The SSS contribution table is the schedule Philippine employers use to turn monthly compensation into a Monthly Salary Credit (MSC), then into employee share, employer share, and Employees Compensation (EC). Payroll that multiplies salary by 15% without first finding the MSC will miss the brackets, the EC step, and the MPF split.
Last reviewed: September 2026. This article was checked against the official SSS contribution table that took effect on 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 page before every payroll close, and use the pay contribution page for remittance channels and deadlines.
TimeBoxHR is designed to support configurable SSS contribution tables so statutory payroll computation can follow the schedule the company has verified, rather than a forgotten printout.
The sections below explain MSC, the 15% split, MPF, EC, the minimum and maximum rows, and how to read the full employer-employee schedule. For the step-by-step calculation, see how to compute SSS contribution. For SSS together with the other two statutory agencies, see how to compute SSS, PhilHealth, and Pag-IBIG.
What the SSS table actually prices
The table does not start from take-home pay. It starts from monthly compensation as used for SSS, maps that amount to an MSC, and then applies published peso amounts for that MSC.
Under the January 2025 schedule reviewed here:
- The Social Security contribution is 15% of MSC
- The employer share is 10% of MSC
- The employee share is 5% of MSC
- MSC ranges from ₱5,000 to ₱35,000
- Regular SS uses MSC up to ₱20,000
- MSC above ₱20,000, up to ₱35,000, is allocated to MPF (MySSS Pension Booster)
- EC is ₱10 when MSC is ₱14,500 and below
- EC is ₱30 when MSC is ₱15,000 and above
- EC is employer-funded
Those rules produce the peso figures on each row. If a spreadsheet shows a different employee share for the same MSC, the spreadsheet is the error, not the official table.
Compensation for SSS is not automatically the same number used for PhilHealth or Pag-IBIG. Confirm the current SSS rules for monthly-paid, daily-paid, and part-month service before you treat basic salary, allowances, or actual earnings as the SSS figure.
Monthly Salary Credit, not raw salary
MSC is a bracket. A monthly compensation of ₱29,800 and a monthly compensation of ₱30,200 can fall on different rows. The contribution is computed on the MSC, not on the unrounded peso amount.
The practical sequence is:
- Determine monthly compensation for SSS purposes.
- Find the compensation range on the official table.
- Read the MSC for that range.
- Use the employee share, employer share, and EC published for that MSC.
Do not average two rows. Do not interpolate between MSC steps. If the compensation sits on a boundary, read the official range text, including the “below,” “and above,” and centavo cutoffs.
Part-month hires and separations still need a documented compensation figure. Follow the current SSS rule for what you report, then use the matching row.
Regular SS and MPF on the same contribution
The January 2025 schedule raised the MSC ceiling to ₱35,000, but the regular Social Security portion of the 15% split still uses MSC only up to ₱20,000. The excess MSC, up to ₱35,000, goes to MPF / MySSS Pension Booster.
That split does not change the headline percentages. Employee 5% and employer 10% still apply to the full MSC. What changes is where SSS credits the portion above ₱20,000.
A ₱30,000 MSC therefore has ₱20,000 in regular SS and ₱10,000 in MPF. The employee share remains ₱1,500. The employer Social Security share remains ₱3,000, plus ₱30 EC, for an employer total of ₱3,030 and a combined total of ₱4,530.
A ₱35,000 MSC has ₱20,000 in regular SS and ₱15,000 in MPF. The employee share is ₱1,750. The employer share is ₱3,530 including EC. The combined total is ₱5,280.
MSC at or below ₱20,000 has no MPF portion. Those rows are regular SS plus EC only.
Payroll registers should be able to show the MSC and the total shares. If finance later needs the regular SS versus MPF split, derive it from the ₱20,000 regular-SS cap rather than inventing a second unofficial table.
Employees Compensation (EC)
EC is easy to miss because it is small and because it is not split with the employee.
On this schedule:
- MSC ₱14,500 and below: EC ₱10
- MSC ₱15,000 and above: EC ₱30
The jump happens at the ₱15,000 MSC row, not at a round salary of your choosing. A compensation that still maps to MSC ₱14,500 keeps the ₱10 EC. The next MSC step uses ₱30.
Employer share columns in the table already include EC. If you rebuild employer cost as 10% of MSC and forget EC, the remittance and the payroll expense will not match. If you deduct EC from the employee, you have shifted an employer obligation onto wages.
Minimum and maximum rows
The floor and ceiling are the rows most often hard-coded incorrectly.
