The Social Security System (SSS) in the Philippines is a government program providing essential social insurance benefits, including retirement, sickness, maternity, disability, and death benefits. Employers are legally obligated to remit monthly SSS contributions for their employees. As of 2025, the contribution rate has been updated to 15% of the employee’s Monthly Salary Credit (MSC), with the employer covering 10% and the employee contributing 5%.
To help you understand this change, we’ll explain the 2025 contribution table, guide you through calculating and paying monthly contributions, and list down available payment options.
What is an SSS Contribution?
An SSS contribution is a mandatory payment made by members to the Social Security System, based on their monthly salary or income. These contributions fund the benefits provided by SSS and determine the amount a member can receive for future claims. Contributions are shared between employees and employers.
What’s New in the 2025 SSS Contribution Schedule?
As of January 1, 2025, the SSS contribution rate rises from 14% to 15%, per Republic Act No. 11199 (Social Security Act of 2018), which schedules periodic increases. This applies to all SSS-covered employees, including household workers.
2025 Updates for Employers:
- Contribution Rate: 15% of Monthly Salary Credit (MSC)
- Employer Share: 10%
- Employee Share: 5%
- MSC Range: ₱5,000 (min) to ₱35,000 (max)
- EC Contribution (Employer only):
- ₱10 for MSCs below ₱15,000
- ₱30 for MSCs ₱15,000 and above
Ensure your payroll reflects these changes to avoid underpayment, overpayment, penalties, or audit issues. Our professional services can assist you with that and future updates, using our technology and expertise to make payroll as easy as possible.
2025 SSS Contribution Table for Employers and Employees
This is the complete table from the Official SSS website:
The 2025 SSS contribution table can be complex when managing payroll for many employees. Our professional payroll services streamline computations and payments, ensuring compliance with the latest SSS requirements.
2025 SSS Contribution Table Columns Explained
- Range of Compensation: The employee’s monthly salary range, which determines the Monthly Salary Credit (MSC). Employees within the same range have identical MSCs and contribution rates, regardless of minor salary differences.
- Monthly Salary Credit (MSC): This is a standard amount set by SSS based on an employee’s salary range and is used to compute contributions. For example, a salary of ₱16,700 falls an MSC of ₱16,500, which is what you’ll use for calculating your contribution.
- Regular Social Security (SS)/Employees’ Compensation (EC): Used to compute Regular Social Security and Employees’ Compensation contributions.
- Mandatory Provident Fund (MDF): Used to compute for Mandatory Provident Fund contributions (for MSCs above ₱20,000).
- Total: Used to compute the sum of Regular SS and MDF contributions (excludes EC).
- Employer Share (10%):
- Regular SS: 10% of the MSC (up to ₱20,000), paid by the employer.
- MDF: 10% of the MSC portion above ₱20,000.
- EC (Employees’ Compensation): Employer-only contribution for work-related benefits, fixed at ₱10 for MSCs below ₱15,000 and ₱30 for MSCs of ₱15,000 or higher.
- Employee Share (5%):
- Regular SS: 5% of the MSC (up to ₱20,000), deducted from the employee’s salary.
- MDF: 5% of the MSC portion above ₱20,000.
How to Compute SSS Contributions
To compute each employee’s SSS contributions:
- Determine Monthly Salary: Match the salary to the Monthly Salary Credit (MSC), ranging from ₱5,000 to ₱35,000.
- Apply the 15% Rate for Regular SS and (if applicable) MDF:
- Employer: 10%
- Employee: 5%
- Add EC Contribution (Employer-only):
- ₱10 for MSCs < ₱15,000
- ₱30 for MSCs ≥ ₱15,000
- Total Contribution: Employer share + Employee share + EC
Example:
- Salary: ₱38,000 (MSC capped at ₱35,000)
- Regular SS (₱20,000 MSC):
- Employer: ₱20,000 × 10% = ₱2,000
- Employee: ₱20,000 × 5% = ₱1,000
- MDF (₱35,000 – ₱20,000 = ₱15,000):
- Employer: ₱15,000 × 10% = ₱1,500
- Employee: ₱15,000 × 5% = ₱750
- EC: ₱30 (MSC ≥ ₱15,000)
- Total: ₱5,280
- Employer: ₱2,000 + ₱1,500 + ₱30 = ₱3,530
- Employee (deducted): ₱1,000 + ₱750 = ₱1,750
Note: MSCs are capped at ₱35,000, even for salaries exceeding this amount. So we use ₱35,000 instead of the P 38,000 gross salary.
How to Pay SSS Contributions
All 2025 SSS payments require a Payment Reference Number (PRN) from the My.SSS Employer account:
- Log In: Visit the SSS Official Website and access your employer account.
- Generate PRN: In the Contributions section, input period, employee count, and contribution details to obtain a PRN and Statement of Account (SOA).
- Choose Payment Channel: Select an accredited method (see below).
- Pay on Time: Meet deadlines to avoid penalties and maintain employee benefits. The due date is the last day of the month following the applicable month (e.g., January contributions are due by February 28). If the deadline falls on a Saturday, Sunday, or national holiday, payment is due on the next working day.
- Confirm Posting: Save payment receipts and verify posting via My.SSS.
Electronic filing can be complex with limited SSS support. Contact us for professional payroll services to simplify compliance and payroll management.
Accepted Payment Channels
Common ways to remit your contributions include:
- SSS Branch Tellers
- Accredited Banks (e.g., UnionBank, Security Bank, RCBC)
- Online Platforms: UnionBank Online, GCash, Maya
- Third-Party Collection Partners integrated with My.SSS
Summary
Employers have a legal obligation to manage the SSS contributions of their employees. You can manage your SSS obligations efficiently by understanding the contribution table, computing your payments accurately, and using convenient payment channels. Be careful when filing, since errors and late remittances can lead to costly penalties.
Using our professional payroll services ensures accurate and timely contributions. We can efficiently manage your payroll and accounting needs with the latest tools and expert support.
Are You Keeping Up with Government-Mandated Contributions? With Our Help, You Don’t Have to Worry.
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