2025 SSS CONTRIBUTION TABLE (consolidated)

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UNDERSTANDING THE 2025 SSS CONTRIBUTION TABLE 

The CONTRIBUTION TABLE shows the compensation range and its corresponding MSC per membership category, effective January 1, 2025.  It reflects the contributions for Regular Social Security (SS), the Employees’ Compensation (EC, if applicable) and the Mandatory Provident Fund (MPF) administered by the SSS.

MONTHLY CONTRIBUTIONS are computed on the corresponding Monthly Salary Credit (MSC) based on the compensation of SSS members, and payable under the three (3) programs:

1.  Regular Social Security (SS) Program

Effective January 2025, FIFTEEN PERCENT (15%) of the MSC.

From 14%, the additional 1% in the new contribution rate shall be shouldered equally by the employer (ER) and employee (EE) who shall pay at 10% (from 9.5%) and 5% (from 4.5%), respectively.

Self-employed (SE), Voluntary Members (VM), Non-Working Spouse (N-WS), and Land-Based OFWs shall pay at the total rate of 15% (from 14%).

2.  Employees’ Compensation (EC) Program

Started on January 1, 2007, TEN PESOS (P10) for employees with an MSC of P14,500 and below, and THIRTY PESOS (P30) for employees with an MSC of P15,000 and up; paid only by the employer.

Started in September 2020, all Self-employed (SE) members are also covered under the ECP per ECC and SSS Joint Memorandum Circular No. 1, S. 2020.

3.  Mandatory Provident Fund (MPF) Program

Contributions starting at MSC P20,000 up to P35,000 (compensation range of P20,250 and above) shall go to the MPF called MySSS Pension Booster.  MPF contributions are shared by the employee and employer.  SE, VM and OFW members, on the other hand, shoulder the MPF contributions on their own.


MONTHLY SALARY CREDIT (MSC) means the compensation base for contributions and benefits. 

P5,000 is the minimum MSC for Employed, Self-employed, Voluntary member and Non-Working Spouse effective January 2025.

P8,000 is the minimum MSC for OFWs since 2017.

P35,000 is the maximum MSC effective January 2025.  However, in the computation of benefits, the maximum MSC to be considered shall be P20,000 only, until adjusted.

Domestic workers or “Kasambahays”, as defined under RA No. 10361 or the Domestic Workers Act of the Batas Kasambahay, who are receiving a monthly income lower than the minimum MSC shall pay contributions based on their actual monthly salary but not lower than One Thousand (P1,000) Pesos.

Premium payments or contributions of Kasambahay/Household Employees (HEs) shall be shouldered by the employer.  However, if the domestic worker is receiving a wage of Five Thousand (P5,000) Pesos and above per month, the domestic worker shall pay the proportionate share in the premium payments or contributions, as provided in RA No. 10361.

The contribution of the Non-Working Spouse (N-WS) shall be based on fifty percent (50%) of the MSC of his/her working spouse.  In case the fifty percent (50%) of the working spouse's declared monthly income does not correspond to any MSC in the Contribution Schedule, the immediately higher MSC shall be the basis.


IMPORTANT REMINDERS: 

SE and VM, including N-WS and OFWs, can pay their contributions in advance, regardless of number of months or years.  However, only the contributions applicable to month(s) prior to the semester of contingency entitling the member or his/her beneficiary to any benefit from the SSS shall be considered in the computation of such benefit.  Advanced payments are only considered for the computation of loans and benefits when the month corresponding to the payment has transpired.

IN CASE of changes in the SSS contribution rate or Monthly Salary Credit (MSC) that are approved and implemented, those who paid in advance may incur underpayments or out-of-level payments.  To ensure that their contributions are retained at their intended MSC level, affected members must settle the underpayment; otherwise, their contributions would be posted at the applicable lower MSC level.

If such advance payments were made at the minimum MSC based on the immediately preceding schedule of contribution, such affected members must settle underpayment to retain the posting of contributions to the new minimum MSC; otherwise, such advance payment shall be deemed as ineffective contributions.

Late contribution payments of employers shall incur penalties.

Late contribution payments of SE, VM, N-WS and OFWs are not allowed; thus, missed months shall remain as payment gaps since retroactive payments are not allowed.

ALTHOUGH contribution payments may be made until the last day of the month following the applicable month or calendar quarter, it is advisable that payments be made on the applicable month/quarter itself.  DO NOT WAIT FOR THE DUE DATE.

THE REASON FOR THIS is that payments made after the applicable month/quarter might not be considered in the computation of benefit if it falls within the semester of contingency which is to be excluded in identifying the qualified contributions period.

SSso,ganun nga kaya iyon?

For the contribution table per member type, please refer to the following SSS circulars:

https://bit.ly/SSS-Cir2024-006

https://bit.ly/SSS-Cir2024-007

https://bit.ly/SSS-Cir2024-008

https://bit.ly/SSS-Cir2024-009

https://bit.ly/SSS-Cir2024-010


The WRITER in me. Finally, I made up my mind to write an introduction to my “blog” which I have been longing to start for the past several years (procrastination attacks). I don’t think I can write something without reading, again and again and again, on topics that I want to discuss. I guess I am one of those “feeling” writer who cannot just sit in front of the computer and, VOILA, finished an article almost spontaneously. I read a lot on something, repeatedly, copy it, cut some phrases, then write it on my own words and understanding. Thus, the CopyCutWrite. So, anything that I would be putting on this blog is sure to have been reviewed and revised for several times. Though it may still not that flawless, at least it has passed my standards. Anyways, I can always say “I’m still learning” (hahaha). Youtube says, “Note: You're allowed to encourage viewers to subscribe, hit the like button, share, or leave a comment.” It’s a copy-paste this time (hahaha).

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