SSS Contribution Table 2025: New Rates and How to Compute for Your Employees

June 24, 2025

As business owners and managers, paying government-mandated contributions like SSS is legally required. You must understand how to compute and remit these payments on time properly. As the Social Security System (SSS) rolls out a new contribution rate in 2025, now is the perfect time to stay updated on the latest changes.

Let’s review the updates and the new SSS Contribution Table for 2025 to ensure your payroll processes are accurate and up to date.

What Changed in the 2025 SSS Contribution Schedule?

Starting January 1, 2025, the SSS contribution rate increased from 14% to 15%. This is in line with Republic Act No. 11199 (the Social Security Act of 2018), which mandates gradual increases in contributions every few years. This new rate applies to all employees covered by SSS, including household workers.

Key Updates for Employers in 2025:

New Contribution Rate: 15% of the employee’s Monthly Salary Credit (MSC)
Employer’s Share: 10%
Employee’s Share: 5%
Updated MSC Range: From ₱5,000 (min) to ₱35,000 (max)
Additional EC Contribution (Employer only):
- ₱10 for MSCs below ₱15,000
- ₱30 for MSCs ₱15,000 and above

This change in the contribution rate directly affects your payroll computations. If you don’t update your system or process accordingly, you risk underpaying or overpaying, leading to penalties, employee dissatisfaction, or audit issues.

2025 SSS Contribution Table for Employers and Employees

Here is the full table from the Official SSS website:

This table can seem overwhelming, especially since you must apply it to numerous employees. We offer professional payroll outsourcing services to help businesses pay accurate contributions and streamline the process.

But for now, let’s look at each column in the table to understand it better:

Range of Compensation: This refers to the employee’s actual monthly salary or wage range. SSS uses this range to determine which Monthly Salary Credit (MSC) applies. Even if two employees earn slightly different amounts, they’ll have the same MSC and contribution rates if they fall within the same range.
Monthly Salary Credit (MSC): This is the standardized amount set by the SSS that corresponds to the employee’s compensation range. The MSC is the basis for computing contributions, not the exact salary. For example, a salary of ₱18,250 may fall under an MSC of ₱19,000. You’ll use ₱18,500 for your computations.
- Regular Social Security (SS)/Employees’ Compensation (EC): Amount used for computing the Regular SS and EC columns in the Amount of Contributions category.
- Mandatory Provident Fund (MDF): The Amount used for computing the MDF columns in the Amount of Contributions category.
- Total: Used to compute the total contribution of Regular SS and MDF (not including EC).
Employer Share (10%): The portion that the employer must pay.
- Regular SS Program: The regular SSS contribution is calculated as 10% of the MSC (up to ₱20,000).
- MDF: For MSCs above ₱20,000, any amount beyond that goes into MDF. This is also calculated at 10%.
- EC: This is a separate contribution paid only by the employer to fund work-related benefits for sickness, disability, or death. It’s a fixed amount—₱10 for lower salary brackets and ₱30 for MSCs ₱15,000 and above.
Employee Share (5%): The portion of the regular SSS contribution that the employee pays through salary deduction.
- Regular SS: This is 5% of the MSC up to ₱20,000.
- MDF: Contributions above that threshold are handled under the MDF structure. This is also calculated at 5%.

How We Compute Contributions in 2025

To correctly compute each employee’s SSS contribution:

Determine the employee’s monthly salary.
- Round to the appropriate Monthly Salary Credit (MSC) bracket. Minimum is ₱5,000; maximum is ₱35,000.
Apply the 15% rate for Regular SS and (if applicable) MDF:
- 10% charged to the employer
- 5% withheld from the employee
Add the EC Contribution (paid by employer only):
- ₱10 if MSC is below ₱15,000
- ₱30 if MSC is ₱15,000 and above
Total contribution = Employer share + Employee share + EC

Example Scenario:
An employee earning ₱40,000/month (capped at ₱35,000 MSC):

Regular SSS (based on ₱20,000 MSC)
• Employer share = ₱2,000
• Employee share = ₱1,000
MDF (on excess ₱15,000 → ₱35,000 – ₱20,000):
• Employer share = ₱1,500 (10% of ₱15,000)
• Employee share = ₱750 (5% of ₱15,000)
EC = ₱30 (paid by employer only)
Total contribution = ₱5,280
• Employer pays: ₱2,000 (regular) + ₱1,500 (MDF) + ₱30 (EC) = ₱3,530
• Employee pays: ₱1,000 (regular) + ₱750 (MDF) = ₱1,750

We deduct ₱1,750 from the employee’s salary and remit a total of ₱5,280 to SSS—₱3,530 of which comes from the employer.

Note: Even though the employee earns ₱40,000/month, the MSC is capped at ₱35,000, which is the highest bracket for SSS contributions in 2025.

How to Remit SSS Contributions in 2025

Starting in 2025, all SSS payments will require a Payment Reference Number (PRN) generated through your My.SSS Employer account.

Log in to your My.SSS Employer Account.
Go to the Official SSS Website and access your company profile using your employer credentials.
Generate a Payment Reference Number (PRN).
Under the Contributions section, select the applicable period, number of employees, and contribution details. The system will generate a PRN and Statement of Account (SOA).
Choose a payment channel.
Use one of the SSS-accredited channels listed below to settle your payments.
Make your payment before the deadline.
Contributions must be paid on time to avoid penalties and ensure continuous employee benefits coverage. The due date is the last day of the month following the applicable month (e.g., January contributions are due by February 28). Payment is due on the next working day if the deadline falls on a Saturday, Sunday, or national holiday.
Keep the receipt and confirm posting.
Most platforms provide a digital confirmation. You can also view the official posting through your My.SSS dashboard.

Having to fill in accurate information and provide the required documents can be a challenge. Especially since the transition to electronic filing, direct assistance from the SSS has become more limited. Contact us for professional payroll services that simplify employee salary recording and contribution payments if you’re looking for assistance.

Accepted Payment Channels

You can make payments via the following:

SSS Branch Tellers
Accredited Banks (e.g., UnionBank, Security Bank, RCBC)
Online Channels: UnionBank Online, GCash, Maya (commonly used by SMEs)
Third-Party Collection Partners integrated with My.SSS

Final Thoughts

As business owners and payroll managers, it is your responsibility to your employees and the government to pay SSS contributions correctly. Understand the contribution table, compute the amounts, remit to the SSS, and stay informed of any new updates. Don’t hesitate to contact us for professional support. We can handle the process for you, so you don’t have to worry about inaccurate payments and penalties.

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