Northest Business Solutions, Inc. NBS
How to Compute SSS Contributions: A Step-by-Step Guide
For employed members, SSS contributions are remitted monthly via salary deduction, starting from the first month of employment. Here is the process for accurate computation using the 2025 SSS table.
Determine the Gross Monthly Salary
Calculate the employee’s total earnings for the month.
Identify the Monthly Salary Credit (MSC)
Refer to the "Range of Compensation" column in the official SSS Contribution Table (Circular No. 2024-006). Locate where the employee's gross salary falls and identify the corresponding MSC.
Determine the Contribution Amounts
Once the MSC is identified, look across the same row in the table to find the breakdown of contributions:
- Employer Share: Total of Regular SS (ER) + EC + MPF (ER, if applicable).
- Employee Share: Total of Regular SS (EE) + MPF (EE, if applicable). This is the amount deducted from the employee's salary.
Sample Computations
Based on the 2025 SSS Table
To illustrate the computation process, let's examine four different scenarios based on the latest SSS schedule.
Scenario 1: Minimum MSC Earner
Monthly Salary: P5,000
Monthly Salary Credit (MSC): 5,000
Computation:
Total Monthly Contribution: P760.00
Scenario 2: Mid-Range Salary
(Below MPF Threshold)
Monthly Salary: P10,000
Monthly Salary Credit (MSC): 10,000
Computation:
Total Monthly Contribution: P1,510.00
Scenario 3: High-Range Salary
(Above MPF Threshold)
Monthly Salary: P25,000
Monthly Salary Credit (MSC): 25,000
Computation:
Note: Since the MSC is above P20,000, MPF contributions apply. Also, the EC contribution increases.
Total Monthly Contribution: P3,780.00
Scenario 4: Salary Above Maximum MSC
Monthly Salary: P50,000
Monthly Salary Credit (MSC): 35,000
Computation:
Note: Even if the salary is P50,000, contributions are capped at the maximum MSC of P35,000.
Total Monthly Contribution: P5,280.00
Official SSS Contribution Table (2025)
| Range of Compensation | Monthly Salary Credit | Employer Share | Employee Share | Total Contribution | |||||
|---|---|---|---|---|---|---|---|---|---|
| Regular SS | EC | WISP Plus (MPF) | Total | Regular SS | WISP Plus (MPF) | Total | |||
| ₱0.00 - ₱5,249.99 | ₱5,000.00 | ₱500.00 | ₱10.00 | ₱0.00 | ₱510.00 | ₱250.00 | ₱0.00 | ₱250.00 | ₱760.00 |
| ₱5,250.00 - ₱5,749.99 | ₱5,500.00 | ₱550.00 | ₱10.00 | ₱0.00 | ₱560.00 | ₱275.00 | ₱0.00 | ₱275.00 | ₱835.00 |
| ₱5,750.00 - ₱6,249.99 | ₱6,000.00 | ₱600.00 | ₱10.00 | ₱0.00 | ₱610.00 | ₱300.00 | ₱0.00 | ₱300.00 | ₱910.00 |
| ₱6,250.00 - ₱6,749.99 | ₱6,500.00 | ₱650.00 | ₱10.00 | ₱0.00 | ₱660.00 | ₱325.00 | ₱0.00 | ₱325.00 | ₱985.00 |
