SSS Contribution Table 2025 Explained, Rates, Salary Credits, and Member Coverage

The Social Security System (SSS) of the Philippines provides financial protection to workers and their families through benefits for retirement, disability, maternity, sickness, and death. To fund these programs, contributions are collected based on a member’s Monthly Salary Credit (MSC), which acts as the benchmark for calculating both payments and eventual benefits.

In compliance with the Social Security Act of 2018 (Republic Act 11199), SSS contributions are periodically adjusted to ensure the fund’s sustainability. Starting January 1, 2025, the contribution rate rose to 15 % of the MSC, while the MSC range was widened to cover salaries from ₱5,000 up to ₱35,000. These adjustments directly affect all categories of SSS members, including employees, employers, self-employed individuals, voluntary members, and overseas Filipino workers (OFWs).

The updated SSS Contribution Table also incorporates the MySSS Pension Booster (MPF), a program applicable to higher MSC brackets, which provides members with additional savings for retirement and related contingencies. Alongside this, the Employees’ Compensation (EC) Program remains in place, providing separate protection against work-related injuries and illnesses, which employers fully fund.

Contribution Distribution in 2025

The latest contribution schedule requires a 15% payment based on the MSC. Of this total, 10% is remitted by the employer and 5% by the employee. This split applies to all employees in the private sector, while self-employed individuals, voluntary contributors, and non-working spouses are responsible for the complete 15%.

Employers also have the obligation to fund the EC Program, which is not deducted from the employee’s salary. The EC contribution is ₱10 for members with MSC up to ₱14,500 and ₱30 for those earning ₱15,000 and above. These amounts remain fixed regardless of further increases in contribution rates.

Expanded Salary Credit Range

The adjustment of the MSC range is designed to align contributions with present-day income levels. The minimum MSC for 2025 is ₱5,000, ensuring that even those earning at or below minimum wage remain covered. The maximum MSC ceiling has been raised from previous levels to ₱35,000, requiring higher earners to contribute more in line with their greater capacity to pay and to increase their future benefit entitlements.

Within this expanded range, a significant new element is the MySSS Pension Booster. This program takes effect on the portion of the MSC exceeding ₱20,000 up to ₱35,000, with contributions credited into an individual account. Funds accumulated under the MPF are designed to enhance benefits in the event of retirement, total disability, or death.

Member Categories and Specific Obligations

SSS contributions vary depending on the type of membership. The system ensures broad coverage by including not only employees in the formal sector but also individuals outside traditional employment.

Coverage Across Different Membership Groups

Employees in private firms contribute through a shared employer–employee arrangement.
Self-employed individuals, such as professionals and small business owners, cover the entire 15 % of their MSC.
Voluntary members and non-working spouses also remit the full contribution on their declared MSC.
Overseas Filipino workers (OFWs) must contribute based on a minimum MSC of ₱8,000, regardless of actual income abroad.

This framework ensures that all types of workers, whether in the Philippines or overseas, are included in the country’s social protection system.

Legal Basis and Long-Term Adjustments

The Social Security Act of 2018 (RA 11199) mandated a phased approach to contribution increases. Initially set at 11% in 2019, the rate has risen gradually, now reaching 15% in 2025. The law also introduced periodic adjustments to the MSC floor and ceiling to keep pace with wage trends.

These reforms were enacted to address actuarial studies that warned of the SSS fund’s possible depletion. With the current trajectory, the adjustments are expected to extend the fund’s life until 2054, ensuring coverage for millions of future retirees and beneficiaries.

Detailed Allocation of Contributions

The table shows how contributions are divided between the employer and employee in 2025:

Contribution Type
Employer Share
Employee Share
Additional Notes

Social Security (SS)
10 % of MSC
5 % of MSC
Applies to MSC ₱5,000–₱35,000

Employees’ Compensation (EC)
₱10 (MSC ≤ ₱14,500); ₱30 (MSC ≥ ₱15,000)
N/A
Entirely employer-funded

MySSS Pension Booster (MPF)
Shared with employee
Shared with employer
Applies only to MSC portion ₱20,000–₱35,000

Salary Credit Brackets and Coverage Levels

MSC Range (₱)
Total Contribution
EC Program
Pension Booster Applicability

5,000 – 14,500
15 % of MSC
₱10
Not applicable

15,000 – 20,000
15 % of MSC
₱30
Not applicable

20,000 – 35,000
15 % of MSC
₱30
Applicable on portions above ₱20,000

Additional Protection Programs

The SSS contribution system is not limited to basic retirement coverage. It also integrates separate benefit programs financed by specific contributions. The Employees’ Compensation Program, for example, provides support in cases of work-related sickness, disability, or death. On the other hand, the MySSS Pension Booster serves as a savings enhancement mechanism, ensuring higher retirement payouts for members who make larger contributions.

These additional programs are designed to complement the core SSS benefits, providing members with multi-layered protection throughout their working years and beyond.

The SSS Contribution Table for 2025 provides a comprehensive structure that covers all workers, whether formally employed, self-employed, voluntary, or working overseas. With the introduction of higher contribution rates, an expanded MSC ceiling, and the MySSS Pension Booster, the system continues to evolve in line with the Social Security Act of 2018.

Frequently Asked Questions (FAQs):
1. What is the contribution rate for SSS in 2025?

The total contribution rate is 15 % of the Monthly Salary Credit (MSC). Employers pay 10%, while employees contribute 5%.

2. What are the minimum and maximum MSCs for 2025?

The minimum MSC is ₱5,000, and the maximum MSC is ₱35,000, which is the basis for computing contributions.

3. Who pays the Employees’ Compensation (EC) contribution?

The employer fully pays the EC contribution. The rates are ₱10 for MSC up to ₱14,500 and ₱30 for MSC above ₱15,000.

4. What is the MySSS Pension Booster?

The MySSS Pension Booster applies to MSC amounts between ₱20,000 and ₱35,000. Contributions in this range are deposited into an individual account to enhance retirement, disability, and death benefits.

5. Are overseas Filipino workers required to contribute?

Yes, OFWs must contribute based on a minimum MSC of ₱8,000, regardless of actual income, and can contribute up to the ₱35,000 maximum MSC.