CodeKitHubWhat Is This Tool?
The SSS (Social Security System) is the Philippines' mandatory social insurance program for private-sector employees, established under Republic Act No. 11199 (Social Security Act of 2018). Both employees and employers contribute monthly, based on the employee's Monthly Salary Credit (MSC) — a standardized figure derived from actual salary.
Effective January 2025, the overall SSS contribution rate is 15% of MSC, split as 10% employer share and 5% employee share. The MSC ranges from ₱5,000 to ₱35,000. For the portion of MSC above ₱20,000, the same 15% split applies to the Mandatory Provident Fund (MPF), a separate savings component layered on top of the regular SS contribution.
Employers also pay a small Employees' Compensation (EC) contribution on top of the SSS contribution — ₱10/month for MSC below ₱15,000, or ₱30/month for MSC ₱15,000 and above — which funds benefits for work-related injury, sickness, disability, or death.
Source: SSS Contribution Table, Social Security System; rate increase per Republic Act No. 11199.
Why Use It?
- Applies the 15% overall rate (10% employer + 5% employee) effective since January 2025, not an outdated pre-2025 rate.
- Separates the regular SS contribution from the Mandatory Provident Fund (MPF) portion that applies above ₱20,000 MSC, which many simplified calculators skip.
- Includes the employer-only Employees' Compensation (EC) contribution.
- Free and instant — no signup, the calculation runs entirely in your browser.
How to Use
- Enter your monthly salary in Philippine pesos.
- The calculator converts your salary into a Monthly Salary Credit (MSC), capped between ₱5,000 and ₱35,000.
- Read your estimated employee share, employer share, and total monthly contribution.
Example
Input
Monthly salary ₱25,000Output
MSC: ₱25,000 — Employee share: ₱1,250.00 — Employer share: ₱2,530.00 — Total: ₱3,780.00Regular SS applies to the first ₱20,000 of MSC (15% = ₱3,000, split ₱1,000 employee / ₱2,000 employer). The Mandatory Provident Fund (MPF) applies to the remaining ₱5,000 (15% = ₱750, split ₱250 employee / ₱500 employer). Employer also pays ₱30 EC (MSC is ≥ ₱15,000). Employee total: ₱1,000 + ₱250 = ₱1,250. Employer total: ₱2,000 + ₱500 + ₱30 = ₱2,530. Combined: ₱3,780.
SSS contribution at a glance (effective 2025)
| Item | Rule |
|---|---|
| Overall rate | 15% of Monthly Salary Credit (MSC) |
| Employer share | 10% |
| Employee share | 5% |
| MSC range | ₱5,000 – ₱35,000 |
| Mandatory Provident Fund (MPF) | Same 15% split, applied to MSC portion above ₱20,000 |
| Employees' Compensation (EC) | ₱10/month (MSC < ₱15,000) or ₱30/month (MSC ≥ ₱15,000), employer-paid |
Related tools
Other Philippine payroll and benefits calculators.
→ 13th Month Pay Calculator Philippines · Pag-IBIG Contribution Calculator
Frequently Asked Questions
What is the current SSS contribution rate?
Effective January 2025, the overall SSS contribution rate is 15% of your Monthly Salary Credit (MSC), split 10% employer and 5% employee — up from 14% in 2024. This is the rate under Republic Act No. 11199.
What is a Monthly Salary Credit (MSC)?
The MSC is a standardized compensation figure SSS uses to compute contributions, derived from your actual monthly salary but capped between a minimum of ₱5,000 and a maximum of ₱35,000. If your salary is below ₱5,000, your MSC is set at ₱5,000; if above ₱35,000, it's capped at ₱35,000.
What is the Mandatory Provident Fund (MPF)?
The MPF is a separate savings component that applies to the portion of your MSC above ₱20,000, taxed at the same 15% overall rate. It was introduced to give higher earners an additional retirement fund on top of the regular SS benefit.
Is this calculator's result exact to the peso?
This tool applies the 15% rate directly to your Monthly Salary Credit (rounded to the nearest ₱500 bracket) as a close estimate. The official SSS contribution table has a fixed published table with specific salary ranges mapped to exact contribution amounts, which can differ slightly from a straight percentage calculation. For payroll-exact figures, check the official SSS Contribution Table.
Is my data stored anywhere?
No. The calculation runs with JavaScript directly in your browser; your salary is never sent to a server or stored anywhere.