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mybizmate Tools · Reference · Contribution Table
SSS Contribution TableThe 15% rate and the full salary credit schedule
The complete SSS schedule for business employers and employees: 15% of the monthly salary credit, split 10% employer and 5% employee, with the employer's EC amount and the provident fund portion that applies above a ₱20,000 salary credit.
| Total rate | 15% of the monthly salary credit: 10% employer, 5% employee |
| Salary credit range | ₱5,000 floor to ₱35,000 ceiling, in ₱500 steps |
| Regular SS and MPF | Regular SS covers the MSC up to ₱20,000; the portion above that, to ₱35,000, goes to the Mandatory Provident Fund and is credited to the member's own account |
| EC | Employer only: ₱10 up to an MSC of ₱14,500, ₱30 from ₱15,000 up |
| Legal basis | RA 11199 and SSS Circular No. 2024-006 dated 19 December 2024, effective January 2025 |
The Schedule
Full contribution schedule, business employers and employees
The row you need is the one whose range of compensation contains the monthly pay. Everything to the right of the salary credit is pesos per month.
| Range of compensation | Salary credit | of which MPF | Employer SS + MPF | Employer EC | Employer total | Employee total | Total |
|---|---|---|---|---|---|---|---|
| Below 5,250 | 5,000.00 | – | 500.00 | 10.00 | 510.00 | 250.00 | 760.00 |
| 5,250 – 5,749.99 | 5,500.00 | – | 550.00 | 10.00 | 560.00 | 275.00 | 835.00 |
| 5,750 – 6,249.99 | 6,000.00 | – | 600.00 | 10.00 | 610.00 | 300.00 | 910.00 |
| 6,250 – 6,749.99 | 6,500.00 | – | 650.00 | 10.00 | 660.00 | 325.00 | 985.00 |
| 6,750 – 7,249.99 | 7,000.00 | – | 700.00 | 10.00 | 710.00 | 350.00 | 1,060.00 |
| 7,250 – 7,749.99 | 7,500.00 | – | 750.00 | 10.00 | 760.00 | 375.00 | 1,135.00 |
| 7,750 – 8,249.99 | 8,000.00 | – | 800.00 | 10.00 | 810.00 | 400.00 | 1,210.00 |
| 8,250 – 8,749.99 | 8,500.00 | – | 850.00 | 10.00 | 860.00 | 425.00 | 1,285.00 |
| 8,750 – 9,249.99 | 9,000.00 | – | 900.00 | 10.00 | 910.00 | 450.00 | 1,360.00 |
| 9,250 – 9,749.99 | 9,500.00 | – | 950.00 | 10.00 | 960.00 | 475.00 | 1,435.00 |
| 9,750 – 10,249.99 | 10,000.00 | – | 1,000.00 | 10.00 | 1,010.00 | 500.00 | 1,510.00 |
| 10,250 – 10,749.99 | 10,500.00 | – | 1,050.00 | 10.00 | 1,060.00 | 525.00 | 1,585.00 |
| 10,750 – 11,249.99 | 11,000.00 | – | 1,100.00 | 10.00 | 1,110.00 | 550.00 | 1,660.00 |
| 11,250 – 11,749.99 | 11,500.00 | – | 1,150.00 | 10.00 | 1,160.00 | 575.00 | 1,735.00 |
