Flashcards Studio

A private IT services firm hires a software engineer, Kai Ramirez, to develop a custom software module for six months. The parties sign an Independent Contractor Agreement labeling him as an independent contractor. Kai reports daily to the Project Manager, attends daily standups, follows coding standards, uses the firm's laptops and cloud accounts, is assigned tasks by a Project Manager, and the firm can terminate the arrangement at will. Kai maintains a private development practice and may take other paid engagements in the evenings and on weekends. The firm has not remitted SSS contributions for Kai and argues that he is not an employee subject to SSS coverage. Under RA 11199 on Social Security System coverage, answer: (a) Whether Kai is an employee for purposes of SSS coverage; (b) If he is, what are the employer’s and employee’s SSS obligations; if not, why not; (c) What factors would the SSS consider in determining Kai's status despite the contract label?