Most Filipino workers and business owners need to understand the updated SSS contribution rates that took effect in January 2025. You’ll find changes in the contribution structure, including adjustments to the contribution rate from 14% to 15%, increased salary credit brackets, and modifications to the Mandatory Provident Fund. Whether you’re an employee checking your payroll deductions or an employer calculating contributions, this table will help you determine the exact amounts for Social Security, Employee’s Compensation, and Provident Fund contributions.
SSS Contribution Table for Employed Members 2025
| Range of Compensation | Monthly Salary Credit | Social Security | Employee’s Compensation | Mandatory Provident Fund | Total Contribution | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ER | EE | TOTAL | ER | EE | TOTAL | ER | EE | TOTAL | ER | EE | TOTAL | ||
| Below 5,250 | 5,000 | 500 | 250 | 750 | 10 | – | 10 | – | – | – | 510 | 250 | 760 |
| 5,250 – 5,749.99 | 5,500 | 550 | 275 | 825 | 10 | – | 10 | – | – | – | 560 | 275 | 835 |
| 5,750 – 6,249.99 | 6,000 | 600 | 300 | 900 | 10 | – | 10 | – | – | – | 610 | 300 | 910 |
| 6,250 – 6,749.99 | 6,500 | 650 | 325 | 975 | 10 | – | 10 | – | – | – | 660 | 325 | 985 |
| 6,750 – 7,249.99 | 7,000 | 700 | 350 | 1,050 | 10 | – | 10 | – | – | – | 710 | 350 | 1,060 |
| 7,250 – 7,749.99 | 7,500 | 750 | 375 | 1,125 | 10 | – | 10 | – | – | – | 760 | 375 | 1,135 |
| 7,750 – 8,249.99 | 8,000 | 800 | 400 | 1,200 | 10 | – | 10 | – | – | – | 810 | 400 | 1,210 |
| 8,250 – 8,749.99 | 8,500 | 850 | 425 | 1,275 | 10 | – | 10 | – | – | – | 860 | 425 | 1,285 |
| 8,750 – 9,249.99 | 9,000 | 900 | 450 | 1,350 | 10 | – | 10 | – | – | – | 910 | 450 | 1,360 |
Understanding the 2025 SSS Contribution Changes
Key Updates: Maximum and Minimum Contribution Rates
The 2025 SSS contribution structure introduced adjustments to both the ceiling and floor of contribution rates34. Your maximum Monthly Salary Credit increased from ₱30,000 to ₱35,000, representing a 17% jump that affects higher-earning employees. This ceiling adjustment means that if you earn ₱35,000 or more monthly, your contributions are now capped at the new maximum rate based on this higher threshold.
At the lower end, the minimum contribution base shifted to ₱5,000 MSC, so workers earning below this threshold contribute based on this minimum salary credit34. Your employee portion for the minimum bracket now stands at ₱250 monthly for Social Security alone, while your employer contributes ₱500, creating a total base contribution of ₱750 before considering the Employee’s Compensation and Mandatory Provident Fund components.
Impact of Legislative Changes on Contributions
The most significant legislative change affecting your contributions comes from the increase in the total contribution rate from 14% to 15%, with employers now contributing 10% and employees contributing 5%. This represents the final phase of adjustments under Republic Act 11199, which began in 2019. The Mandatory Provident Fund continues to activate once your salary exceeds ₱20,000 monthly, with contributions for amounts above this threshold allocated to individual MPF accounts.
These legislative adjustments maintain the Employee’s Compensation structure, with contributions remaining at ₱10 for salaries below ₱15,000 and ₱30 for higher compensation ranges. Your payroll calculations now require attention to these threshold amounts, as the increased contribution rate affects all salary brackets proportionally.
The cumulative effect of these changes means that all employees experience an increase in total contributions due to the rate adjustment from 14% to 15%, with the SSS projecting additional collections of approximately ₱51.5 billion in 2025.
Analysing the SSS Contribution Table
Monthly Salary Credit Ranges Breakdown
The 2025 SSS contribution structure operates on a tiered system with distinct salary brackets, each corresponding to specific Monthly Salary Credits that determine your contribution amounts. Your actual salary falls within a compensation range, but the system assigns a standardised MSC for calculation purposes. The minimum MSC increased from ₱4,000 to ₱5,000, while the maximum MSC rose from ₱30,000 to ₱35,000.
