Here is a simple test scene - not even with proxies..
The sphere on the left has been attached to the emitter inside, and has a multi/sub material applied..
SSS2 only seems to be working on the right sphere, that has an unattached vraylight material emitter.. (I am using direct illumination on the mat btw.)
In fact it is the VRayLightMtl material that does not work in a multi/subobject material (the “Direct illumination” option, to be precise). This will be implemented in one of the next builds.