The Social Security System (SSS) in the Philippines has officially rolled out a new contribution table, effective January 2025. This is a major update under the Social Security Act of 2018, aiming to improve the long-term sustainability of the fund and enhance benefits for all members. Whether you’re an employee, employer, self-employed worker, or voluntary contributor, these changes affect you directly.
The most notable shift is the increase in the contribution rate to 15% of your Monthly Salary Credit (MSC), alongside expanded MSC brackets and a new structure for how contributions are allocated. These reforms are part of a broader effort to provide more secure retirement, disability, and death benefits.
Let’s break down what’s changing, how it affects each category of members, and what you need to do to stay compliant and maximize your future claims.
What’s New in the SSS Contribution Table 2025?
Beginning January 2025, the SSS has implemented the following adjustments to the contribution structure:
- New Contribution Rate: 15% of Monthly Salary Credit (MSC)
- Minimum MSC: PHP 5,000
- Maximum MSC: PHP 35,000
- Higher Incomes Contribute to MPF: Salaries over PHP 20,000 now have excess contributions directed to the Mandatory Provident Fund (MPF)
These new rates apply across all member types, including private employees, employers, household workers, self-employed individuals, and voluntary contributors.
The table below gives you a clearer idea of how contributions are now calculated:
| Monthly Salary Range | MSC | Employer Share | Employee Share | EC (Employer) | Total Contribution |
|---|---|---|---|---|---|
| ₱5,000 – ₱5,249.99 | ₱5,000 | ₱500.00 | ₱250.00 | ₱10.00 | ₱760.00 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | ₱1,000.00 | ₱500.00 | ₱10.00 | ₱1,510.00 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱2,000.00 | ₱1,000.00 | ₱30.00 | ₱3,030.00 |
| ₱25,750 – ₱26,249.99 | ₱26,000 | ₱2,600.00 | ₱1,300.00 | ₱30.00 | ₱3,930.00 |
| ₱30,750 – ₱31,249.99 | ₱31,000 | ₱3,100.00 | ₱1,550.00 | ₱30.00 | ₱4,680.00 |
| ₱34,750 and above | ₱35,000 | ₱3,000.00 | ₱1,500.00 | ₱30.00 | ₱5,280.00 |
The EC (Employees’ Compensation) Program continues to be covered solely by the employer.
How Are Contributions Shared Between Employers and Employees?
For employed individuals, contributions are split between the employer and the employee, making the system more manageable for workers. Typically, the employer shoulders two-thirds of the total contribution while the employee contributes one-third.
Here are two examples:
- At an MSC of PHP 10,000, the employer pays PHP 1,000 and the employee contributes PHP 500.
- At the maximum MSC of PHP 35,000, the employer contributes PHP 3,000 and the employee adds PHP 1,500.
This balanced approach ensures that employees get full social security protection without bearing the entire financial burden.
SSS Contributions for Household Employers and Domestic Workers
Household employers must also comply with the updated rates. If you employ a domestic helper, caregiver, or similar worker, the new SSS table applies to you.
| MSC | Employer Share | Employee Share | Total Contribution |
|---|---|---|---|
| ₱5,000 | ₱500 | ₱250 | ₱750 |
| ₱10,000 | ₱1,000 | ₱500 | ₱1,500 |
| ₱20,000 | ₱3,000 | ₱1,000 | ₱4,000 |
| ₱35,000 | ₱4,000 | ₱1,250 | ₱5,250 |
Employers must remit these payments monthly to ensure workers are properly covered.
What About Self-Employed and Voluntary Members?
If you’re self-employed or voluntarily paying into SSS, you’ll be responsible for the entire 15% contribution on your own. The benefit, however, is access to full social security protection, including maternity, retirement, and disability coverage.
| Monthly Salary Range | MSC | SS Contribution | EC Contribution | Total Contribution |
|---|---|---|---|---|
| ₱5,000 – ₱5,249.99 | ₱5,000 | ₱750.00 | ₱10.00 | ₱760.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | ₱2,400.00 | ₱30.00 | ₱2,430.00 |
| ₱34,750 and above | ₱35,000 | ₱5,250.00 | ₱30.00 | ₱5,280.00 |
Those earning above PHP 20,000 will have excess contributions directed to the MPF, providing a long-term savings boost for retirement.
SSS for Non-Working Spouses and Voluntary Members
Non-working spouses and voluntary contributors (not engaged in business or employment) follow the same contribution structure as self-employed members but are not required to contribute to the EC program.
| Monthly Salary Range | MSC | Total Contribution |
|---|---|---|
| ₱5,000 – ₱5,249.99 | ₱5,000 | ₱750.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | ₱2,400.00 |
| ₱34,750 and above | ₱35,000 | ₱5,250.00 |
This ensures that even those not formally employed have access to retirement and disability protection through voluntary participation.
How Do Contributions Translate into Benefits?
Higher contributions mean greater benefits. Here’s how your updated contributions work for you:
- Retirement Benefits: Your future pension is based on the average MSC and the total number of years you’ve contributed. Higher MSC means higher monthly pension after retirement.
- Disability Benefits: If you become permanently disabled, SSS provides financial support. A higher contribution history leads to more substantial aid.
- Maternity Benefits: For female contributors, SSS pays a fixed amount during maternity leave. Eligibility and benefit size depend on contribution history.
- Death Benefits: These are paid to beneficiaries when a contributing member passes away.
Paid in Advance? Here’s What You Need to Do
If you’ve prepaid your contributions before January 2025 using the old MSC brackets, adjustments are needed:
- If you paid under the old minimum MSC of PHP 4,000, you must pay an additional PHP 190 per month to align with the new minimum of PHP 5,000.
- If you prepaid above PHP 4,000, you can choose to top up the difference to maintain your preferred MSC, or allow the payment to default to a lower bracket.
These steps are crucial to ensure your contributions are properly recorded and you continue to build accurate benefit entitlements.
FAQs
What is the new contribution rate in 2025?
The rate has increased to 15% of your Monthly Salary Credit (MSC) across all member categories.
What is the new minimum and maximum MSC?
The minimum MSC is now PHP 5,000, while the maximum is PHP 35,000.
How does the MPF affect me?
If your income exceeds PHP 20,000, your extra contributions will go into the Mandatory Provident Fund, which builds additional savings for retirement.
Do voluntary members have to contribute to the EC program?
No, voluntary members and non-working spouses are exempt from EC contributions.
Will my benefits increase with the new contribution rates?
Yes, higher contributions result in greater benefit amounts for retirement, disability, maternity, and death benefits.
Can I continue using old contribution forms?
Only if the MSC matches the new table. Otherwise, you’ll need to adjust or use updated forms provided by the SSS.
What if I paid in advance using the old MSC?
You must pay the difference based on the new MSC rates to ensure your contributions are credited correctly.
How do I check my current contribution status?
Use the My.SSS portal to review your contribution history and confirm updates under the 2025 table.
Click here to know more.
Aanchal is a passionate writer with a keen interest in storytelling, content creation, and creative expression. She enjoys exploring diverse topics and crafting engaging narratives that captivate readers.