SSS Contribution Table 2025 – SSS Contribution Table For Employer And Employee – SSS Deduction 2025

SSS Contribution Table 2025. The Social Security System (SSS) in the Philippines has implemented a mandatory contribution increase from 14% to 15%, effective January 1, 2025, as mandated by Republic Act No. 11199 (Social Security Act of 2018). This adjustment raises the employer’s share to 10% and the employee’s share to 5%. Additionally, the Minimum Monthly Salary Credit (MSC) has increased to PHP 5,000, while the maximum MSC now stands at PHP 35,000. These changes mark the final phase of adjustments initiated in 2019, emphasizing the importance of staying updated with SSS contribution rates and policies to ensure compliance and financial preparedness.

The SSS Contribution Table is a structured schedule that outlines the required monthly contributions for members of the Social Security System (SSS) in the Philippines. It specifies the contribution amounts based on a member’s Monthly Salary Credit (MSC) and their classification—whether they are employed, self-employed, voluntary members, or Overseas Filipino Workers (OFWs).

Purpose of the SSS Contribution Table

The primary purpose of the SSS Contribution Table is to provide a transparent and standardized system for determining the correct contribution rates. These contributions fund various SSS benefits, such as:

• Employee compensation (EC) benefits
• Retirement benefits
• Disability benefits
• Maternity benefits
• Sickness benefits
• Death and funeral benefits

Read also: SSS Pension Calculator

Those are the calculations for each type of SSS member’s contribution. It is important to note that we will identify the categories indicated in the tables below as a means of further understanding the contribution tables.

• Monthly salary credit: The Social Security Law uses the monthly salary credit as the basis for calculating contributions and benefits. The SSS calculates your monthly contribution based on your monthly salary using the MSC.
• Range of Compensation: The contribution rates are based on the salary range or compensation bracket.
• Monthly Salary Credit (MSC): The predetermined base amount used for the calculation of contributions. This is not the exact salary, but a reference amount that can be used to calculate salary.
• Regular SS (Employer): This is the employer’s share of the contribution for the regular Social Security benefits. This includes retirement, sickness, maternity, disability, and death benefits.
• MPF (Employer): This is the employer’s share of the Mandatory Provident Fund (MPF) which is designed to provide long-term benefits and savings to employees. (Not applicable to all brackets.)
• EC (Employer): The employer pays a contribution to the Employees’ Compensation (EC) Program, which in turn provides benefits to employees in the event of work-related injury, sickness or death. It is a fixed amount based on your salary.
• Total (Employer): The employer’s total contribution, which includes Regular Social Security, MPF, and EC contributions.
• Regular SS (Employee): The employee’s share of contributions towards the regular Social Security benefits.
• MPF(Employee): This refers to the employee’s share of the contributions the company makes to the Mandatory Provident Fund (MPF). (This may not apply to all brackets.)
• Total (Employee): Total contribution paid by the employee, including MPF and Regular SS contributions.
• Total contribution: The total amount of your Social Security contributions.

To calculate your contribution, here are the 5 latest SSS Contribution Tables for 2025:

SSS Contribution Tables For Employers and Employees 2025

SSS members who are employed are eligible to receive monthly salary credits of Php 5,000 up to a maximum of Php 35,000 per month. There will be a range of contributions between Php 760 and Php 5,280.

For Employers and Employees, here is the latest SSS contribution table for 2025.

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SSS Contribution Table for Self-employed 2025

Self-employed SSS members are required to contribute a minimum of Php 750 per month, while the maximum contribution the member can make is Php 5,280 per month.

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SSS Contribution Table for Voluntary and Non-Working Spouse Members 2025

SSS requires a minimum contribution of Php 750 per month from voluntary members and a maximum contribution of Php 5,250 from non-voluntary members.

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SSS Contribution Table for OFW Members 2025

For SSS OFW contributions, overseas workers are entitled to a minimum monthly salary credit of Php 8,000.

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SSS Contribution Table for Household Employers and Kasambahay Members 2025

The minimum and maximum monthly Social Security contributions for household employers and domestic workers will be respectively Php 160 and Php 5,280.

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SSS contributions must be remitted by regular employers on the last day of the month following a relevant month or reporting period. Additionally, household employers are subject to the same timeframes, based on their respective month or quarter. Payment deadlines are outlined for voluntary members, self-employed individuals, overseas Filipino workers (OFWs), spouses without a job, farmers, and fishermen in the following tables.