| 11,750 – 12,249.99 | 12,000.00 | – | 1,200.00 | 10.00 | 1,210.00 | 600.00 | 1,810.00 |
| 12,250 – 12,749.99 | 12,500.00 | – | 1,250.00 | 10.00 | 1,260.00 | 625.00 | 1,885.00 |
| 12,750 – 13,249.99 | 13,000.00 | – | 1,300.00 | 10.00 | 1,310.00 | 650.00 | 1,960.00 |
| 13,250 – 13,749.99 | 13,500.00 | – | 1,350.00 | 10.00 | 1,360.00 | 675.00 | 2,035.00 |
| 13,750 – 14,249.99 | 14,000.00 | – | 1,400.00 | 10.00 | 1,410.00 | 700.00 | 2,110.00 |
| 14,250 – 14,749.99 | 14,500.00 | – | 1,450.00 | 10.00 | 1,460.00 | 725.00 | 2,185.00 |
| 14,750 – 15,249.99 | 15,000.00 | – | 1,500.00 | 30.00 | 1,530.00 | 750.00 | 2,280.00 |
| 15,250 – 15,749.99 | 15,500.00 | – | 1,550.00 | 30.00 | 1,580.00 | 775.00 | 2,355.00 |
| 15,750 – 16,249.99 | 16,000.00 | – | 1,600.00 | 30.00 | 1,630.00 | 800.00 | 2,430.00 |
| 16,250 – 16,749.99 | 16,500.00 | – | 1,650.00 | 30.00 | 1,680.00 | 825.00 | 2,505.00 |
| 16,750 – 17,249.99 | 17,000.00 | – | 1,700.00 | 30.00 | 1,730.00 | 850.00 | 2,580.00 |
| 17,250 – 17,749.99 | 17,500.00 | – | 1,750.00 | 30.00 | 1,780.00 | 875.00 | 2,655.00 |
| 17,750 – 18,249.99 | 18,000.00 | – | 1,800.00 | 30.00 | 1,830.00 | 900.00 | 2,730.00 |
| 18,250 – 18,749.99 | 18,500.00 | – | 1,850.00 | 30.00 | 1,880.00 | 925.00 | 2,805.00 |
| 18,750 – 19,249.99 | 19,000.00 | – | 1,900.00 | 30.00 | 1,930.00 | 950.00 | 2,880.00 |
| 19,250 – 19,749.99 | 19,500.00 | – | 1,950.00 | 30.00 | 1,980.00 | 975.00 | 2,955.00 |
| 19,750 – 20,249.99 | 20,000.00 | – | 2,000.00 | 30.00 | 2,030.00 | 1,000.00 | 3,030.00 |
| 20,250 – 20,749.99 | 20,500.00 | 500.00 | 2,050.00 | 30.00 | 2,080.00 | 1,025.00 | 3,105.00 |
| 20,750 – 21,249.99 | 21,000.00 | 1,000.00 | 2,100.00 | 30.00 | 2,130.00 | 1,050.00 | 3,180.00 |
| 21,250 – 21,749.99 | 21,500.00 | 1,500.00 | 2,150.00 | 30.00 | 2,180.00 | 1,075.00 | 3,255.00 |
| 21,750 – 22,249.99 | 22,000.00 | 2,000.00 | 2,200.00 | 30.00 | 2,230.00 | 1,100.00 | 3,330.00 |
| 22,250 – 22,749.99 | 22,500.00 | 2,500.00 | 2,250.00 | 30.00 | 2,280.00 | 1,125.00 | 3,405.00 |
| 22,750 – 23,249.99 | 23,000.00 | 3,000.00 | 2,300.00 | 30.00 | 2,330.00 | 1,150.00 | 3,480.00 |
| 23,250 – 23,749.99 | 23,500.00 | 3,500.00 | 2,350.00 | 30.00 | 2,380.00 | 1,175.00 | 3,555.00 |
| 23,750 – 24,249.99 | 24,000.00 | 4,000.00 | 2,400.00 | 30.00 | 2,430.00 | 1,200.00 | 3,630.00 |
| 24,250 – 24,749.99 | 24,500.00 | 4,500.00 | 2,450.00 | 30.00 | 2,480.00 | 1,225.00 | 3,705.00 |
| 24,750 – 25,249.99 | 25,000.00 | 5,000.00 | 2,500.00 | 30.00 | 2,530.00 | 1,250.00 | 3,780.00 |
