SSS contribution rate rises to 15%; MSC ceiling to PHP 35,000
Effective 1 Jan 2025
Under Republic Act No. 11199, SSS contributions rose from 14% to 15% on 1 January 2025, split 10% employer and 5% employee; the Monthly Salary Credit range moved to PHP 5,000-35,000 (from PHP 4,000-30,000).
For the employer
- Contribute 10% of the applicable Monthly Salary Credit and withhold 5% from the employee.
- Apply the new MSC minimum of PHP 5,000 and maximum of PHP 35,000.
For the employee
- Employee SSS share is 5% of the Monthly Salary Credit.
In practice: At the PHP 35,000 maximum MSC, the employer pays PHP 3,500 and the employee PHP 1,750 (total PHP 5,250).
Source: Forvis Mazars Philippines - SSS contribution rates increased to 15% · Last verified 1 October 2026