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Social Security System vs. CA, et al.

SOCIAL SECURITY SYSTEM, petitioner, vs. HON. COURT OF APPEALS, and SHRIRO (PHILIPPINES) INC., respondents.

G.R. No. L-23483 | 1971-02-24

D E C I S I O N


CASTRO, J:

The respondent Shriro (Philippines), Inc., which has contracted the services of a great number of commission sales agents, was informed on July 21, 1961 by the examiners of the petitioner Social Security System that these agents were regarded by the System as falling in the category of "employees," and, therefore, premium contributions, both employer's and employees', were due on them. Before actual assessment of premiums due could be made, however, the respondent Shriro took up in a letter addressed to the System the matter of coverability of these agents. The petitioner's reply of November 17, 1961 contained...