| ₱6,750.00 - ₱7,249.99 | ₱7,000.00 | ₱700.00 | ₱10.00 | ₱0.00 | ₱710.00 | ₱350.00 | ₱0.00 | ₱350.00 | ₱1,060.00 |
| ₱7,250.00 - ₱7,749.99 | ₱7,500.00 | ₱750.00 | ₱10.00 | ₱0.00 | ₱760.00 | ₱375.00 | ₱0.00 | ₱375.00 | ₱1,135.00 |
| ₱7,750.00 - ₱8,249.99 | ₱8,000.00 | ₱800.00 | ₱10.00 | ₱0.00 | ₱810.00 | ₱400.00 | ₱0.00 | ₱400.00 | ₱1,210.00 |
| ₱8,250.00 - ₱8,749.99 | ₱8,500.00 | ₱850.00 | ₱10.00 | ₱0.00 | ₱860.00 | ₱425.00 | ₱0.00 | ₱425.00 | ₱1,285.00 |
| ₱8,750.00 - ₱9,249.99 | ₱9,000.00 | ₱900.00 | ₱10.00 | ₱0.00 | ₱910.00 | ₱450.00 | ₱0.00 | ₱450.00 | ₱1,360.00 |
| ₱9,250.00 - ₱9,749.99 | ₱9,500.00 | ₱950.00 | ₱10.00 | ₱0.00 | ₱960.00 | ₱475.00 | ₱0.00 | ₱475.00 | ₱1,435.00 |
| ₱9,750.00 - ₱10,249.99 | ₱10,000.00 | ₱1,000.00 | ₱10.00 | ₱0.00 | ₱1,010.00 | ₱500.00 | ₱0.00 | ₱500.00 | ₱1,510.00 |
| ₱10,250.00 - ₱10,749.99 | ₱10,500.00 | ₱1,050.00 | ₱10.00 | ₱0.00 | ₱1,060.00 | ₱525.00 | ₱0.00 | ₱525.00 | ₱1,585.00 |
| ₱10,750.00 - ₱11,249.99 | ₱11,000.00 | ₱1,100.00 | ₱10.00 | ₱0.00 | ₱1,110.00 | ₱550.00 | ₱0.00 | ₱550.00 | ₱1,660.00 |
| ₱11,250.00 - ₱11,749.99 | ₱11,500.00 | ₱1,150.00 | ₱10.00 | ₱0.00 | ₱1,160.00 | ₱575.00 | ₱0.00 | ₱575.00 | ₱1,735.00 |
| ₱11,750.00 - ₱12,249.99 | ₱12,000.00 | ₱1,200.00 | ₱10.00 | ₱0.00 | ₱1,210.00 | ₱600.00 | ₱0.00 | ₱600.00 | ₱1,810.00 |
| ₱12,250.00 - ₱12,749.99 | ₱12,500.00 | ₱1,250.00 | ₱10.00 | ₱0.00 | ₱1,260.00 | ₱625.00 | ₱0.00 | ₱625.00 | ₱1,885.00 |
| ₱12,750.00 - ₱13,249.99 | ₱13,000.00 | ₱1,300.00 | ₱10.00 | ₱0.00 | ₱1,310.00 | ₱650.00 | ₱0.00 | ₱650.00 | ₱1,960.00 |
| ₱13,250.00 - ₱13,749.99 | ₱13,500.00 | ₱1,350.00 | ₱10.00 | ₱0.00 | ₱1,360.00 | ₱675.00 | ₱0.00 | ₱675.00 | ₱2,035.00 |
| ₱13,750.00 - ₱14,249.99 | ₱14,000.00 | ₱1,400.00 | ₱10.00 | ₱0.00 | ₱1,410.00 | ₱700.00 | ₱0.00 | ₱700.00 | ₱2,110.00 |
| ₱14,250.00 - ₱14,749.99 | ₱14,500.00 | ₱1,450.00 | ₱10.00 | ₱0.00 | ₱1,460.00 | ₱725.00 | ₱0.00 | ₱725.00 | ₱2,185.00 |
| ₱14,750.00 - ₱15,249.99 | ₱15,000.00 | ₱1,500.00 | ₱30.00 | ₱0.00 | ₱1,530.00 | ₱750.00 | ₱0.00 | ₱750.00 | ₱2,280.00 |
| ₱15,250.00 - ₱15,749.99 | ₱15,500.00 | ₱1,550.00 | ₱30.00 | ₱0.00 | ₱1,580.00 | ₱775.00 | ₱0.00 | ₱775.00 | ₱2,355.00 |
| ₱15,750.00 - ₱16,249.99 | ₱16,000.00 | ₱1,600.00 | ₱30.00 | ₱0.00 | ₱1,630.00 | ₱800.00 | ₱0.00 | ₱800.00 | ₱2,430.00 |
| ₱16,250.00 - ₱16,749.99 | ₱16,500.00 | ₱1,650.00 | ₱30.00 | ₱0.00 | ₱1,680.00 | ₱825.00 | ₱0.00 | ₱825.00 | ₱2,505.00 |
| ₱16,750.00 - ₱17,249.99 | ₱17,000.00 | ₱1,700.00 | ₱30.00 | ₱0.00 | ₱1,730.00 | ₱850.00 | ₱0.00 | ₱850.00 | ₱2,580.00 |
