SSS Contribution Table for Employees and Employers in 2023
The Social Security System or SSS is a government agency in the Philippines that provides social security protection to workers in the private sector. Both employees and employers are required to make regular contributions to the SSS fund based on the employee’s monthly salary. Knowing the SSS contribution table is essential to ensure correct remittance and compliance.
SSS Contribution Breakdown
The total SSS contribution is divided into two parts – the employee share and the employer share. Here is a breakdown of the SSS contributions:
- Employee Share – This is deducted from the employee’s monthly salary. The contribution rate ranges from 3.63% to 12.5% depending on the monthly salary bracket.
- Employer Share – This is the counterpart contribution made by the employer based on the employee’s monthly salary. The employer share ranges from 7.07% to 17.0%.
- Total Contribution – The employee and employer shares are added to get the monthly SSS contribution. This ranges from 10.7% to 29.5% of monthly salary.
The SSS contribution schedule is updated periodically. Below are the current SSS contribution tables for employees and employers.
SSS Contribution Employees and Employers Table 2023
This section presents the latest salary brackets and monthly contributions for both employees and employers, providing essential guidance for adherence to the Philippine social security system and ensuring equitable financial protection for all.
The SSS Contribution Table for Employed Members and Employers outlines the monthly contributions that employees and employers are required to pay based on their monthly salary.
| Range of Compensation | Monthly Salary Credit | Amount Of Contributions | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Regular Social Security | Employees Compensation | WISP | Total Contribution | ||||||||||||
| Regular SS/EC | Mandatory PF | WISP | ER | EE | TOTAL | ER | EE | TOTAL | ER | EE | TOTAL | ER | EE | TOTAL | |
| Below 4,250 | 4,000 | – | 4,000 | 380 | 180 | 560 | 10 | – | 10 | – | – | – | 390 | 180 | 570 |
| 4,250 – 4,749.99 | 4,500 | – | 4,500 | 427.50 | 202.50 | 630 | 10 | – | 10 | – | – | – | 437.50 | 202.50 | 640 |
| 4,750 – 5,249.99 | 5,000 | – | 5,000 | 475 | 225 | 700 | 10 | – | 10 | – | – | – | 485 | 225 | 710 |
| 5,250 – 5,749.99 | 5,500 | – | 5,500 | 522.50 | 247.50 | 770 | 10 | – | 10 | – | – | – | 532.50 | 247.50 | 780 |
| 5,750 – 6,249.99 | 6,000 | – | 6,000 | 570 | 270 | 840 | 10 | – | 10 | – | – | – | 580 | 270 | 850 |
| 6,250 – 6,749.99 | 6,500 | – | 6,500 | 617.50 | 292.50 | 910 | 10 | – | 10 | – | – | – | 627.50 | 292.50 | 920 |
| 6,750 – 7,249.99 | 7,000 | – | 7,000 | 665 | 315 | 980 | 10 | – | 10 | – | – | – | 675 | 315 | 990 |
| 7,250 – 7,749.99 | 7,500 | – | 7,500 | 712.50 | 337.50 | 1050 | 10 | – | 10 | – | – | – | 722.50 | 337.50 | 1060 |
| 7,750 – 8,249.99 | 8,000 | – | 8,000 | 760 | 360 | 1,120 | 10 | – | 10 | – | – | – | 770 | 360 | 1,130 |
| 8,250 – 8,749.99 | 8,500 | – | 8,500 | 807.50 | 382.50 | 1,190 | 10 | – | 10 | – | – | – | 817.50 | 382.50 | 1,200 |
| 8,750 – 9,249.99 | 9,000 | – | 9,000 | 855 | 405 | 1,260 | 10 | – | 10 | – | – | – | 865 | 405 | 1,270 |
| 9,250 – 9,749.99 | 9,500 | – | 9,500 | 902.50 | 427.50 | 1,330 | 10 | – | 10 | – | – | – | 912.50 | 427.50 | 1,340 |
