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SSS Monthly Contribution Table – UPDATED 2018!

View here the most updated version of the SSS Monthly Contribution Table for members of the Social Security System.

The SSS contribution table below is the latest version as of 2018. It shows the required monthly contribution an SSS member has to pay, whether he or she is an Employee (EE), Self-Employed (SE), Voluntary Member (VM), or Overseas Filipino Worker (OFW).

At present, the SSS contribution rate is 11% of the Monthly Salary Credit (MSC) not exceeding P16,000. This contribution is shared by the Employer (with 7.37% share) and the Employee (with 3.63% share).

We explain below how to read the SSS contribution table and also show examples to assist you in computing the contributions.

SSS Contribution Table 2018

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 your gross monthly salary is P15,000.00, the relevant row is the “P14,750 – P15,249.99” compensation range.

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 per month, the EMPLOYER SHARE is P1,135.00 while the EMPLOYEE SHARE is P545.00. This means, the employee will be deducted the amount of P545.00 from his or her monthly salary, while the employer has to remit to SSS the full contribution amount of P1,680.00 (computed as P1,135.00 plus P545.00).

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 under Section 18 of 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 Self-Employed (SE), Voluntary Member (VM), or Overseas Filipino Worker (OFW), the only relevant column is the “SE/VM/OFW Total Contribution” column. There is no Employee 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 SSS contribution is P550.00 per month (under SE/VM/OFW “Compensation Range” row of P4,750-P5,249.99).

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 CreditER ShareEE ShareSSS Contribution to be Remitted
P15,750 - overP16,000P1,208.70P581.30P1,790.00

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 pay minus P500 late deduction). This means for the month, the relevant Compensation Range row is P15,250 – P15,749.99 (NOT P14,750-P15,249.99 based on her P15,000 basic salary). Her SSS contribution will be computed as follows:

Range of CompensationMonthly Salary CreditER ShareEE ShareSSS Contribution to be Remitted
P15,250 - P15,749.99P15,500P1,171.80P563.20P1,735.00

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?

Answer. P1,760.00. For any salary above the P16,000 monthly salary credit, the SSS contribution is the same. Since Mr. Seaman is an OFW, the applicable column from the SSS contribution table is “SE / VM / OFW – Total Contribution”. There is no Employer share for SE, VM, and OFW which means Mr. Seaman will have to pay the full amount himself.

Range of CompensationMonthly Salary CreditSE / VM / OFW - Total Contribution
P15,750 - overP16,000P1,760.00

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One thought on “SSS Monthly Contribution Table – UPDATED 2018!”

  1. dan says:

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

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