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New SSS Contribution Table 2019 (with sample computations!)

Here is the latest version of the SSS Monthly Contribution Table 2019, effective for all Social Security System (SSS) members, including OFW and kasambahay, starting April 2019.

With the approval of the new SSS charter, the monthly contribution table has been revised showing higher Monthly Salary Credit (MSC), but requiring higher monthly contributions from all SSS members too.

Highlights of the new SSS Law

The SSS contribution table for 2019, under the new SSS law, is shown below. It now categorizes SSS members into three, with varying MSC and monthly contributions depending on the category in which the member belongs:

  1. Employed, Self-Employed, Voluntary Member, and Non-Working Spouse;
  2. Household Employers and Kasambahay;
  3. Overseas Filipino Workers (OFW)

The newly approved SSS law (RA 11199) now provides for mandatory coverage of all OFW, which means all Overseas Filipino Workers are now REQUIRED to pay monthly SSS contributions depending on their salary.

For the first category (Employed, Self-Employed, Voluntary Member, and Non-Working Spouse), the minimum Monthly Salary Credit (MSC) has been increased from P1,000 to P2,000, while the maximum MSC has also been increased from P16,000 to P20,000.

For the second category (Household Employers and Kasambahay), the minimum Monthly Salary Credit is P1,000 while the maximum MSC is P20,000.

For OFWs, the minimum Monthly Salary Credit is P8,000 while the maximum MSC is P20,000.

Effective April 2019, the new SSS contribution rate is 12% of the MSC — an additional 1% increase from the previous 11% contribution. Two-thirds of the contribution will be shouldered by the Employer, while the Member-Employee will shoulder the remaining one-third.

For kasambahay who is earning less than P5,000 per month, the full SSS contribution will be shouldered by the employer.

For self-employed, non-working spouse, and voluntary members, since they do not have any employer, they will be responsible for paying the entire SS contribution.

For non-working spouse, the contribution will be based on 50% of the MSC of the working spouse.

For a guide on how to read the SSS contribution table and how to compute SSS contributions, refer to our examples below.

SSS Contribution Tables 2019

1. New SSS Contribution Schedule for Employed / Self-Employed / Voluntary Member / Non-Working Spouse

2. New SSS Contribution Schedule for Household Employers and Kasambahay

3. New SSS Contribution Schedule for OFW

How to Compute SSS Contributions

Here are step-by-step instructions on how to use the table, also explained in detail in our Guide on How to Read the SSS Monthly Contribution Table:

Step 1. Under the “Range of Compensation” column, look for the row where your gross or basic monthly salary falls under.

For example, if you are an Employee of a company in the Philippines with gross monthly salary of P15,000.00, the relevant row is the “P14,750 – P15,249.99” compensation range in the first table above (“SSS Contribution Table for Employed members”).

Step 2. The amount of the EmployER share and EmployEE share can be seen in the “Total Contribution” columns.

The Employer pays the amount in the “Total Contribution – ER” column, while the Employee pays the amount in the “Total Contribution – EE”  column. The amount to be remitted to SSS by the employer is in the “Total Contribution – Total” column.

So in the case of an Employee earning P15,000 salary per month, the EMPLOYER SHARE is P1,230.00 while the EMPLOYEE SHARE is P600.00. This means, the employee will be deducted the amount of P600.00 from his or her monthly salary, while the employer must remit to SSS the full contribution of P1,830.00 (computed as P1,230.00 + P600.00).

Step 3. Take note, however, that as per the SSS Citizen’s Charter, “compensation” refers to “actual remuneration for employment, including the mandated cost of living allowance, as well as the cash value of any remuneration paid in any medium other than cash except that part of the remuneration received during the month in excess of the maximum salary credit as provided in the SS Law.”

This simply means that the actual remuneration received by the employee, and NOT the stated gross or basic monthly compensation, will be the basis when computing the SSS contribution. A clear application of this is shown in Example 2 below.

Step 4. If you’re a Self-Employed (SE), Voluntary Member (VM), or Non-Working Spouse (NWS), the only relevant column is the “SE/VM/NWS SS Contribution” column. There is no Employer share, which means you’ll be the only one shouldering the entire contribution.

So if you’re a Voluntary Member earning gross compensation of P5,000 per month, your SS contribution will be P600.00 per month.

Sample Computations: SSS Contributions

Example 1: Regular Employee earning P18,000 monthly salary

Mr. Suave works as a BPO call center agent in the Philippines. His gross monthly compensation is P18,000. How much will be deducted from his salary as SSS contribution (EE Share)? How much is the Employer share (ER Share)? How much will the employer remit in total to SSS?