Minimum MSC is ₱5,000 (compensation below ₱5,250 on this table):
- Employee share: ₱250
- Employer share: ₱510 including ₱10 EC
- Total: ₱760
Maximum MSC is ₱35,000 (compensation ₱34,750 and above on this table):
- Employee share: ₱1,750
- Employer share: ₱3,530 including EC
- Total: ₱5,280
A ₱50,000 monthly salary does not produce a contribution above that ceiling. SSS does not keep adding 15% after MSC ₱35,000. A ₱4,800 salary does not go below the ₱5,000 MSC row on this schedule.
If compensation is below the first range, still use the official first row rather than inventing a pro-rata peso amount unless a current SSS issuance says otherwise for that class of worker.
SSS contribution table effective January 2025
The table below is the employer-employee schedule used for this article. Amounts are not restated in a different peso figure. Always compare this file against the official SSS contribution table before you rely on it for a live payroll.
SSS schedules can change. Verify the current SSS schedule before payroll.
| Monthly compensation | MSC | Employee share | Employer share (incl. EC) | EC | Total |
|---|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱250.00 | ₱510.00 | ₱10.00 | ₱760.00 |
| ₱5,250 – ₱5,749.99 | ₱5,500 | ₱275.00 | ₱560.00 | ₱10.00 | ₱835.00 |
| ₱5,750 – ₱6,249.99 | ₱6,000 | ₱300.00 | ₱610.00 | ₱10.00 | ₱910.00 |
| ₱6,250 – ₱6,749.99 | ₱6,500 | ₱325.00 | ₱660.00 | ₱10.00 | ₱985.00 |
| ₱6,750 – ₱7,249.99 | ₱7,000 | ₱350.00 | ₱710.00 | ₱10.00 | ₱1,060.00 |
| ₱7,250 – ₱7,749.99 | ₱7,500 | ₱375.00 | ₱760.00 | ₱10.00 | ₱1,135.00 |
| ₱7,750 – ₱8,249.99 | ₱8,000 | ₱400.00 | ₱810.00 | ₱10.00 | ₱1,210.00 |
| ₱8,250 – ₱8,749.99 | ₱8,500 | ₱425.00 | ₱860.00 | ₱10.00 | ₱1,285.00 |
| ₱8,750 – ₱9,249.99 | ₱9,000 | ₱450.00 | ₱910.00 | ₱10.00 | ₱1,360.00 |
| ₱9,250 – ₱9,749.99 | ₱9,500 | ₱475.00 | ₱960.00 | ₱10.00 | ₱1,435.00 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | ₱500.00 | ₱1,010.00 | ₱10.00 | ₱1,510.00 |
| ₱10,250 – ₱10,749.99 | ₱10,500 | ₱525.00 | ₱1,060.00 | ₱10.00 | ₱1,585.00 |
| ₱10,750 – ₱11,249.99 | ₱11,000 | ₱550.00 | ₱1,110.00 | ₱10.00 | ₱1,660.00 |
| ₱11,250 – ₱11,749.99 | ₱11,500 | ₱575.00 | ₱1,160.00 | ₱10.00 | ₱1,735.00 |
| ₱11,750 – ₱12,249.99 | ₱12,000 | ₱600.00 | ₱1,210.00 | ₱10.00 | ₱1,810.00 |
| ₱12,250 – ₱12,749.99 | ₱12,500 | ₱625.00 | ₱1,260.00 | ₱10.00 | ₱1,885.00 |
| ₱12,750 – ₱13,249.99 | ₱13,000 | ₱650.00 | ₱1,310.00 | ₱10.00 | ₱1,960.00 |
| ₱13,250 – ₱13,749.99 | ₱13,500 | ₱675.00 | ₱1,360.00 | ₱10.00 | ₱2,035.00 |
| ₱13,750 – ₱14,249.99 | ₱14,000 | ₱700.00 | ₱1,410.00 | ₱10.00 | ₱2,110.00 |
| ₱14,250 – ₱14,749.99 | ₱14,500 | ₱725.00 | ₱1,460.00 | ₱10.00 | ₱2,185.00 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | ₱750.00 | ₱1,530.00 | ₱30.00 | ₱2,280.00 |
| ₱15,250 – ₱15,749.99 | ₱15,500 | ₱775.00 | ₱1,580.00 | ₱30.00 | ₱2,355.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | ₱800.00 | ₱1,630.00 | ₱30.00 | ₱2,430.00 |
| ₱16,250 – ₱16,749.99 | ₱16,500 | ₱825.00 | ₱1,680.00 | ₱30.00 | ₱2,505.00 |
| ₱16,750 – ₱17,249.99 | ₱17,000 | ₱850.00 | ₱1,730.00 | ₱30.00 | ₱2,580.00 |
| ₱17,250 – ₱17,749.99 | ₱17,500 | ₱875.00 | ₱1,780.00 | ₱30.00 | ₱2,655.00 |
| ₱17,750 – ₱18,249.99 | ₱18,000 | ₱900.00 | ₱1,830.00 | ₱30.00 | ₱2,730.00 |
