SSS Contribution Calculator Philippines
See how much SSS takes from your monthly pay and how much your employer adds. This uses the SSS schedule for employees of private businesses, effective January 2025. Everything is computed on your device.
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Compute your SSS contribution
Your monthly SSS deduction
Monthly Salary Credit (MSC):
| Regular SS | |
|---|---|
| MPF | |
| Total employee share |
| Regular SS | |
|---|---|
| MPF | |
| EC (Employees' Compensation) | |
| Total employer share |
| Total monthly SSS contribution |
|---|
How SSS contributions are computed
SSS does not use your exact pay. Your monthly compensation is placed in a bracket, and each bracket has a Monthly Salary Credit (MSC). The MSC goes from ₱5,000.00 to ₱35,000.00 in steps of ₱500.00.
You pay 5% of your MSC. Your employer pays 10% of your MSC, plus EC.
EC (Employees' Compensation) is paid by the employer only: ₱10.00 if your MSC is below ₱15,000.00, and ₱30.00 if it is ₱15,000.00 or more.(Source: RA 11199, Sec. 4(a)(9); SSS Circular No. 2024-006)
What counts as compensation?
All actual pay for your work, including the mandated cost of living allowance (COLA) and the cash value of non-cash pay. This is more than your basic salary.(Source: RA 11199, Sec. 8(f))
What is the MPF?
If your MSC is above ₱20,000.00, the contributions on the part above ₱20,000.00 go to the Mandatory Provident Fund (MPF), a savings account in your name. Contributions on the first ₱20,000.00 go to regular SSS.
Worked examples
Example 1: ₱18,000 a month
- MSC: ₱18,000.00
- You pay: 5% × ₱18,000.00 = ₱900.00
- Your employer pays: 10% × ₱18,000.00 + ₱30.00 EC = ₱1,830.00
- Total: ₱2,730.00
Example 2: ₱40,000 a month
- MSC: ₱35,000.00 (the maximum)
- Of that, ₱20,000.00 is for regular SSS and ₱15,000.00 is for MPF
- You pay: ₱1,750.00
- Your employer pays: ₱3,530.00 (including EC)
- Total: ₱5,280.00
Planning ahead? Try the SSS pension calculator or theSSS salary loan calculator.
Frequently asked questions
How is my SSS contribution computed?
Your monthly compensation is matched to a Monthly Salary Credit (MSC) bracket. Each bracket is ₱500 wide. You pay 5% of your MSC, and your employer pays 10% plus a small Employees' Compensation (EC) contribution.
What is the MPF part of my SSS contribution?
If your MSC is above ₱20,000.00, the contributions on the amount above ₱20,000.00 go to the Mandatory Provident Fund (MPF), a separate savings account in your name. Your regular SSS benefits are based on the first ₱20,000.00.
What is EC, and do I pay it?
No. Employees' Compensation (EC) is paid only by your employer. It is ₱10.00 a month if your MSC is below ₱15,000.00, and ₱30.00 if it is ₱15,000.00 or higher. It is not part of your share.
Is there a maximum SSS contribution?
Yes. The highest MSC is ₱35,000.00. If you earn ₱34,750.00 or more a month, your contribution stays the same no matter how much more you earn.
What pay is counted for SSS?
SSS uses your "compensation": all actual pay for your work, including the mandated cost of living allowance (COLA) and the cash value of non-cash pay. This is broader than basic salary.
Sources
- Republic Act No. 11199 (Social Security Act of 2018)
- SSS Schedule of Contributions, Business Employers and Employees, effective January 2025 (SSS Circular No. 2024-006)
This calculator covers employees of private businesses only. Self-employed, voluntary, OFW, and household (kasambahay) members have different schedules.
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