Northest Business Solutions, Inc. NBS
Instantly calculate the updated SSS contributions effective January 2025. Ensure compliance with the new 15% rate mandated by SSS Circular No. 2024-006.
Enter a salary to see the breakdown.
Effective January 2025 - Based on a 15% Total Contribution Rate
| Range of Compensation | Monthly Salary Credit (MSC) | EMPLOYER (ER) SHARE (10% + EC) | EMPLOYEE (EE) SHARE (5%) | TOTAL MONTHLY CONTRIBUTION | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| SS (Regular) | MPF (WISP Plus) | SS + MPF | EC | TOTAL ER | SS (Regular) | MPF (WISP Plus) | TOTAL EE | |||
| Below 5,249.99 | 5,000.00 | 500.00 | 0.00 | 500.00 | 10.00 | 510.00 | 250.00 | 0.00 | 250.00 | 760.00 |
| 5,250.00 - 5,749.99 | 5,500.00 | 550.00 | 0.00 | 550.00 | 10.00 | 560.00 | 275.00 | 0.00 | 275.00 | 835.00 |
| 5,750.00 - 6,249.99 | 6,000.00 | 600.00 | 0.00 | 600.00 | 10.00 | 610.00 | 300.00 | 0.00 | 300.00 | 910.00 |
| 6,250.00 - 6,749.99 | 6,500.00 | 650.00 | 0.00 | 650.00 | 10.00 | 660.00 | 325.00 | 0.00 | 325.00 | 985.00 |
| 6,750.00 - 7,249.99 | 7,000.00 | 700.00 | 0.00 | 700.00 | 10.00 | 710.00 | 350.00 | 0.00 | 350.00 | 1,060.00 |
| 7,250.00 - 7,749.99 | 7,500.00 | 750.00 | 0.00 | 750.00 | 10.00 | 760.00 | 375.00 | 0.00 | 375.00 | 1,135.00 |
| 7,750.00 - 8,249.99 | 8,000.00 | 800.00 | 0.00 | 800.00 | 10.00 | 810.00 | 400.00 | 0.00 | 400.00 | 1,210.00 |
| 8,250.00 - 8,749.99 | 8,500.00 | 850.00 | 0.00 | 850.00 | 10.00 | 860.00 | 425.00 | 0.00 | 425.00 | 1,285.00 |
| 8,750.00 - 9,249.99 | 9,000.00 | 900.00 | 0.00 | 900.00 | 10.00 | 910.00 | 450.00 | 0.00 | 450.00 | 1,360.00 |
| 9,250.00 - 9,749.99 | 9,500.00 | 950.00 | 0.00 | 950.00 | 10.00 | 960.00 | 475.00 | 0.00 | 475.00 | 1,435.00 |
| 9,750.00 - 10,249.99 | 10,000.00 | 1,000.00 | 0.00 | 1,000.00 | 10.00 | 1,010.00 | 500.00 | 0.00 | 500.00 | 1,510.00 |
| 10,250.00 - 10,749.99 | 10,500.00 | 1,050.00 | 0.00 | 1,050.00 | 10.00 | 1,060.00 | 525.00 | 0.00 | 525.00 | 1,585.00 |
| 10,750.00 - 11,249.99 | 11,000.00 | 1,100.00 | 0.00 | 1,100.00 | 10.00 | 1,110.00 | 550.00 | 0.00 | 550.00 | 1,660.00 |
| 11,250.00 - 11,749.99 | 11,500.00 | 1,150.00 | 0.00 | 1,150.00 | 10.00 | 1,160.00 | 575.00 | 0.00 | 575.00 | 1,735.00 |
| 11,750.00 - 12,249.99 | 12,000.00 | 1,200.00 | 0.00 | 1,200.00 | 10.00 | 1,210.00 | 600.00 | 0.00 | 600.00 | 1,810.00 |
| 12,250.00 - 12,749.99 | 12,500.00 | 1,250.00 | 0.00 | 1,250.00 | 10.00 | 1,260.00 | 625.00 | 0.00 | 625.00 | 1,885.00 |
| 12,750.00 - 13,249.99 | 13,000.00 | 1,300.00 | 0.00 | 1,300.00 | 10.00 | 1,310.00 | 650.00 | 0.00 | 650.00 | 1,960.00 |
| 13,250.00 - 13,749.99 | 13,500.00 | 1,350.00 | 0.00 | 1,350.00 | 10.00 | 1,360.00 | 675.00 | 0.00 | 675.00 | 2,035.00 |
| 13,750.00 - 14,249.99 | 14,000.00 | 1,400.00 | 0.00 | 1,400.00 | 10.00 | 1,410.00 | 700.00 | 0.00 | 700.00 | 2,110.00 |
| 14,250.00 - 14,749.99 | 14,500.00 | 1,450.00 | 0.00 | 1,450.00 | 10.00 | 1,460.00 | 725.00 | 0.00 | 725.00 | 2,185.00 |
| 14,750.00 - 15,249.99 | 15,000.00 | 1,500.00 | 0.00 | 1,500.00 | 30.00 | 1,530.00 | 750.00 | 0.00 | 750.00 | 2,280.00 |
| 15,250.00 - 15,749.99 | 15,500.00 | 1,550.00 | 0.00 | 1,550.00 | 30.00 | 1,580.00 | 775.00 | 0.00 | 775.00 | 2,355.00 |
| 15,750.00 - 16,249.99 | 16,000.00 | 1,600.00 | 0.00 | 1,600.00 | 30.00 | 1,630.00 | 800.00 | 0.00 | 800.00 | 2,430.00 |
| 16,250.00 - 16,749.99 | 16,500.00 | 1,650.00 | 0.00 | 1,650.00 | 30.00 | 1,680.00 | 825.00 | 0.00 | 825.00 | 2,505.00 |
| 16,750.00 - 17,249.99 | 17,000.00 | 1,700.00 | 0.00 | 1,700.00 | 30.00 | 1,730.00 | 850.00 | 0.00 | 850.00 | 2,580.00 |
| 17,250.00 - 17,749.99 | 17,500.00 | 1,750.00 | 0.00 | 1,750.00 | 30.00 | 1,780.00 | 875.00 | 0.00 | 875.00 | 2,655.00 |
| 17,750.00 - 18,249.99 | 18,000.00 | 1,800.00 | 0.00 | 1,800.00 | 30.00 | 1,830.00 | 900.00 | 0.00 | 900.00 | 2,730.00 |
| 18,250.00 - 18,749.99 | 18,500.00 | 1,850.00 | 0.00 | 1,850.00 | 30.00 | 1,880.00 | 925.00 | 0.00 | 925.00 | 2,805.00 |
