In the Philippines, the Social Security System (SSS) provides social security benefits and protection to its members. As part of being an SSS member, each individual is required to make a contribution every month which goes towards providing them with medical benefits and retirement funds.
This contribution is called the SSS contribution table and it is important for every SSS member to be aware of what their contributions are and how they are used.
What is the SSS Contribution Table?
An SSS contribution table is a list of various amounts that must be paid by employers and employees into the Social Security System each month to maintain their membership status.
The contributions vary based on income levels, with higher incomes requiring larger amounts.
The contributions are made through salary deductions, which are then deposited into the members’ SSS accounts on or before the applicable deadline each month.
The table is updated frequently so members can stay up-to-date on their contributions.
How do I determine my SSS Contributions?
To determine your SSS contributions, you must check the latest version of the contribution tables below.
This will show you a detailed breakdown of your monthly contributions based on your salary range including employer’s share (if any), employee’s share, the total amount due per month, etc.
It’s important to note that if you are a self-employed or voluntary member, you’ll have to pay higher rates than regular employees for your social security coverage.
You can find out more about these rates in the respective tables below.
Understanding the SSS Contribution Table
The table contains several abbreviations that are important to understand when looking at the SSS Contribution Tables in the Philippines.
- SS indicates “Social Security”.
- EC represents the “Employee’s Compensation”.
- PF refers to the “Provident Fund”.
- WISP is an acronym for “Worker’s Investment and Savings Program”.
- ER refers to the “Employer’s Contribution” to benefits.
- EE is the “Employee’s own Contribution”.
- VM indicates “Voluntary Members” who are contributing extra funds beyond the required amounts.
- NWS means “Non-Working Spouses” of Employees who are covered under benefits.
- SE stands for “Self-Employed” Individuals.
- OFWs refers to “Overseas Filipino Workers” who are working abroad.
- MSC is the maximum “Monthly Salary Credit” or earnings ceiling for contributions.
- HR represents “Household Employers”.
- HE is the “Kasambahay or Household Employees”.
SSS Contribution Table for Employees and Employers in 2023
|Range of Compensation||Monthly Salary Credit||Amount Of Contributions|
|Regular Social Security||Employees Compensation||WISP||Total Contribution|
|Regular SS/EC||Mandatory PF||WISP||ER||EE||TOTAL||ER||EE||TOTAL||ER||EE||TOTAL||ER||EE||TOTAL|
|4,250 – 4,749.99||4,500||–||4,500||427.50||202.50||630||10||–||10||–||–||–||437.50||202.50||640|
|4,750 – 5,249.99||5,000||–||5,000||475||225||700||10||–||10||–||–||–||485||225||710|
|5,250 – 5,749.99||5,500||–||5,500||522.50||247.50||770||10||–||10||–||–||–||532.50||247.50||780|
|5,750 – 6,249.99||6,000||–||6,000||570||270||840||10||–||10||–||–||–||580||270||850|
|6,250 – 6,749.99||6,500||–||6,500||617.50||292.50||910||10||–||10||–||–||–||627.50||292.50||920|
|6,750 – 7,249.99||7,000||–||7,000||665||315||980||10||–||10||–||–||–||675||315||990|
|7,250 – 7,749.99||7,500||–||7,500||712.50||337.50||1050||10||–||10||–||–||–||722.50||337.50||1060|
|7,750 – 8,249.99||8,000||–||8,000||760||360||1,120||10||–||10||–||–||–||770||360||1,130|
|8,250 – 8,749.99||8,500||–||8,500||807.50||382.50||1,190||10||–||10||–||–||–||817.50||382.50||1,200|
|8,750 – 9,249.99||9,000||–||9,000||855||405||1,260||10||–||10||–||–||–||865||405||1,270|
|9,250 – 9,749.99||9,500||–||9,500||902.50||427.50||1,330||10||–||10||–||–||–||912.50||427.50||1,340|
|9,750 – 10,249.99||10,000||–||10,000||950||450||1,400||10||–||10||–||–||–||960||450||1,410|
|10,250 – 10,749.99||10,500||–||10,500||997.50||472.50||1,470||10||–||10||–||–||–||1007.50||472.50||1,480|
|10,750 – 11,249.99||11,000||–||11,000||1,045||495||1,540||10||–||10||–||–||–||1,055||495||1,550|