| ₱17,250.00 - ₱17,749.99 | ₱17,500.00 | ₱1,750.00 | ₱30.00 | ₱0.00 | ₱1,780.00 | ₱875.00 | ₱0.00 | ₱875.00 | ₱2,655.00 |
| ₱17,750.00 - ₱18,249.99 | ₱18,000.00 | ₱1,800.00 | ₱30.00 | ₱0.00 | ₱1,830.00 | ₱900.00 | ₱0.00 | ₱900.00 | ₱2,730.00 |
| ₱18,250.00 - ₱18,749.99 | ₱18,500.00 | ₱1,850.00 | ₱30.00 | ₱0.00 | ₱1,880.00 | ₱925.00 | ₱0.00 | ₱925.00 | ₱2,805.00 |
| ₱18,750.00 - ₱19,249.99 | ₱19,000.00 | ₱1,900.00 | ₱30.00 | ₱0.00 | ₱1,930.00 | ₱950.00 | ₱0.00 | ₱950.00 | ₱2,880.00 |
| ₱19,250.00 - ₱19,749.99 | ₱19,500.00 | ₱1,950.00 | ₱30.00 | ₱0.00 | ₱1,980.00 | ₱975.00 | ₱0.00 | ₱975.00 | ₱2,955.00 |
| ₱19,750.00 - ₱20,249.99 | ₱20,000.00 | ₱2,000.00 | ₱30.00 | ₱0.00 | ₱2,030.00 | ₱1,000.00 | ₱0.00 | ₱1,000.00 | ₱3,030.00 |
| ₱20,250.00 - ₱20,749.99 | ₱20,500.00 | ₱2,000.00 | ₱30.00 | ₱50.00 | ₱2,080.00 | ₱1,000.00 | ₱25.00 | ₱1,025.00 | ₱3,105.00 |
| ₱20,750.00 - ₱21,249.99 | ₱21,000.00 | ₱2,000.00 | ₱30.00 | ₱100.00 | ₱2,130.00 | ₱1,000.00 | ₱50.00 | ₱1,050.00 | ₱3,180.00 |
| ₱21,250.00 - ₱21,749.99 | ₱21,500.00 | ₱2,000.00 | ₱30.00 | ₱150.00 | ₱2,180.00 | ₱1,000.00 | ₱75.00 | ₱1,075.00 | ₱3,255.00 |
| ₱21,750.00 - ₱22,249.99 | ₱22,000.00 | ₱2,000.00 | ₱30.00 | ₱200.00 | ₱2,230.00 | ₱1,000.00 | ₱100.00 | ₱1,100.00 | ₱3,330.00 |
| ₱22,250.00 - ₱22,749.99 | ₱22,500.00 | ₱2,000.00 | ₱30.00 | ₱250.00 | ₱2,280.00 | ₱1,000.00 | ₱125.00 | ₱1,125.00 | ₱3,405.00 |
| ₱22,750.00 - ₱23,249.99 | ₱23,000.00 | ₱2,000.00 | ₱30.00 | ₱300.00 | ₱2,330.00 | ₱1,000.00 | ₱150.00 | ₱1,150.00 | ₱3,480.00 |
| ₱23,250.00 - ₱23,749.99 | ₱23,500.00 | ₱2,000.00 | ₱30.00 | ₱350.00 | ₱2,380.00 | ₱1,000.00 | ₱175.00 | ₱1,175.00 | ₱3,555.00 |
| ₱23,750.00 - ₱24,249.99 | ₱24,000.00 | ₱2,000.00 | ₱30.00 | ₱400.00 | ₱2,430.00 | ₱1,000.00 | ₱200.00 | ₱1,200.00 | ₱3,630.00 |
| ₱24,250.00 - ₱24,749.99 | ₱24,500.00 | ₱2,000.00 | ₱30.00 | ₱450.00 | ₱2,480.00 | ₱1,000.00 | ₱225.00 | ₱1,225.00 | ₱3,705.00 |
| ₱24,750.00 - ₱25,249.99 | ₱25,000.00 | ₱2,000.00 | ₱30.00 | ₱500.00 | ₱2,530.00 | ₱1,000.00 | ₱250.00 | ₱1,250.00 | ₱3,780.00 |
| ₱25,250.00 - ₱25,749.99 | ₱25,500.00 | ₱2,000.00 | ₱30.00 | ₱550.00 | ₱2,580.00 | ₱1,000.00 | ₱275.00 | ₱1,275.00 | ₱3,855.00 |
| ₱25,750.00 - ₱26,249.99 | ₱26,000.00 | ₱2,000.00 | ₱30.00 | ₱600.00 | ₱2,630.00 | ₱1,000.00 | ₱300.00 | ₱1,300.00 | ₱3,930.00 |
| ₱26,250.00 - ₱26,749.99 | ₱26,500.00 | ₱2,000.00 | ₱30.00 | ₱650.00 | ₱2,680.00 | ₱1,000.00 | ₱325.00 | ₱1,325.00 | ₱4,005.00 |
| ₱26,750.00 - ₱27,249.99 | ₱27,000.00 | ₱2,000.00 | ₱30.00 | ₱700.00 | ₱2,730.00 | ₱1,000.00 | ₱350.00 | ₱1,350.00 | ₱4,080.00 |
| ₱27,250.00 - ₱27,749.99 | ₱27,500.00 | ₱2,000.00 | ₱30.00 | ₱750.00 | ₱2,780.00 | ₱1,000.00 | ₱375.00 | ₱1,375.00 | ₱4,155.00 |
