SSS Contribution Table for Household Employer and Kasambahay/Household Employee 2024
Let's discuss about the SSS Contribution for household employers and employees, their contribution shares, contribution exemption among other details.
So, what do we mean by household employer and household employee or in Filipino "kasambahay"?
A household employee (HE), commonly referred to as "house helper or kasambahay", is any person who renders domestic or household services and receives salary or compensation for his or her services.
On the other hand, a household employer (HR) is any person who uses the services of a household employee. The husband or the wife, or any person who pays the salary of the kasambahay is deemed as the household employer.
The SSS Contribution Table below shows the compensation/salary range of which the household employer and/or the
kasambahay has to pay their respective contributions. The first column is where the salary range is sorted out
while the last three columns (TOTAL) determines the (Employer) HR,
(Employee) HE and Total Contribution.
SSS Contribution Table for Household Employer and Employee
| RANGE OFCOMPENSATION | MONTHLY SALARY CREDIT | AMOUNT OF CONTRIBUTIONS | |||||||||||||
| REGULAR SS/EC | WISP | TOTAL | REGULAR SS | EC | WISP | TOTAL | |||||||||
| EC | HR | HE | TOTAL | HR | HE | TOTAL | HR | HE | TOTAL | HR | HE | TOTAL | |||
| Below 1,250 | 1,000.00 | - | 1,000.00 | 140.00 | - | 140.00 | 10.00 | - | 10.00 | - | - | - | 150.00 | - | 150.00 |
| 1,250 - 1,749.99 | 1,500.00 | - | 1,500.00 | 210.00 | - | 210.00 | 10.00 | - | 10.00 | - | - | - | 220.00 | - | 220.00 |
| 1,750 - 2,249.99 | 2,000.00 | - | 2,000.00 | 280.00 | - | 280.00 | 10.00 | - | 10.00 | - | - | - | 290.00 | - | 290.00 |
| 2,250 - 2,749.99 | 2,500.00 | - | 2,500.00 | 350.00 | - | 350.00 | 10.00 | - | 10.00 | - | - | - | 360.00 | - | 360.00 |
| 2,750 - 3,249.99 | 3,000.00 | - | 3,000.00 | 420.00 | - | 420.00 | 10.00 | - | 10.00 | - | - | - | 430.00 | - | 430.00 |
| 3,250 - 3,749.99 | 3,500.00 | - | 3,500.00 | 490.00 | - | 490.00 | 10.00 | - | 10.00 | - | - | - | 500.00 | - | 500.00 |
| 3,750 - 4,249.99 | 4,000.00 | - | 4,000.00 | 560.00 | - | 560.00 | 10.00 | - | 10.00 | - | - | - | 570.00 | - | 570.00 |
| 4,250 - 4,749.99 | 4,500.00 | - | 4,500.00 | 630.00 | - | 630.00 | 10.00 | - | 10.00 | - | - | - | 640.00 | - | 640.00 |
| 4,750 - 4,999.99 | 5,000.00 | - | 5,000.00 | 700.00 | - | 700.00 | 10.00 | - | 10.00 | - | - | - | 710.00 | - | 710.00 |
| 5,000 - 5,249.99 | 5,000.00 | - | 5,000.00 | 475.00 | 225.00 | 700.00 | 10.00 | - | 10.00 | - | - | - | 485.00 | 225.00 | 710.00 |
| 5,250 - 5,749.99 | 5,500.00 | - | 5,500.00 | 522.50 | 247.50 | 770.00 | 10.00 | - | 10.00 | - | - | - | 532.50 | 247.50 | 780.00 |
| 5,750 - 6,249.99 | 6,000.00 | - | 6,000.00 | 570.00 | 270.00 | 840.00 | 10.00 | - | 10.00 | - | - | - | 580.00 | 270.00 | 850.00 |
| 6,250 - 6,749.99 | 6,500.00 | - | 6,500.00 | 617.50 | 292.50 | 910.00 | 10.00 | - | 10.00 | - | - | - | 627.50 | 292.50 | 920.00 |
| 6,750 - 7,249.99 | 7,000.00 | - | 7,000.00 | 665.00 | 315.00 | 980.00 | 10.00 | - | 10.00 | - | - | - | 675.00 | 315.00 | 990.00 |
| 7,250 - 7,749.99 | 7,500.00 | - | 7,500.00 | 712.50 | 337.50 | 1,050.00 | 10.00 | - | 10.00 | - | - | - | 722.50 | 337.50 | 1,060.00 |
| 7,750 - 8,249.99 | 8,000.00 | - | 8,000.00 | 760.00 | 360.00 | 1,120.00 | 10.00 | - | 10.00 | - | - | - | 770.00 | 360.00 | 1,130.00 |
| 8,250 - 8,749.99 | 8,500.00 | - | 8,500.00 | 807.50 | 382.50 | 1,190.00 | 10.00 | - | 10.00 | - | - | - | 817.50 | 382.50 | 1,200.00 |
