The Social Security System (SSS) contribution changed in January 2025, when the total rate rose to 15%. This guide explains how your contribution is worked out, whatever your membership type.
It’s based on your Monthly Salary Credit, not your exact salary
SSS doesn’t apply the 15% to your precise salary. Instead, your salary is mapped to a Monthly Salary Credit (MSC) — a bracketed figure in ₱500 steps. The MSC has a floor of ₱5,000 and a ceiling of ₱35,000 (₱8,000 floor for land-based OFWs).
So the contribution is always:
Total SSS contribution = 15% × Monthly Salary CreditFor example, a ₱24,800 salary maps to an MSC of ₱25,000, and a ₱40,000 salary is capped at the ₱35,000 MSC.
Who pays what
| Membership type | You pay | Employer pays |
|---|---|---|
| Employed | 5% | 10% + EC |
| Self-Employed | 15% (full) | — |
| Voluntary | 15% (full) | — |
| OFW (land-based) | 15% (full) | — |
If you’re employed, the 15% is split: 5% from you and 10% from your employer. If you’re self-employed, voluntary, or an OFW, you pay the full 15% yourself because there’s no employer to share it.
What is the EC contribution?
Employed members also have a small Employees’ Compensation (EC) contribution, paid entirely by the employer (it doesn’t reduce your pay): ₱10 when your MSC is below ₱15,000, and ₱30 at ₱15,000 and above.
The MPF / MySSS Pension Booster
When your MSC is above ₱20,000, the contribution on the portion above ₱20,000 goes into the Mandatory Provident Fund (MPF) — also called the MySSS Pension Booster — a savings/investment portion on top of your regular SS benefits. You still only pay 5% (if employed) of your total MSC; this just explains where part of it goes.
Worked examples
Employed, ₱20,000 salary
MSC ₱20,000 → total ₱3,000. You pay ₱1,000 (5%), employer pays ₱2,000 (10%) plus ₱30 EC. All of it funds regular SS (MSC is not above ₱20,000).
Employed, ₱30,000 salary
MSC ₱30,000 → total ₱4,500. You pay ₱1,500, employer ₱3,000 + ₱30 EC. Of the total, ₱3,000 is regular SS and ₱1,500 goes to the MPF (the part above ₱20,000).
Self-Employed, ₱50,000 income
MSC is capped at ₱35,000 → total ₱5,250, all paid by you.
OFW, ₱5,000 income
The OFW floor lifts the MSC to ₱8,000 → total ₱1,200, paid by you.
Frequently asked questions
How much is the SSS contribution for a ₱15,000 salary? MSC ₱15,000 → total ₱2,250. An employed member pays ₱750; the employer pays ₱1,500 plus ₱30 EC.
Did SSS increase in 2025? Yes — the total rate went from 14% to 15% effective January 2025, the final step under RA 11199. No further legislated increase is currently scheduled.
Check your exact figure with the SSS Contribution Calculator, or see your full net pay with the Take-Home Pay Calculator.