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Full HR & Payroll coverage for Philippines, Singapore, Malaysia, Hong Kong, and Indonesia. Each market has local support teams and built-in compliance features.
How does pricing work as we scale?
Starting at $3/employee/month for core features. Volume-based discounts are available for growing teams. Book a demo for custom pricing.
How do you handle security?
Enterprise-grade security with ISO 27001, GDPR certifications, and local data residency options.
How long is implementation?
4 weeks average. Includes free data migration, setup, and team training. No hidden fees.
What makes Omni different from global HR platforms?
Built specifically for Asia with local payroll processing, same-day support in Asia time zones, and 40% lower cost than global alternatives.
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Summary. The Social Security System (SSS) in the Philippines offers benefits for sickness, maternity, disability, retirement, and more. Actual contributions are calculated based on monthly salary credits, with a 15% total rate (10% employer, 5% employee) as of 2025. Regular employees have automatic deductions, while self-employed, voluntary, and OFW members pay their own contributions.
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The Social Security System (SSS) in the Philippines is a safety net Filipinos rely on. It covers individuals and families in times of need, such as retirement, disability, sickness, maternity, or death. The trust in the system has considerably increased as its recent performance continues to demonstrate strong revenue collection and benefits disbursement, reflecting the system's ongoing financial viability.
All registered businesses and establishments in the Philippines are required to contribute to SSS for their employees. Furthermore, employees regardless of their employment status are mandated to contribute SSS. Understanding how to calculate your actual SSS contribution is crucial. This article will delve into the calculations and rates, which vary based on several factors.
What is the Social Security System (SSS) fund?
SSS stands for Social Security System (SSS), a fund that refers to the pool of money managed by the Philippines’ Social Security System, consisting of contributions from both employers and employees. These funds are utilized to provide social insurance, retirement, and other benefits to employees and workers.
The goal is to ensure members are looked after both presently and in the future. The government closely monitors the fund and makes prudent investment decisions to maintain its health.
Who is covered by SSS benefits?
SSS benefits cover the following individuals, ensuring both theirs and their families’ protection against incidents such as sickness, disability, maternity and retirement:
Private employees: this category includes individuals employed by private companies or corporations. Whether you work for a large corporation or a small business, as long as you are employed in the private sector, you are likely covered by the SSS benefits.
Household helpers and domestic workers: these are the individuals who work in private households, assisting with household chores, childcare, or other domestic duties. It includes maids, nannies, cooks, gardeners, and other similar roles.
Drivers and operators of public utility vehicles: this group consists of people who operate public transportation vehicles such as buses, jeepneys, taxis, tricycles, and other forms of public transport. Given the nature of their work and the services they provide to the community, they are eligible for SSS benefits to address their social security needs.
Self-employed persons: self-employed individuals are those who run their own businesses or work independently without being employed by a specific company. It includes freelancers, entrepreneurs, consultants, and professionals who operate their businesses on a freelance basis.
Who can perform SSS contributions?
All individuals, including employees, self-employed individuals, non-working spouses, and Overseas Filipino Workers (OFWs) up to the age of 60 who possess an existing SSS number, have to make SSS contributions to either initiate or maintain their coverage. Moreover, employers are mandated to contribute on behalf of their employees.
It's important to note that unemployed Filipinos can voluntarily make SSS contributions only if they have prior employment or self-employment or were previously OFW members with a verified history of at least one month of contributions. Moreover, SSS provides flexibility for certain members, such as farmers and fishermen, permitting them to contribute at any time within the twelve months preceding their payment schedule.
What is the SSS Contribution Rate for 2026?
As of January 2025, the final phase of increases took effect. The total contribution rate has reached 15%, with the employer portion at 10% and employee at 5%. This rate continues into 2026.
The SSS contribution table 2026 is as per below:
Year
Total Contribution Rate
Employer Share
Employee Share
Minimum Monthly Salary Credit
Maximum Monthly Salary Credit
2021
13%
8.5%
4.5%
PHP 3,000
PHP 25,000
2022
13%
8.5%
4.5%
PHP 3,000
PHP 25,000
2023
14%
9.5%
4.5%
PHP 4,000
PHP 30,000
2024
14%
9.5%
4.5%
PHP 4,000
PHP 30,000
2025
15%
10%
5%
PHP 5,000
PHP 35,000
2026
15%
10%
5%
PHP 5,000
PHP 35,000
How to calculate SSS contribution?
