SSS Contribution Table 2025
Complete SSS contribution table with monthly salary credit (MSC) ranges, employer/employee shares, and computation examples.
What is SSS?
The Social Security System (SSS)is the Philippines' mandatory social insurance program for employees in the private sector. Established under RA 11199 (Social Security Act of 2018), it provides retirement, disability, sickness, maternity, and death benefits.
Every Filipino private-sector employee earning ₱1,000/month or above must be enrolled. Employers are legally required to register their business with SSS within 30 days of hiring their first employee.
SSS contribution table 2025
The 2025 SSS contribution rate is 14% of monthly salary credit (MSC), split as:
- Employer share: 9.5%
- Employee share: 4.5%
| MSC Range | Total Contribution (14%) | Employer (9.5%) | Employee (4.5%) |
|---|---|---|---|
| ₱4,000 (Below ₱4,250) | ₱560.00 | ₱380.00 | ₱180.00 |
| ₱5,000 (₱4,750-₱5,249) | ₱700.00 | ₱475.00 | ₱225.00 |
| ₱10,000 (₱9,750-₱10,249) | ₱1,400.00 | ₱950.00 | ₱450.00 |
| ₱15,000 (₱14,750-₱15,249) | ₱2,100.00 | ₱1,425.00 | ₱675.00 |
| ₱20,000 (₱19,750-₱20,249) | ₱2,800.00 | ₱1,900.00 | ₱900.00 |
| ₱25,000 (₱24,750-₱25,249) | ₱3,500.00 | ₱2,375.00 | ₱1,125.00 |
| ₱30,000 (₱29,750+ ceiling) | ₱4,200.00 | ₱2,850.00 | ₱1,350.00 |
Note: This is a simplified extract. The full SSS table has finer ranges. WCC (Workers' Compensation) and EC contributions are additional.
How to compute SSS
SSS computation follows these steps:
- Determine monthly basic salary, exclude OT, allowances, bonuses (basic only)
- Find MSC bracket, match basic salary to nearest MSC in the table
- Apply rates, 9.5% employer share, 4.5% employee share
- Round per SSS rounding rules, usually to nearest peso
WORKSPHR auto-handles all of this. Learn more →
Real-world examples
Example 1: Employee earning ₱20,000/month
Basic salary ₱20,000 → falls in ₱19,750-₱20,249 MSC bracket → MSC = ₱20,000
- Total SSS: ₱20,000 × 14% = ₱2,800
- Employer pays: ₱20,000 × 9.5% = ₱1,900
- Employee pays (deducted from payslip): ₱20,000 × 4.5% = ₱900
Example 2: Employee earning ₱45,000/month
Basic salary ₱45,000 → exceeds MSC ceiling of ₱30,000 → Use MSC ₱30,000
- Total SSS: ₱30,000 × 14% = ₱4,200 (CAPPED)
- Employer pays: ₱2,850
- Employee pays: ₱1,350
SSS filing deadlines
SSS contributions must be remitted on or before the following dates based on the last digit of your SSS Employer ID:
- Last digit 1-2: 10th of the following month
- Last digit 3-4: 15th of the following month
- Last digit 5-6: 20th of the following month
- Last digit 7-8: 25th of the following month
- Last digit 9-0: Last day of the following month
Penalties for late filing: 3% per month interest + administrative penalties up to ₱5,000 per offense per RMO 7-2015.
Frequently asked questions
When did the SSS contribution rate change to 14%?
The SSS contribution rate was raised to 14% effective January 2023 per RA 11199. It will gradually increase: 14% (2023-2024), 15% (2025), and beyond.Is OT included in SSS computation?
No. SSS computation is based on basic monthly salary only. OT, allowances, bonuses, and 13th month pay are excluded.What if I miss the SSS filing deadline?
You'll incur 3% monthly interest plus administrative penalties up to ₱5,000 per offense (RMO 7-2015). Repeated violations can lead to criminal charges.Can I file SSS contributions online?
Yes, through SSS Portal (web) or SSS Mobile App. WORKSPHR generates ready-to-upload SSS files. Learn more →Are voluntary members included in employer SSS computation?
No. Voluntary members file their own contributions. Employer-employee SSS only covers employees registered under the company's SSS Employer ID.