| ₱27,750.00 - ₱28,249.99 | ₱28,000.00 | ₱2,000.00 | ₱30.00 | ₱800.00 | ₱2,830.00 | ₱1,000.00 | ₱400.00 | ₱1,400.00 | ₱4,230.00 |
| ₱28,250.00 - ₱28,749.99 | ₱28,500.00 | ₱2,000.00 | ₱30.00 | ₱850.00 | ₱2,880.00 | ₱1,000.00 | ₱425.00 | ₱1,425.00 | ₱4,305.00 |
| ₱28,750.00 - ₱29,249.99 | ₱29,000.00 | ₱2,000.00 | ₱30.00 | ₱900.00 | ₱2,930.00 | ₱1,000.00 | ₱450.00 | ₱1,450.00 | ₱4,380.00 |
| ₱29,250.00 - ₱29,749.99 | ₱29,500.00 | ₱2,000.00 | ₱30.00 | ₱950.00 | ₱2,980.00 | ₱1,000.00 | ₱475.00 | ₱1,475.00 | ₱4,455.00 |
| ₱29,750.00 - ₱30,249.99 | ₱30,000.00 | ₱2,000.00 | ₱30.00 | ₱1,000.00 | ₱3,030.00 | ₱1,000.00 | ₱500.00 | ₱1,500.00 | ₱4,530.00 |
| ₱30,250.00 - ₱30,749.99 | ₱30,500.00 | ₱2,000.00 | ₱30.00 | ₱1,050.00 | ₱3,080.00 | ₱1,000.00 | ₱525.00 | ₱1,525.00 | ₱4,605.00 |
| ₱30,750.00 - ₱31,249.99 | ₱31,000.00 | ₱2,000.00 | ₱30.00 | ₱1,100.00 | ₱3,130.00 | ₱1,000.00 | ₱550.00 | ₱1,550.00 | ₱4,680.00 |
| ₱31,250.00 - ₱31,749.99 | ₱31,500.00 | ₱2,000.00 | ₱30.00 | ₱1,150.00 | ₱3,180.00 | ₱1,000.00 | ₱575.00 | ₱1,575.00 | ₱4,755.00 |
| ₱31,750.00 - ₱32,249.99 | ₱32,000.00 | ₱2,000.00 | ₱30.00 | ₱1,200.00 | ₱3,230.00 | ₱1,000.00 | ₱600.00 | ₱1,600.00 | ₱4,830.00 |
| ₱32,250.00 - ₱32,749.99 | ₱32,500.00 | ₱2,000.00 | ₱30.00 | ₱1,250.00 | ₱3,280.00 | ₱1,000.00 | ₱625.00 | ₱1,625.00 | ₱4,905.00 |
| ₱32,750.00 - ₱33,249.99 | ₱33,000.00 | ₱2,000.00 | ₱30.00 | ₱1,300.00 | ₱3,330.00 | ₱1,000.00 | ₱650.00 | ₱1,650.00 | ₱4,980.00 |
| ₱33,250.00 - ₱33,749.99 | ₱33,500.00 | ₱2,000.00 | ₱30.00 | ₱1,350.00 | ₱3,380.00 | ₱1,000.00 | ₱675.00 | ₱1,675.00 | ₱5,055.00 |
| ₱33,750.00 - ₱34,249.99 | ₱34,000.00 | ₱2,000.00 | ₱30.00 | ₱1,400.00 | ₱3,430.00 | ₱1,000.00 | ₱700.00 | ₱1,700.00 | ₱5,130.00 |
| ₱34,250.00 - ₱34,749.99 | ₱34,500.00 | ₱2,000.00 | ₱30.00 | ₱1,450.00 | ₱3,480.00 | ₱1,000.00 | ₱725.00 | ₱1,725.00 | ₱5,205.00 |
| ₱34,750.00 and above | ₱35,000.00 | ₱2,000.00 | ₱30.00 | ₱1,500.00 | ₱3,530.00 | ₱1,000.00 | ₱750.00 | ₱1,750.00 | ₱5,280.00 |
Employer Responsibilities and Compliance
It is the legal obligation of the employer to ensure the timely and accurate remittance of SSS contributions. This includes deducting the correct Employee Share and shouldering the full Employer Share (including the EC).
Failure to remit contributions can result in penalties, interest charges, and legal action from the SSS, and may also constitute violations under the Labor Code as enforced by the Department of Labor and Employment (DOLE). Employers must update their payroll systems by January 2025 to remain compliant.