| 8,750 - 9,249.99 | 9,000.00 | - | 9,000.00 | 855.00 | 405.00 | 1,260.00 | 10.00 | - | 10.00 | - | - | - | 865.00 | 405.00 | 1,270.00 |
| 9,250 - 9,749.99 | 9,500.00 | - | 9,500.00 | 902.50 | 427.50 | 1,330.00 | 10.00 | - | 10.00 | - | - | - | 912.50 | 427.50 | 1,340.00 |
| 9,750 - 10,249.99 | 10,000.00 | - | 10,000.00 | 950.00 | 450.00 | 1,400.00 | 10.00 | - | 10.00 | - | - | - | 960.00 | 450.00 | 1,410.00 |
| 10,250 - 10,749.99 | 10,500.00 | - | 10,500.00 | 997.50 | 472.50 | 1,470.00 | 10.00 | - | 10.00 | - | - | - | 1,007.50 | 472.50 | 1,480.00 |
| 10,750 - 11,249.99 | 11,000.00 | - | 11,000.00 | 1,045.00 | 495.00 | 1,540.00 | 10.00 | - | 10.00 | - | - | - | 1,055.00 | 495.00 | 1,550.00 |
| 11,250 - 11,749.99 | 11,500.00 | - | 11,500.00 | 1,092.50 | 517.50 | 1,610.00 | 10.00 | - | 10.00 | - | - | - | 1,102.50 | 517.50 | 1,620.00 |
| 11,750 - 12,249.99 | 12,000.00 | - | 12,000.00 | 1,140.00 | 540.00 | 1,680.00 | 10.00 | - | 10.00 | - | - | - | 1,150.00 | 540.00 | 1,690.00 |
| 12,250 - 12,749.99 | 12,500.00 | - | 12,500.00 | 1,187.50 | 562.50 | 1,750.00 | 10.00 | - | 10.00 | - | - | - | 1,197.50 | 562.50 | 1,760.00 |
| 12,750 - 13,249.99 | 13,000.00 | - | 13,000.00 | 1,235.00 | 585.00 | 1,820.00 | 10.00 | - | 10.00 | - | - | - | 1,245.00 | 585.00 | 1,830.00 |
| 13,250 - 13,749.99 | 13,500.00 | - | 13,500.00 | 1,282.50 | 607.50 | 1,890.00 | 10.00 | - | 10.00 | - | - | - | 1,292.50 | 607.50 | 1,900.00 |
| 13,750 - 14,249.99 | 14,000.00 | - | 14,000.00 | 1,330.00 | 630.00 | 1,960.00 | 10.00 | - | 10.00 | - | - | - | 1,340.00 | 630.00 | 1,970.00 |
| 14,250 - 14,749.99 | 14,500.00 | - | 14,500.00 | 1,377.50 | 652.50 | 2,030.00 | 10.00 | - | 10.00 | - | - | - | 1,387.50 | 652.50 | 2,040.00 |
| 14,750 - 15,249.99 | 15,000.00 | - | 15,000.00 | 1,425.00 | 675.00 | 2,100.00 | 30.00 | - | 30.00 | - | - | - | 1,455.00 | 675.00 | 2,130.00 |
| 15,250 - 15,749.99 | 15,500.00 | - | 15,500.00 | 1,472.50 | 697.50 | 2,170.00 | 30.00 | - | 30.00 | - | - | - | 1,502.50 | 697.50 | 2,200.00 |
| 15,750 - 16,249.99 | 16,000.00 | - | 16,000.00 | 1,520.00 | 720.00 | 2,240.00 | 30.00 | - | 30.00 | - | - | - | 1,550.00 | 720.00 | 2,270.00 |
| 16,250 - 16,749.99 | 16,500.00 | - | 16,500.00 | 1,567.50 | 742.50 | 2,310.00 | 30.00 | - | 30.00 | - | - | - | 1,597.50 | 742.50 | 2,340.00 |
| 16,750 - 17,249.99 | 17,000.00 | - | 17,000.00 | 1,615.00 | 765.00 | 2,380.00 | 30.00 | - | 30.00 | - | - | - | 1,645.00 | 765.00 | 2,410.00 |
| 17,250 - 17,749.99 | 17,500.00 | - | 17,500.00 | 1,662.50 | 787.50 | 2,450.00 | 30.00 | - | 30.00 | - | - | - | 1,692.50 | 787.50 | 2,480.00 |
| 17,750 - 18,249.99 | 18,000.00 | - | 18,000.00 | 1,710.00 | 810.00 | 2,520.00 | 30.00 | - | 30.00 | - | - | - | 1,740.00 | 810.00 | 2,550.00 |
| 18,250 - 18,749.99 | 18,500.00 | - | 18,500.00 | 1,757.50 | 832.50 | 2,590.00 | 30.00 | - | 30.00 | - | - | - | 1,787.50 | 832.50 | 2,620.00 |
| 18,750 - 19,249.99 | 19,000.00 | - | 19,000.00 | 1,805.00 | 855.00 | 2,660.00 | 30.00 | - | 30.00 | - | - | - | 1,835.00 | 855.00 | 2,690.00 |
| 19,250 - 19,749.99 | 19,500.00 | - | 19,500.00 | 1,852.50 | 877.50 | 2,730.00 | 30.00 | - | 30.00 | - | - | - | 1,882.50 | 877.50 | 2,760.00 |
| 19,750 - 20,249.99 | 20,000.00 | - | 20,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | - | - | - | 1,930.00 | 900.00 | 2,830.00 |
| 20,250 - 20,749.99 | 20,000.00 | 500.00 | 20,500.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 47.50 | 22.50 | 70.00 | 1,977.50 | 922.50 | 2,900.00 |
| 20,750 - 21,249.99 | 20,000.00 | 1,000.00 | 21,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 95.00 | 45.00 | 140.00 | 2,025.00 | 945.00 | 2,970.00 |
