How to Use the Latest SSS Contribution Table for Employees

The Social Security System (SSS) plays an essential role in ensuring social protection for employees in the Philippines. Employers and HR professionals must stay updated with the latest SSS contribution table to compute and remit employee contributions accurately. In 2025, the SSS implemented a new contribution rate and Monthly Salary Credit (MSC) schedule in accordance with Republic Act No. 11199, or the Social Security Act of 2018. This article provides a guide on how to properly use the latest SSS contribution table for employees based on official SSS publications.

Official Basis of the 2025 SSS Contribution Table

According to the Social Security System (SSS) advisory and official circulars released in early 2025 (www.sss.gov.ph), the new contribution rate is set at 15% of the employee’s Monthly Salary Credit (MSC). This update is part of the gradual increase in contribution rates under the SSS Charter to strengthen the pension fund for future retirees.

The breakdown of the 15% rate is as follows:

• Employer share: 10%

• Employee share: 5%The updated schedule also includes the Employees’ Compensation (EC) contribution, which remains shouldered by the employer.

2025 SSS Contribution Table (Effective January 2025)

Below is the complete and updated SSS contribution table for 2025 as per official SSS guidelines:

Range of Compensation (₱)	Monthly Salary Credit (MSC)	Total Contribution (₱)	Breakdown (Employer + Employee + EC)
₱5,000	₱5,000	₱750	₱500 + ₱250 + ₱10
₱10,000	₱10,000	₱1,520	₱1,000 + ₱500 + ₱20
₱15,000	₱15,000	₱2,280	₱1,500 + ₱750 + ₱30
₱20,000	₱20,000	₱3,030	₱2,000 + ₱1,000 + ₱30
₱25,000	₱25,000	₱3,780	₱2,500 + ₱1,250 + ₱30
₱30,000	₱30,000	₱4,530	₱3,000 + ₱1,500 + ₱30
₱35,000	₱35,000 (Maximum MSC)	₱5,280	₱3,500 + ₱1,750 + ₱30

How to Compute SSS Contributions

To compute the SSS contribution correctly, follow these steps:

1. Determine the employee’s actual monthly salary.

2. Refer to the SSS contribution table to find the corresponding Monthly Salary Credit (MSC).

3. Apply the 15% rate to the MSC to get the total contribution.

4. Divide the total contribution between employer (10%) and employee (5%).

5. Add the EC contribution of ₱10 or ₱30 depending on the salary bracket (paid by employer only).

Example Computation

Example 1:

Salary = ₱20,000

• MSC = ₱20,000• Total Contribution = ₱3,030

• Employer share = ₱2,000• Employee share = ₱1,000

• EC = ₱30Thus, the total contribution remitted by the employer is ₱3,030.

Example 2:

Salary = ₱40,000

• MSC capped at ₱35,000 (maximum)

• Total Contribution = ₱5,280

• Employer share = ₱3,500• Employee share = ₱1,750

• EC = ₱30Thus, the total contribution remains ₱5,280 even if the salary exceeds ₱35,000.

Payment and Compliance

Employers must remit both their share and the employees’ share of contributions on or before the due dates set by the SSS. Payments should be made using a Payment Reference Number (PRN) generated through the My.SSS Employer Portal. Failure to pay on time results in penalties and possible delays in employees’ benefit claims.

Best Practices for Employers

• Always refer to the latest SSS circulars and advisories at www.sss.gov.ph.

• Update your payroll systems regularly to match the latest contribution schedule.

• Keep copies of PRNs, payment receipts, and remittance reports.

• Reconcile records monthly to ensure accuracy between employer and SSS postings.

How DV Consulting Inc. Can Help

DV Consulting Inc. provides end-to-end assistance with payroll management, SSS compliance, and contribution reporting. Our team of accounting and HR professionals ensures that all computations, remittances, and reconciliations are aligned with the latest SSS regulations.

We also offer training for HR and payroll staff to ensure consistent compliance with SSS, PhilHealth, and Pag-IBIG contributions.

The 2025 SSS contribution table ensures improved social protection for Filipino workers. Employers play a critical role in ensuring accurate computation and timely remittance of contributions. By following the official SSS guidelines and working with experts like DV Consulting Inc., businesses can ensure full compliance and safeguard their employees’ benefits.

Article created by:

Danhilson Vivo, CPA, REB, REA

President & CEO

DV Consulting