| 25,250 – 25,749.99 | 25,500.00 | 5,500.00 | 2,550.00 | 30.00 | 2,580.00 | 1,275.00 | 3,855.00 |
| 25,750 – 26,249.99 | 26,000.00 | 6,000.00 | 2,600.00 | 30.00 | 2,630.00 | 1,300.00 | 3,930.00 |
| 26,250 – 26,749.99 | 26,500.00 | 6,500.00 | 2,650.00 | 30.00 | 2,680.00 | 1,325.00 | 4,005.00 |
| 26,750 – 27,249.99 | 27,000.00 | 7,000.00 | 2,700.00 | 30.00 | 2,730.00 | 1,350.00 | 4,080.00 |
| 27,250 – 27,749.99 | 27,500.00 | 7,500.00 | 2,750.00 | 30.00 | 2,780.00 | 1,375.00 | 4,155.00 |
| 27,750 – 28,249.99 | 28,000.00 | 8,000.00 | 2,800.00 | 30.00 | 2,830.00 | 1,400.00 | 4,230.00 |
| 28,250 – 28,749.99 | 28,500.00 | 8,500.00 | 2,850.00 | 30.00 | 2,880.00 | 1,425.00 | 4,305.00 |
| 28,750 – 29,249.99 | 29,000.00 | 9,000.00 | 2,900.00 | 30.00 | 2,930.00 | 1,450.00 | 4,380.00 |
| 29,250 – 29,749.99 | 29,500.00 | 9,500.00 | 2,950.00 | 30.00 | 2,980.00 | 1,475.00 | 4,455.00 |
| 29,750 – 30,249.99 | 30,000.00 | 10,000.00 | 3,000.00 | 30.00 | 3,030.00 | 1,500.00 | 4,530.00 |
| 30,250 – 30,749.99 | 30,500.00 | 10,500.00 | 3,050.00 | 30.00 | 3,080.00 | 1,525.00 | 4,605.00 |
| 30,750 – 31,249.99 | 31,000.00 | 11,000.00 | 3,100.00 | 30.00 | 3,130.00 | 1,550.00 | 4,680.00 |
| 31,250 – 31,749.99 | 31,500.00 | 11,500.00 | 3,150.00 | 30.00 | 3,180.00 | 1,575.00 | 4,755.00 |
| 31,750 – 32,249.99 | 32,000.00 | 12,000.00 | 3,200.00 | 30.00 | 3,230.00 | 1,600.00 | 4,830.00 |
| 32,250 – 32,749.99 | 32,500.00 | 12,500.00 | 3,250.00 | 30.00 | 3,280.00 | 1,625.00 | 4,905.00 |
| 32,750 – 33,249.99 | 33,000.00 | 13,000.00 | 3,300.00 | 30.00 | 3,330.00 | 1,650.00 | 4,980.00 |
| 33,250 – 33,749.99 | 33,500.00 | 13,500.00 | 3,350.00 | 30.00 | 3,380.00 | 1,675.00 | 5,055.00 |
| 33,750 – 34,249.99 | 34,000.00 | 14,000.00 | 3,400.00 | 30.00 | 3,430.00 | 1,700.00 | 5,130.00 |
| 34,250 – 34,749.99 | 34,500.00 | 14,500.00 | 3,450.00 | 30.00 | 3,480.00 | 1,725.00 | 5,205.00 |
| 34,750 and over | 35,000.00 | 15,000.00 | 3,500.00 | 30.00 | 3,530.00 | 1,750.00 | 5,280.00 |
Self employed, voluntary, and OFW members pay the whole 15% themselves and follow their own schedules in the same circular. Benefits under the Regular SS and EC programs are computed on an MSC of ₱5,000 to ₱20,000; contributions on the MSC above ₱20,000 build the member's MPF account instead.
Payroll Side
Where the shares land
The employee share deducts from pay before withholding tax; the employer share is a cost on top. The contributions calculator estimates both from one salary.
Related
Schedules maintained for you.
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