| 9,750 – 10,249.99 | 10,000 | – | 10,000 | 950 | 450 | 1,400 | 10 | – | 10 | – | – | – | 960 | 450 | 1,410 |
| 10,250 – 10,749.99 | 10,500 | – | 10,500 | 997.50 | 472.50 | 1,470 | 10 | – | 10 | – | – | – | 1007.50 | 472.50 | 1,480 |
| 10,750 – 11,249.99 | 11,000 | – | 11,000 | 1,045 | 495 | 1,540 | 10 | – | 10 | – | – | – | 1,055 | 495 | 1,550 |
| 11,250 – 11,749.99 | 11,500 | – | 11,500 | 1,092.50 | 517.50 | 1,610 | 10 | – | 10 | – | – | – | 1102.50 | 517.50 | 1,620 |
| 11,750 – 12,249.99 | 12,000 | – | 12,000 | 1,140 | 540 | 1,680 | 10 | – | 10 | – | – | – | 1,150 | 540 | 1,690 |
| 12,250 – 12,749.99 | 12,500 | – | 12,500 | 1,187.50 | 562.50 | 1,750 | 10 | – | 10 | – | – | – | 1,197.50 | 562.50 | 1,760 |
| 12,750 – 13,249.99 | 13,000 | – | 13,000 | 1,235 | 585 | 1,820 | 10 | – | 10 | – | – | – | 1,245 | 585 | 1,830 |
| 13,250 – 13,749.99 | 13,500 | – | 13,500 | 1,282.50 | 607.50 | 1,890 | 10 | – | 10 | – | – | – | 1,292.50 | 607.50 | 1,900 |
| 13,750 – 14,249.99 | 14,000 | – | 14,000 | 1,330 | 630 | 1,960 | 10 | – | 10 | – | – | – | 1,340 | 630 | 1,970 |
| 14,250 – 14,749.99 | 14,500 | – | 14,500 | 1,377.50 | 652.50 | 2,030 | 10 | – | 10 | – | – | – | 1,387.50 | 652.50 | 2,040 |
| 14,750 – 15,249.99 | 15,000 | – | 15,000 | 1,425 | 675 | 2,100 | 30 | – | 30 | – | – | – | 1,455 | 675 | 2,130 |
| 15,250 – 15,749.99 | 15,500 | – | 15,500 | 1,472.50 | 697.50 | 2,170 | 30 | – | 30 | – | – | – | 1,502.50 | 697.50 | 2,200 |
| 15,750 – 16,249.99 | 16,000 | – | 16,000 | 1,520 | 720 | 2,240 | 30 | – | 30 | – | – | – | 1,550 | 720 | 2,270 |
| 16,250 – 16,749.99 | 16,500 | – | 16,500 | 1,567.50 | 742.50 | 2,310 | 30 | – | 30 | – | – | – | 1,597.50 | 742.50 | 2,340 |
| 16,750 – 17,249.99 | 17,000 | – | 17,000 | 1,615 | 765 | 2,380 | 30 | – | 30 | – | – | – | 1,645 | 765 | 2,410 |
| 17,250 – 17,749.99 | 17,500 | – | 17,500 | 1,662.50 | 787.50 | 2,450 | 30 | – | 30 | – | – | – | 1,692.50 | 787.50 | 2,480 |
| 17,750 – 18,249.99 | 18,000 | – | 18,000 | 1,710 | 810 | 2,520 | 30 | – | 30 | – | – | – | 1,740 | 810 | 2,550 |
| 18,250 – 18,749.99 | 18,500 | – | 18,500 | 1,757.50 | 832.50 | 2,590 | 30 | – | 30 | – | – | – | 1,787.50 | 832.50 | 2,620 |
| 18,750 – 19,249.99 | 19,000 | – | 19,000 | 1,805 | 855 | 2,660 | 30 | – | 30 | – | – | – | 1,835 | 855 | 2,690 |
| 19,250 – 19,749.99 | 19,500 | – | 19,500 | 1,852.50 | 877.50 | 2,730 | 30 | – | 30 | – | – | – | 1,882.50 | 877.50 | 2,760 |
| 19,750 – 20,249.99 | 20,000 | – | 20,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | – | – | – | 1,930 | 900 | 2,830 |
| 20,250 – 20,749.99 | 20,000 | 500 | 20,500 | 1,900 | 900 | 2,800 | 30 | – | 30 | 47.50 | 22.50 | 70 | 1,977.50 | 922.50 | 2,900 |
| 20,750 – 21,249.99 | 20,000 | 1,000 | 21,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | 95 | 45 | 140 | 2,025 | 945 | 2,970 |
| 21,250 – 21,749.99 | 20,000 | 1,500 | 21,500 | 1,900 | 900 | 2,800 | 30 | – | 30 | 142.50 | 67.50 | 210 | 2,072.50 | 967.50 | 3,040 |
| 21,750 – 22,249.99 | 20,000 | 2,000 | 22,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | 190 | 90 | 280 | 2,120 | 990 | 3,110 |
| 22,250 – 22,749.99 | 20,000 | 2,500 | 22,500 | 1,900 | 900 | 2,800 | 30 | – | 30 | 237.50 | 112.50 | 350 | 2,167.50 | 1,012.50 | 3,180 |
| 22,750 – 23,249.99 | 20,000 | 3,000 | 23,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | 285 | 135 | 420 | 2,215 | 1,035 | 3,250 |
