SSS contribution calculator

If your earnings are outside the range

Every member type has a lowest and a highest monthly salary credit (MSC). The calculator never goes outside them.

• Below the minimum, it uses the lowest MSC and says so. For land-based OFWs that is PHP 8,000. For voluntary, self-employed and employed members it is PHP 5,000.
• Above PHP 34,750, it uses the highest MSC, PHP 35,000.
• Non-working spouse: SSS sets the MSC at half of the working spouse’s declared monthly income. If half does not match a salary credit, the next higher one applies.

How it is worked out

The rate is 15% of your MSC for every member type in the calculator. The MSC moves in steps of PHP 500. The part of your MSC up to PHP 20,000 goes to the regular SSS programme. The part above it goes to the Mandatory Provident Fund (MPF), which SSS now runs as the MySSS Pension Booster.

For a land-based OFW, that gives:

Lowest MSC, PHP 8,000

PHP 1,200.00

MSC PHP 20,000: all regular SS

PHP 3,000.00

Highest MSC, PHP 35,000: regular SS

PHP 3,000.00

Highest MSC, PHP 35,000: MPF

PHP 2,250.00

Highest MSC, PHP 35,000: total

PHP 5,250.00

Who pays differs by member type:

• Land-based OFW (Circular 2024-010): you pay all of it, as a self-employed member would. No Employees’ Compensation (EC).
• Voluntary member and non-working spouse (Circular 2024-009): you pay all of it. No EC. The lowest monthly contribution is PHP 750.00.
• Self-employed (Circular 2024-008): you pay all of it, plus EC of PHP 10.00 a month below MSC PHP 15,000 and PHP 30.00 from there up.
• Employed (Circular 2024-006): the employer pays 10% plus EC, and the employee 5%.

Sea-based OFWs are covered as employees of their manning agency, so their contributions follow the employed schedule.

Assumptions

• The schedules used are the ones in force from January 2025. On the checked date, the SSS circulars page listed no newer contribution schedule.
• No penalties for late payment are added.
• The household (kasambahay) schedule is not in this calculator.
• Voluntary Pension Booster savings, paid on top, are not included.

What your MSC changes

Only the MSC up to PHP 20,000 counts when SSS works out your regular pension and cash benefits. Paying on a higher MSC adds to your MPF account, which is paid out separately with its investment income. To see what a salary credit means for your pension later, use the SSS pension calculator. The MPF guide explains the account.

The official table

SSS publishes the schedules as one PDF with a page for each member type: SSS contribution schedules from January 2025. The SSS contribution table page links to each one. Our contribution table for voluntary members and OFWs shows every bracket.

Related guides

• SSS contribution table for voluntary members and OFWs
• How land-based OFWs pay SSS
• Voluntary SSS contributions
• SSS payment deadlines
• All SSS guides for OFWs
• All calculators