TYPE OF PAYER	DEADLINE
Regular Employers	The last day of the month preceding the applicable month
Household Employers	The last day of the month following the applicable calendar year or month
Self-employed, Voluntary and Non-Working Spouse Members	The last day of the month following the applicable calendar year or month
OFW-members	January – September – through December 31 of the applicable year
	October – December – through January 31 of the following year
Farmers and Fishermen	A contribution for any of the last 12 months may be paid in the current month

Note: If the payment deadline falls on a Saturday, Sunday, or holiday, the payment may be made the following working day.

As of 2025, the contribution rate for SSS has been increased to 15%, up from 14% previously. This increase is in accordance with the provisions of Republic Act No. 11199, also known as the Social Security Act of 2018. This increase is intended to ensure the financial viability of the SSS fund, increase the amount of benefits paid to members, and extend the fund’s lifespan until 2054.

How to Calculate SSS Contribution for Employed Members

• Step 1. Calculate your gross monthly income or your basic monthly rate. Overtime pay, holiday pay, and absences are deducted from gross income.
• Step 2. Please refer to the SSS contribution chart or the monthly SSS voluntary contribution table for 2025. In the Range of Compensation column, select the salary SSS bracket in which your gross income falls. The corresponding MSC (Monthly Salary Credit) can be found under the Total column.
  It is important to note that the Mandatory Provident Fund is only applicable to members whose gross income exceeds PHP 35,000.
• Step 3. Under the EC column, locate the monthly charge that corresponds to your MSC. For example, if your MSC is PHP 20,000, your employer will take PHP 1000 from your pay.
• Step 4: You can obtain the total contribution (including the employer share) by referring to the Total column in the rightmost part of the table. Your TOTAL monthly contribution is PHP 3,030 if your MSC is PHP 20,000. The amount consists of your share of PHP 1000 and your employer’s share of PHP 2,030.

For better understanding, the following formula can be used to calculate your total contribution:

• EC Contribution + (MSC x Contribution Rate)
• 15% x PHP 20,000 = PHP 30 + PHP 3000 = PHP 3,030

NOTE: The employee contribution rate is 5%, while the employer contribution rate is 10%. Therefore, PHP 1000 goes to the employee and PHP 3,030 to the employer.

How to Calculate SSS Self-Employed Contributions

• Step 1. On your Form E-1, you should have declared your monthly income. In the Range of Compensation column, click on the salary bracket that corresponds to your gross income. Under the Total column, locate the MSC (Minimum Monthly Salary Credit).
• Step 2. To calculate your total monthly contribution, follow these steps:

• EC Contribution + (MSC x Contribution Rate)
• (15% x PHP 20,000) + PHP 30 = PHP 2,030

Note that self-employed members can now pay for EC contributions on their own with the new contribution table for SSS. As a result, if your MSC is PHP 20,000, you need to remit PHP 2,030 as a total contribution:

I noticed that the calculations for employed and self-employed are the same. Their only difference is the amount to remit, since employers share in the contributions. 

There is a maximum monthly SSS contribution of PHP 5,280 for self-employed and employed members.

How to Calculate SSS Contributions For OFW members

• Step 1. Under the Range of Compensation column, select the salary bracket where your gross income falls. Under the Total column, locate the corresponding MSC or Monthly Salary Credit. The MSC used to calculate the contribution for OFWs ranges from PHP 8,250 to PHP 34,750.
• Step 2. Calculate your total monthly contribution as follows (if your MSC is PHP 20,000):

MSC x Contribution rate = Monthly contribution.
OFWs contribute rate 15% of MSC. For instance, if your MSC is PHP 20,000, the contribution would be PHP 3,000.

For OFWs, the maximum monthly contribution is PHP 5,250, applicable if you have a MSC of PHP 35,000.

How to Calculate SSS Contribution for Household Employers and Kasambahay

Household employers and their kasambahays (household employees) will have specific contribution rates under the Social Security System (SSS) in the Philippines from 2025.

Kasambahays’ total monthly SSS contributions range from PHP 160 to PHP 5,280, depending on their monthly salary. Employers and kasambahays both contribute, with the employer shouldering the majority of the financial burden.

Kasambahays must be registered with the SSS and contributions must be paid on time by household employers. The employer must deduct the kasambahay’s contribution from the employees’ salaries and add the employer’s share before depositing the total amount with the SSS. The employer is also responsible for filing remittance details with the SSS.

In the case of a household helper whose monthly wage falls below PHP 5,000, the household employer should pay the full contribution. If it exceeds PHP 15,000, the SSS computation and procedure for the monthly contribution remains the same.