| 21,250 - 21,749.99 | 20,000.00 | 1,500.00 | 21,500.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 142.50 | 67.50 | 210.00 | 2,072.50 | 967.50 | 3,040.00 |
| 21,750 - 22,249.99 | 20,000.00 | 2,000.00 | 22,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 190.00 | 90.00 | 280.00 | 2,120.00 | 990.00 | 3,110.00 |
| 22,250 - 22,749.99 | 20,000.00 | 2,500.00 | 22,500.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 237.50 | 112.50 | 350.00 | 2,167.50 | 1,012.50 | 3,180.00 |
| 22,750 - 23,249.99 | 20,000.00 | 3,000.00 | 23,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 285.00 | 135.00 | 420.00 | 2,215.00 | 1,035.00 | 3,250.00 |
| 23,250 - 23,749.99 | 20,000.00 | 3,500.00 | 23,500.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 332.50 | 157.50 | 490.00 | 2,262.50 | 1,057.50 | 3,320.00 |
| 23,750 - 24,249.99 | 20,000.00 | 4,000.00 | 24,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 380.00 | 180.00 | 560.00 | 2,310.00 | 1,080.00 | 3,390.00 |
| 24,250 - 24,749.99 | 20,000.00 | 4,500.00 | 24,500.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 427.50 | 202.50 | 630.00 | 2,357.50 | 1,102.50 | 3,460.00 |
| 24,750 - 25,249.99 | 20,000.00 | 5,000.00 | 25,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 475.00 | 225.00 | 700.00 | 2,405.00 | 1,125.00 | 3,530.00 |
| 25,250 - 25,749.99 | 20,000.00 | 5,500.00 | 25,500.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 522.50 | 247.50 | 770.00 | 2,452.50 | 1,147.50 | 3,600.00 |
| 25,750 - 26,249.99 | 20,000.00 | 6,000.00 | 26,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 570.00 | 270.00 | 840.00 | 2,500.00 | 1,170.00 | 3,670.00 |
| 26,250 - 26,749.99 | 20,000.00 | 6,500.00 | 26,500.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 617.50 | 292.50 | 910.00 | 2,547.50 | 1,192.50 | 3,740.00 |
| 26,750 - 27,249.99 | 20,000.00 | 7,000.00 | 27,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 665.00 | 315.00 | 980.00 | 2,595.00 | 1,215.00 | 3,810.00 |
| 27,250 - 27,749.99 | 20,000.00 | 7,500.00 | 27,500.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 712.50 | 337.50 | 1,050.00 | 2,642.50 | 1,237.50 | 3,880.00 |
| 27,750 - 28,249.99 | 20,000.00 | 8,000.00 | 28,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 760.00 | 360.00 | 1,120.00 | 2,690.00 | 1,260.00 | 3,950.00 |
| 28,250 - 28,749.99 | 20,000.00 | 8,500.00 | 28,500.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 807.50 | 382.50 | 1,190.00 | 2,737.50 | 1,282.50 | 4,020.00 |
| 28,750 - 29,249.99 | 20,000.00 | 9,000.00 | 29,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 855.00 | 405.00 | 1,260.00 | 2,785.00 | 1,305.00 | 4,090.00 |
| 29,250 - 29,749.99 | 20,000.00 | 9,500.00 | 29,500.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 902.50 | 427.50 | 1,330.00 | 2,832.50 | 1,327.50 | 4,160.00 |
| 29,750 - Over | 20,000.00 | 10,000.00 | 30,000.00 | 1,900.00 | 900.00 | 2,800.00 | 30.00 | - | 30.00 | 950.00 | 450.00 | 1,400.00 | 2,880.00 | 1,350.00 | 4,230.00 |
In case where the salary or compensation of the employee is below ₱5,000, the household employee is exempted on contribution share, only the employee is required to pay the contribution.
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 the employee's salary. Then at the last column with is the Total, there you can find the total contribution - HR (employer) and HE (employee).
Simple Terms Used on the Table:
- *HR means Household Employer's Contribution
- *HE means Household 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.
For more information about this particular compulsory coverage, check out this Guidelines in the Coverage of House Helpers, a PDF file from SSS.