The most significant structural change occurs at the ₱20,000 threshold, where the Mandatory Provident Fund applies, creating a dual-tier system within the contribution table. Below this threshold, you’ll pay Social Security and Employee’s Compensation contributions, while higher earners face additional MPF allocations. The maximum MSC cap of ₱35,000 means that regardless of whether you earn ₱40,000 or ₱100,000 monthly, your SSS contributions remain fixed at the highest bracket amount.
Employer vs. Employee Contribution Dynamics
The contribution split maintains the employer advantage, with employers shouldering approximately 67% of the total SSS burden across all salary ranges. For Social Security contributions specifically, employers pay 10% while employees contribute 5% of the MSC under the new 2025 rates3. This 2:1 ratio remains consistent throughout all brackets, with the rate increase affecting both parties proportionally.
Employee Compensation represents the most employer-friendly aspect of the system, with companies bearing the full cost of EC contributions without any employee participation. The EC amount remains at ₱10 monthly for salaries below ₱15,000 and ₱30 monthly for higher earners, representing workplace injury and disability insurance that protects employees at zero direct cost to them.
This contribution structure creates predictable payroll costs for employers while keeping employee deduction rates lower from their take-home pay, though both parties now contribute more due to the rate increase from 14% to 15%.
Understanding Social Security Benefits
The Importance of Social Security in the Workforce
Social Security serves as the financial backbone for millions of Filipino workers, protecting them against life’s uncertainties. Your monthly contributions create a safety net that extends far beyond retirement, covering disability benefits, sickness benefits, maternity benefits, and death benefits for your beneficiaries. With over 40 million registered members nationwide, the SSS has disbursed substantial benefits over the past decade, demonstrating its role in maintaining economic stability for Filipino families.
Beyond individual protection, Social Security contributions fuel economic growth by creating an investment pool that supports infrastructure development and government securities. Your participation in the system helps maintain a stable workforce where employees can take calculated risks, change jobs, or start businesses knowing they have fundamental protections in place.
How Contributions Translate into Future Benefits
Your SSS contributions directly determine your future benefit amounts through a formula that considers your average monthly salary credit, total contribution months, and credited years of service. The system rewards long-term participation, with pension calculations favouring members who contribute for 30 years or more. The increased contribution rates in 2025 are projected to extend the SSS fund life until 2053, doubling the previous projection from 2032.
The three-pillar benefit structure provides coverage throughout your working life and beyond. Short-term benefits like sickness and maternity pay provide immediate financial relief, typically replacing 90% of your average daily salary credit for up to 120 days. Disability benefits offer long-term protection, with total disability pensions calculated similarly to retirement benefits but available regardless of age. Death benefits protect your family with a lump-sum payment plus monthly pensions for surviving spouses and dependent children.
The Mandatory Provident Fund component adds another layer to your retirement security, functioning as a defined contribution plan where your accumulated contributions plus investment earnings become available as a lump sum upon retirement. For higher-income earners contributing to this fund, the additional savings can significantly boost retirement resources, with ₱18.3 billion projected to flow into MPF accounts in 2025.
Employee Compensation Overview
Employee’s Compensation Benefits Overview
Employee’s Compensation (EC) operates as a separate insurance programme under the SSS umbrella, specifically designed to protect workers who suffer work-related injuries, illnesses, or death. Your EC contributions provide coverage for medical expenses, rehabilitation services, and income replacement benefits when workplace accidents occur. The programme covers a range of scenarios, from minor workplace injuries requiring medical attention to permanent disabilities that prevent you from returning to work.
The benefit structure includes daily income benefits equivalent to 90% of your average daily salary credit for temporary total disability, while permanent partial disability benefits are calculated based on the degree of impairment. For families facing the loss of a breadwinner due to work-related incidents, EC provides survivor benefits, including monthly pensions for dependents and educational assistance for children. The 2025 contribution table maintains EC rates of ₱10 for salaries below ₱15,000 and ₱30 for higher compensation ranges, with employers bearing the full cost of these contributions.
Employer Obligations and Employee Rights
Employers must shoulder the complete EC contribution amount without any deduction from your salary, making this benefit entirely employer-funded. Your employer also carries the responsibility to report workplace accidents within five days of occurrence and assist in filing EC claims with the SSS. This includes providing necessary documentation such asthe employer’s reports of accident or illness, medical certificates, and supporting evidence to substantiate your claim.
