SSS Contribution
Updated October 16, 2026
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Definition
Mandatory social security contributions made by employees, employers, and self-employed individuals to the Social Security System (SSS), calculated as 15% of the monthly salary credit (₱5,000 to ₱35,000) under SSS Circular 2024-006.
SSS contributions are mandatory payments to the Social Security System that provide social insurance coverage for Filipino workers. Employees and employers share the contribution, while self-employed, voluntary and land-based OFW members pay the full amount. For 2025 onwards, the SSS contribution rate is 15% of the Monthly Salary Credit (MSC), split between employee (5%) and employer (10%). The MSC ranges from ₱5,000 to ₱35,000, so total monthly contributions range from ₱750 to ₱5,250 (SSS Circular 2024-006). Employers also pay a separate Employees' Compensation (EC) contribution of ₱10 or ₱30 a month. SSS contributions are separate from income tax but affect it. The employee's share of SSS contributions is excluded from gross income, which lowers taxable compensation (NIRC §32(B)(7)(f)).
Detailed explanation
Check the SSS contribution and payment rules and the official schedules by membership category. For the full bracket breakdown, use our SSS contribution table 2026.
Overview
The Social Security System (SSS) contribution is a mandatory social insurance program in the Philippines that provides retirement, disability, death, and sickness benefits to covered members. Under the Social Security Act of 2018 (RA 11199), employees, employers, self-employed individuals and land-based OFWs must contribute monthly based on their salary credit or declared earnings. The SSS is a government-owned and controlled corporation (GOCC) that administers these contributions and benefits.
Contribution Structure for 2025
SSS contributions are calculated on a monthly salary credit ranging from ₱5,000 to ₱35,000. The contribution rate for 2025 onwards is 15% of the monthly salary credit, split between employee and employer contributions. Employees contribute 5% of their salary credit, while employers contribute 10% of the employee's salary credit. Self-employed individuals, voluntary members and land-based OFWs contribute the full 15% (SSS Circular 2024-006).
Employee Contribution
Employees earning between ₱5,000 and ₱35,000 monthly salary credit contribute 5% of their salary credit to SSS. This amount is automatically deducted from the employee's monthly compensation by the employer. For example, an employee with a ₱20,000 monthly salary credit contributes ₱1,000 per month (SSS Circular 2024-006).
Employer Contribution
Employers are required to contribute 10% of each covered employee's monthly salary credit. This is a separate obligation from the employee's contribution and is not deducted from the employee's pay. An employer with an employee at a ₱20,000 monthly salary credit contributes ₱2,000 a month, plus ₱30 of Employees' Compensation contribution (SSS Circular 2024-006).
Self-Employed and Voluntary Members
Self-employed individuals, voluntary members and land-based OFWs contribute the full 15% of their monthly salary credit. A self-employed professional earning ₱30,000 a month contributes ₱4,500 a month to SSS.
Salary Credit Brackets
SSS uses fixed salary credit brackets for contribution calculation. The minimum monthly salary credit is ₱5,000, and the maximum is ₱35,000. Employees earning below ₱5,000 are credited at the minimum bracket, while those earning above ₱35,000 are credited at the maximum bracket. This ensures uniform contribution calculations across income levels (SSS Circular 2024-006).
Contribution Payment and Compliance
Employers remit SSS contributions for all covered employees within the period SSS sets; RA 11199 provides for the first 10 days of the following month unless the Social Security Commission prescribes otherwise. Late remittance draws a penalty of 2% a month from the due date until paid (RA 11199 Sec. 22(a)). Self-employed members pay their contributions directly to SSS through its payment channels.
Tax Treatment of SSS Contributions
The employee's share of SSS contributions is excluded from gross income for income tax purposes (NIRC §32(B)(7)(f)). Employers deduct their share as a business expense (NIRC §34(A)). SSS contributions therefore reduce the taxable income of both employees and employers.
Benefits Covered by SSS Contributions
SSS contributions fund retirement benefits (pension from age 60 for members separated from employment with at least 120 monthly contributions), disability, death, funeral, sickness, maternity and unemployment benefits. The benefit amount depends on the member's contributions and average monthly salary credit (RA 11199).
Special Cases and Exemptions
Government employees are covered by GSIS for their government service. Kasambahay (household workers) are compulsorily covered; those earning below the minimum MSC pay based on their actual monthly salary. Land-based and sea-based OFWs are compulsory members, with land-based OFWs paying like self-employed members (RA 11199).
Voluntary SSS contribution calculation
Voluntary members pay the full contribution themselves, rather than only the employee deduction. Use the voluntary SSS contribution table for the MSC and payment, then check your payment reference number in My.SSS. The salary calculator estimates employee deductions; it is not a voluntary-contribution calculator.