| 23,250 – 23,749.99 | 20,000 | 3,500 | 23,500 | 1,900 | 900 | 2,800 | 30 | – | 30 | 332.50 | 157.50 | 490 | 2,262.50 | 1,057.50 | 3,320 |
| 23,750 – 24,249.99 | 20,000 | 4,000 | 24,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | 380 | 180 | 560 | 2,310 | 1,080 | 3,390 |
| 24,250 – 24,749.99 | 20,000 | 4,500 | 24,500 | 1,900 | 900 | 2,800 | 30 | – | 30 | 427.50 | 202.50 | 630 | 2,357.50 | 1,102.50 | 3,460 |
| 24,750 – 25,249.99 | 20,000 | 5,000 | 25,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | 475 | 225 | 700 | 2,405 | 1,125 | 3,530 |
| 25,250 – 25,749.99 | 20,000 | 5,500 | 25,500 | 1,900 | 900 | 2,800 | 30 | – | 30 | 522.50 | 247.50 | 770 | 2,452.50 | 1,147.50 | 3,600 |
| 25,750 – 26,249.99 | 20,000 | 6,000 | 26,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | 570 | 270 | 840 | 2,500 | 1,170 | 3,670 |
| 26,250 – 26,749.99 | 20,000 | 6,500 | 26,500 | 1,900 | 900 | 2,800 | 30 | – | 30 | 617.50 | 292.50 | 910 | 2,547.50 | 1,192.50 | 3,740 |
| 26,750 – 27,249.99 | 20,000 | 7,000 | 27,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | 665 | 315 | 980 | 2,595 | 1,215 | 3,810 |
| 27,250 – 27,749.99 | 20,000 | 7,500 | 27,500 | 1,900 | 900 | 2,800 | 30 | – | 30 | 712.50 | 337.50 | 1,050 | 2,642.50 | 1,237.50 | 3,880 |
| 27,750 – 28,249.99 | 20,000 | 8,000 | 28,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | 760 | 360 | 1,120 | 2,690 | 1,260 | 3,950 |
| 28,250 – 28,749.99 | 20,000 | 8,500 | 28,500 | 1,900 | 900 | 2,800 | 30 | – | 30 | 807.50 | 382.50 | 1,190 | 2,737.50 | 1,282.50 | 4,020 |
| 28,750 – 29,249.99 | 20,000 | 9,000 | 29,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | 855 | 405 | 1,260 | 2,785 | 1,305 | 4,090 |
| 29,250 – 29,749.99 | 20,000 | 9,500 | 29,500 | 1,900 | 900 | 2,800 | 30 | – | 30 | 902.50 | 427.50 | 1,330 | 2,832.50 | 1,327.50 | 4,160 |
| 29,750 – OVER | 20,000 | 10,000 | 30,000 | 1,900 | 900 | 2,800 | 30 | – | 30 | 950 | 450 | 1,400 | 2,880 | 1,350 | 4,230 |
Source: SSS – Regular E&E 2023
For those earning ₱20,000 and below, the additional monthly SSS contributions range from ₱40 to ₱200, which will be paid by the employer only.
Meanwhile, those earning at the maximum MSC of ₱30,000 are required to pay an additional amount of ₱950 monthly, with ₱225 coming from the employee and ₱725 from the employer.
Employer responsibilities in contributing to their employees’ SSS benefits are crucial in ensuring that employees have a sustainable retirement plan. Through the updated contribution rate changes, employees can enjoy more comprehensive SSS benefits that cater to their needs.
With the SSS Contribution Table, employers can easily track their monthly contributions and ensure that payments are made on time. Payment options are also available, such as online payment channels or payment through accredited banks.
By keeping updated with the latest SSS Contribution Table, employers can ensure that their employees’ contributions are made on time and accurately, providing them with financial stability and security in the long run.
Bottom Line
Knowing the up-to-date SSS contribution tables allows employees and employers to compute their monthly share accurately. Remitting on time and completing the required number of contributions can provide social security protection for employees when they retire, get sick, become disabled, or are unemployed.