Quick answer

As of 1 August 2026, the general SSS contribution schedule effective January 2025 remains the current schedule published by the Social Security System. The contribution rate is 15% of the applicable Monthly Salary Credit (MSC), subject to the correct membership category and salary bracket.

For ordinary private-sector employees:

The employer pays 10% of the MSC.
The employee pays 5% of the MSC.
The employer separately pays the Employees’ Compensation (EC) contribution.
The minimum MSC is ₱5,000 and the maximum is ₱35,000.

Do not simply multiply take-home pay by 15%. First identify the member type, use the correct compensation or income basis, find the corresponding MSC in the official SSS contribution table effective January 2025, and then apply the proper shares.

The basic computation

For most categories:

Monthly SS contribution = applicable MSC × 15%

For an employee:

Employee deduction = MSC × 5% Employer SS share = MSC × 10%

The MSC is the contribution base assigned to a compensation bracket. It is not necessarily the employee’s exact salary.

For business employees, the brackets generally work this way:

Compensation below ₱5,250 uses the ₱5,000 MSC.
From ₱5,250, MSCs increase in ₱500 steps.
A compensation exactly at a midpoint moves to the higher MSC. For example, ₱14,750 falls under the ₱15,000 MSC.
Compensation of ₱34,750 or more uses the maximum ₱35,000 MSC.

Use gross monthly compensation recognized for SSS purposes, not net pay after taxes, loans, or other deductions. If compensation includes irregular allowances, commissions, bonuses, or non-cash remuneration, payroll should verify their treatment under SSS rules instead of assuming that every payslip item is included or excluded.

Quick reference for employees

Gross monthly compensation	MSC	Total SS contribution	Employee share	Employer SS share	EC paid by employer
Below ₱5,250	₱5,000	₱750	₱250	₱500	₱10
₱9,750–₱10,249.99	₱10,000	₱1,500	₱500	₱1,000	₱10
₱14,750–₱15,249.99	₱15,000	₱2,250	₱750	₱1,500	₱30
₱19,750–₱20,249.99	₱20,000	₱3,000	₱1,000	₱2,000	₱30
₱24,750–₱25,249.99	₱25,000	₱3,750	₱1,250	₱2,500	₱30
₱29,750–₱30,249.99	₱30,000	₱4,500	₱1,500	₱3,000	₱30
₱34,750 and above	₱35,000	₱5,250	₱1,750	₱3,500	₱30

The EC contribution is ₱10 for an MSC below ₱15,000 and ₱30 for an MSC of ₱15,000 or higher. It is not deducted from an employee or kasambahay. For self-employed members covered by EC, it is added to the amount they personally pay.

These selected rows are for illustration. Use the complete official table for salaries between them.

Determine the amount by membership type

Private-sector employee

Use the employee’s gross monthly compensation and find its bracket in the employer-and-employee schedule.

The employee cannot choose a lower MSC to reduce the deduction. The employer must deduct the prescribed 5% employee share and add its 10% share and the applicable EC contribution.

Example: An employee with gross monthly compensation of ₱18,000 falls under the ₱18,000 MSC.

Employee share: ₱18,000 × 5% = ₱900
Employer SS share: ₱18,000 × 10% = ₱1,800
EC contribution: ₱30
Total remitted by the employer: ₱2,730

Self-employed member

A self-employed member pays the entire 15% contribution, plus EC:

Amount payable = MSC × 15% + EC

The basis is the member’s declared monthly earnings, subject to the applicable bracket and the ₱5,000 minimum and ₱35,000 maximum MSCs.

Example: Declared monthly earnings of ₱18,000 correspond to an ₱18,000 MSC.

SS contribution: ₱18,000 × 15% = ₱2,700
EC contribution: ₱30
Total payable: ₱2,730

A self-employed member who earns no income in a particular month is generally not required to contribute for that month. The unpaid month will ordinarily remain a gap and may affect benefit or loan eligibility.

Members below age 55 may generally change their MSC within the permitted range. Those age 55 or older are subject to restrictions on increases, with limited exceptions. Check the member’s last posted MSC and current My.SSS-generated PRN before paying.

Voluntary member

A valid voluntary member generally pays:

Amount payable = chosen MSC × 15%

There is no EC contribution for a voluntary member. The current range is ordinarily ₱750 to ₱5,250 per month, corresponding to MSCs of ₱5,000 to ₱35,000.

A person cannot ordinarily begin SSS coverage by paying as a voluntary member. According to the SSS rules for voluntary members, the person must previously have been covered as an employee, self-employed member, or OFW and have at least one valid posted contribution.

For first-time voluntary coverage, the member may choose an MSC from the current schedule. Later changes are subject to SSS rules, including restrictions on MSC increases for members age 55 or older.

Non-working spouse

The initial basis is 50% of the working spouse’s declared monthly income. If the result is not an exact MSC in the schedule, use the immediately higher MSC, subject to the schedule’s minimum and maximum.

