SSS Contribution Table: Latest SSS Contribution Table Step-by-Step Guide
SSS Contribution Table: As of 2025, the Social Security System (SSS) in the Philippines has implemented new contribution rates to secure the sustainability of social security benefits for members. The latest “SSS Contribution Table” reflects updates in contribution rates, specifically targeting an increase to maintain financial stability for the system and its beneficiaries.
Understanding these updates is vital for all SSS members, including employees, employers, self-employed individuals, and voluntary contributors, to avoid penalties and ensure eligibility for benefits.
SSS Contribution Rate in the Philippine
In 2025, the SSS contribution rate was increased to 15% of the Monthly Salary Credit (MSC). Here’s a summary of the rates over recent years:
| Year | Contribution Rate | Employer (ER) | Employee (EE) | Minimum MSC | Maximum MSC |
| 2019 | 12% | 8% | 4% | ₱2,000 | ₱20,000 |
| 2021 | 13% | 8.5% | 4.5% | ₱3,000 | ₱25,000 |
| 2023 | 14% | 9.5% | 4.5% | ₱4,000 | ₱30,000 |
| 2025 | 15% | 10% | 5% | ₱5,000 | ₱35,000 |
This increase ensures that more funds are available to support member benefits and is part of a broader effort to build a more robust social safety net for all SSS members.
SSS Contribution Table 2025
The “SSS Contribution Table” helps members determine the exact amount of their contributions based on their monthly salary credit (MSC). It provides information on minimum and maximum MSC brackets, the rates for employers and employees, and guidelines on how contributions are structured.
- Salary Brackets: Contributions are divided by salary ranges, with minimum and maximum MSC brackets listed. Members must calculate their contributions based on their salary to ensure correct payments.
- Updated Contribution Rates: The 15% rate is split between the employer and the employee. The employer’s share is now 10%, while the employee’s share is 5%.
- Self-Employed and Voluntary Contributions: These members follow a different schedule, contributing the entire 15% of their declared income.
How to Calculate Monthly Contributions in Philippine
- Identify your Monthly Salary Credit (MSC): Determine your monthly earnings or salary bracket based on the MSC range.
- Apply the 15% Rate: For employed members, calculate based on the split (10% employer, 5% employee). Self-employed, voluntary, and OFW members pay the full 15% themselves.
- Check for Any Additional Payments: This may apply to those with multiple income sources or specific employment statuses.
Example Calculation for Employed Members in 2025
If an employee has a monthly salary of ₱20,000:
- Employer’s Share (10%): ₱2,000
- Employee’s Share (5%): ₱1,000
- Total Monthly Contribution: ₱3,000
Types of SSS Contributions
Different SSS members contribute under varying categories, each with specific rates and requirements.
1. Employed Members (Employees and Employers)
Both the employer and employee share the contribution cost based on the 15% rate. This setup allows employees to access benefits such as pensions, disability coverage, and maternity benefits.
2. Self-Employed Contributions
Self-employed individuals, including freelancers and small business owners, are responsible for paying the entire 15% based on their MSC. They can voluntarily adjust their contributions to enhance their benefits and savings under the SSS.
3. Voluntary Members and Non-Working Spouses
- Voluntary Members: Individuals who are no longer employed but wish to continue their SSS membership can make contributions independently.
- Non-Working Spouses: They may contribute 50% of their working spouse’s MSC, gaining eligibility for limited benefits.
4. Filipino Workers (OFWs)
OFWs can make voluntary contributions based on their income. The MSC for OFWs in 2025 ranges from ₱5,000 to ₱35,000. Contributions can be made through remittance centers or the SSS online platform, making it easier for OFWs to stay updated on their accounts.
5. Household Employers and Kasambahays (Domestic Workers)
Under the Batas Kasambahay, household employers must register and remit SSS contributions on behalf of their domestic workers. This law guarantees that kasambahays receive the same social security benefits as regular employees.
Payment Schedule and Deadlines of SSS Contribution for 2025
To maintain active SSS membership, members need to meet their payment deadlines based on their membership type:
- Regular Employers: Contributions are due by the last day of the following month.
- Self-Employed and Voluntary Members: Payments should be made before or on the 10th day of the following month.
- OFWs: Payment deadlines can vary, depending on location and remittance method.
Late payments may result in penalties, so all members must stay updated on their dues and payment schedules.
Benefits of SSS Contribution Table
Contributing to SSS offers multiple benefits that provide financial security and support to members and their beneficiaries.
| Benefit | Description |
| Secures Access to SSS Benefits | Regular contributions ensure eligibility for various SSS benefits, including retirement pensions, maternity, sickness, and disability benefits. |
| Maximizes Retirement Savings | Higher contributions lead to larger retirement savings, providing greater financial security and stability in later years. |
| Compliance Avoids Penalties | Staying updated with contributions avoids late fees and penalties, saving members from extra costs and maintaining good standing with SSS. |
| Facilitates Access to Additional Programs | Contributions above certain MSC levels (e.g., ₱20,000) allow access to programs like the Workers’ Investment and Savings Program (WISP) for further savings growth. |
| Ensures Benefits for Family | Contributing regularly supports SSS programs that offer benefits to beneficiaries in cases like death, securing family welfare and financial stability. |
| Supports Lifelong Coverage | Regular contributions provide coverage and assistance throughout one’s life, including old age, sickness, and other contingencies. |
Frequently Ask Questions(FAQs) SSS Contribution Table
1. How is the new 15% contribution rate calculated?
The 15% rate is based on a member’s MSC and is split between employer (10%) and employee (5%). Self-employed and voluntary members cover the entire 15% themselves.
2. What are the minimum and maximum MSCs in 2025?
For 2025, the minimum MSC is ₱5,000, while the maximum MSC is ₱35,000.
3. Are there additional programs available for members contributing at higher rates?
Yes, contributions above an MSC of ₱20,000 go towards the Workers’ Investment and Savings Program (WISP), an SSS provident fund that provides members with additional retirement savings.
4. How do I know my specific contribution bracket?
The SSS Contribution Table shows salary brackets and corresponding contributions. Refer to the table and locate your MSC to determine your exact contribution.
Conclusion
The updated 2025 SSS Contribution Table underscores the importance of staying informed about contribution changes. By understanding these updates, both employees and employers can ensure compliance and secure future financial benefits. For OFWs, self-employed individuals, and voluntary members, timely contributions are essential to gain access to comprehensive social security coverage, especially in cases of emergencies, retirement, and other contingencies.
Being proactive with SSS contributions and following the new contribution rates set for 2025 allows members to take full advantage of SSS benefits, supporting a more secure future for themselves and their families.
