This alert contains general information on SSS contributions for business employers and employees effective January 2025 based on Circular No. 2024-006 issued by the Social Security System (SSS).
The summary of changes are as follows:
| Year | Maximum monthly salary credit (in PHP) | Contribution rate | Maximum monthly contribution | |
| Employer | Employee | |||
| 2024 | 30,000 | 14% | 9.5%
(PHP2,850) | 4.5%
(PHP1,350) |
| 2025 | 35,000 | 15%
| 10%
(PHP3,500) | 5%
(PHP1,750) |
Based on Circular No. 2024-005 and pursuant to Social Security Act of 2018, the SSS contribution rate for year 2025 is 15% which shall be shared by the employer and employee at 10% and 5%, respectively. Moreover, the updated minimum salary credit and maximum salary credit have been increased to PHP5,000 and PHP35,000, respectively.
The SSS contributions effective January 2025 are as follows:
| RANGE OF COMPENSATION | MONTHLY SALARY CREDIT | AMOUNT OF CONTRIBUTIONS | ||||||||||
| REGULAR SS1 | MPF3 | TOTAL | EMPLOYER | EMPLOYEE | TOTAL | |||||||
| EC2 | REGULAR SS | MPF | EC | TOTAL | REGULAR SS | MPF | TOTAL | |||||
| BELOW | 5,250.00 | 5,000 | 0 | 5,000 | 500 | 0 | 10 | 510 | 250 | 0 | 250 | 760 |
| 5,250.00 | 5,749.99 | 5,500 | 0 | 5,500 | 550 | 0 | 10 | 560 | 275 | 0 | 275 | 835 |
| 5,750.00 | 6,249.99 | 6,000 | 0 | 6,000 | 600 | 0 | 10 | 610 | 300 | 0 | 300 | 910 |
| 6,250.00 | 6,749.99 | 6,500 | 0 | 6,500 | 650 | 0 | 10 | 660 | 325 | 0 | 325 | 985 |
| 6,750.00 | 7,249.99 | 7,000 | 0 | 7,000 | 700 | 0 | 10 | 710 | 350 | 0 | 350 | 1,060 |
| 7,250.00 | 7,749.99 | 7,500 | 0 | 7,500 | 750 | 0 | 10 | 760 | 375 | 0 | 375 | 1,135 |
| 7,750.00 | 8,249.99 | 8,000 | 0 | 8,000 | 800 | 0 | 10 | 810 | 400 | 0 | 400 | 1,210 |
| 8,250.00 | 8,749.99 | 8,500 | 0 | 8,500 | 850 | 0 | 10 | 860 | 425 | 0 | 425 | 1,285 |
| 8,750.00 | 9,249.99 | 9,000 | 0 | 9,000 | 900 | 0 | 10 | 910 | 450 | 0 | 450 | 1,360 |
| 9,250.00 | 9,749.99 | 9,500 | 0 | 9,500 | 950 | 0 | 10 | 960 | 475 | 0 | 475 | 1,435 |
| 9,750.00 | 10,249.99 | 10,000 | 0 | 10,000 | 1,000 | 0 | 10 | 1,010 | 500 | 0 | 500 | 1,510 |
| 10,250.00 | 10,749.99 | 10,500 | 0 | 10,500 | 1,050 | 0 | 10 | 1,060 | 525 | 0 | 525 | 1,585 |
| 10,750.00 | 11,249.99 | 11,000 | 0 | 11,000 | 1,100 | 0 | 10 | 1,110 | 550 | 0 | 550 | 1,660 |
| 11,250.00 | 11,749.99 | 11,500 | 0 | 11,500 | 1,150 | 0 | 10 | 1,160 | 575 | 0 | 575 | 1,735 |
| 11,750.00 | 12,249.99 | 12,000 | 0 | 12,000 | 1,200 | 0 | 10 | 1,210 | 600 | 0 | 600 | 1,810 |
| 12,250.00 | 12,749.99 | 12,500 | 0 | 12,500 | 1,250 | 0 | 10 | 1,260 | 625 | 0 | 625 | 1,885 |