| ₱18,250 – ₱18,749.99 | ₱18,500 | ₱925.00 | ₱1,880.00 | ₱30.00 | ₱2,805.00 |
| ₱18,750 – ₱19,249.99 | ₱19,000 | ₱950.00 | ₱1,930.00 | ₱30.00 | ₱2,880.00 |
| ₱19,250 – ₱19,749.99 | ₱19,500 | ₱975.00 | ₱1,980.00 | ₱30.00 | ₱2,955.00 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱1,000.00 | ₱2,030.00 | ₱30.00 | ₱3,030.00 |
| ₱20,250 – ₱20,749.99 | ₱20,500 | ₱1,025.00 | ₱2,080.00 | ₱30.00 | ₱3,105.00 |
| ₱20,750 – ₱21,249.99 | ₱21,000 | ₱1,050.00 | ₱2,130.00 | ₱30.00 | ₱3,180.00 |
| ₱21,250 – ₱21,749.99 | ₱21,500 | ₱1,075.00 | ₱2,180.00 | ₱30.00 | ₱3,255.00 |
| ₱21,750 – ₱22,249.99 | ₱22,000 | ₱1,100.00 | ₱2,230.00 | ₱30.00 | ₱3,330.00 |
| ₱22,250 – ₱22,749.99 | ₱22,500 | ₱1,125.00 | ₱2,280.00 | ₱30.00 | ₱3,405.00 |
| ₱22,750 – ₱23,249.99 | ₱23,000 | ₱1,150.00 | ₱2,330.00 | ₱30.00 | ₱3,480.00 |
| ₱23,250 – ₱23,749.99 | ₱23,500 | ₱1,175.00 | ₱2,380.00 | ₱30.00 | ₱3,555.00 |
| ₱23,750 – ₱24,249.99 | ₱24,000 | ₱1,200.00 | ₱2,430.00 | ₱30.00 | ₱3,630.00 |
| ₱24,250 – ₱24,749.99 | ₱24,500 | ₱1,225.00 | ₱2,480.00 | ₱30.00 | ₱3,705.00 |
| ₱24,750 – ₱25,249.99 | ₱25,000 | ₱1,250.00 | ₱2,530.00 | ₱30.00 | ₱3,780.00 |
| ₱25,250 – ₱25,749.99 | ₱25,500 | ₱1,275.00 | ₱2,580.00 | ₱30.00 | ₱3,855.00 |
| ₱25,750 – ₱26,249.99 | ₱26,000 | ₱1,300.00 | ₱2,630.00 | ₱30.00 | ₱3,930.00 |
| ₱26,250 – ₱26,749.99 | ₱26,500 | ₱1,325.00 | ₱2,680.00 | ₱30.00 | ₱4,005.00 |
| ₱26,750 – ₱27,249.99 | ₱27,000 | ₱1,350.00 | ₱2,730.00 | ₱30.00 | ₱4,080.00 |
| ₱27,250 – ₱27,749.99 | ₱27,500 | ₱1,375.00 | ₱2,780.00 | ₱30.00 | ₱4,155.00 |
| ₱27,750 – ₱28,249.99 | ₱28,000 | ₱1,400.00 | ₱2,830.00 | ₱30.00 | ₱4,230.00 |
| ₱28,250 – ₱28,749.99 | ₱28,500 | ₱1,425.00 | ₱2,880.00 | ₱30.00 | ₱4,305.00 |
| ₱28,750 – ₱29,249.99 | ₱29,000 | ₱1,450.00 | ₱2,930.00 | ₱30.00 | ₱4,380.00 |
| ₱29,250 – ₱29,749.99 | ₱29,500 | ₱1,475.00 | ₱2,980.00 | ₱30.00 | ₱4,455.00 |
| ₱29,750 – ₱30,249.99 | ₱30,000 | ₱1,500.00 | ₱3,030.00 | ₱30.00 | ₱4,530.00 |
| ₱30,250 – ₱30,749.99 | ₱30,500 | ₱1,525.00 | ₱3,080.00 | ₱30.00 | ₱4,605.00 |
| ₱30,750 – ₱31,249.99 | ₱31,000 | ₱1,550.00 | ₱3,130.00 | ₱30.00 | ₱4,680.00 |
| ₱31,250 – ₱31,749.99 | ₱31,500 | ₱1,575.00 | ₱3,180.00 | ₱30.00 | ₱4,755.00 |
| ₱31,750 – ₱32,249.99 | ₱32,000 | ₱1,600.00 | ₱3,230.00 | ₱30.00 | ₱4,830.00 |
| ₱32,250 – ₱32,749.99 | ₱32,500 | ₱1,625.00 | ₱3,280.00 | ₱30.00 | ₱4,905.00 |
| ₱32,750 – ₱33,249.99 | ₱33,000 | ₱1,650.00 | ₱3,330.00 | ₱30.00 | ₱4,980.00 |
| ₱33,250 – ₱33,749.99 | ₱33,500 | ₱1,675.00 | ₱3,380.00 | ₱30.00 | ₱5,055.00 |
| ₱33,750 – ₱34,249.99 | ₱34,000 | ₱1,700.00 | ₱3,430.00 | ₱30.00 | ₱5,130.00 |
| ₱34,250 – ₱34,749.99 | ₱34,500 | ₱1,725.00 | ₱3,480.00 | ₱30.00 | ₱5,205.00 |
| ₱34,750 and above | ₱35,000 | ₱1,750.00 | ₱3,530.00 | ₱30.00 | ₱5,280.00 |
Read each row left to right: compensation range, MSC, employee share, employer share including EC, the EC component, and the combined total. Employer share already includes EC, so do not add the EC column again to the employer column.
How to use the table in a cutoff
The table is only useful after earnings are stable enough to state SSS compensation.
- Freeze the employee list and pay types.
- Close timekeeping so unpaid days and other pay adjustments are no longer moving.
- State monthly compensation for SSS for each employee.
