SSS Contribution Table 2025 – Both Employers and Employees

In the Philippines, employers and employees have been paying the new SSS contribution since January 2025. If you have been paying the contribution, you may have noticed the increase in contribution rates recently.

SSS Contributions for 2025 have undergone the following notable changes:

  • As of July 25, 2012, the maximum salary credit (MSC), has been raised up to Thirty-Five Thousand Pesos (₱35,000.00). It is the maximum cap for your salary. If you have more, then your contribution is restricted to this maximum limit.
  • Minimum Secondary Contribution (MSC) is set at Five Thousand Pesos (₱5,000.00), so if your salary falls below this amount, you will contribute for an abbreviated period.
  • As a result of the Mandatory Provident Fund, additional monetary benefits are now available.
  • The contribution rate has been increased by 15%.

SSS Contribution Table for All Business Employers and Employees 2025

Range of Compensation Monthly Salary Credit Amount of Contributions Total
Regular SS/EC MPF Total Employer Employee
GR.SS EC Total GR.SS EC Total
BELOW 5,2505,00005,000500105102500250760
5,250 – 5,749.995,50005,500550105602750275835
5,750 – 6,249.996,00006,000600106103000300910
6,250 – 6,749.996,50006,500650106603250325985
6,750 – 7,249.997,00007,0007001071035003501,060
7,250 – 7,749.997,50007,5007501076037503751,135
7,750 – 8,249.998,00008,0008001081040004001,210
8,250 – 8,749.998,50008,5008501086042504251,285
8,750 – 9,249.999,00009,0009001091045004501,360
9,250 – 9,749.999,50009,5009501096047504751,435
9,750 – 10,249.9910,000010,0001,000101,01050005001,510
10,250 – 10,749.9910,500010,5001,050101,06052505251,585
10,750 – 11,249.9911,000011,0001,100101,11055005501,660
11,250 – 11,749.9911,500011,5001,150101,16057505751,735
11,750 – 12,249.9912,000012,0001,200101,21060006001,810
12,250 – 12,749.9912,500012,5001,250101,26062506251,885
12,750 – 13,249.9913,000013,0001,300101,31065006501,960
13,250 – 13,749.9913,500013,5001,350101,36067506752,035
13,750 – 14,249.9914,000014,0001,400101,41070007002,110
14,250 – 14,749.9914,500014,5001,450101,46072507252,185
14,750 – 15,249.9915,000015,0001,500101,51075007502,260
15,250 – 15,749.9915,500015,5001,550101,56077507752,335
15,750 – 16,249.9916,000016,0001,600301,63080008002,430
16,250 – 16,749.9916,500016,5001,650301,68082508252,505
16,750 – 17,249.9917,000017,0001,700301,73085008502,580
17,250 – 17,749.9917,500017,5001,750301,78087508752,655
17,750 – 18,249.9918,000018,0001,800301,83090009002,730
18,250 – 18,749.9918,500018,5001,850301,88092509252,805
18,750 – 19,249.9919,000019,0001,900301,93095009502,880
19,250 – 19,749.9919,500019,5001,950301,98097509752,955
19,750 – 20,249.9920,000020,0002,000302,0301,00001,0003,030
20,250 – 20,749.9920,00050020,5002,000302,0801,000251,0253,105
20,750 – 21,249.9920,0001,00021,0002,0001002,1001,000501,0503,150
21,250 – 21,749.9920,0001,50021,5002,0001502,1501,000751,0753,225
21,750 – 22,249.9920,0002,00022,0002,0002002,2001,0001001,1003,300
22,250 – 22,749.9920,0002,50022,5002,0002502,2501,0001251,1253,375
22,750 – 23,249.9920,0003,00023,0002,0003002,3001,0001501,1503,450
23,250 – 23,749.9920,0003,50023,5002,0003502,3501,0001751,1753,525
23,750 – 24,249.9920,0004,00024,0002,0004002,4001,0002001,2003,600
24,250 – 24,749.9920,0004,50024,5002,0004502,4501,0002251,2253,675
24,750 – 25,249.9920,0005,00025,0002,0005002,5001,0002501,2503,750
25,250 – 25,749.9920,0005,50025,5002,0005502,5501,0002751,2753,825
25,750 – 26,249.9920,0006,00026,0002,0006002,6001,0003001,3003,900
26,250 – 26,749.9920,0006,50026,5002,0006502,6501,0003251,3253,975
26,750 – 27,249.9920,0007,00027,0002,0007002,7001,0003501,3504,050
27,250 – 27,749.9920,0007,50027,5002,0007502,7501,0003751,3754,125
27,750 – 28,249.9920,0008,00028,0002,0008002,8001,0004001,4004,200
28,250 – 28,749.9920,0008,50028,5002,0008502,8501,0004251,4254,275
28,750 – 29,249.9929,0009,00029,0002,0009002,9001,0004501,4504,350
29,250 – 29,749.9929,5009,50029,5002,0009502,9501,0004751,4754,425
29,750 – 30,249.9930,00010,00030,0002,0001,0003,0001,0005001,5004,500
30,250 – 30,749.9930,50010,50030,5002,0001,0503,0501,0005251,5254,575
30,750 – 31,249.9931,00011,00031,0002,0001,1003,1001,0005501,5504,650
31,250 – 31,749.9931,50011,50031,5002,0001,1503,1501,0005751,5754,725
31,750 – 32,249.9932,00012,00032,0002,0001,2003,2001,0006001,6004,800
32,250 – 32,749.9932,50012,50032,5002,0001,2503,2501,0006251,6254,875
32,750 – 33,249.9933,00013,00033,0002,0001,3003,3001,0006501,6504,950
33,250 – 33,749.9933,50013,50033,5002,0001,3503,3501,0006751,6755,025
33,750 – 34,249.9934,00014,00034,0002,0001,4003,4001,0007001,7005,100
34,250 – 34,749.9934,50014,50034,5002,0001,4503,4501,0007251,7255,175
34,750 – OVER35,00015,00035,0002,0001,5003,5001,0007501,7505,250

