Is remittance of GSIS contributions part of the Mayor’s duties? | 28 February 2025

The Local Government Code of 1991 refers to municipal mayors as “chief executives” and not “heads of offices” as contemplated under Section 52(g) of RA No. 8291. Moreover, nowhere in the Local Government Code of 1991 does it include the remittance of GSIS premiums as part of the duties of a mayor.

In the case of People of the Philippines vs. Antonio M. Talaue, G.R. No. 248652, June 19, 2024, the Supreme Court held that a mayor does not have the positive duty to remit the GSIS premium contributions of all employees within his political subdivision.  

The Local Government Code of 1991 refers to municipal mayors as “chief executives” and not “heads of offices” as contemplated under Section 52(g) of RA No. 8291. Moreover, nowhere in the Local Government Code of 1991 does it include the remittance of GSIS premiums as part of the duties of a mayor.

The Supreme Court ruled that the PhilHealth Board, not the PhilHealth President CEO and Vice President, is vested with the authority to withdraw or revoke an accreditation. Thus, PhilHealth acted arbitrarily and unlawfully when it revoked Dr. Galauran’s accreditation. 

The Court emphasized that the basic application for accreditation is separate and distinct from the withdrawal or revocation of accreditation. While the basic application for accreditation can be resolved by the PhilHealth President and CEO, only the PhilHealth Board, exercising its quasi-judicial power, can act on the withdrawal or revocation of accreditation.

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