Understanding the SSS contribution table
Read and download the latest SSS Contribution Table.
Monthly contributions are based on the compensation of SSS members and payable under two (2) programs. The Monthly Salary Credit (MSC) means the compensation base for contributions and benefits, provided that in the computation of benefits, the minimum and maximum MSCs to be considered shall be P5,000 and P20,000, respectively, until adjusted:
Contribution programs and rates
| Program | Contribution rate |
|---|---|
| Social Security (SS) | Fifteen percent (15%) of the MSC not exceeding P35,000 and paid by both employer (10.0%) and employee (5.0%), effective January 1, 2025. |
| Employees' Compensation Program (ECP) | Since January 1, 2007, contributions for the ECP, which are paid only by the employer, are ten pesos (P10) for employees with an MSC of P14,500 and below, and thirty pesos (P30) for employees with an MSC of P15,000 and above. Since September 2020, all self-employed members are covered under the ECP, per ECC and SSS Joint Memorandum Circular No. 1, S. 2020. |