Answer. From the SSS contribution table above:

Range of CompensationMonthly Salary CreditTotal Contribution - Employer (ER)Total Contribution - Employee (EE)Total Contribution to be Remitted to SSS
P17,750 - P18,249.99P18,000P1,470P720P2,190

Employee Share (EE) = P720

Employer Share (ER) = P1,470

Total Remittance to SSS = P2,190

Example 2: Regular Employee with Overtime Pay and Late Deductions

Ms. Minchin is a bank teller receiving P15,000 per month. She received an overtime pay for the month amounting to P1,000 but she was late several times and was penalized late deduction of P500. How much will be remitted to SSS?

Answer. Although Ms. Minchin’s gross basic salary is P15,000, the relevant amount is “actual remuneration or payment” received by the employee, according to the SSS Citizen’s Charter.

The actual remuneration she received was P15,500 (computed as P15,000 plus + P1,000 overtime minus – P500 late deduction). Given remuneration of P15,500, the relevant Compensation Range row is P15,250 – P15,749.99 (NOT the P14,750-P15,249.99 row based on her P15,000 basic salary).

Her SSS contribution will be computed as follows:

Range of CompensationMonthly Salary CreditTotal Contribution - Employer (ER)Total Contribution - Employee (EE)SSS Contribution to be Remitted
P15,250 - P15,749.99P15,500P1,270P620P1,890

Employee Share (EE) = P620

Employer Share (ER) = P1,270

Total Remittance to SSS = P1,890

Example 3: OFW earning P50,000 per month

Mr. Seaman works as an OFW receiving gross compensation amounting to P50,000 per month. How much will he pay as SSS contribution? How much will his employer contribute?

Answer. Mr. Seaman will pay the Employee share of P800, while his employer will be required to pay the Employer share of P1,630. The total contribution to be remitted to SSS is P2,430.

Range of CompensationTotal Contribution - Employer (ER)Total Contribution - Employee (EE)Total Contribution to be Remitted to SSS
P19,750 - aboveP1,630P800P2,430

Example 4: Kasambahay earning P3,000 per month

Yaya Dub is a kasambahay employed by Mr. Alden. Yaya Dub earns gross salary of P3,000 per month. How much is Yaya Dub’s Employee share?

Answer. According to the new SSS law, kasambahays earning less than P5,000 per month are not required to pay the Employee share. The entire contribution amount of P370 shall be paid and remitted to SSS only by Mr. Alden, employer of Yaya Dub. (Relevant “range of compensation” is the row P2,750 – P3,249.99.)

Deadline to Pay SSS Contributions

Here’s a summary of the SSS payment deadlines this year (January to June 2019):

  • Regular Employers – end of the month after the applicable month.
  • Household Employers – end of the month after the applicable month or quarter, depending on the schedule of payment.
  • Self-employed (SE) / Voluntary member (VM) / Non-working spouse (NWS) – contributions for the months of January 2019 until June 2019 may be paid until July 31, 2019.

Example 1 (Regular Employers): Contribution for the month of February may be paid until March 31.

Example 2 (Household Employers): Contribution for the month of May may be paid until July 31.

Example 3 (SE / VM / NWS): Contribution for the month of April may be paid until July 31.

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22 thoughts on “New SSS Contribution Table 2019 (with sample computations!)”

  1. dan says:

    How about your past contributions na hindi mo nahulugan, Pwede bang habulin at hulugan muli?

    1. kakanun says:

      pwede p. may auto computation sila base sa contributions mo, if 10yrs,20yrs, 30yrs…at least minimum ang contribution monthly if wala ka balak mag migrate. para kapag matanda na may pension na makukuha at para di tayo umasa sa mga anak natin. thanks

    2. Gem says:

      OFW lang ang pwedeng maghulog for one year backwards, pero yung mga voluntary, yung last quarter lang ang pwede mong habulin.

  2. edgar mingke says:

    gusto ko lang po sana malaman yung sss contribution ko

    1. Jamsy says:

      Mag-register ka online at makikita mo ang contributions mo. O kaya, punta ka sa sss branch at doon ka mag-inquire.


      Pwede po malaman kung magkano na dapat ang monthly contribution ko starting this January 2019? Voluntary membership po ako since January 2009 and I started with P312.00 contribution monthly on a semestral payment up to Dec. 2013 and then from 2014 to Dec. 2018 ay P330.00 na po binabayaran ko for the monthly contribution and bi-annual to annual ang payment. So ngayon pong 2019 January 2019, am wondering kung dapat ba na mag increase na ulit ang aking monthly contribution kaso wala po ako basis dahil dko alam or wala akong record kung magkano ang declared earnings ko during my first contribution. Or shall I continue with the existing amount of contribution?

      I hope you can assist/help me on this before I pay my contribution for January to December, 2019.

  3. Cendy says:

    Possible bha na 600 pesos lang yung iko contribute ko monthly kahit 35k above sweldo ko as ofw?

