SSS Mandatory Provident Fund (MPF) Contribution Table

If you’ve been exploring ways to prepare for a comfortable retirement, you’ve likely heard about the SSS Mandatory Provident Fund (MPF).

But what is it, and how does it work?

The MPF, introduced by the Social Security System (SSS), is designed to enhance your retirement savings.

It provides an additional layer of financial security for members. This makes sure that you have more funds to rely on after your working years. Sounds good, right?

Whether you’re an employee, self-employed, or a voluntary member, the MPF offers a structured and mandatory way to save for the future.

With contribution rates tied to your Monthly Salary Credit (MSC), the MPF grows over time through regular payments and investment gains.

contribution tables
Credits: SSS

What is the SSS Mandatory Provident Fund?

The MPF is an enhanced savings program under SSS that aims to provide greater financial security upon retirement.

Here’s how it works:

  • Contributions are mandatory for members earning above a specific MSC threshold.
  • The program supplements the regular Social Security (SS) fund, giving you access to higher retirement benefits.
  • Funds are invested to grow your savings, ensuring long-term value.

The MPF isn’t just about saving money; it’s about building a financial cushion for your later years.

Who Needs the MPF?

If you’re wondering whether the MPF applies to you, here’s a quick guide:

  • Employees: If you earn more than the minimum MSC of PHP 4,250, you’re automatically enrolled.
  • Self-Employed Individuals: You’ll contribute 14% of your MSC without an employer share.
  • Voluntary Members and OFWs: You’re eligible to contribute the full rate, ensuring your future savings.

This inclusive approach ensures everyone has an opportunity to save for retirement, regardless of their employment status.

Understanding 2025 SSS Contribution Rates

To make the most of your MPF, it’s essential to understand the contribution structure:

  • Employees: You’ll contribute 4.5% of your MSC, while your employer covers 9.5%.
  • Self-Employed and Voluntary Members: You contribute the full 14% of your MSC.
  • Monthly Salary Credit (MSC): Your contribution is based on a range, from PHP 4,250 to PHP 29,750.

For example:

  • If your MSC is PHP 10,000, your total contribution would be PHP 1,400 (PHP 450 from you, PHP 950 from your employer).
  • If you’re self-employed or a voluntary member with the same MSC, you’d contribute the full PHP 1,400.

This structure ensures contributions are proportionate to income, making it fair and manageable.

Business Employer- Employee

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Credits: SSS

Household Employer / Household Employee

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Credits: SSS

Land-Based OFW Members

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Credits: SSS

Self-Employed Members

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Credits: SSS

Voluntary and Non-Working Spouse Members

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Credits: SSS

Benefits of the MPF

The MPF offers several key advantages, making it a valuable addition to your retirement plan:

  1. Enhanced Retirement Savings

By mandating contributions, the MPF ensures that your savings grow consistently over time.

  1. Flexibility in Payouts

When you retire, you can choose between lump sum payments or installments based on your preferences.

  1. Long-Term Growth

Contributions are invested, meaning your savings benefit from compounding returns.

  1. Financial Security

The MPF acts as a safety net, reducing the need to rely solely on family support or other sources of income.

How to Calculate Your MPF Contributions

The SSS Contribution Table for 2025 outlines the rates and MSC ranges for various member types.

Here’s a quick guide to computing your contributions:

  1. Determine your MSC based on your monthly income (e.g., PHP 4,250 to PHP 29,750).
  2. Apply the contribution rate (14% for self-employed, 4.5% for employees, and 9.5% for employers).
  3. Use the SSS Contribution Table to find the exact amount for your income bracket.

For example:

  • An MSC of PHP 10,000 means:
    • Employee Share: PHP 450
    • Employer Share: PHP 950
    • Total Contribution: PHP 1,400

The SSS Contribution Table simplifies this process, ensuring you know exactly how much to allocate each month.

How to Pay Your MPF Contributions

Understanding the payment process for your SSS Mandatory Provident Fund (MPF) contributions is crucial to staying on track with your retirement savings.