| 12,750.00 | 13,249.99 | 13,000 | 0 | 13,000 | 1,300 | 0 | 10 | 1,310 | 650 | 0 | 650 | 1,960 |
| 13,250.00 | 13,749.99 | 13,500 | 0 | 13,500 | 1,350 | 0 | 10 | 1,360 | 675 | 0 | 675 | 2,035 |
| 13,750.00 | 14,249.99 | 14,000 | 0 | 14,000 | 1,400 | 0 | 10 | 1,410 | 700 | 0 | 700 | 2,110 |
| 14,250.00 | 14,749.99 | 14,500 | 0 | 14,500 | 1,450 | 0 | 10 | 1,460 | 725 | 0 | 725 | 2,185 |
| 14,750.00 | 15,249.99 | 15,000 | 0 | 15,000 | 1,500 | 0 | 30 | 1,530 | 750 | 0 | 750 | 2,280 |
| 15,250.00 | 15,749.99 | 15,500 | 0 | 15,500 | 1,550 | 0 | 30 | 1,580 | 775 | 0 | 775 | 2,355 |
| 15,750.00 | 16,249.99 | 16,000 | 0 | 16,000 | 1,600 | 0 | 30 | 1,630 | 800 | 0 | 800 | 2,430 |
| 16,250.00 | 16,749.99 | 16,500 | 0 | 16,500 | 1,650 | 0 | 30 | 1,680 | 825 | 0 | 825 | 2,505 |
| 16,750.00 | 17,249.99 | 17,000 | 0 | 17,000 | 1,700 | 0 | 30 | 1,730 | 850 | 0 | 850 | 2,580 |
| 17,250.00 | 17,749.99 | 17,500 | 0 | 17,500 | 1,750 | 0 | 30 | 1,780 | 875 | 0 | 875 | 2,655 |
| 17,750.00 | 18,249.99 | 18,000 | 0 | 18,000 | 1,800 | 0 | 30 | 1,830 | 900 | 0 | 900 | 2,730 |
| 18,250.00 | 18,749.99 | 18,500 | 0 | 18,500 | 1,850 | 0 | 30 | 1,880 | 925 | 0 | 925 | 2,805 |
| 18,750.00 | 19,249.99 | 19,000 | 0 | 19,000 | 1,900 | 0 | 30 | 1,930 | 950 | 0 | 950 | 2,880 |
| 19,250.00 | 19,749.99 | 19,500 | 0 | 19,500 | 1,950 | 0 | 30 | 1,980 | 975 | 0 | 975 | 2,955 |
| 19,750.00 | 20,249.99 | 20,000 | 0 | 20,000 | 2,000 | 0 | 30 | 2,030 | 1,000 | 0 | 1,000 | 3,030 |
| 20,250.00 | 20,749.99 | 20,000 | 500 | 20,500 | 2,000 | 50 | 30 | 2,080 | 1,000 | 25 | 1,025 | 3,105 |
| 20,750.00 | 21,249.99 | 20,000 | 1,000 | 21,000 | 2,000 | 100 | 30 | 2,130 | 1,000 | 50 | 1,050 | 3,180 |
| 21,250.00 | 21,749.99 | 20,000 | 1,500 | 21,500 | 2,000 | 150 | 30 | 2,180 | 1,000 | 75 | 1,075 | 3,255 |
| 21,750.00 | 22,249.99 | 20,000 | 2,000 | 22,000 | 2,000 | 200 | 30 | 2,230 | 1,000 | 100 | 1,100 | 3,330 |
| 22,250.00 | 22,749.99 | 20,000 | 2,500 | 22,500 | 2,000 | 250 | 30 | 2,280 | 1,000 | 125 | 1,125 | 3,405 |
| 22,750.00 | 23,249.99 | 20,000 | 3,000 | 23,000 | 2,000 | 300 | 30 | 2,330 | 1,000 | 150 | 1,150 | 3,480 |
| 23,250.00 | 23,749.99 | 20,000 | 3,500 | 23,500 | 2,000 | 350 | 30 | 2,380 | 1,000 | 175 | 1,175 | 3,555 |
| 23,750.00 | 24,249.99 | 20,000 | 4,000 | 24,000 | 2,000 | 400 | 30 | 2,430 | 1,000 | 200 | 1,200 | 3,630 |
| 24,250.00 | 24,749.99 | 20,000 | 4,500 | 24,500 | 2,000 | 450 | 30 | 2,480 | 1,000 | 225 | 1,225 | 3,705 |
| 24,750.00 | 25,249.99 | 20,000 | 5,000 | 25,000 | 2,000 | 500 | 30 | 2,530 | 1,000 | 250 | 1,250 | 3,780 |
| 25,250.00 | 25,749.99 | 20,000 | 5,500 | 25,500 | 2,000 | 550 | 30 | 2,580 | 1,000 | 275 | 1,275 | 3,855 |
