SSS Contribution Table 2025: Complete Guide for All Member Types
Complete 2025 SSS Contribution Table with 15% rate and MSC range P5,000-P35,000. Covers employees, OFWs, self-employed, kasambahay, and voluntary members.
The Social Security System (SSS) 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.
2025 SSS Contribution Rates at a Glance
| Rate Component | Percentage |
|---|---|
| Total Contribution Rate | 15% |
| Employee Share | 5% |
| Employer Share | 10% |
| MSC Range | ₱5,000 - ₱35,000 |
For the latest information, always refer to the official SSS Contribution Table.
1. Employer (ER) and Employee (EE) Contributions
For employed members, the 15% contribution rate is split between the employer (10%) and employee (5%). Contributions exceeding an MSC of ₱20,000 are allocated to the MySSS Pension Booster, a mandatory provident fund to enhance retirement savings.
Key Details
| Parameter | Amount |
|---|---|
| Minimum MSC | ₱5,000 |
| Minimum Total Contribution | ₱750 (Employee: ₱250, Employer: ₱500) |
| Maximum MSC | ₱35,000 |
| Maximum Total Contribution | ₱5,250 (Employee: ₱1,750, Employer: ₱3,500) |
Employer Responsibility: Deduct employee’s share from salary and remit the total contribution to SSS.
View Official ER/EE Contribution Table (Circular 2024-006)
2. Household Employer and Kasambahay Contributions
Household employers and kasambahays 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.
Key Details
| Parameter | Amount |
|---|---|
| Minimum MSC | ₱1,000 |
| Minimum Total Contribution | ₱150 (Employee: ₱50, Employer: ₱100) |
| Maximum MSC | ₱35,000 |
| Maximum Total Contribution | ₱5,250 |
Note: Household employers must register kasambahays with SSS using the Household Employer Unified Registration Form.
View Official Kasambahay Contribution Table (Circular 2024-007)
3. Land-Based OFW Member Contributions
Land-based Overseas Filipino Workers (OFWs) pay the full 15% contribution themselves since they have no Philippine-based employer.
Key Details
| Parameter | Amount |
|---|---|
| Minimum MSC | ₱8,000 |
| Minimum Contribution | ₱1,200 |
| Maximum MSC | ₱35,000 |
| Maximum Contribution | ₱5,250 |
Payment Method: Generate a Payment Reference Number (PRN) through My.SSS portal or SSS Mobile App.
View Official OFW Contribution Table (Circular 2024-010)
4. Self-Employed Member Contributions
Self-employed members (freelancers, entrepreneurs, professionals) pay the full 15% based on their declared monthly earnings. Members can choose their MSC within the range without proof of earnings.
Key Details
| Parameter | Amount |
|---|---|
| Minimum MSC | ₱5,000 |
| Minimum Contribution | ₱750 |
| Maximum MSC | ₱35,000 |
| Maximum Contribution | ₱5,250 |
View Official Self-Employed Contribution Table (Circular 2024-008)
5. Voluntary Members & Non-Working Spouses
Voluntary members and non-working spouses pay the full 15% contribution.
Who Qualifies as Voluntary Member?
- Former employees with at least one contribution
- Former self-employed or OFWs
- Non-working spouses of SSS members
Key Details
| Parameter | Amount |
|---|---|
| Minimum MSC | ₱5,000 |
| Minimum Contribution | ₱750 |
| Maximum MSC | ₱35,000 |
| Maximum Contribution | ₱5,250 |
For Non-Working Spouses: MSC is based on 50% of the working spouse’s declared monthly income, rounded to the nearest higher MSC.
View Official Voluntary Member Contribution Table (Circular 2024-009)
MySSS Pension Booster
For members with MSC above ₱20,000, a portion of contributions is allocated to the MySSS Pension Booster - a mandatory provident fund that enhances retirement savings beyond the regular SSS pension.
How to Pay SSS Contributions
- Generate PRN: Login to My.SSS Portal or SSS Mobile App
- Select Payment Period: Choose the month(s) you want to pay
- Pay via Accredited Channels:
- Banks (BDO, BPI, Metrobank, etc.)
- Payment centers (Bayad, SM, 7-Eleven)
- Online banking and e-wallets
Why the 2025 Rate Increase Matters
The contribution rate increase aims to:
- Secure SSS fund longevity (projected until 2053)
- Improve member benefits for retirement, disability, and death
- Maintain benefits like maternity, sickness, and loans
Frequently Asked Questions
When did the 15% rate take effect? The 15% contribution rate took effect in January 2025.
Is the 15% rate the final increase? Yes, this is the final phase of rate increases mandated by RA 11199.
What if my employer doesn’t remit my contributions? Report to SSS immediately. You can check your contribution history through My.SSS.
Can I pay higher than my actual salary? Self-employed and voluntary members can choose any MSC within the range.
For the latest updates, visit the official SSS website or call the SSS Hotline at 1455.