SSS Contribution Table 2021 - Employees and Employers
For employees and employers of a company here in the Philippines, the changes on the new SSS Contribution has taken effect since January 2021. You have probably noticed this increase on contribution rate if you have paid a contribution for these past few months.
These are the notable changes on 2021 SSS Contributions:
- Maximum Monthly Salary Credit (MSC), has been lifted up to ₱25,000. This is the maximum cap of your salary, if it's more than this, your contribution will just be based on this maximum range.
- The Minumum MSC is set to ₱3,000. Meaning if your salary is less than ₱3,000, your contribution rate will be pinned on this contribution range.
- There is now a Mandatory Provident Fund that will provide addition monetary benefit.
SSS Contribution Table for Employed Members 2021
| Range of Compensation | Monthly Salary Credit | Employer - Employee | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Social Security | Employees Compensation | Mandatory Provident Fund | Total Contribution | ||||||||||||
| Regular SS/Employee's Compensation | Mandatory Provident Fund | Total | ER | EE | TOTAL | ER | EE | TOTAL | ER | EE | TOTAL | ER | EE | TOTAL | |
| Below 3,250 | 3,000 | – | 3,000 | 255 | 135 | 390 | 10 | – | 10 | – | – | – | 265 | 135 | 400 |
| 3,250 – 3,749.99 | 3,500 | – | 3,500 | 297.50 | 157.50 | 455 | 10 | – | 10 | – | – | – | 307.50 | 157.50 | 465 |
| 3,750 – 4,249.99 | 4,000 | – | 4,000 | 340 | 180 | 520 | 10 | – | 10 | – | – | – | 350 | 180 | 530 |
| 4,250 – 4,749.99 | 4,500 | – | 4,500 | 382.50 | 202.50 | 585 | 10 | – | 10 | – | – | – | 392.50 | 202.50 | 595 |
| 4,750 – 5,249.99 | 5,000 | – | 5,000 | 425 | 225 | 650 | 10 | – | 10 | – | – | – | 435 | 225 | 660 |
| 5,250 – 5,749.99 | 5,500 | – | 5,500 | 467.50 | 247.50 | 715 | 10 | – | 10 | – | – | – | 477.50 | 247.50 | 725 |
| 5,750 – 6,249.99 | 6,000 | – | 6,000 | 510 | 270 | 780 | 10 | – | 10 | – | – | – | 520 | 270 | 790 |
| 6,250 – 6,749.99 | 6,500 | – | 6,500 | 552.50 | 292.50 | 845 | 10 | – | 10 | – | – | – | 562.50 | 292.50 | 855 |
| 6,750 – 7,249.99 | 7,000 | – | 7,000 | 595 | 315 | 910 | 10 | – | 10 | – | – | – | 605 | 315 | 920 |
| 7,250 – 7,749.99 | 7,500 | – | 7,500 | 637.50 | 337.50 | 975 | 10 | – | 10 | – | – | – | 647.50 | 337.50 | 985 |
| 7,750 – 8,249.99 | 8,000 | – | 8,000 | 680 | 360 | 1,040 | 10 | – | 10 | – | – | – | 690 | 360 | 1,050 |
| 8,250 – 8,749.99 | 8,500 | – | 8,500 | 722.50 | 382.50 | 1,105 | 10 | – | 10 | – | – | – | 732.50 | 382.50 | 1,115 |
| 8,750 – 9,249.99 | 9,000 | – | 9,000 | 765 | 405 | 1,170 | 10 | – | 10 | – | – | – | 775 | 405 | 1,180 |
| 9,250 – 9,749.99 | 9,500 | – | 9,500 | 807.50 | 427.50 | 1,235 | 10 | – | 10 | – | – | – | 817.50 | 427.50 | 1,245 |
| 9,750 – 10,249.99 | 10,000 | – | 10,000 | 850 | 450 | 1,300 | 10 | – | 10 | – | – | – | 860 | 450 | 1,310 |
| 10,250 – 10,749.99 | 10,500 | – | 10,500 | 892.50 | 472.50 | 1,365 | 10 | – | 10 | – | – | – | 902.50 | 472.50 | 1,375 |
| 10,750 – 11,249.99 | 11,000 | – | 11,000 | 935 | 495 | 1,430 | 10 | – | 10 | – | – | – | 945 | 495 | 1,440 |
| 11,250 – 11,749.99 | 11,500 | – | 11,500 | 977.50 | 517.50 | 1,495 | 10 | – | 10 | – | – | – | 987.50 | 517.50 | 1,505 |
| 11,750 – 12,249.99 | 12,000 | – | 12,000 | 1,020 | 540 | 1,560 | 10 | – | 10 | – | – | – | 1,030 | 540 | 1,570 |
| 12,250 – 12,749.99 | 12,500 | – | 12,500 | 1,062.50 | 562.50 | 1,625 | 10 | – | 10 | – | – | – | 1,072.50 | 562.50 | 1,635 |
| 12,750 – 13,249.99 | 13,000 | – | 13,000 | 1,105 | 585 | 1,690 | 10 | – | 10 | – | – | – | 1,115 | 585 | 1,700 |
| 13,250 – 13,749.99 | 13,500 | – | 13,500 | 1,147.50 | 607.50 | 1,755 | 10 | – | 10 | – | – | – | 1,157.50 | 607.50 | 1,765 |
