SSS contribution rates increased to 15% starting 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
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.
Forvis Mazars payroll services in the Philippines
Keeping up with changes to payroll regulations while ensuring precise computations and timely releasing can be challenging. Our payroll services are designed to meet the requirements of companies that are seeking accurate, on-time, and secure payroll outsourcing services. Whether your headcount in the Philippines is one or one thousand, our team can provide tailored solutions that maintain confidentiality and protect employee data. We are present in over 100 countries, enabling you to scale with efficiency internationally.
To contact us, you can click the link HERE or click on the box below this page.