SSS Contribution Table 2025: Rates, Salary Credits and Employer Shares
Since January 2025 the SSS contribution rate is 15% of the monthly salary credit: 10% paid by the employer and 5% by the employee, on salary credits from ₱5,000 to ₱35,000.
What changed in 2025
Under the Social Security Act of 2018 (Republic Act No. 11199), the contribution rate rose in steps. It was 14% in 2023 and 2024 and became 15% in January 2025. The same law raised the salary credit range, so from January 2025:
- the minimum monthly salary credit (MSC) is ₱5,000
- the maximum MSC is ₱35,000
- the employer pays 10% and the employee pays 5% of the MSC
- the employer also pays the EC contribution, which is separate from the 15%
SSS published the schedule in Circular 2024-006. The figures below come from that circular.
How the MSC is set
Your employee's monthly compensation falls into a range, and each range maps to one MSC. For example, an employee earning ₱19,750 to ₱20,249.99 has an MSC of ₱20,000. An employee earning ₱34,750 or more has the maximum MSC of ₱35,000.
The MSC is split into two parts:
- Regular Social Security (SS) covers the MSC up to ₱20,000.
- Mandatory Provident Fund (MPF) covers the MSC above ₱20,000, up to ₱35,000. This part is credited to the member's individual account.
Sample contributions, effective January 2025
| Monthly compensation | MSC | Employer (10%) | EC | Employee (5%) | Total |
|---|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱500.00 | ₱10.00 | ₱250.00 | ₱760.00 |
| ₱10,250 - ₱10,749.99 | ₱10,500 | ₱1,050.00 | ₱10.00 | ₱525.00 | ₱1,585.00 |
| ₱15,250 - ₱15,749.99 | ₱15,500 | ₱1,550.00 | ₱30.00 | ₱775.00 | ₱2,355.00 |
| ₱19,750 - ₱20,249.99 | ₱20,000 | ₱2,000.00 | ₱30.00 | ₱1,000.00 | ₱3,030.00 |
| ₱24,750 - ₱25,249.99 | ₱25,000 | ₱2,500.00 | ₱30.00 | ₱1,250.00 | ₱3,780.00 |
| ₱34,750 and over | ₱35,000 | ₱3,500.00 | ₱30.00 | ₱1,750.00 | ₱5,280.00 |
The full schedule has a row for every ₱500 step. Use it for any salary not shown here.
Worked example
An employee earns ₱40,000 a month. Their compensation is above ₱34,750, so the MSC is ₱35,000.
- Employee share: 5% of ₱35,000 = ₱1,750, deducted from pay.
- Employer share: 10% of ₱35,000 = ₱3,500, plus ₱30 EC = ₱3,530.
- Total remitted to SSS for this employee: ₱5,280.
Of the ₱35,000 MSC, ₱20,000 is regular SS and ₱15,000 is MPF. The MPF portion of the employee share is ₱750 and of the employer share is ₱1,500.
What employers need to do
- Set your payroll to use the January 2025 schedule for every pay period from January 2025.
- Deduct the employee share from each pay and show it on the payslip.
- Remit the employee share, the employer share and the EC by the due date SSS gives your employer number.
- Check that each employee's compensation range and MSC are correct, especially after a raise or a change in allowances.
Common mistakes
- Using the old 14% rate or the old ₱30,000 maximum salary credit.
- Leaving out EC. It is paid by the employer and is not deducted from the employee.
- Using the wrong range for an employee whose pay changed mid-year.
- Treating the MPF portion as an extra tax. It is credited to the member's own account.
Late or incorrect remittances can be penalized under the Social Security Act. Check the SSS website for the current penalty rules and any circular issued after January 2025.
Questions people ask
What is the SSS contribution rate in 2025?
15% of the monthly salary credit (MSC). The employer pays 10% and the employee pays 5%. The employer also pays the Employees' Compensation (EC) contribution on top.
What is the maximum SSS contribution in 2025?
The maximum monthly salary credit is ₱35,000. At that level the employee pays ₱1,750, and the employer pays ₱3,500 plus ₱30 EC, for a total of ₱5,280.
What is the Employees' Compensation (EC) contribution?
EC is paid by the employer only. It is ₱10 a month when the salary credit is below ₱15,000 and ₱30 a month when it is ₱15,000 or more.
What happens to contributions above the ₱20,000 salary credit?
Contributions on the part of the salary credit above ₱20,000, up to ₱35,000, go to the member's own Mandatory Provident Fund (MPF) account, which SSS calls the MySSS Pension Booster. Contributions on the first ₱20,000 go to the regular Social Security program.