Your rights as an employee include immediate access to medical care for work-related injuries without waiting for claim approval, and the assurance that EC benefits are provided in addition to your regular SSS benefits. You can receive both sickness benefits from regular SSS contributions and EC benefits simultaneously if your condition qualifies under both programmes. The law also protects you from employer retaliation when filing legitimate EC claims, and you have the right to appeal SSS decisions through their grievance mechanisms if your claim is initially denied.
Beyond the basic coverage, you should understand that EC benefits extend to occupational diseases that develop over time due to workplace conditions, not just sudden accidents. The programme also covers injuries that occur during company-sponsored activities, travel for business purposes, and even some off-site work assignments.
Mandatory Provident Fund: A New Paradigm
What is the Mandatory Provident Fund?
The Mandatory Provident Fund (MPF) represents a significant addition to the Philippine social security system, operating as a savings mechanism alongside your regular SSS contributions. Unlike traditional SSS benefits that follow a defined benefit structure, the MPF functions as a defined contribution plan where your accumulated funds directly determine your future benefits. This fund applies to employees earning above ₱20,000 monthly, with contributions for amounts exceeding this threshold allocated to individual MPF accounts.
Your MPF contributions accumulate in an individual account that earns investment returns over time, similar to private retirement funds but with government oversight and guarantees. The fund becomes accessible when you reach retirement age, become permanently disabled, or in the event of death, when beneficiaries can claim the accumulated amount. The 2025 changes allocate approximately ₱18.3 billion to MPF accounts, representing 35% of the additional collections from the rate increase.
How It Enhances Employee Financial Security
The MPF significantly amplifies your retirement income potential by creating a second layer of benefits beyond standard SSS pensions. While regular SSS contributions provide a fixed monthly pension based on predetermined formulas, your MPF account grows according to actual investment performance and contribution amounts. The increased maximum MSC to ₱35,000 means higher earners can now accumulate more substantial MPF balances over their careers.
This dual-benefit system addresses the adequacy gap that many retirees face when relying solely on SSS pensions. Your MPF serves as a portable benefit that follows you throughout your career, regardless of employer changes, and provides flexibility in how you access these funds during retirement. The fund also offers partial withdrawal options for specific circumstances, giving you greater control over your financial planning compared to traditional pension systems.
Beyond retirement planning, the MPF creates a safety net for unexpected life events while maintaining your standard SSS disability and death benefits. The accumulated fund provides immediate financial support to your beneficiaries, offering peace of mind that extends beyond monthly pension payments.
Practical Steps for Employers and Employees
Understanding the New Contribution Structure
Start by identifying your exact salary range in the contribution table to determine your new monthly obligations under the 2025 rates. The increase from 14% to 15% affects all salary brackets proportionally, with employers now contributing 10% and employees contributing 5% of the Monthly Salary Credit3. Payroll administrators must update their systems to accommodate the adjusted contribution rates while maintaining the three-tier structure, which includes Social Security, Employees’ Compensation, and the Mandatory Provident Fund.
The system automatically caps contributions at the maximum Monthly Salary Credit of ₱35,000, meaning employees earning above this amount will have the same SSS deductions as those earning exactly ₱35,0005. The minimum MSC increase to ₱5,000 affects lower-income workers, ensuring they contribute based on this higher threshold even if their actual salary falls below this amount34.
Compliance and Understanding Liabilities
Employers face increased financial responsibility under the 2025 structure due to both the rate increase and the higher maximum MSC. Your HR department must verify that employees ‘ compensation amounts are correctly calculated – ₱10 for salaries below ₱15,000 and ₱30 for higher brackets – as these amounts remain entirely employer-funded. Late payments now carry higher penalties due to increased contribution amounts, making timely remittance more financially significant than before.
Double-check your payroll calculations against the official SSS table monthly, as misclassification of salary ranges can result in underpayment penalties. Document all contribution calculations and maintain detailed records of salary adjustments throughout the year, as mid-year raises can shift employees into higher contribution brackets. Establish a monthly reconciliation process comparing your payroll system outputs with the official SSS contribution table, and train your accounting staff to recognise the trigger points where Employee’s Compensation increases and where Mandatory Provident Fund contributions apply at the ₱20,000 salary threshold.