Example: If 50% of the working spouse’s declared income is ₱12,250, the immediately higher MSC is ₱12,500.

Contribution: ₱12,500 × 15% = ₱1,875

No EC contribution is added. Registration and eligibility requirements—including legal marriage and the working spouse’s recent contribution status—are explained on the official SSS non-working spouse page.

Land-based OFW

Land-based OFWs are treated similarly to self-employed members for contribution purposes but have a minimum MSC of ₱8,000. They personally pay 15% of the applicable MSC:

Minimum monthly contribution: ₱8,000 × 15% = ₱1,200
Maximum monthly contribution: ₱35,000 × 15% = ₱5,250

Their declared monthly overseas earnings remain the basis unless they make a new declaration, subject to the SSS rules on changing MSC. Bilateral social security agreements may affect coverage in particular countries, so an OFW covered by such an agreement should confirm the applicable arrangement with SSS.

Sea-based OFW

A sea-based OFW is treated as an employee. The manning agency is considered the employer for SSS purposes and deducts the employee share, adds the employer share, and remits the contribution. Sea-based OFWs should not use the land-based OFW table merely because they work abroad.

The official distinctions and payment rules are available on the SSS OFW member page.

Kasambahay or household employee

Kasambahays have a special lower-income schedule:

If monthly pay is below ₱5,000, the household employer shoulders the entire SS contribution and EC contribution.
If monthly pay is ₱5,000 or more, the 10% employer and 5% employee sharing applies.
For pay below the ordinary ₱5,000 minimum MSC, the kasambahay schedule starts at an MSC of ₱1,000.

Examples:

Kasambahay’s monthly pay	MSC	Household employer pays	Kasambahay pays	Total including EC
Below ₱1,250	₱1,000	₱160	₱0	₱160
₱4,250–₱4,749.99	₱4,500	₱685	₱0	₱685
₱4,750–₱4,999.99	₱5,000	₱760	₱0	₱760
₱5,000–₱5,249.99	₱5,000	₱510	₱250	₱760

The difference at exactly ₱5,000 is important: below that amount, the household employer pays the whole contribution; at ₱5,000 or more, the kasambahay begins paying the employee share.

Contributions above the ₱20,000 MSC

For an MSC above ₱20,000, part of the 15% contribution is allocated to the member’s mandatory provident-fund account, historically called WISP and now presented by SSS under its mandatory pension-savings program.

This is not an additional charge on top of the scheduled 15%. The official table already divides the required contribution between:

the regular Social Security program, based on an MSC up to ₱20,000; and
the Mandatory Provident Fund portion attributable to the MSC above ₱20,000, up to the ₱35,000 maximum.

Do not confuse this mandatory portion with an optional voluntary MySSS Pension Booster payment.

How to verify and pay the correct amount

Confirm the membership type. Determine whether the payment is for an employee, self-employed member, voluntary member, non-working spouse, land-based OFW, sea-based OFW, or kasambahay.
Identify the applicable month. Use the schedule in effect for that month. Do not apply the 2025 schedule to an earlier contribution period without checking the schedule then in force.
Determine the proper compensation or income basis. Employees use gross monthly compensation for SSS purposes. Self-employed and land-based OFW members use declared earnings. Voluntary members choose an allowed MSC. Non-working spouses use the special 50% rule.
Find the MSC in the official table. Do not substitute a generic online calculator for the controlling SSS bracket.
Apply the correct shares and EC. Check who legally shoulders each part.
Generate a Payment Reference Number. Individual payors can generate a PRN through My.SSS or the SSS Mobile App. Review the membership type, applicable period, MSC, and amount before paying.
Use a current accredited channel. Payment partners can change. Consult the official SSS payment information instead of relying on an old list.
Confirm posting. After payment, inspect the contribution record in My.SSS. A receipt proves payment, but the posted applicable month, membership type, and MSC must also be correct.

Payment deadlines

The ordinary schedules are:

Business employers: Monthly, generally no later than the last day of the month following the applicable month.
Household employers: Monthly or quarterly, generally by the last day of the month following the applicable month or quarter.
Self-employed, voluntary, and non-working spouse members: Monthly or quarterly, generally by the last day of the month following the applicable month or quarter.
Land-based OFWs: Contributions for January through September may be paid until 31 December of the same year. Contributions for October through December may be paid until 31 January of the following year.
Farmers, fisherfolk, and other qualified self-employed persons in the informal economy: SSS Circular No. 2022-028 allows a special flexible schedule covering any of the last 12 applicable months, subject to its conditions.

If a deadline falls on a Philippine weekend or holiday, payment may generally be made on the next working day. Disaster-related extensions or special programs apply only when covered by an SSS issuance.

Late individual payments ordinarily cannot be used simply to fill old contribution gaps. Even where a special rule permits payment for an earlier applicable month, a payment made within or after the semester of a contingency may not count toward eligibility for the related benefit.