• Step 1. Under the Range of Compensation column, you will find your salary bracket and its corresponding MSC under the Total column.
• Step 2. In the EC column, find the monthly deduction that corresponds to your MSC. Your total monthly contribution is PHP 250 if your MSC is PHP 5,000, or 5% of the contribution rate.

Your employer, however, will share the 10% or PHP 510, plus PHP 10 EC contribution, in order to achieve the 15% rate.
(MSC x Contribution Rate) + EC Contribution
PHP 5,000 x 15% = PHP 750 + PHP 10 = PHP 760

How to Calculate SSS Contribution for voluntary and non-working spouse members

The following steps should be followed in order to calculate the SSS contribution for voluntary and non-working spouses in 2025:

• Step 1. Calculate the Monthly Salary Credit (MSC). MSC is calculated based on your average monthly income. This ranges from PHP 5,000 to PHP 35,000 for voluntary members. A non-working spouse’s contribution amount is fixed and is not based on their income.
• Step 2. Calculate the Contribution Amount: Both voluntary and non-working spouse members are required to contribute 15% of their MSC. For example, a voluntary member’s MSC would be PHP 15,000, and the monthly contribution would be PHP 2,250 (PHP 15,000 x 15%).

For voluntary and non-working spouse members, the maximum contribution is PHP 5,250, which is equal to PHP 35,000.

The amount of the non-working spouse’s monthly contribution is fixed. This amount will be PHP 240 per month in 2025, which will be evenly shared between the non-working spouse and the employed spouse (PHP 120 each).

Non-working spouses can contribute for 60 months or five years. Following this period, voluntary contributions should be made based on the member’s income or MSC.

A SSS Contribution Inquiry ensures that your contributions are credited correctly and are current. There are several ways in which members can check the status of their contributions:

• Online Portal: Access the My.SSS account by signing in and you will be able to view a detailed history of your contributions.
• Mobile App: SSS members can check their payments on the go by using the SSS mobile app.
• SSS Branches: Members can print a copy of their contribution record at any SSS branch if they require personal assistance.

Reviewing contributions on a regular basis allows members to identify gaps and discrepancies and resolve them as quickly as possible.

The SSS Contribution Table applies to different types of members:

1. Employed Members – Contributions are shared between the employer (ER) and the employee (EE).
2. Self-Employed Members – Pay the entire contribution themselves.
3. Voluntary Members – Those who are no longer employed but wish to continue paying to qualify for benefits.
4. Overseas Filipino Workers (OFWs) – Required to contribute based on their declared income.
5. Household Employers and Kasambahays – Employers of household helpers must remit contributions.

• If possible, maintain a copy of your SSS contribution table based on your employment status (employed, self-employed, voluntary, etc.) so that you are aware of how much and when you are paying contributions. You may also find it useful if you plan to apply for a SSS loan or to take advantage of its benefits.
• There are a number of ways to obtain an SSS payment reference number. You can obtain your PRN by visiting the SSS member website, by downloading the SSS mobile app, by sending a text message, by sending an email, by calling the SSS hotline, or by visiting a SSS branch near you.
• The SSS cannot be retroactively applied for months that you have missed. The SSS contributions for the following months may, however, be paid.
• In the event that you are an OFW, you may designate a family member or close friend in the Philippines to pay your Social Security contributions for you. Ensure that your representative has your PRN and other payment information.
• Your SSS contributions can be viewed or checked online at the SSS website. You can access the SSS members’ portal by entering your username and password.

How much is the SSS monthly contribution?

Ans: SSS monthly contributions will rise from 14% to 15% of the Monthly Salary Credit (MSC) starting in January 2025. As part of the schedule of increases mandated by the Social Security Act of 2018 (Republic Act No. 11199), this adjustment is required.

What is the SSS contribution rate for 2025?

Ans: The SSS contribution rate increased to 15% commencing January 1, 2025, according to an article published by Forvis Mazars Payroll Services Philippines.

How much is a SSS voluntary contribution for unemployed?

Ans: This new SSS Contribution table for voluntary and non-working spouses has been updated for the year 2025. As of right now, the minimum compensation range for employees is set to ₱4,250 with a total contribution of ₱560. In addition, the maximum compensation range is capped at $29,750 with a contribution of $4,200 being made on top of that.

The SSS Contribution Table 2025 reflects the final phase of adjustments under the Social Security Act of 2018 (RA 11199), ensuring sustainable benefits for Filipino workers. With the contribution rate increasing to 15%, members must stay informed about their required contributions based on their employment classification. Whether employed, self-employed, or voluntary, timely and accurate payments guarantee access to essential SSS benefits. Compliance with these updated policies secures financial protection for the future.