming Mills Co v. System

BARRERA, J.:

The facts of this case are not disputed: The Philippine Blooming Mills Co., Inc., a domestic corporation since the start of its operations in 1957, has been employing Japanese technicians under a pre-arranged contract of employment, the minimum period of which employment is 6 months and the maximum is 24 months. From April 28, 1957, to October 26, 1958, the corporation had in its employ 6 Japanese technicians. In connection with the employment of these aliens, it sent an inquiry to the Social Security System (SSS) whether these employees are subject to compulsory coverage under the System, which inquiry was answered by the First Deputy Administrator of the SSS, under date of August 29, 1957, as follows: SIR: With reference to your letter of August 24, 1957, hereunder are our answers to your queries: Aliens employed in the Philippines: Aliens who are employed in the Philippines shall also be compulsorily covered.

But aliens who are employed temporarily shall, upon their departure from the Philippines, be entitled to a rebate of a proportionate amount of their contributions; their employers shall be entitled to the same proportionate rebate of their contributions in behalf of said aliens employed by them. (Rule I, Sec. 3[d], Rules and Regulations.) Starting September, 1957, and until the aforementioned Japanese employees left the Philippines on October 26, 1958, the corresponding premium contributions of the employer and the employees on the latter's memberships in the SSS were as follows: Name SS Number Monthly Salary Amount of Premiums Contributed 2.5% (Employee) 3.5% (Employer) Total Susumu Sonoda 03-075177 P520.00 P175.00 P245.00 P420.00 Senji Tanaka 03-075178 520.00 175.00 245.00 420.00 Kahei Tanaka 03-075179 500.00 175.00 245.00 420.00 Takashiko Kumamoto 03-075180 500.00 175.00 245.00 420.00 Hitoshi Nakamura 03-075181 500.00 175.00 245.00 420.00 Tetsuo Kudo 03-075182 500.00 175.00 245.00 420.00 T o t a l -