Why it matters
SSS contributions are mandatory for most private sector employees in the Philippines and directly impact retirement security, disability protection, and family benefits. Understanding contribution rates and calculations helps employees verify payroll deductions, ensures employers meet legal obligations, and enables self-employed individuals to plan for social security coverage and future benefits.
How it works
Determine Salary Credit
Identify the employee's monthly gross compensation and match it to the SSS Monthly Salary Credit bracket (₱5,000 to ₱35,000). If earnings fall below the minimum, use ₱5,000; if above the maximum, use ₱35,000. This salary credit is the basis for all contribution calculations (SSS Circular 2024-006).
Calculate Contribution Amount
Multiply the salary credit by the applicable contribution rate. Employees pay 5%, employers pay 10%, and self-employed, voluntary and land-based OFW members pay the full 15%. For a ₱25,000 salary credit, the employee contributes ₱1,250, the employer contributes ₱2,500, and a self-employed person contributes ₱3,750.
Remit Contributions
Employers remit the combined employee and employer contributions within the period SSS sets; RA 11199 provides for remittance within the first 10 days of the following month unless the Social Security Commission prescribes another schedule. Self-employed members pay their full 15% directly to SSS. Late remittance by an employer draws a penalty of 2% a month on the unpaid contributions (RA 11199 Sec. 22(a)).
Maintain Records
Employers must keep payroll records showing SSS contributions for each employee. Employees should verify SSS contributions appear on their payslips and maintain records for benefit claims. The SSS maintains a member record accessible online through the SSS website.
Examples
Salaried employee earning ₱20,000 monthly
Maria Santos earns ₱20,000 a month, giving her an MSC of ₱20,000. Her SSS contribution is ₱1,000 (5% of ₱20,000), deducted from her salary. Her employer pays ₱2,000 (10% of ₱20,000) plus ₱30 EC. Maria's ₱1,000 is excluded from her taxable compensation (NIRC §32(B)(7)(f)).
Self-employed professional earning ₱35,000 monthly
Juan dela Cruz is self-employed and earns ₱35,000 a month. His MSC is ₱35,000, the maximum. He pays ₱5,250 a month, the full 15% of ₱35,000, directly to SSS (RA 11199).
Employee earning below minimum bracket
Anna Reyes earns ₱3,500 a month. Her contribution is based on the minimum MSC of ₱5,000: she pays ₱250 a month (5% of ₱5,000) and her employer pays ₱500 (10% of ₱5,000) plus ₱10 EC (RA 11199).
Employer with 50 employees
A manufacturing company has 50 employees with an average MSC of ₱18,000. Its employer share is about ₱90,000 a month (50 × ₱18,000 × 10%) plus ₱1,500 of EC (50 × ₱30), remitted with the employees' shares. The employer share is deductible as a business expense (NIRC §34(A)).
Late SSS contribution remittance
A company fails to remit ₱100,000 of SSS contributions and pays 2 months late. The penalty is 2% a month, or ₱4,000, so it owes ₱104,000 (RA 11199 Sec. 22(a)).
Common misconceptions
- Myth: SSS contributions are optional for private sector employees.
- Fact: SSS coverage is compulsory for private sector employees, including kasambahay, under RA 11199, with a minimum MSC of ₱5,000. Employers who fail to remit face penalties and criminal liability.
- Myth: Employees pay the full 15% SSS contribution rate.
- Fact: Employees pay only 5% of their MSC; employers pay 10% plus the EC contribution. Self-employed, voluntary and land-based OFW members pay the full 15% (SSS Circular 2024-006).
- Myth: SSS contributions have no effect on income tax.
- Fact: The employee's share is excluded from gross income (NIRC §32(B)(7)(f)), and employers deduct their share as a business expense (NIRC §34(A)).
- Myth: SSS contributions can be deferred or skipped if cash flow is tight.
- Fact: SSS contributions are mandatory and must be remitted on time. Late remittance draws a 2% monthly penalty and may lead to criminal prosecution (RA 11199).
- Myth: Employees earning above ₱35,000 monthly pay contributions on their full salary.
- Fact: SSS contributions are calculated on a maximum salary credit of ₱35,000, regardless of actual earnings. An employee earning ₱50,000 monthly contributes based only on the ₱35,000 bracket (SSS Circular 2024-006).
Questions people ask
What do ER and EE mean in an SSS contribution table?
ER is the employer share and EE is the employee share. Under the contribution schedule effective January 2025, the social security contribution is 15% of the monthly salary credit: 10% from the employer and 5% from the employee. The employer also pays Employees’ Compensation separately. Use the table for your membership category, rather than applying 15% directly to every salary.
How do I find my SSS monthly contribution?
Find your compensation range in the SSS contribution table, then read the corresponding monthly salary credit and the EE and ER columns. Voluntary members pay their own contribution using the voluntary-member schedule. Employee deductions and voluntary payments are not interchangeable.
What is the current SSS contribution rate?
