SSS Contribution Table 2025: New Rates, MSC, and MPF Explained
As we enter 2025, the Social Security System (SSS) in the Philippines has implemented important updates to its contribution schedule for all covered members, including employees, self-employed individuals, voluntary members, and business employers. These changes align with the provisions of Republic Act No. 11199, also known as the Social Security Act of 2018.
If you’re looking for the updated SSS Contribution Table for 2025, including detailed rates, benefits, and how these changes affect you—this article breaks it all down.
What’s New in the SSS Contribution Table for 2025?
- Contribution rate increases to 15%
- Minimum Monthly Salary Credit (MSC) set at ₱5,000
- Maximum MSC raised to ₱35,000
- No change in maximum MSC for the Regular SS program (remains at ₱20,000)
- Contributions above ₱20,000 now go to the Mandatory Provident Fund (MPF)
Full SSS Contribution Table 2025 (For Employees and Employers)
| Monthly Salary Credit (MSC) | Total Contribution | Employee Share (EE) | Employer Share (ER) | MPF Allocation |
|---|---|---|---|---|
| ₱5,000 | ₱750.00 | ₱250.00 | ₱500.00 | ₱0.00 |
| ₱10,000 | ₱1,500.00 | ₱500.00 | ₱1,000.00 | ₱0.00 |
| ₱20,000 | ₱3,000.00 | ₱1,000.00 | ₱2,000.00 | ₱0.00 |
| ₱25,000 | ₱3,750.00 | ₱1,250.00 | ₱2,500.00 | ₱750.00 |
| ₱35,000 | ₱5,250.00 | ₱1,750.00 | ₱3,500.00 | ₱2,250.00 |
Note: MPF allocations apply only to the portion of MSC above ₱20,000.
What Is the Mandatory Provident Fund (MPF)?
The MPF is a savings and investment scheme under SSS where any contributions above the ₱20,000 MSC go. This fund builds a personal retirement account for the member and earns interest over time based on SSS’s investment returns.
Covered Benefits Under MPF:
- Retirement
- Permanent Total Disability
- Death
Regular SSS Benefits: What Stays the Same?
Despite changes in contributions, the computation of benefits under the Regular Social Security and Employees’ Compensation (EC) programs remains based on a maximum MSC of ₱20,000.
You’ll still be entitled to the following:
- Maternity benefit
- Sickness benefit
- Retirement pension
- Disability benefits (partial or total)
- Death and funeral grants
- Unemployment insurance
SSS Contribution 2024 vs 2025: What Changed?
| Year | Contribution Rate | Min MSC | Max MSC (SS) | Max MSC (Total) |
|---|---|---|---|---|
| 2024 | 14% | ₱4,000 | ₱20,000 | ₱20,000 |
| 2025 | 15% | ₱5,000 | ₱20,000 (SS) | ₱35,000 (with MPF) |
Summary: The contribution rate increases by 1%, and higher salaries now include MPF savings.
Who Should Be Aware of These Updates?
These 2025 updates apply to:
- Private sector employees
- Self-employed and voluntary members
- OFWs (Overseas Filipino Workers)
- Household employers and kasambahays
- Business employers with active payroll
How to Use the SSS Contribution Table
- Identify your MSC based on your monthly salary.
- Apply the 15% contribution rate.
- Split the total as: ER (2/3) and EE (1/3).
- Allocate anything above ₱20,000 MSC to the MPF.
Example: An employee earning ₱30,000 will contribute based on ₱30,000 MSC. The first ₱20,000 goes to SS/EC, and the remaining ₱10,000 to MPF.
Final Thoughts: Why This Matters
The SSS Contribution Table 2025 reflects the government’s commitment to strengthening the Philippine social security system while helping members build better long-term savings through the MPF.
Whether you’re an employer, employee, or voluntary contributor, understanding the new table ensures you’re paying the correct amount and maximizing your benefits.