| 25,750.00 | 26,249.99 | 20,000 | 6,000 | 26,000 | 2,000 | 600 | 30 | 2,630 | 1,000 | 300 | 1,300 | 3,930 |
| 26,250.00 | 26,749.99 | 20,000 | 6,500 | 26,500 | 2,000 | 650 | 30 | 2,680 | 1,000 | 325 | 1,325 | 4,005 |
| 26,750.00 | 27,249.99 | 20,000 | 7,000 | 27,000 | 2,000 | 700 | 30 | 2,730 | 1,000 | 350 | 1,350 | 4,080 |
| 27,250.00 | 27,749.99 | 20,000 | 7,500 | 27,500 | 2,000 | 750 | 30 | 2,780 | 1,000 | 375 | 1,375 | 4,155 |
| 27,750.00 | 28,249.99 | 20,000 | 8,000 | 28,000 | 2,000 | 800 | 30 | 2,830 | 1,000 | 400 | 1,400 | 4,230 |
| 28,250.00 | 28,749.99 | 20,000 | 8,500 | 28,500 | 2,000 | 850 | 30 | 2,880 | 1,000 | 425 | 1,425 | 4,305 |
| 28,750.00 | 29,249.99 | 20,000 | 9,000 | 29,000 | 2,000 | 900 | 30 | 2,930 | 1,000 | 450 | 1,450 | 4,380 |
| 29,250.00 | 29,749.99 | 20,000 | 9,500 | 29,500 | 2,000 | 950 | 30 | 2,980 | 1,000 | 475 | 1,475 | 4,455 |
| 29,750.00 | 30,249.99 | 20,000 | 10,000 | 30,000 | 2,000 | 1,000 | 30 | 3,030 | 1,000 | 500 | 1,500 | 4,530 |
| 30,250.00 | 30,749.99 | 20,000 | 10,500 | 30,500 | 2,000 | 1,050 | 30 | 3,080 | 1,000 | 525 | 1,525 | 4,605 |
| 30,750.00 | 31,249.99 | 20,000 | 11,000 | 31,000 | 2,000 | 1,100 | 30 | 3,130 | 1,000 | 550 | 1,550 | 4,680 |
| 31,250.00 | 31,749.99 | 20,000 | 11,500 | 31,500 | 2,000 | 1,150 | 30 | 3,180 | 1,000 | 575 | 1,575 | 4,755 |
| 31,750.00 | 32,249.99 | 20,000 | 12,000 | 32,000 | 2,000 | 1,200 | 30 | 3,230 | 1,000 | 600 | 1,600 | 4,830 |
| 32,250.00 | 32,749.99 | 20,000 | 12,500 | 32,500 | 2,000 | 1,250 | 30 | 3,280 | 1,000 | 625 | 1,625 | 4,905 |
| 32,750.00 | 33,249.99 | 20,000 | 13,000 | 33,000 | 2,000 | 1,300 | 30 | 3,330 | 1,000 | 650 | 1,650 | 4,980 |
| 33,250.00 | 33,749.99 | 20,000 | 13,500 | 33,500 | 2,000 | 1,350 | 30 | 3,380 | 1,000 | 675 | 1,675 | 5,055 |
| 33,750.00 | 34,249.99 | 20,000 | 14,000 | 34,000 | 2,000 | 1,400 | 30 | 3,430 | 1,000 | 700 | 1,700 | 5,130 |
| 34,250.00 | 34,749.99 | 20,000 | 14,500 | 34,500 | 2,000 | 1,450 | 30 | 3,480 | 1,000 | 725 | 1,725 | 5,205 |
| 34,750.00 | OVER | 20,000 | 15,000 | 35,000 | 2,000 | 1,500 | 30 | 3,530 | 1,000 | 750 | 1,750 | 5,280 |
1Regular SS – Regular Social Security Program
2EC – Employees’ Compensation Program
3MPF – Mandatory Provident Fund Program
The contribution table can also be accessed through the SSS website.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Geraldine Esguerra-Longa
Partner
Kent Lileo Tong
Director
Raymund Gutib
Director
Aniway Asi-Paragas
Senior Manager
Janeth Parcon-Ponce
Senior Manager
Mark Paul Gecha
Senior Manager
Nadine Chan-Sy
Senior Manager
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