|11,250 – 11,749.99||11,500||–||11,500||1,092.50||517.50||1,610||10||–||10||–||–||–||1102.50||517.50||1,620|
|11,750 – 12,249.99||12,000||–||12,000||1,140||540||1,680||10||–||10||–||–||–||1,150||540||1,690|
|12,250 – 12,749.99||12,500||–||12,500||1,187.50||562.50||1,750||10||–||10||–||–||–||1,197.50||562.50||1,760|
|12,750 – 13,249.99||13,000||–||13,000||1,235||585||1,820||10||–||10||–||–||–||1,245||585||1,830|
|13,250 – 13,749.99||13,500||–||13,500||1,282.50||607.50||1,890||10||–||10||–||–||–||1,292.50||607.50||1,900|
|13,750 – 14,249.99||14,000||–||14,000||1,330||630||1,960||10||–||10||–||–||–||1,340||630||1,970|
|14,250 – 14,749.99||14,500||–||14,500||1,377.50||652.50||2,030||10||–||10||–||–||–||1,387.50||652.50||2,040|
|14,750 – 15,249.99||15,000||–||15,000||1,425||675||2,100||30||–||30||–||–||–||1,455||675||2,130|
|15,250 – 15,749.99||15,500||–||15,500||1,472.50||697.50||2,170||30||–||30||–||–||–||1,502.50||697.50||2,200|
|15,750 – 16,249.99||16,000||–||16,000||1,520||720||2,240||30||–||30||–||–||–||1,550||720||2,270|
|16,250 – 16,749.99||16,500||–||16,500||1,567.50||742.50||2,310||30||–||30||–||–||–||1,597.50||742.50||2,340|
|16,750 – 17,249.99||17,000||–||17,000||1,615||765||2,380||30||–||30||–||–||–||1,645||765||2,410|
|17,250 – 17,749.99||17,500||–||17,500||1,662.50||787.50||2,450||30||–||30||–||–||–||1,692.50||787.50||2,480|
|17,750 – 18,249.99||18,000||–||18,000||1,710||810||2,520||30||–||30||–||–||–||1,740||810||2,550|
|18,250 – 18,749.99||18,500||–||18,500||1,757.50||832.50||2,590||30||–||30||–||–||–||1,787.50||832.50||2,620|
|18,750 – 19,249.99||19,000||–||19,000||1,805||855||2,660||30||–||30||–||–||–||1,835||855||2,690|
|19,250 – 19,749.99||19,500||–||19,500||1,852.50||877.50||2,730||30||–||30||–||–||–||1,882.50||877.50||2,760|
|19,750 – 20,249.99||20,000||–||20,000||1,900||900||2,800||30||–||30||–||–||–||1,930||900||2,830|
|20,250 – 20,749.99||20,000||500||20,500||1,900||900||2,800||30||–||30||47.50||22.50||70||1,977.50||922.50||2,900|
|20,750 – 21,249.99||20,000||1,000||21,000||1,900||900||2,800||30||–||30||95||45||140||2,025||945||2,970|
|21,250 – 21,749.99||20,000||1,500||21,500||1,900||900||2,800||30||–||30||142.50||67.50||210||2,072.50||967.50||3,040|
|21,750 – 22,249.99||20,000||2,000||22,000||1,900||900||2,800||30||–||30||190||90||280||2,120||990||3,110|
|22,250 – 22,749.99||20,000||2,500||22,500||1,900||900||2,800||30||–||30||237.50||112.50||350||2,167.50||1,012.50||3,180|
|22,750 – 23,249.99||20,000||3,000||23,000||1,900||900||2,800||30||–||30||285||135||420||2,215||1,035||3,250|
|23,250 – 23,749.99||20,000||3,500||23,500||1,900||900||2,800||30||–||30||332.50||157.50||490||2,262.50||1,057.50||3,320|
|23,750 – 24,249.99||20,000||4,000||24,000||1,900||900||2,800||30||–||30||380||180||560||2,310||1,080||3,390|
|24,250 – 24,749.99||20,000||4,500||24,500||1,900||900||2,800||30||–||30||427.50||202.50||630||2,357.50||1,102.50||3,460|
|24,750 – 25,249.99||20,000||5,000||25,000||1,900||900||2,800||30||–||30||475||225||700||2,405||1,125||3,530|
|25,250 – 25,749.99||20,000||5,500||25,500||1,900||900||2,800||30||–||30||522.50||247.50||770||2,452.50||1,147.50||3,600|
|25,750 – 26,249.99||20,000||6,000||26,000||1,900||900||2,800||30||–||30||570||270||840||2,500||1,170||3,670|
|26,250 – 26,749.99||20,000||6,500||26,500||1,900||900||2,800||30||–||30||617.50||292.50||910||2,547.50||1,192.50||3,740|
|26,750 – 27,249.99||20,000||7,000||27,000||1,900||900||2,800||30||–||30||665||315||980||2,595||1,215||3,810|
|27,250 – 27,749.99||20,000||7,500||27,500||1,900||900||2,800||30||–||30||712.50||337.50||1,050||2,642.50||1,237.50||3,880|
|27,750 – 28,249.99||20,000||8,000||28,000||1,900||900||2,800||30||–||30||760||360||1,120||2,690||1,260||3,950|
|28,250 – 28,749.99||20,000||8,500||28,500||1,900||900||2,800||30||–||30||807.50||382.50||1,190||2,737.50||1,282.50||4,020|
|28,750 – 29,249.99||20,000||9,000||29,000||1,900||900||2,800||30||–||30||855||405||1,260||2,785||1,305||4,090|
|29,250 – 29,749.99||20,000||9,500||29,500||1,900||900||2,800||30||–||30||902.50||427.50||1,330||2,832.50||1,327.50||4,160|
|29,750 – OVER||20,000||10,000||30,000||1,900||900||2,800||30||–||30||950||450||1,400||2,880||1,350||4,230|
Why Is the SSS Contribution Table Important?
