Updated SSS Contribution Table 2025

The Social Security System (SSS) plays a vital role in providing financial security to Filipino workers, offering a range of benefits including pensions, maternity assistance, and medical support. With the new year comes updates to the SSS Contribution Table 2025, which outlines the mandatory contributions for employees, employers, self-employed individuals, and voluntary members. Staying informed about these updates is essential to ensure compliance and to maximize the benefits offered by the system. Whether you’re an employer managing payroll or an individual contributor planning your finances, understanding the revised contribution table can help you make better decisions.

This year’s updates reflect adjustments aimed at sustaining the fund’s viability while addressing the evolving needs of its members. The SSS Contribution Table 2025 introduces revised rates and income brackets to ensure equitable contributions and benefits for all members. In this blog, we’ll break down the key changes, explain how they affect various member categories, and provide practical tips for seamless compliance. Keep reading to stay ahead and make the most out of your SSS contributions this year!

As per updates from the SSS, members of the government body now require all members including employers to have an online account. This is one of the ways how SSS is improving its system; need to inquire about your membership? You can now do it online; want to know how much your premium contributions are? You can view it online. There are actually a lot of things you can do with the online account that can save you the hassle of going to SSS branches.

The SSS Contribution Table 2025

Starting January 2025 here is the contribution table for Employed members

Check this SSS Contribution Calculator 

SSS Contribution Table 2025 for Employer (ER) and Employee (EE)

Employer (ER): This refers to the business or organization that hires individuals to work for them. The employer is responsible for paying a portion of the SSS contribution on behalf of the employee, as well as some additional contributions, such as Employee Compensation (EC).

Employee (EE): This refers to the individual who works for the employer. The employee also contributes a portion of their salary to the SSS. This amount is usually deducted directly from their salary by the employer and remitted to the SSS along with the employer’s share.

Check the updated SSS Contribution Table 2025 for Employer (ER) and Employee (EE) below.

SSS Contribution Table 2025 for Self-Employed Members

Self-employed members refer to individuals who work for themselves and do not have an employer. These are people who manage their own businesses, professions, or services, and are responsible for paying their entire SSS contribution. Since they don’t have an employer to share the contribution with, they pay both the employer’s (ER) and employee’s (EE) share.

Examples of Self-employed Members

• Business owners
• Freelancers
• Independent contractors
• Professionals (e.g., doctors, lawyers, accountants)
• Farmers and fishermen operating on their own
• Sole proprietors

Check the updated SSS Contribution Table 2025 for Self-Employed Members below.

SSS Contribution Table for Voluntary and Non-Working Spouse Members

Voluntary Members (VM)

Voluntary members are individuals who were previously employed, self-employed, or Overseas Filipino Workers (OFWs) but are no longer required by law to pay SSS contributions (e.g., they are no longer working). They can choose to continue paying their contributions voluntarily to maintain their SSS coverage and access to benefits.

Who Can Become a Voluntary Member?

• Former Employees: Individuals who were previously employed but are no longer working (e.g., retirees, unemployed).
• Former Self-Employed Individuals: Those who were self-employed but have stopped running their business or practice.
• Former OFWs: Overseas Filipino Workers who are no longer working abroad.

Contribution for Voluntary Members

Voluntary members pay their full contribution based on their declared monthly salary credit (MSC), similar to self-employed individuals.

Non-Working Spouse (NWS) Members

A Non-Working Spouse member refers to a person who is not earning an income and is supported by their spouse. The non-working spouse may still contribute to SSS voluntarily, as long as the working spouse consents and agrees to support their contribution.

Requirements for Non-Working Spouse Members

1. Married: They must be legally married to a working spouse.
2. Supported by Working Spouse: The working spouse should be a current SSS member.
3. No Personal Income: The non-working spouse should not have any personal source of income.

Contribution for Non-Working Spouse Members

The non-working spouse contributes based on 50% of their working spouse’s monthly salary (or any other agreed amount), subject to the SSS minimum and maximum salary credits.

Check the updated SSS Contribution Table for Voluntary and Non-Working Spouse Members below

SSS Contribution Table 2025 for Land-Base OFW Members

Land-based Overseas Filipino Worker (OFW) members are Filipino workers who are employed abroad and are not connected with a Philippine-based employer. They work for foreign employers on land, as opposed to sea-based workers (seafarers). These members voluntarily contribute to the SSS to ensure they can avail themselves of the same social security benefits as workers in the Philippines.

Check the updated SSS Contribution Table for Land-Base OFW Members below

Household Employer (HR) and Kasambahay/Household Employee

Household Employer (HR)

A Household Employer (HR) is any individual who hires a household employee or kasambahay to perform domestic tasks in their private home. As with other employers, household employers are required by law to contribute to the SSS on behalf of their household employees.

Examples of Household Employers

Individuals or families employing domestic workers for household chores such as cleaning, cooking, or caregiving.

Kasambahay/Household Employee

A Kasambahay or Household Employee refers to a person who is hired to provide services in a private household. These employees are covered under the Domestic Workers Act (Batas Kasambahay), which requires their enrollment in social protection programs, including SSS, PhilHealth, and Pag-IBIG.

Examples of Household Employees (Kasambahays)

• Housekeepers
• Maids
• Nannies
• Cooks
• Gardeners
• Family drivers

SSS Contribution table for Household Employers and Kasambahays

• Employer (HR) Share: The household employer contributes a portion of the monthly salary to the SSS on behalf of the kasambahay. The employer also pays for other contributions such as the Employee Compensation (EC) program.
• Employee (EE) Share: The kasambahay also contributes a portion of their salary, similar to other employees. However, for those earning less than ₱5,000 per month, the employer covers both the employee’s and employer’s contributions entirely.

Check the updated SSS Contribution Table for Household Employer (HR) and Kasambahay/Household Employee Members below.

If you’ll notice, it’s technically almost the same if you try and compare the regular employee from contributions of the self-employed, voluntary, and OFWs. The reason why it’s separate is because the second table doesn’t really have employers or if they do, they’re not registered businesses in the country.

Read: How to recover SSS online account

Moreover, you’ll see that every year, the contribution table updates. Meaning, the economic state of our country fluctuates and it is the one that dictates how contributions should be made. This is an important part of employment and business because failure to do so might cause trouble that nobody wants.

What do you think about the updates on the Table of SSS Contribution 2025? Do you think it seems fit for every employee and employer?

Read Also

• New PhilHealth Contribution Table
• New Pag-Ibig Contribution Table