Computing SSS contribution is a lookup, then an allocation, not a single percentage typed into a cell. You convert monthly compensation to a Monthly Salary Credit (MSC), split the 15% Social Security contribution between employee and employer, add employer-funded Employees Compensation (EC), and separate the MPF portion when MSC is above ₱20,000.
Last reviewed: September 2026. The figures follow the official SSS schedule effective January 1, 2025. No newer official table was found at that review. SSS schedules can change. Verify the current schedule on the SSS contribution table before payroll, and confirm payment instructions on the pay contribution page.
TimeBoxHR is designed to support configurable SSS contribution tables so this sequence can be applied from a verified schedule during statutory payroll computation.
The full peso schedule is in the SSS contribution table. This page walks the computation steps and works four salaries: ₱8,000, ₱15,000, ₱30,000, and ₱50,000 (ceiling). For the other agencies on the same payslip, see how to compute SSS, PhilHealth, and Pag-IBIG.
The computation sequence
Use this order every time. Skipping a step is how EC and MPF disappear.
- Determine monthly compensation for SSS purposes.
- Map that compensation to an MSC using the official table.
- Compute the employee share as 5% of MSC.
- Compute the employer Social Security share as 10% of MSC.
- Add EC: ₱10 if MSC is ₱14,500 and below, or ₱30 if MSC is ₱15,000 and above.
- Split MSC for MPF: regular SS uses MSC up to ₱20,000; excess up to ₱35,000 is MPF / MySSS Pension Booster.
- Add employee share plus employer share (including EC) for the total contribution.
The employee deduction on the payslip is step 3. Employer cost is steps 4 and 5. Step 6 explains where SSS credits the contribution; it does not create a third percentage.
MSC itself has a floor of ₱5,000 and a ceiling of ₱35,000 on this schedule. Compensation below the first range still uses the minimum MSC unless a current SSS issuance says otherwise for that worker. Compensation above the last range uses MSC ₱35,000.
Step 1: monthly compensation
SSS contribution starts from monthly compensation as SSS defines it for the employee and the month, not from net pay and not automatically from PhilHealth monthly basic salary.
For a monthly-paid employee with a stable basic rate and no SSS-specific adjustments, payroll often starts from that monthly rate. For daily-paid staff, part-month service, unpaid days, or variable earnings, the compensation figure can be different. Confirm the current SSS rule for what you report as monthly compensation before you open the table.
Do not use take-home pay. Do not subtract the employee’s other deductions first. Do not substitute last month’s MSC because “the salary did not change much.”
If timekeeping is still open, compensation may still move. Close the DTR inputs that affect pay, then state the SSS compensation. A contribution computed on a moving attendance file will not survive cutoff review.
Step 2: compensation to MSC
Open the official table and find the range that contains the compensation. Read the MSC on that row.
The January 2025 schedule uses ₱500 MSC steps. Ranges are written with a lower bound, an upper bound, and centavos. A compensation of ₱14,749.99 and ₱14,750.00 are not interchangeable if they sit on different sides of a published cutoff.
Do not round the salary to the nearest thousand and call that the MSC. Do not average adjacent rows. If the amount is exactly on a printed boundary, use the official range text.
Write the MSC on the working paper. Every later peso amount in this article is 5% or 10% of that MSC, plus EC.
Step 3: employee share
Employee share = 5% of MSC.
Examples on this schedule:
- MSC ₱8,000 → employee ₱400
- MSC ₱15,000 → employee ₱750
- MSC ₱30,000 → employee ₱1,500
- MSC ₱35,000 → employee ₱1,750
That amount is the deduction from the employee. It is not half of the total contribution, because the employer share is larger and includes EC.
If the company runs semi-monthly payroll, decide which payday carries this monthly employee share, or how a documented split works. Do not deduct ₱1,500 twice in the same month for a ₱30,000 MSC.
Step 4 and step 5: employer share and EC
Employer Social Security share = 10% of MSC.
EC is then added:
- ₱10 when MSC is ₱14,500 and below
- ₱30 when MSC is ₱15,000 and above
Employer share including EC is the amount the official table shows in the employer column. EC is employer-funded. Do not withhold it from the employee.
Examples:
- MSC ₱8,000 → employer SS ₱800 + EC ₱10 = ₱810
- MSC ₱15,000 → employer SS ₱1,500 + EC ₱30 = ₱1,530
- MSC ₱30,000 → employer SS ₱3,000 + EC ₱30 = ₱3,030
- MSC ₱35,000 → employer SS ₱3,500 + EC ₱30 = ₱3,530
If your worksheet shows employer ₱3,000 on a ₱30,000 MSC, EC was dropped. The remittance will not match the table total.
Step 6: MPF allocation
Regular SS MSC for the 15% split uses MSC up to ₱20,000. Excess MSC, up to ₱35,000, goes to MPF (MySSS Pension Booster).
The percentages do not change. You are labeling the MSC, not recomputing the rate.
- MSC ₱8,000: regular SS ₱8,000; MPF ₱0
- MSC ₱15,000: regular SS ₱15,000; MPF ₱0
- MSC ₱30,000: regular SS ₱20,000; MPF ₱10,000
- MSC ₱35,000: regular SS ₱20,000; MPF ₱15,000
On a ₱30,000 MSC, the employee ₱1,500 is ₱1,000 regular SS (5% of ₱20,000) plus ₱500 MPF (5% of ₱10,000). The employer ₱3,000 Social Security share is ₱2,000 regular SS plus ₱1,000 MPF, then ₱30 EC.
