SSS contribution rates increased to 15% starting January 1, 2025

The Social Security System (SSS) has released SSS contribution tables which details an increase in mandatory contributions and adjustments to the monthly salary credit pursuant to the Social Security Act of 2018. The new rates are effective as of January 1, 2025.

From 14% in 2024, mandatory Social Security System contributions increased to 15% effective January 1, 2025, pursuant to  Republic Act No. 11199  or the Social Security Act of 2018

The increase puts the employer’s SSS contribution share at 10%, and the employee’s SSS contribution share at 5%.

Adding to this, the minimum Monthly Salary Credit (MSC), increased to PHP 5,000.00 from the previous PHP 4,000.00 while the maximum MSC increased to PHP 35,000.00 from the previous PHP 30,000.00.

These changes finalize the last portion of the contribution rate and MSC increases which had begun in 2019.

For convenience, we’ve added the updated 2025 SSS Contribution table for employers and employees on the section below.

2025 SSS Contribution Table for business employers and employees

SSS updated contribution table – employer and employee

Definitions of terms

Compensation - all actual remuneration for employment, including the mandated cost of living allowance, as well as the cash value of any remuneration paid in any medium other than cash except that part of the remuneration received during the month over the maximum salary credit. 

Monthly Salary Credit (MSC) - The compensation base for contributions and benefits as indicated in the schedule. 

Details on the contribution tables of Self-Employed, Voluntary Non-Working Spouse (NWS) members, Land based OFWs, and Kasambahays may also be viewed by checking the attachments below the page or by following the link HERE

 

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Documents

Employer and Employee
Self-Employed
Kasambahay
Voluntary
Landbased OFWs