SSS Contribution Table 2025: Historical Rates and Advance Payments
Review the SSS rates for 2025 applicable months, including EC, household-worker shares and advance-payment adjustments. Use the current guide for new payments.
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Historical reference for 2025 applicable months. The SSS schedules effective January 2025 use a 15% SS plus Mandatory Provident Fund (MPF) rate, with Employees’ Compensation (EC) added for the categories covered by EC. This page explains those historical rates and the treatment of certain advance payments made before the new schedules started. For current payments, read the 2026 contribution reference.
The governing circulars are 2024-006 through 2024-010 in the SSS archive. Each was signed December 19, 2024, and specifies the applicable month of January 2025 for the new schedule. A year in an article title is not the payment date or permission to pay an old period today.
Match the category before comparing a receipt
| 2025 category | MSC range | Lowest SS + MPF | Lowest EC | Lowest combined remittance |
|---|---|---|---|---|
| Company employee | ₱5,000–₱35,000 | ₱750 | ₱10 employer-paid | ₱760 |
| Kasambahay | ₱1,000–₱35,000 | ₱150 | ₱10 employer-paid | ₱160 |
| Self-employed | ₱5,000–₱35,000 | ₱750 | ₱10 member-paid | ₱760 |
| Voluntary / non-working spouse schedule | ₱5,000–₱35,000 | ₱750 | None in schedule | ₱750 |
| Land-based OFW | ₱8,000–₱35,000 | ₱1,200 | None in schedule | ₱1,200 |
Sources: page 2 of circulars 2024-006, 2024-007, 2024-008, 2024-009 and 2024-010.
These minimum rows are not choices available regardless of earnings or coverage. The appropriate table and permitted MSC control the payment. For company employees, the split is 5% employee and 10% employer, plus employer-paid EC. EC is ₱10 below ₱15,000 MSC and ₱30 from that MSC.
At ₱25,000 MSC, for example, the employee share was ₱1,250, employer SS + MPF ₱2,500, and employer EC ₱30, for a ₱3,780 combined remittance. The employee should not mistake the combined figure for the payroll deduction.
Household and self-employed exceptions
For a kasambahay earning below ₱5,000 in actual monthly compensation, the household employer paid the entire contribution, including EC. At ₱4,999.99 compensation, MSC was ₱5,000 and the employer paid ₱760; the employee share was zero. At exactly ₱5,000 compensation, the same ₱760 split into ₱250 employee and ₱510 employer including EC. Circular 2024-007, page 2.
Self-employed members paid EC as well as the full 15%. Voluntary members did not have EC in their schedule. Consequently, at ₱35,000 MSC the self-employed remittance was ₱5,280, while the voluntary schedule was ₱5,250. Combining those two categories can make a historical payment look incorrectly overpaid or underpaid.
Our contribution calculator currently uses the same published 2025–2026 schedules and distinguishes these categories. It does not calculate historical penalties or decide whether SSS may accept a late payment.
Advance payments made before January 2025
The self-employed, voluntary/non-working spouse and land-based OFW circulars contain specific provisions for contributions already paid in advance for January 2025 onward using the preceding schedule. These provisions are not a general offer to fill any missing old month.
For self-employed and voluntary/non-working spouse members who prepaid at the old ₱4,000 minimum MSC, circulars 2024-008 and 2024-009 specify an additional ₱190 for each prepaid month to retain posting at the new ₱5,000 minimum. Without the adjustment, those advance payments are treated as ineffective contributions. For advances at an MSC other than that old minimum, the circulars describe either paying the corresponding increase to retain the MSC or posting at the applicable lower MSC. Circular 2024-008, section II.B; Circular 2024-009, section II.B.
For land-based OFWs prepaid at ₱8,000 MSC, circular 2024-010 specifies an ₱80 adjustment per prepaid month to retain posting at that minimum; otherwise, the advance payment is ineffective. For other MSCs, members may pay the corresponding increase to retain the MSC; otherwise, the circular provides for posting at the applicable lower MSC or treatment as ineffective contributions. Ask SSS which treatment applies to the actual advance payment. Circular 2024-010, section II.B.
If this describes your record, show SSS the original payment date, coverage months and receipts. Ask how those payments were actually posted and what correction remains available. This article does not promise that an adjustment can still be paid today.
Separate contributions from pension entitlement
MPF is already part of the 15% total on the MSC portion above ₱20,000. At ₱25,000 MSC, SS + MPF is ₱3,750, consisting of ₱3,000 regular SS and ₱750 MPF; do not add ₱750 again. Circular 2024-006, pages 2–3.
A contribution receipt also does not establish pension AMSC or credited years. Use the retirement calculation guide before entering verified records into the pension estimator. Keep the applicable month, payment date, contribution category and benefit reference period distinct.
Frequently asked questions
Is this the table for a payment I make today?
This is a historical explanation of 2025 applicable months. Use the current guide and the payment reference issued by SSS for a new payment; acceptance of past periods is a separate question.
Was the maximum ₱5,250 or ₱5,280?
₱5,250 was SS + MPF. Including EC, the maximum combined employee/household or self-employed remittance was ₱5,280. Voluntary and land-based OFW schedules did not include EC.
Can I pay the advance-payment adjustment for any missing month?
No. Those provisions concern qualifying advance payments already made under the previous schedule. Ask SSS about your actual posting and any available correction.