Intelligence agents of the NCR Police Office arrested Victor Caluag and his mother, Conchita, at their house in Belair Village in Makati City on Thursday.
A Makati court found the Caluags guilty of failing to remit SSS contributions of their employees.
Based on SSS records, Caluag, who co-owned a publishing house with her son, failed to remit P1.6 million in contributions deducted from employees' salaries from 2007 to 2011.
The younger Caluag denied any wrongdoing and blamed the issue on faulty accounting. He also alleged that no notice to attend court hearings was handed to the owners.
Lawyer Stella Berna Valenzona-Inacay of the SSS legal department said the Caluags cannot post bail as the court's decision is final.
Authorities are also looking for officials of a security agency that also failed to remit SSS loan payments of their workers.
Some of those at large are Dominador Lim, Florencio Lim, Rufino Tan and Manuel Lopez of Paladin Protective and Security Services.
SSS is warning employers to submit their workers' contributions and loan payments to avoid court cases and possible jail time.
"Hindi po kami titigil hangga't hindi po nababayaran ang contribution at loan payments na binawas at hindi ni-remit sa SSS ng mga delinquent employers na ito," said Inacay.
(We won't stop until contributions and loan payments subtracted from employees' salaries by delinquent employers are remitted to the SSS.)
Thirty-seven employers have been convicted for failing to remit SSS contributions and loan payments.
From 2010 to 2016, SSS filed almost 1,000 cases against delinquent business owners.