  4. Abby says:

    Paano po yung sss ko since kinuha ko sya nung 2015 hindi ko pa po nahuhulugan hanggang ngayon? Kapag po ba hinulugan sya ngayong 2018. Babayaran ko pa po ba yung 2015, 2016, 2017? Salamat po na sasagot.

  5. Grace Arizapa says:

    Paano po ako na 52 years old na ngayon ang hulog ko po dati ay 1650 as OFW tapos mageemploy po ako ngayon na ang sasahurin ko lang po kada buwan ay nasa mga 8k ano po ang gagawin ko para mamaintain ko sa 1650?

    1. Jamsy says:

      Pwede mo nang bayaran yung difference para ma-maintain yung dating hulog mo.

  6. rhea says:

    hi Good day po ask ko lang po if pano ko makikita o malalaman kung pwed bko mag loan mula sa sss ko

    1. mia says:

      Dapat po may 36 monthly contributions ka. You can visit any SSS branch to inquire if qualified ka or if ayaw no pumila ng kahaba haba, you can sign up/login to SSS Portal ( ) then go to E-SERVICES then click “Apply for Salary Loan”. You can proceed if you have completed the 36 contributions and can be rejected due to lack of contributions. If you’re an employee you can ask your HR for that.

  7. bhelle says:

    pwede po ba magbayad ng ss contributions ng monthly basis sa mga authorized payment centers kahit walang payment referrence number?

  8. Jamsy says:

    No, need mo talaga kumuha ng PRN. Madali lang naman makakuha kung naka-register ka online sa SSS. Mabilis na rin mag-register ngayon.

  9. Archie Dolorzo says:

    Good day po possible ko po ba hulugan personal ang sss ko kahit hindi pako nakakapag trabaho? Paano po? Salamat.

  10. Jennifer Ponterez says:

    Gusto ko po sana ituloy ung paghuhulog ko. Dko lng alam panu gawin. Dko na rin matandaan anhng taon ako nakapaghulog. Nag ofw po kc ako ng 15 yrs dko na naasikaso paghuhulog ng sss.

  11. Marlyn says:

    Hello yong husband ko ng hulog ng sss last yera kaso 3 months lng pwede pa bang bayaran ang 2017 OFW po sya tapos dati hulog nya ay nasa 1650 kaso now 1k na lng ang kaya namin ihulog ok lng bang palitan.

  12. Rocky says:

    Good day po, gusto ko pong ei continue ung sss account ko dati.. nag simula po akong mag contribute ng sss last 2015 till sept. 2016, from oct 2016 until now hindi na po ako nakahulog dahil nag abroad po ako…few days ago, pumunta po ako ng philippine consulate dito sa dubai, at sabi po ng nag entertained sa akin, kailangan maghulog daw ako before end of this year, at huwag ko na daw intindihin ung last year, w/c is 2017. Nakalimutan ko pong tanungin kung magkano ba dapat ang kailangan kung ei hulog…ngayon para maging active ung sss account ko. Salamat po sa sasagot!

  13. Sixela says:

    Good AM po, I’am OFW, 50 yrs. Old. Payed P1,650 for 120 months already. Ask ko po kung pwedeng di na ako maghulog then wait ko nalang ‘til I reach 60 yrs. Old para sa pension ko? ( any suggestion while waiting?) At magkano po ba ang pension ko per month pagdating ng araw?
    Maraming Salamat po?

  14. ERLINDA T. HUELBA says:

    gusto ko po malaman kung pumapasok po sa sss ang mga contribution ko

  15. g origen says:

    magkano po ang contribution kung magbabayad ako jan to jun 2019. yung old rate po ba o new rate na ang applicable?

  16. Benjamin Agunod says:

    YOUR WEBSITE ON THE NEW SSS DEADLINES FOR HOUSEHOLD EMPLOYERS HAS A SERIOUS ERROR THAT HAS TO BE CORRECTED IMMEDIATELY. The official government SSS website states that the payments due from a Household Employer remain the same as before – namely, monthly, and the deadlines for paying the contribution for a Household Employer are the old ones:”If the 10th digit of the 13-digit ER/HR number ends in 1 or 2, the payment deadline is the 10th of the following month. If the 10th digit of the 13-digit ER/HR number ends in 3 or 4, the payment deadline is the 15th of the following month….. etc.” Even the examples of the Household Employer’s deadlines are erroneous, stating that the May contribution can be payed up to July 31; the deadline for the May contribution for a Household Employer (for example) whose 10th digit of his 13-digit ER/HR number ends in 1 or 2 has only up to June 10 to remit the May contribution. By the way, although I placed a check mark on “I agree with the storage of my personal data” I did so only since I had no choice if I am to succeed in transmitting this word of caution to PinoyMoneyTalk. Everyone is of the impression Google, like Facebook, continues to share its users’ data with third parties who reportedly might use it as Cambridge Analytica did.

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