  1. Payment Methods for Employed Members

If you’re employed, your MPF contributions are automatically deducted from your salary.
Your employer handles the process of remitting both their share (9.5% of your MSC) and your share (4.5% of your MSC) to the SSS.
This seamless system ensures your contributions are consistent and on time.

  1. Payment Options for Self-Employed and Voluntary Members

If you’re self-employed, a voluntary member, or an Overseas Filipino Worker (OFW), you’re responsible for remitting the full 14% of your MSC.
Here are your payment options:

  • Online via My.SSS Portal:
    Log in to your My.SSS account.
    Generate a Payment Reference Number (PRN) through the Contribution Payment module.
    Choose from available payment channels, including partner banks or online payment systems.
  • Over-the-Counter Payments:
    Visit any accredited SSS branch or payment center.
    Provide your PRN and payment details.
    Pay your contributions directly at the counter.
  • SSS Mobile App:
    Download the SSS mobile app.
    Log in with your credentials and generate a PRN.
    Pay through partner e-wallets or mobile banking apps.
  1. Important Notes on Payment Deadlines

Your MPF contribution deadlines depend on your membership category and the last digit of your SSS number:

  • For employed members, employers must remit contributions on or before the 15th of the following month.
  • For self-employed, voluntary members, and OFWs, the deadline varies, so it’s essential to check your payment schedule through the My.SSS portal.
  1. Keeping Track of Your Payments

After making a payment, it’s important to confirm that your contributions are posted:

  • Check your Contribution History via the My.SSS portal or mobile app.
  • Contact SSS customer service for assistance if you encounter discrepancies.

By staying consistent with your payments and monitoring your contributions, you can maximize the benefits of the MPF and ensure financial security for your retirement.

How to Access Your MPF Savings

When the time comes to enjoy your retirement savings, the MPF provides flexibility:

  • Lump Sum Withdrawal: Ideal for immediate needs or large expenses.
  • Installment Payments: Perfect for those who prefer a steady income during retirement.

This flexibility ensures your savings are accessible in a way that aligns with your financial goals.

Why You Should Prioritize the MPF

You might feel that mandatory contributions are a burden, but consider this:

  • The MPF helps you build financial resilience.
  • It encourages disciplined saving habits that benefit your future.
  • It’s an investment in your peace of mind during retirement.

Think of it as a gift to your future self—a fund that grows with you and supports your needs when you need it most.

Frequently Asked Questions

  1. Can I withdraw my MPF contributions before retirement?

No, the MPF contributions are intended for retirement savings and cannot be withdrawn before you reach the retirement age of 60 (optional) or 65 (mandatory).
This ensures that the funds serve their purpose of providing financial security during retirement.

  1. Are MPF contributions refundable if I stop being an SSS member?

If you permanently stop being an SSS member (e.g., due to emigration or loss of eligibility), you may qualify for a refund of your contributions.
Specific requirements and procedures can be clarified directly with SSS.

  1. Are MPF contributions subject to income tax?

No, MPF contributions are not subject to income tax as they are part of your mandated retirement savings.
This means you can maximize your contributions without worrying about additional tax deductions.

  1. Can I increase my MPF contributions voluntarily?

Currently, MPF contributions are fixed at 14% of your Monthly Salary Credit (MSC) for self-employed and voluntary members or based on the standard split between employers and employees.
Additional voluntary contributions can be made to the regular provident fund or other SSS savings programs, but not specifically to the MPF.

Conclusion

The SSS Mandatory Provident Fund is more than just a savings program—it’s a commitment to your financial future.

By understanding how the MPF works, who it applies to, and how contributions are calculated, you can make informed decisions that benefit you in the long run.

Here’s what you need to remember:

  1. Contributions are based on your MSC and follow a structured rate system.
  2. The MPF provides flexibility in withdrawals, ensuring you can access your funds when needed.
  3. By contributing regularly, you’re securing a better, more comfortable retirement.

The SSS MPF isn’t just a deduction from your income—it’s a step toward financial security.

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