Records and evidence to preserve

Keep readable copies of:

payslips and payroll registers;
employment contract, appointment papers, company ID, or proof of work;
records of commissions, allowances, and other compensation;
PRNs and official payment receipts;
screenshots or downloaded copies of posted My.SSS contributions;
bank, e-wallet, or collecting-partner transaction records;
employer contribution and collection reports;
emails or messages concerning salary, deductions, or missing remittances; and
for self-employed members or OFWs, records supporting declared earnings and membership status.

Compare the payslip deduction with the My.SSS posting regularly. A missing posting is easier to correct while payroll and payment records are still available.

Common mistakes

Using net pay instead of gross monthly compensation

Taxes, loans, absences, and other deductions may reduce take-home pay without reducing the proper SSS compensation base in the same way.

Multiplying the exact salary by 15% without finding the MSC

The contribution is computed from the assigned MSC, not necessarily the exact salary.

Charging the employee for the employer’s share or EC

An employer cannot shift its required share or the EC contribution to the employee. A household employer must also shoulder the complete contribution when a kasambahay earns below ₱5,000.

Using the wrong member category

Choosing “voluntary” while still employed, using the land-based OFW schedule for a sea-based OFW, or paying as voluntary without prior valid coverage can cause incorrect or void payments.

Confusing the mandatory provident-fund allocation with an optional payment

The mandatory portion for an MSC above ₱20,000 is already included in the scheduled 15%. An optional Pension Booster payment is separate.

Paying under the wrong applicable month

A successful payment is not necessarily a correct payment. Confirm the period shown on the PRN and in My.SSS.

Assuming missed months can always be back-paid

Retroactive payment is generally prohibited for individual members, except where a specific SSS rule allows it. Special permission does not necessarily make the payment count for a contingency that has already occurred.

Increasing the MSC without checking age-related restrictions

Members age 55 or older may be limited in how often and by how many brackets they can increase their MSC, subject to specific exceptions.

When assistance is urgent

Contact SSS promptly when:

an employer deducted a contribution but it remains unposted;
the posted MSC is lower than the employee’s proper salary bracket;
an employer asks an employee or kasambahay to shoulder the employer share;
the wrong SS number, membership type, or applicable month was used;
a maternity, sickness, disability, unemployment, retirement, or death contingency has occurred or is approaching;
a payment deadline is about to expire;
a PRN shows an unexpected amount or will not accept the correct period; or
SSS sends an assessment or demand letter.

An employee may report non-remittance or underreporting to an SSS branch and should bring proof of employment, compensation, deductions, and My.SSS postings. Employers face unpaid contributions and a 2% monthly penalty from the due date until full payment, as well as possible damages and criminal exposure under the Social Security Act.

Employer non-remittance does not automatically erase a covered employee’s statutory entitlement, but delayed or incomplete records can complicate a claim. Seek immediate SSS assistance when a benefit claim is pending.

SSS may be contacted through hotline 1455, email usssaptayo@sss.gov.ph, or an SSS branch.

Frequently asked questions

Is the SSS contribution 15% of my salary?

It is 15% of the applicable MSC, not always 15% of the exact salary. For an employee, only 5% is deducted from pay; the employer pays the other 10%.

What is the maximum employee deduction?

Under the current general schedule, the maximum employee SS share is ₱1,750 per month, based on the ₱35,000 maximum MSC. EC is paid by the employer.

What is the minimum contribution?

It depends on membership type:

Business employee, self-employed, voluntary, or non-working spouse: generally based on at least a ₱5,000 MSC.
Land-based OFW: based on at least an ₱8,000 MSC.
Kasambahay: the special schedule may start at a ₱1,000 MSC.

The amount actually paid also depends on who shoulders the contribution and whether EC applies.

Can an employee choose a higher MSC?

Not while contributions arise from compulsory employment. The MSC follows the employee’s reportable compensation bracket. Optional retirement savings are handled separately.

Can a voluntary member choose any amount?

A voluntary member chooses an MSC allowed by the current schedule, not an arbitrary peso amount. Later changes may be restricted, particularly for members age 55 or older.

Why is my employer’s total remittance higher than 15%?

The employer may also be paying EC, which is separate from the 15% SS contribution.

What if my salary changes during the month?

The employer should compute the contribution using the proper gross monthly compensation for the applicable period. If payroll treatment is unclear because of partial-month work, irregular earnings, or multiple payroll periods, request the computation and confirm it against the official table.

Can I pay missed voluntary contributions from years ago?

Generally, no. Missed months remain gaps unless a specific current SSS rule applies. Do not pay an old month merely because a collecting channel appears willing to accept money; secure the correct PRN or written SSS guidance first.

Official legal and administrative sources

Disclaimer

This article provides general Philippine legal information, not legal advice or an official SSS assessment. The correct contribution can depend on membership status, compensation records, declared earnings, applicable period, previous postings, and special SSS issuances. Sources and the current general schedule were checked as of 1 August 2026. Confirm case-specific amounts through the official SSS table, My.SSS-generated PRN, or SSS itself.