The SSS contribution table serves multiple purposes. Some of the major ones are discussed below.
- It ensures that all members are paying their required contributions each month so they can access benefits such as sickness allowance and maternity leave when needed. Check the list of sicknesses covered by SSS.
- It allows employers to calculate exactly how much they must pay into the system each month based on salaries earned by their staff. This makes budgeting easy and efficient.
- It acts as an easy reference point for members so they know what they need to contribute each month to retain eligibility for certain benefits.
How Does the SSS Contribution Table Work?
The SSS contribution table consists of two columns: one for employer contributions and one for employee contributions. Both columns include different rates depending on salary level.
For example, individuals earning up to Php 16,000 per month will pay 11% of their salary in monthly contributions, while people earning between Php 16,001 – 20,000 will pay 12%.
Employers also have different rates depending on salary level. For example, those who employ individuals earning up to Php 15,000 per month will pay 10% of their employee’s salary towards SSS contributions each month, while those who employ individuals earning between Php 15,001 – 20,000 will pay 11%.
The total amount payable (employee + employer) remains unchanged at 16%, regardless of income level. Both employer and employee must make sure that payments are made within the specified period (usually 30 days).
If any payments are late or short then there may be penalties imposed by the SSS office which could affect benefits eligibility in future periods.
What Else Should I Know About This Table?
It’s important to note that these rates are subject to change based on government regulations.
It’s best to double-check your specific case before making any payments or signing any documents related to your membership status with the SSS office.
Additionally, you should always remember that your contribution rate can also depend on other factors such as marital status and the number of dependents.
Make sure you check with your local branch if you’re unsure about anything.
What are my Benefits as an SSS Member?
As an active member of SSS Philippines, there are numerous benefits associated with contributing to the Social Security System, such as:
Retirement fund investments
Your contributions go towards providing yourself with a retirement fund which can be accessed when you reach age 60 upon approval from SSS.
You get access to free medical care in government hospitals under PhilHealth, reimbursement for doctor visits, discounts on medicines, cash advances for hospital bills, disability benefits, and more.
As an employed female member who has made at least 3 months’ worth of continuous contributions prior to her maternity leave claim period, she gets 60 days of paid leave for the normal delivery or 78 days for cesarean delivery.
Check our article to learn more about the SSS Maternity Benefits.
Your beneficiaries will receive death grants from SSS if you pass away before reaching retirement age.
You can take out loans from SSS using your accumulated pension amount as collateral. Check our guide on SSS Pension Loan to learn how to get access to extra funds with ease.
Unemployment Insurance Benefits
If ever unemployed, members may receive unemployment insurance benefit claims from 18-24 months depending upon their length of membership.
Further, by keeping track of your payments you can ensure that your records stay up-to-date with no gaps in your history. This means you’ll have access to all available benefits should you ever need them.
This is especially important if you plan on retiring soon or want access to any other services provided by SSS in times of need like loans or disability benefits. Always make sure you keep an eye on your records.
SSS in the Philippines was designed to ensure that all citizens get access to basic social security benefits regardless of their profession or financial situation.
The SSS contribution table makes it easier for employers and employees to know how much they need to pay each month towards their SSS contributions.
By contributing consistently over time, you’ll be able to enjoy various social security benefits when it comes time for retirement which means more money in your pocket, as well as benefits like medical coverage, disaster relief funds, unemployment insurance benefits, and more.
However, it’s important for the members to keep track of their contributions regularly by checking up on features like the SSS Contribution Table available so they know exactly what they’re paying into and what they’re getting back in return.