The SSS contribution rate is 15% of the monthly salary credit, split as 5% for employees and 10% for employers. Self-employed, voluntary and land-based OFW members contribute the full 15%. The salary credit ranges from ₱5,000 to ₱35,000 monthly (SSS Circular 2024-006). The ₱5,000 minimum is not universal: land-based OFWs start at ₱8,000 MSC, and kasambahay use a separate schedule starting at ₱1,000 MSC. Self-employed members also pay Employees’ Compensation.
Is SSS contribution deductible from my income tax?
Yes, in effect. The employee's share of SSS contributions is excluded from gross income, so it is not taxed (NIRC §32(B)(7)(f)). Employers may deduct their share as a business expense (NIRC §34(A)).
What happens if my employer does not remit my SSS contribution?
If your employer deducts SSS contributions but does not remit them, report it to the SSS. The employer owes the contributions plus a 2% monthly penalty and can be prosecuted (RA 11199 Sec. 22, Sec. 28).
Can I contribute to SSS if I am self-employed?
Yes. Self-employed individuals and professionals are compulsory SSS members. They pay the full 15% of their MSC, based on declared monthly earnings up to the ₱35,000 maximum, directly to SSS (RA 11199).
What is the minimum and maximum SSS salary credit?
The minimum Monthly Salary Credit is ₱5,000, and the maximum is ₱35,000. Employees earning below ₱5,000 are credited at the minimum bracket, while those earning above ₱35,000 are credited at the maximum. Contributions are calculated based on these brackets, not actual earnings (SSS Circular 2024-006). The ₱5,000 minimum is not universal: land-based OFWs start at ₱8,000 MSC, and kasambahay use a separate schedule starting at ₱1,000 MSC. Self-employed members also pay Employees’ Compensation.
What benefits do SSS contributions provide?
SSS contributions fund retirement, disability, death, funeral, sickness, maternity and unemployment benefits. Retirement pension is available from age 60 for members who are separated from employment and have at least 120 monthly contributions. Benefit amounts depend on contributions and the average monthly salary credit (RA 11199).
What penalties apply if SSS contributions are late?
An employer that remits late pays a penalty of 2% a month on the unpaid contributions from the due date until paid. For example, ₱100,000 paid 2 months late carries a ₱4,000 penalty (RA 11199 Sec. 22(a)).
Are government employees required to pay SSS contributions?
Government employees are covered by the Government Service Insurance System (GSIS) rather than SSS for their government service. SSS covers private sector employees, kasambahay, self-employed, OFW and voluntary members (RA 11199).
How do I calculate a voluntary SSS contribution?
Use the voluntary-member table, not the employee deduction. The contribution is 15% of the applicable MSC, with no employer share or EC premium: ₱5,000 MSC gives ₱750 monthly; ₱20,000 gives ₱3,000; ₱35,000 gives ₱5,250. Check the SSS rules for choosing or changing your MSC before creating a PRN.
In practice
- Employers make SSS deductions every payroll and remit contributions on time to avoid penalties under RA 11199.
- Self-employed individuals and professionals must budget for the full 15% SSS contribution and remit directly to SSS, as they do not have an employer to deduct and remit on their behalf.
- Employees check that SSS contributions appear on their payslips and in their online SSS records, since benefits depend on posted contributions (RA 11199).
- Employers keep payroll records showing SSS contributions for each employee for SSS compliance checks, and their BIR Form 2316 and alphalist show the employee's share as non-taxable.
- Late or missed remittance draws a 2% monthly penalty, so timely payment matters for both employer cash flow and employee benefits.
Next steps
Learn more
SSS Contribution Calculator
Calculate monthly SSS contributions based on salary and employment type
Monthly Salary Credit Guide
Understanding MSC brackets and contribution calculations
Mandatory Deductions Overview
Complete guide to SSS, PhilHealth, and Pag-IBIG contributions
Self-Employed Tax Guide
SSS obligations and deductions for freelancers and professionals
BIR Form 2316 Guide
How SSS contributions appear in tax certificates
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Sources & References (3)
Primary sources and the laws, regulations, and official issuances this page relies on. Links open the recorded source documents or references.
- Social Security System. “SSS Circular 2024-006 to 15% contribution rate (5% EE / 10% ER), MSC P5,000-P35,000 effective Jan 2025.” sss.gov.ph. Social Security System, Circular No. 2024-006. Source checked .
- elibrary.judiciary.gov.ph. “RA 11199 (Social Security Act of 2018): full enacted text.” elibrary.judiciary.gov.ph. Republic Act No. 11199, Social Security Act of 2018. Source checked .
- elibrary.judiciary.gov.ph. “NIRC Sec. 32(B)(7)(f): employee mandatory contributions excluded from gross income.” elibrary.judiciary.gov.ph. NIRC of 1997 (RA 8424), Sec. 34; RR 2-98. Source checked .