| 13,750 – 14,249.99 | 14,000 | – | 14,000 | 1,190 | 630 | 1,820 | 10 | – | 10 | – | – | – | 1,200 | 630 | 1,830 |
| 14,250 – 14,749.99 | 14,500 | – | 14,500 | 1,232.50 | 652.50 | 1,885 | 10 | – | 10 | – | – | – | 1,242.50 | 652.50 | 1,895 |
| 14,750 – 15,249.99 | 15,000 | – | 15,000 | 1,275 | 675 | 1,950 | 30 | – | 30 | – | – | – | 1,305 | 675 | 1,980 |
| 15,250 – 15,749.99 | 15,500 | – | 15,500 | 1,317.50 | 697.50 | 2,015 | 30 | – | 30 | – | – | – | 1,347.50 | 697.50 | 2,045 |
| 15,750 – 16,249.99 | 16,000 | – | 16,000 | 1,360 | 720 | 2,080 | 30 | – | 30 | – | – | – | 1,390 | 720 | 2,110 |
| 16,250 – 16,749.99 | 16,500 | – | 16,500 | 1,402.50 | 742.50 | 2,145 | 30 | – | 30 | – | – | – | 1,432.50 | 742.50 | 2,175 |
| 16,750 – 17,249.99 | 17,000 | – | 17,000 | 1,445 | 765 | 2,210 | 30 | – | 30 | – | – | – | 1,475 | 765 | 2,240 |
| 17,250 – 17,749.99 | 17,500 | – | 17,500 | 1,487.50 | 787.50 | 2,275 | 30 | – | 30 | – | – | – | 1,517.50 | 787.50 | 2,305 |
| 17,750 – 18,249.99 | 18,000 | – | 18,000 | 1,530 | 810 | 2,340 | 30 | – | 30 | – | – | – | 1,560 | 810 | 2,370 |
| 18,250 – 18,749.99 | 18,500 | – | 18,500 | 1,572.50 | 832.50 | 2,405 | 30 | – | 30 | – | – | – | 1,602.50 | 832.50 | 2,435 |
| 18,750 – 19,249.99 | 19,000 | – | 19,000 | 1,615 | 855 | 2,470 | 30 | – | 30 | – | – | – | 1,645 | 855 | 2,500 |
| 19,250 – 19,749.99 | 19,500 | – | 19,500 | 1,657.50 | 877.50 | 2,535 | 30 | – | 30 | – | – | – | 1,687.50 | 877.50 | 2,565 |
| 19,750 – 20,249.99 | 20,000 | – | 20,000 | 1,700 | 900 | 2,600 | 30 | – | 30 | – | – | – | 1,730 | 900 | 2,630 |
| 20,250 – 20,749.99 | 20,000 | 500 | 20,500 | 1,700 | 900 | 2,600 | 30 | – | 30 | 42.50 | 22.50 | 65 | 1,772.50 | 922.50 | 2,695 |
| 20,750 – 21,249.99 | 20,000 | 1,000 | 21,000 | 1,700 | 900 | 2,600 | 30 | – | 30 | 85 | 45 | 130 | 1,815 | 945 | 2,760 |
| 21,250 – 21,749.99 | 20,000 | 1,500 | 21,500 | 1,700 | 900 | 2,600 | 30 | – | 30 | 127.50 | 67.50 | 195 | 1,857.50 | 967.50 | 2,825 |
| 21,750 – 22,249.99 | 20,000 | 2,000 | 22,000 | 1,700 | 900 | 2,600 | 30 | – | 30 | 170 | 90 | 260 | 1,900 | 990 | 2,890 |
| 22,250 – 22,749.99 | 20,000 | 2,500 | 22,500 | 1,700 | 900 | 2,600 | 30 | – | 30 | 212.50 | 112.50 | 325 | 1,942.50 | 1,012.50 | 2,955 |
| 22,750 – 23,249.99 | 20,000 | 3,000 | 23,000 | 1,700 | 900 | 2,600 | 30 | – | 30 | 255 | 135 | 390 | 1,985 | 1,035 | 3,020 |
| 23,250 – 23,749.99 | 20,000 | 3,500 | 23,500 | 1,700 | 900 | 2,600 | 30 | – | 30 | 297.50 | 157.50 | 455 | 2,027.50 | 1,057.50 | 3,085 |
| 23,750 – 24,249.99 | 20,000 | 4,000 | 24,000 | 1,700 | 900 | 2,600 | 30 | – | 30 | 340 | 180 | 520 | 2,070 | 1,080 | 3,150 |
| 24,250 – 24,749.99 | 20,000 | 4,500 | 24,500 | 1,700 | 900 | 2,600 | 30 | – | 30 | 382.50 | 202.50 | 585 | 2,112.50 | 1,102.50 | 3,215 |
| 24,750 – over | 20,000 | 5,000 | 25,000 | 1,700 | 900 | 2,600 | 30 | – | 30 | 425 | 225 | 650 | 2,155 | 1,125 | 3,280 |
The SSS Contribution table could be too much to take in on one look. However, for you to get the what really matters first, just focus for now on Rage of Compensation (the first column) where you can find your salary. Then at the last column with is the Total, there you can find your total contribution - ER (employer) and EE (employee).
Simple Terms Used on the Table:
- *ER means Employer's Contribution
- *EE means Employee's Contribution
- *EC means Employee's Compensation (The EC program aims to assist workers who suffer work-connected sickness or injury resulting in disability or death. The employer is responsible for this amount.)
You can just simply hover the row for the corresponding compensation range you want to check and it will be highlighted so you can check the entire details clearly.