On a ₱35,000 MSC, the employee ₱1,750 is ₱1,000 regular SS plus ₱750 MPF. The employer Social Security share is ₱2,000 plus ₱1,500, then ₱30 EC.
Step 7: total
Total contribution = employee share + employer share including EC.
- MSC ₱8,000 → ₱400 + ₱810 = ₱1,210
- MSC ₱15,000 → ₱750 + ₱1,530 = ₱2,280
- MSC ₱30,000 → ₱1,500 + ₱3,030 = ₱4,530
- MSC ₱35,000 → ₱1,750 + ₱3,530 = ₱5,280
The total is what employer and employee together send for that MSC, including EC. It is not the employee deduction.
Example: ₱8,000 monthly
Assume monthly compensation for SSS is ₱8,000 and that amount falls on the ₱7,750 to ₱8,249.99 range.
- MSC: ₱8,000
- Employee share: ₱400
- Employer SS: ₱800
- EC: ₱10 (MSC is below ₱15,000)
- Employer including EC: ₱810
- MPF MSC: ₱0
- Total: ₱1,210
This is a regular-SS row. There is no MPF allocation. The frequent error at this level is using a minimum-wage memory figure instead of the MSC row.
Example: ₱15,000 monthly
Assume monthly compensation is ₱15,000, which maps to MSC ₱15,000 on the ₱14,750 to ₱15,249.99 range.
- MSC: ₱15,000
- Employee share: ₱750
- Employer SS: ₱1,500
- EC: ₱30
- Employer including EC: ₱1,530
- MPF MSC: ₱0
- Total: ₱2,280
This is the row where EC steps from ₱10 to ₱30. A worksheet that still uses ₱10 EC at MSC ₱15,000 is off by ₱20 on employer cost and on the total.
MSC is still at or below ₱20,000, so there is no MPF portion.
Example: ₱30,000 monthly
Assume monthly compensation is ₱30,000, mapping to MSC ₱30,000.
- MSC: ₱30,000
- Regular SS MSC: ₱20,000
- MPF MSC: ₱10,000
- Employee share: ₱1,500
- Employer SS: ₱3,000
- EC: ₱30
- Employer including EC: ₱3,030
- Total: ₱4,530
Employee allocation: ₱1,000 regular SS and ₱500 MPF. Employer Social Security allocation: ₱2,000 regular SS and ₱1,000 MPF.
This is the example used again in the combined statutory walkthrough.
Example: ₱50,000 monthly (ceiling)
Assume monthly compensation is ₱50,000. On this schedule that compensation is ₱34,750 and above, so MSC is ₱35,000.
- MSC: ₱35,000
- Regular SS MSC: ₱20,000
- MPF MSC: ₱15,000
- Employee share: ₱1,750
- Employer SS: ₱3,500
- EC: ₱30
- Employer including EC: ₱3,530
- Total: ₱5,280
The extra ₱15,000 of salary above the MSC ceiling does not create extra SSS contribution. If a calculator shows 15% of ₱50,000, it is not using this table.
Employee allocation: ₱1,000 regular SS and ₱750 MPF. Employer Social Security allocation: ₱2,000 regular SS and ₱1,500 MPF.
What not to mix into the SSS formula
SSS computation does not include PhilHealth premium, Pag-IBIG savings, or BIR withholding. Those have their own bases and their own issuances.
SSS loans are not part of the contribution table. Post them as separate deductions.
Do not offset undertime against the MSC after you have already chosen a compensation figure unless the current SSS rule says that absence changes the reported monthly compensation. For PhilHealth, monthly basic salary is defined differently; do not import that rule into SSS without reading the SSS issuance.
Do not treat a voluntary SSS payment as the mandatory employer-employee split. Mandatory shares follow the table. Extra amounts, if any, need their own documentation.
Records and remittance
Keep compensation, MSC, employee share, employer share, EC, and the pay date. If you report regular SS and MPF separately, keep that split as well.
Remit through the process SSS currently publishes. Deadlines and channels are not the same thing as the contribution formula. A correct computation remitted late is still a compliance problem.
When the official table changes, date the new configuration from the pay period it applies to. Do not rewrite the MSC history of closed months to match a later schedule unless SSS requires a stated correction.
Simplify SSS computation with TimeBoxHR
TimeBoxHR is designed to support configurable SSS contribution tables and statutory payroll computation using those tables. Employee records, DTR, configurable payroll rules, and SSS, PhilHealth, Pag-IBIG, and BIR reports sit in the same product scope. The computation is only as current as the table you verify against SSS.
How TimeBoxHR Handles This
TimeBoxHR is designed to support configurable SSS contribution tables so compensation-to-MSC lookup, employee share, employer share, and EC can be applied during statutory payroll computation after the company has checked the official schedule. Employee records store the identifiers. DTR and configurable payroll rules support the earnings used as compensation. SSS, PhilHealth, Pag-IBIG, and BIR reports can be drawn from the posted payroll rather than rebuilt by hand.
Always re-check the official SSS contribution table before you treat any configured table as current.