Common Misconceptions Debunked
Debunking Myths Surrounding SSS Contributions
Many employees believe that SSS contributions are simply deductions that reduce their take-home pay without providing tangible benefits. This misconception stems from the delayed nature of SSS benefits, where you don’t see immediate returns like you would with a savings account. The reality shows that your monthly contributions build a safety net that provides retirement pensions, disability benefits, death benefits for your beneficiaries, and even loans during emergencies. The 2025 rate increase to 15% is specifically designed to extend the fund life until 2053, ensuring long-term sustainability.
Another widespread myth suggests that higher earners don’t benefit proportionally from SSS contributions since the system caps contributions. However, the increase in the maximum MSC to ₱35,000 addresses this concern by allowing higher earners to contribute more and build larger benefit entitlements. Your contributions to the system create benefits that often exceed your total personal contributions when considering the employer matching and investment returns.
The Reality of Contributions vs. Actual Payouts
The mathematics behind SSS contributions reveals a system designed to provide long-term financial security rather than immediate profits. The increased contribution rate from 14% to 15% generates additional funding that directly supports benefit improvements and system sustainability. Your contributions don’t sit in an individual account earning interest; instead, they fund current retirees while building your benefit credits.
The SSS also provides immediate access to benefits like maternity leave payments, sickness benefits, and funeral grants, which many members utilise long before retirement. Additionally, the disability and death benefits protect your family’s financial future in ways that personal savings alone cannot match. The 2025 changes include provisions for calamity loans, with the SSS releasing ₱9.7 billion in such loans to over 500,000 members in 2024.
Beyond the basic pension formula, your SSS contributions also qualify you for the 13th-month pension, annual increases through pension adjustments, and access to salary loans at competitive interest rates. These additional benefits significantly improve the value proposition of your contributions, making the SSS system a social insurance programme rather than just a retirement savings plan.
The Future of SSS Contributions in the Philippines
Trends and Predictions for Future Contributions
The SSS system continues evolving towards higher contribution rates and expanded coverage, with the 2025 changes representing the completion of the multi-year implementation plan under Republic Act 111994. The contribution rate has now reached its target of 15%, marking the end of the gradual increases that began in 2019 when the rate was 12%. Future adjustments will likely focus on MSC threshold modifications and benefit improvements rather than rate increases.
Digital transformation will significantly reshape how you interact with SSS contributions, with automated salary reporting systems and real-time contribution tracking becoming standard practice. The SSS has indicated plans for service improvements in 2025, focusing on member experience and system upgrades. Additionally, the trend towards flexible work arrangements and gig economy growth will likely prompt new contribution categories specifically designed for freelancers, remote workers, and multiple-income earners.
Being Prepared for Legislative Changes Ahead
While the contribution rate increases under RA 11199 are now complete, legislative amendments may introduce new features or benefit improvements. The SSS has emphasised its commitment to universal inclusion through programmes like KaSSSangga Collect and E-Wheels for coverage of self-employed workers. You should monitor official SSS communications for announcements about benefit improvements or new programme offerings.
Your payroll systems and HR processes must remain adaptable to accommodate potential future changes, though the completion of the rate increase schedule provides more stability than in previous years. The SSS has indicated that 2025 priorities include service improvements and investment performance optimisation, suggesting a focus on operational efficiency rather than structural changes.
Proactive preparation involves regularly reviewing your contribution history through the My.SSS portal and checking that your salary reporting accurately reflects current compensation levels. The increased MSC thresholds mean that salary reporting accuracy is more important than ever, as discrepancies can result in significant under-contributions that affect future benefit calculations.
Understanding the SSS contribution table for 2025 is crucial for both employees and employers to properly calculate their monthly obligations and comply with the updated rates. The table clearly shows how your contributions are divided between Social Security, Employees’ Compensation, and the Mandatory Provident Fund, with the employer shouldering a larger portion of the total contribution. You can easily locate your salary range in the first column and identify your specific contribution amounts in the corresponding rows.
Whether you’re earning the minimum wage or receiving compensation above ₱35,000, these updated rates help you build stronger social security benefits while contributing to your retirement fund through the Mandatory Provident Fund. Keep this table handy for reference throughout 2025 as you manage your payroll responsibilities or track your contributions.
Disclaimer
This website provides general information only and does not offer financial, legal, or professional advice. The SSS contribution data and calculations are for informational purposes and may not reflect exact payroll deductions.
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