Source: SSS Employees and Employers Contribution Table

You might find it difficult to take in all of the information on the SSS Contribution table at once. However, for now, just focus on the Rage of Compensation (first column), where you will find your salary. The last column shows your total contribution – employer’s (ER) and employee’s (EE).

On the table, we use the following terms:

  • *ER stands for Employer’s Contribution
  • *EE stands for Employee’s Contribution
  • *EC means Employee’s Compensation (This program assists workers who suffer work-related illness or injury, resulting in their disability or death.)

The entire details of the compensation range will be highlighted when you hover over the row for the compensation range you want to review.

What You Need to Know

Starting January 1, 2025, the Social Security System (SSS) in the Philippines implemented key updates to ensure fund sustainability and enhanced benefits—stemming from Republic Act No. 11199 (Social Security Act of 2018).

Key Updates:

  • Total Contribution Rate: Increased from 14% to 15% of the Monthly Salary Credit (MSC).
  • For Employed Members: Breakdown:
  • Employer: 10% (up from 9.5%)
  • Employee: 5% (up from 4.5%)
  • MSC Range Expanded:
  • Minimum: ₱5,000 (up from ₱4,000)
  • Maximum: ₱35,000 (up from ₱30,000)

How to Read the Table

  • Find Your Range of Compensation — e.g., ₱24,750 to ₱25,249.99
  • Locate the MSC — usually rounded, e.g., ₱25,000
  • Check Employer & Employee Breakdown
  • Employer’s share includes SSS + EC (₱30 if MSC ≥ ₱15,000)
  • Employee’s share is calculated separately
  • Total Contribution — ensures accurate monthly payroll deductions and filings

Sample Calculation:

  • MSC: ₱20,000
  • Employer’s Share: ₱2,030 (SSS + ₱30 EC)
  • Employee’s Share: ₱1,000