| 18,750.00 - 19,249.99 | 19,000.00 | 1,900.00 | 0.00 | 1,900.00 | 30.00 | 1,930.00 | 950.00 | 0.00 | 950.00 | 2,880.00 |
| 19,250.00 - 19,749.99 | 19,500.00 | 1,950.00 | 0.00 | 1,950.00 | 30.00 | 1,980.00 | 975.00 | 0.00 | 975.00 | 2,955.00 |
| 19,750.00 - 20,249.99 | 20,000.00 | 2,000.00 | 0.00 | 2,000.00 | 30.00 | 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 | 50.00 | 2,050.00 | 30.00 | 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 | 100.00 | 2,100.00 | 30.00 | 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 | 150.00 | 2,150.00 | 30.00 | 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 | 200.00 | 2,200.00 | 30.00 | 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 | 250.00 | 2,250.00 | 30.00 | 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 | 300.00 | 2,300.00 | 30.00 | 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 | 350.00 | 2,350.00 | 30.00 | 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 | 400.00 | 2,400.00 | 30.00 | 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 | 450.00 | 2,450.00 | 30.00 | 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 | 500.00 | 2,500.00 | 30.00 | 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 | 550.00 | 2,550.00 | 30.00 | 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 | 600.00 | 2,600.00 | 30.00 | 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 | 650.00 | 2,650.00 | 30.00 | 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 | 700.00 | 2,700.00 | 30.00 | 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 | 750.00 | 2,750.00 | 30.00 | 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 | 800.00 | 2,800.00 | 30.00 | 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 | 850.00 | 2,850.00 | 30.00 | 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 | 900.00 | 2,900.00 | 30.00 | 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 | 950.00 | 2,950.00 | 30.00 | 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 | 1,000.00 | 3,000.00 | 30.00 | 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 | 1,050.00 | 3,050.00 | 30.00 | 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 | 1,100.00 | 3,100.00 | 30.00 | 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 | 1,150.00 | 3,150.00 | 30.00 | 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 | 1,200.00 | 3,200.00 | 30.00 | 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 | 1,250.00 | 3,250.00 | 30.00 | 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 | 1,300.00 | 3,300.00 | 30.00 | 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 | 1,350.00 | 3,350.00 | 30.00 | 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 | 1,400.00 | 3,400.00 | 30.00 | 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 | 1,450.00 | 3,450.00 | 30.00 | 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 | 1,500.00 | 3,500.00 | 30.00 | 3,530.00 | 1,000.00 | 750.00 | 1,750.00 | 5,280.00 |
SS = Social Security | EC = Employees' Compensation | MPF = Mandatory Provident Fund (WISP Plus)
Starting January 2025, the Social Security System (SSS) is implementing significant updates based on the Social Security Act of 2018 (R.A. No. 11199). These changes, detailed in SSS Circular No. 2024-006, affect both the contribution rate and the Monthly Salary Credit (MSC) brackets.
The MSC is the compensation base used for calculating contributions and benefits. It is determined by the employee's total actual monthly remuneration. Contributions are only calculated up to the maximum MSC of ₱35,000; any income above this amount is not subject to SSS deductions.
The Mandatory Provident Fund (MPF), also known as WISP Plus, is an additional savings program for members whose MSC exceeds ₱20,000. Contributions are split: Regular SSS is calculated on the first ₱20,000, and MPF is calculated on the MSC amount exceeding ₱20,000 up to the ₱35,000 ceiling.