- Look up the MSC row.
- Post employee share to deductions and employer share plus EC to employer cost.
- Keep the MSC on the register so the row can be checked.
- Remit through the channel SSS currently publishes.
Late DTR corrections change monthly pay, and monthly pay can change the MSC. Semi-monthly and weekly payrolls still have one monthly SSS contribution. Document which payday carries the employee share, or how a split works. Do not withhold a full monthly share twice. Remittance timing is on the pay contribution page.
Common table errors
These mistakes show up more often than exotic cases:
- Using a salary percentage without an MSC lookup
- Treating ₱20,000 as if it were still the MSC ceiling
- Dropping EC from employer cost, or charging EC to the employee
- Keeping a printed table from before the January 2025 schedule
- Mapping two legal entities to one SSS employer number
- Computing SSS on PhilHealth monthly basic salary without checking the SSS base
New hires still need a contribution treatment once they are covered. Separated employees left active will generate a row they should not.
Records the register should keep
For each employee and month, keep enough to explain the line:
- Compensation used for SSS
- MSC
- Employee share
- Employer share
- EC
- Regular SS versus MPF split when that split is needed for reporting
- Pay date the deduction was taken
- Remittance reference
If an employee questions the deduction, the answer is the compensation, the table row, and the official schedule—not “that is the system amount.”
SSS loans and other SSS-related deductions are separate from the regular contribution. Do not merge a loan amortization into the contribution column. The contribution table does not compute loans.
Where SSS sits among other deductions
SSS is not a substitute for PhilHealth or Pag-IBIG, and it is not withholding tax. A full close still needs earnings, the three agency contributions, other authorized deductions, and BIR withholding from taxable compensation and the current BIR tables. See how to compute payroll in the Philippines, Philippine payroll deductions, and a payroll system for the Philippines.
Simplify SSS table maintenance with TimeBoxHR
TimeBoxHR is designed to support configurable SSS contribution tables and statutory payroll computation using those tables, together with employee records, DTR, configurable payroll rules, and SSS, PhilHealth, Pag-IBIG, and BIR reports. The claim is the configuration you maintain, not a promise that a shipped file is current law.
How TimeBoxHR Handles This
TimeBoxHR is designed to support configurable SSS contribution tables so the January 2025 schedule, or a later official replacement, can be loaded and used in statutory payroll computation once the company has verified the figures. Employee records hold the identifiers payroll needs. DTR and configurable payroll rules feed the earnings that become the compensation lookup. SSS, PhilHealth, Pag-IBIG, and BIR reports can then be produced from the posted run rather than from a second workbook.
The official source of the amounts remains SSS. Open the SSS contribution table when you activate or replace a table, and keep a dated note of which schedule applied from which pay date.