The Social Security System (SSS) in the Philippines has released the updated contribution table for 2025, effective January 2025, as mandated by Republic Act No. 11199 (Social Security Act of 2018). This final phase of contribution rate increases brings the total rate to 15%, up from 14% in 2024. The Monthly Salary Credit (MSC) ranges have been adjusted, with a minimum MSC of ₱5,000 and a maximum of ₱35,000 for most members, ensuring the SSS fund’s sustainability while enhancing benefits like retirement, disability, maternity, and more. Below, we detail the 2025 SSS Contribution Table for the five membership categories: Employer and Employee, Household Employer and Kasambahay/Household Employee, Land-Based OFW Members, Self-Employed Members, and Voluntary Members & Non-Working Spouses.
For the latest information, always refer to the official SSS Contribution Table on the SSS website: https://www.sss.gov.ph/sss-contribution-table/ , as rates and MSC ceilings may be subject to change.
1. Employer (ER) and Employee (EE)
For employed members, the 15% contribution rate is split between the employer (10%) and employee (5%). The MSC ranges from ₱5,000 to ₱35,000, with total monthly contributions between ₱760 and ₱5,280. Contributions exceeding an MSC of ₱20,000 up to ₱35,000 are allocated to the MySSS Pension Booster, a mandatory provident fund to enhance retirement savings.
Key Details:
- Minimum MSC: ₱5,000 (Total: ₱760; Employee: ₱250; Employer: ₱510)
- Maximum MSC: ₱35,000 (Total: ₱5,280; Employee: ₱1,750; Employer: ₱3,530)
- Employers must deduct the employee’s share from their salary and remit the total to SSS, ensuring payroll compliance.
View the January 2025 SSS Contribution Table for ER/EE
2. Household Employer (HR) and Kasambahay/Household Employee (HE)
Household employers and kasambahays (household employees) follow the 15% contribution rate, with the employer covering the larger share. The MSC ranges from ₱1,000 to ₱35,000, reflecting household workers’ income levels. Total contributions range from ₱160 to ₱5,280, with contributions above ₱20,000 (if applicable) allocated to the MySSS Pension Booster.
Key Details:
- Minimum MSC: ₱1,000 (Total: ₱160; Employee: ₱0; Employer: ₱160)
- Maximum MSC: ₱35,000 (Total: ₱5,280; Employee: ₱1,750; Employer: ₱3,530)
- Household employers must register kasambahays with SSS using the Household Employer Unified Registration Form.
View the January 2025 SSS Contribution Table for HR/HE
3. Land-Based OFW Members
Land-based Overseas Filipino Workers (OFWs) pay the full 15% contribution, with an MSC ranging from ₱8,000 to ₱35,000. Monthly contributions range from ₱1,200 to ₱5,250. Payments can be made via SSS-accredited channels using a Payment Reference Number (PRN) generated through the My.SSS portal or SSS Mobile App.
Key Details:
- Minimum MSC: ₱8,000 (Total: ₱1,200)
- Maximum MSC: ₱35,000 (Total: ₱5,250)
- OFWs should ensure timely payments to maintain eligibility for benefits like sickness, maternity, and retirement.
View the January 2025 SSS Contribution Table for Land-Based OFW Members
4. Self-Employed Members
Self-employed members, such as freelancers and entrepreneurs, cover the full 15% contribution based on their declared monthly earnings. The MSC ranges from ₱5,000 to ₱35,000, with contributions between ₱760 and ₱5,280. Members can choose their MSC within this range without proof of earnings.
Key Details:
- Minimum MSC: ₱5,000 (Total: ₱760)
- Maximum MSC: ₱35,000 (Total: ₱5,280)
- Use a PRN for payments and verify contribution postings via the My.SSS portal.
View the January 2025 SSS Contribution Table for Self-Employed Members
5. Voluntary Members & Non-Working Spouses
Voluntary members (former employees, self-employed, or OFWs with at least one contribution) and non-working spouses pay the full 15% contribution. The MSC ranges from ₱5,000 to ₱35,000, with contributions from ₱750 to ₱5,250. For non-working spouses, the MSC is based on 50% of the working spouse’s declared monthly income, rounded to the nearest higher MSC.
Key Details:
- Minimum MSC: ₱5,000 (Total: ₱750)
- Maximum MSC: ₱35,000 (Total: ₱5,250)
- Voluntary members select their MSC upon registration, and non-working spouses need a marriage certificate for initial registration.
View the January 2025 SSS Contribution Table for Voluntary Members & Non-Working Spouses
Why These Changes Matter
The 2025 contribution rate increase and MSC adjustments aim to secure the SSS fund’s longevity, projected to last until 2053, while improving member benefits. Regular contributions ensure access to loans and benefits like retirement pensions, maternity, and disability support. Members can download the official SSS Contribution Table PDF from the SSS website and use the My.SSS portal or SSS Mobile App to generate PRNs, check contributions, and manage payments.
For the latest updates and to download the official 2025 SSS Contribution Table, visit https://www.sss.gov.ph/sss-contribution-table/ . Stay informed, stay compliant, and maximize your SSS benefits for a secure future!
Disclaimer: Contribution rates and MSC ceilings are subject to change. Always verify details on the official SSS website or contact the SSS Hotline at 1455 or email usssaptayo@sss.gov.ph for assistance.