Based on SSS Circular No. 2023-003. Contribution rate is 14% of Monthly Salary Credit (MSC): 4.5% employee share, 9.5% employer share. Effective January 2024.
14%
Total Rate
4.5%
Employee Share
9.5%
Employer Share
₱35,000
Max MSC
| Monthly Salary Credit (MSC) | EE Share | ER Share | EC | Total |
|---|---|---|---|---|
| ₱5,000 | ₱225.00 | ₱475.00 | ₱10.00 | ₱710.00 |
| ₱5,250 | ₱236.25 | ₱498.75 | ₱10.00 | ₱745.00 |
| ₱5,500 | ₱247.50 | ₱522.50 | ₱10.00 | ₱780.00 |
| ₱5,750 | ₱258.75 | ₱546.25 | ₱10.00 | ₱815.00 |
| ₱6,000 | ₱270.00 | ₱570.00 | ₱10.00 | ₱850.00 |
| ₱6,500 | ₱292.50 | ₱617.50 | ₱10.00 | ₱920.00 |
| ₱7,000 | ₱315.00 | ₱665.00 | ₱10.00 | ₱990.00 |
| ₱7,500 | ₱337.50 | ₱712.50 | ₱10.00 | ₱1,060.00 |
| ₱8,000 | ₱360.00 | ₱760.00 | ₱10.00 | ₱1,130.00 |
| ₱8,500 | ₱382.50 | ₱807.50 | ₱10.00 | ₱1,200.00 |
| ₱9,000 | ₱405.00 | ₱855.00 | ₱10.00 | ₱1,270.00 |
| ₱9,500 | ₱427.50 | ₱902.50 | ₱10.00 | ₱1,340.00 |
| ₱10,000 | ₱450.00 | ₱950.00 | ₱10.00 | ₱1,410.00 |
| ₱11,000 | ₱495.00 | ₱1,045.00 | ₱10.00 | ₱1,550.00 |
| ₱12,000 | ₱540.00 | ₱1,140.00 | ₱10.00 | ₱1,690.00 |
| ₱13,000 | ₱585.00 | ₱1,235.00 | ₱10.00 | ₱1,830.00 |
| ₱14,000 | ₱630.00 | ₱1,330.00 | ₱10.00 | ₱1,970.00 |
| ₱15,000 | ₱675.00 | ₱1,425.00 | ₱10.00 | ₱2,110.00 |
| ₱16,000 | ₱720.00 | ₱1,520.00 | ₱30.00 | ₱2,270.00 |
| ₱17,000 | ₱765.00 | ₱1,615.00 | ₱30.00 | ₱2,410.00 |
| ₱18,000 | ₱810.00 | ₱1,710.00 | ₱30.00 | ₱2,550.00 |
| ₱19,000 | ₱855.00 | ₱1,805.00 | ₱30.00 | ₱2,690.00 |
| ₱20,000 | ₱900.00 | ₱1,900.00 | ₱30.00 | ₱2,830.00 |
| ₱25,000 | ₱1,125.00 | ₱2,375.00 | ₱30.00 | ₱3,530.00 |
| ₱30,000 | ₱1,350.00 | ₱2,850.00 | ₱30.00 | ₱4,230.00 |
| ₱35,000 (max) | ₱1,575.00 | ₱3,325.00 | ₱30.00 | ₱4,930.00 |
EC = Employees' Compensation. EE = Employee. ER = Employer. Source: SSS Circular No. 2023-003.
The Monthly Salary Credit (MSC) is determined by the employee's actual monthly salary:
Compute SSS automatically
HRISPH applies the correct MSC bracket and generates the SSS R3 remittance report automatically every payroll.
Start Free Trial