The Social Security System (SSS) in the Philippines continues to provide social protection for Filipino workers and their beneficiaries through regular updates to its contribution structure.
Effective January 2025, the contribution rate has been increased to 15%, as mandated by the Social Security Act of 2018, marking the final scheduled adjustment under this law.
The updated Contribution Table introduces a minimum Monthly Salary Credit (MSC) of ₱5,000 and a maximum MSC of ₱35,000, ensuring that members’ contributions align with current economic conditions.
By keeping their contributions up to date, members maintain active status and access to various SSS benefits, including retirement, disability, maternity, and more.
This adjustment reinforces the sustainability of the SSS fund and the continued delivery of its programs to its members.
What is the SSS Contribution Table?
The SSS Contribution Table is an essential resource for all members.
It outlines the amount each member needs to contribute based on their salary bracket.
The table is divided into several sections that cater to different types of members, including employees, self-employed individuals, voluntary members, overseas Filipino workers (OFWs), and non-working spouses.
Each section specifies the range of monthly salaries and the corresponding contribution amounts.
Key Components
- Range of Compensation:
This column shows the monthly salary range for which the contribution rate applies.
The MSC is derived from this range.
- Monthly Salary Credit (MSC):
The MSC is a specific amount assigned to each salary range.
It serves as the basis for calculating a member’s contribution and benefits.
- Regular Social Security Contribution:
This is the portion of the contribution that goes into the regular social security program.
It covers benefits such as retirement, disability, sickness, and death.
- Employees’ Compensation (EC):
This component is funded entirely by the employer and provides additional benefits for work-related injuries or illnesses. - Workers’ Investment and Savings Program (WISP):
Introduced recently, WISP is a mandatory provident fund that allows members to save and invest for the future.
Contributions to WISP are deducted along with the regular SSS contributions.
- Total Contribution:
This column shows the total contribution, including all components such as regular social security, EC, and WISP. - Employer and Employee Shares:
For employed members, the contribution is split between the employer and the employee.
The employer typically pays a larger share.
Monthly Salary Credit Rates Highlights
For 2025, the SSS has updated its contribution rates and MSCs.
Increased Maximum MSC: The maximum MSC has been raised to ₱35,000.
This means that for members earning more than this amount, their contributions will be capped at this level.
Increased Minimum MSC: The minimum MSC is now ₱5,000.
This adjustment ascertains that even those with lower salaries contribute a fair amount to the SSS, which in turn supports their future benefits.
Mandatory Provident Fund Contributions: A portion of the contributions now goes into the WISP, which is designed to help members build savings that can be accessed upon retirement or in case of specific emergencies
The contribution table is customized for different types of SSS members.
SSS Contribution Table 2025 for Employees and Employers
Employees and Employers: For employed individuals, the contribution is shared between the employer and the employee.
The employer deducts the employee’s share from their salary and adds their share before remitting the total to the SSS.
SSS Contribution Table 2025 for Self-Employed Members
Self-Employed Members: Self-employed individuals must cover the full contribution amount themselves, as they do not have an employer to share the cost.
SSS Contribution Table 2025 for OFWs
Overseas Filipino Workers (OFWs): OFWs have a higher minimum MSC compared to other members.
This higher contribution is designed to provide them with adequate social security coverage despite being abroad.
SSS Contribution Table 2025 for Voluntary Members and Non-Working Spouses
Voluntary Members and Non-Working Spouses: These members can choose their MSC based on their financial capacity.
However, they must meet the minimum MSC to remain active and qualify for benefits.
SSS Contribution Table 2025 for Household Employers and Domestic Helpers
Household Employers and Domestic Helpers: There are specific rules for contributions, especially for helpers earning below ₱5,000 per month.
Employers are responsible for the full contribution, but they may deduct the employee’s share from their salary.
SSS Table 2025 Circular PDF Download
If you need to download the PDF file of the SSS Contribution Table 2025 circular, you can download this handy file to stay on top of the latest updates below:
SSS Monthly Contribution Table Download PDF 2025
With detailed information on the new contribution rates, this document is a valuable resource for both employers and employees. Understanding these changes is key to proper payroll management and ensuring compliance with SSS guidelines. Don’t miss the chance to have all the essential details at your fingertips—download the file and take control of your SSS contributions today.
Why You Need to Know the SSS Chart
For both members and employers, understanding the SSS Contribution Table is essential:
- Members: It is important for members to know their contribution amounts to confirm they are making the correct payments. Regular contributions not only keep their membership active but also help maximize the benefits they can receive in the future.
- Employers: Employers are legally obligated to deduct the correct amount from their employees’ salaries and remit it, along with their share, to the SSS on time. Failure to do so can result in penalties and legal issues.
How Contributions Affect Benefits
The amount you contribute to the SSS directly impacts the benefits you can receive.
Higher contributions typically lead to higher benefits, including:
- Retirement Benefits: Your pension amount is calculated based on your MSC and the number of contributions you’ve made over your working life. Contributing the maximum MSC can significantly increase your retirement pension.
- Sickness and Maternity Benefits: These benefits are calculated based on your average MSC over the last 12 months. Making sure your contributions are consistent and accurate will maximize the amount you can claim.
- Disability and Death Benefits: Similar to retirement benefits, these are calculated based on your total contributions and your MSC. Regular contributions help secure your family’s financial future in case of unforeseen events.
Video: Dagdag kontribusyon sa SSS, epektibo na ngayong January 2025
This marks the final scheduled increase as outlined in the law, which mandates adjustments every two years.
The additional contributions aim to strengthen the SSS fund and sustain the benefits provided to its members.
The SSS emphasizes that this adjustment is necessary to support the long-term stability of its programs and services.
Conclusion
The SSS Contribution Table is more than just a list of numbers.
It is an essential tool that helps members plan for their future by understanding how their contributions translate into benefits.
Whether you are an employee, self-employed, an OFW, or a voluntary member, keeping track of your contributions and understanding how they are calculated is key to maximizing the benefits you can receive from the SSS.
Always consult the latest contribution table and stay informed about any updates to maintain your membership in good standing.