Philippines SSS Contribution Calculator (Employer & Employee)
Your MSC, employer and employee shares, EC and MPF from the current SSS schedules.
Philippines · SSS The schedules of SSS Circulars 2024-006 to 2024-010 · Sources
Contribution a month
How this was calculated
Schedule of contributions
Each employee
The employer shares include the EC. The MPF column is the part of each total that goes to the employee’s MPF account.
Rules and official sources
- SSS: schedule of contributions
- SSS Circular 2024-006: schedule of SSS contributions for business employers and employees
- SSS Circular 2024-007: schedule of contributions for household employers and kasambahay
- SSS Circular 2024-008: schedule of contributions for self-employed members
- SSS Circular 2024-009: schedule of contributions for voluntary and non-working spouse members
- SSS Circular 2024-010: schedule of contributions for land-based OFW members
- SSS: coverage of a non-working spouse
- SSS: voluntary members
- SSS: self-employed members
- SSS: paying contributions and payment deadlines
- Republic Act No. 11199 (Social Security Act of 2018)
- Republic Act No. 10361 (Batas Kasambahay)
An estimate, not legal or payroll advice. The SSS’s own records and computation prevail.
Results are estimates for general information and planning, not financial advice. Banks and institutions may calculate differently (rounding, fees, rate changes). Confirm figures with your lender or a qualified adviser before deciding.
About the Philippines SSS Contribution Calculator (Employer & Employee)
Enter a month's compensation and see the SSS contribution the way the SSS schedule works it out: the Monthly Salary Credit (MSC) the amount falls in, the Regular Social Security part and the Mandatory Provident Fund (MPF, also called WISP or the MySSS Pension Booster) part, the Employees' Compensation (EC) contribution, and how much the employer and the member each pay.
It covers every kind of member: employees of a business, kasambahay and their household employers, self-employed and voluntary members, non-working spouses and land-based OFWs, each with its own schedule. Employers can paste a list of employees and their pay and get every contribution and the totals to remit, ready to download as a CSV file. The full schedule for each kind of member is on the page too. Everything is worked out in your browser.
How to use it
- Choose the kind of member: an employee of a business (sea-based OFWs too), a kasambahay, self-employed, voluntary, a non-working spouse or a land-based OFW.
- Enter the month’s compensation — or the declared earnings, the MSC you chose as a voluntary member, or for a non-working spouse the working spouse’s declared monthly income.
- Read the MSC, the employer and member shares, the EC and the MPF part. Choose 3 or 12 months to see the total for a quarter or a year.
- For a whole payroll, open “Several employees”, paste one employee a line (name, then monthly compensation) and download the list with every contribution as a CSV file.
- Open the schedule under the result to see every band of compensation and its contribution; your band is highlighted.
Examples
Employee · compensation ₱25,000
MSC ₱25,000 · employer ₱2,530 (₱2,000 Regular SS + ₱500 MPF + ₱30 EC) · employee ₱1,250 · total ₱3,780
The Regular SS uses the first ₱20,000 of the MSC; the 15% on the other ₱5,000 (₱750) goes to the employee’s MPF account.
Employee · compensation ₱34,750 or more
MSC ₱35,000 · employer ₱3,500 + ₱30 EC · employee ₱1,750 · total ₱5,280
Pay above ₱34,750 a month adds nothing: ₱35,000 is the highest MSC.
Kasambahay · wage ₱4,500
MSC ₱4,500 · household employer ₱685 (₱675 + ₱10 EC) · kasambahay ₱0
Below a wage of ₱5,000 the household employer pays the whole contribution; from ₱5,000 the kasambahay pays 5%.
Self-employed · declared earnings ₱20,000 · 3 months
₱3,030 a month (₱3,000 + ₱30 EC) · ₱9,090 for the quarter
Working spouse declares ₱25,300 a month
Half is ₱12,650 → MSC ₱13,000 · ₱1,950 a month
Half of the working spouse’s declared income sets the credit; when it is not an MSC of the schedule, the next higher MSC applies.
MSC ₱8,000 (the lowest for OFWs) · ₱1,200 a month, no EC
Common uses
- Check the SSS deduction on your payslip against the schedule.
- Work out the employer’s cost of SSS for a new hire before making an offer.
- Compute a whole month’s SSS remittance for a small payroll from a pasted list.
- Decide which MSC to pay as a voluntary member or what a self-employed declaration costs.
- Budget a kasambahay’s SSS as a household employer.
How the SSS schedule works
The contribution rate is 15% of the Monthly Salary Credit. The MSC is a step of the schedule: compensation below ₱5,250 gets the lowest MSC of ₱5,000, then every ₱500 band has its own MSC (₱5,250 to ₱5,749.99 is ₱5,500, and so on) up to ₱35,000 for ₱34,750 and over (SSS contribution table, Circular 2024-006; RA 11199).
The Regular Social Security and Employees' Compensation programs use the MSC up to ₱20,000: their contributions and their benefits (retirement, disability, death, sickness, maternity, unemployment, funeral) are worked out on an MSC of at most ₱20,000. The contribution on the part of the MSC above ₱20,000 is credited to the member's own Mandatory Provident Fund account, whose benefit on retirement, permanent total disability or death is the accumulated contributions plus net investment income. Employers also pay EC: ₱10 a month below an MSC of ₱15,000 and ₱30 from ₱15,000.
Who pays what
- Employees of a business: the employer pays 10% and the EC, the employee 5%, deducted from pay. Sea-based OFWs follow this schedule: their manning agency is their employer (RA 11199 s. 9-B).
- Kasambahay: the same rates on an MSC that starts at ₱1,000 for wages below ₱1,250, but below a wage of ₱5,000 the household employer pays everything (Circular 2024-007; RA 10361 s. 30).
- Self-employed members pay both shares and the EC on the earnings they declare (Circular 2024-008).
- Voluntary members and non-working spouses pay the whole 15%, with no EC (Circular 2024-009).
- Land-based OFWs pay the whole 15% on an MSC that starts at ₱8,000, with no EC (Circular 2024-010).
Declaring or choosing the MSC
Self-employed members declare their monthly earnings, which set the MSC, and may change them without proof (self-employed members). A first-time voluntary member may choose any MSC of the schedule (voluntary members). Below age 55 either may change the MSC as often as they like; from 55 an increase is allowed once a year and by one bracket from the last MSC posted.
A non-working spouse's MSC is based on half of the working spouse's declared monthly income; when half is not an MSC of the schedule, the immediately higher MSC applies (non-working spouse).
When to pay, and late payment
Employers remit by the last day of the month after the month the contributions are for. Household employers, self-employed and voluntary members and non-working spouses pay by the last day of the month after the month or the calendar quarter. Land-based OFWs pay contributions for January to September by 31 December of the same year and those for October to December by 31 January of the next year. A deadline on a Saturday, Sunday or holiday moves to the next working day (paying contributions).
An employer that remits late pays a penalty of 2% a month until paid (RA 11199 s. 22). Self-employed, voluntary and OFW members cannot pay late at all: a missed month stays a gap in the record, because back-payments are not accepted.
Limitations
- Uses the schedules the SSS links from its contribution table page. When the SSS issues a new schedule, the figures change.
- Works out contributions only — not benefits, loans, the exact penalty on a late remittance or the underpayment on contributions paid in advance under an earlier schedule.
- For an employee the amount is the month’s total compensation as you enter it; how an employer totals overtime, commissions and pay in kind is its own payroll’s work.
- An estimate, not legal or payroll advice: the SSS’s own records and computation prevail.
Privacy
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
How is my SSS contribution computed?
Find the band your monthly compensation falls in; its Monthly Salary Credit times 15% is the contribution. Employees pay 5% of the MSC and the employer 10% plus the EC. For an MSC above ₱20,000, the part above ₱20,000 goes to your MPF account instead of the Regular SS.
What is the MPF, WISP or MySSS Pension Booster part?
It is the Mandatory Provident Fund: the 15% on the part of your MSC above ₱20,000, credited to an individual account in your name. Its benefit is the accumulated contributions plus net investment income, paid on retirement, permanent total disability or death.
How much does the employer pay?
Twice the employee share plus the EC: at an MSC of ₱25,000 the employer pays ₱2,530 and the employee ₱1,250; at the ₱35,000 maximum, ₱3,530 and ₱1,750. The employer may not deduct its own share from the employee’s pay (RA 11199 s. 19).
Does a kasambahay pay SSS?
Only from a wage of ₱5,000 a month: then the kasambahay pays the employee share and the household employer the rest. Below ₱5,000 the household employer pays the whole contribution, including the EC.
Why is my MSC higher or lower than my salary?
The MSC is the step of the schedule, not the salary itself: everything from ₱24,750 to ₱25,249.99, for example, has an MSC of ₱25,000. Below ₱5,250 the minimum MSC of ₱5,000 applies, and from ₱34,750 the maximum of ₱35,000.
Is my salary sent anywhere?
No. Everything, including a pasted payroll list, is worked out in your browser; nothing is uploaded or stored, and the page works offline once it has loaded.