The SSS contribution is made by both employer and employee when an individual is permanently employed by a company. For freelancers, self-employed individuals, overseas workers, and voluntary members, contributions are made differently. Let’s explore the specifics for each of these cases.
The SSS contribution for regular employers and employees is covered based on the employee’s monthly salary credit (between PHP 5,000 and PHP 35,000). Both the employer and employee contribute to the SSS as per the contribution rate (15%). Out of the 15%, 10% of the monthly salary credit goes into SSS contributions by the employer. The remaining 5% is contributed by the employee.
For example, Christina earns a monthly salary credit of PHP 20,000. Employer’s SSS contribution: 10% x PHP 20,000 = PHP 2,000 Employee’s SSS contribution: 5% x PHP 20,000 = PHP 1,000 Total SSS contributions: PHP 2,000 + PHP 1,000 = PHP 3,000
In addition to the regular SSS contribution, employers also make monthly contributions to the employee compensation (EC) program, this is referred to as Employer SSS contribution. Employees earning below PHP 15,000 receive PHP 10, while the ones making PHP 15,000 and above receive PHP 30.
Self-employed members
Self-employed members determine their monthly contributions based on their declared monthly earnings. The contribution rate remains the same (15%) in their case as well. Since self-employed individuals do not have an employer to contribute on their behalf, they are solely responsible for making their own SSS contribution. This ensures they are covered under the social security system and are eligible for the benefits it provides.
For example, Nathaniel makes a monthly salary credit of PHP 5,000 per month. Total SSS contribution: 15% x PHP 5,000 = PHP 750 Employee compensation (EC): PHP 10
Self-employed individuals, in this case Nathaniel, can contribute the total amount of PHP 760 using various payment channels provided by SSS. These include online platforms, authorized banks, or SSS branches.
Voluntary members and non-working spouses
Calculating SSS contributions for voluntary members and non working spouses is similar to regular employees, whereby the contribution rate remains the same (15%), However, the difference lies in determining the Monthly Salary Credits (MSCs).
Voluntary members declare their monthly income during registration. For 2026, this can range from PHP 5,000 to PHP 35,000.
For example, Maria declared a monthly income of PHP 12,000. MSC = PHP 12,000 Total SSS contribution: 15% x PHP 12,000 = PHP 1,800
Non-working spouses have an MSC based on 50% of their working spouse's MSC.
For example, a working spouse has an MSC of PHP 20,000: Calculation of SSS contribution for non-working spouse: MSC = 50% * PHP 20,000 = PHP 10,000 Total SSS contribution: 15% x PHP 10,000 = PHP 1,500
Non-working spouses can choose an MSC between PHP 5,000 and PHP 35,000, but it cannot exceed 50% of their working spouse's MSC.
Household employers
Household employers are those who employ household helpers such as maids and drivers. The employer is in charge of making both theirs and the employee’s share of SSS contribution, with the employee’s share deducted from their salary.
For example, a household helper earns a monthly salary of PHP 12,000. Employer’s contribution: 10% x PHP 12,000 = PHP 1,200 Employee’s contribution: 5% x PHP 12,000 = PHP 600 Total SSS contributions: PHP 1,200 + PHP 600 = PHP 1,800
Overseas Filipino workers
Overseas Filipino workers (OFWs) are individuals from the Philippines who are employed or working abroad. They may be employed in various sectors such as healthcare, construction, domestic work, hospitality, and more. The Social Security System makes it a point to provide a safety net and financial security for them and their families back home. OFWs have the option to become voluntary members of the SSS and can continue their coverage even while working abroad.
The SSS contributions are made based on their declared earnings abroad. They can make these contributions through online platforms, accredited banks, remittance centers, or through authorized SSS representatives in their host countries.
For example, Sophia has a MSC of PHP 8,000. Total SSS contribution: 15% x PHP 8,000 = PHP 1,200.
These individuals are also provided assistance services specifically tailored to their needs. This includes information dissemination, assistance in processing claims and benefits, and outreach programs conducted in coordination with Philippine embassies and consulates abroad.
SSS contributions are typically made on a monthly basis, with the deadline varying based on membership type. While you can manually handle the payment procedure, it’s better to invest in a trusted HRIS in the Philippines. It automates the entire process and simplifies the payment breakdowns, which are as follows in different cases:
Employers and employees (monthly)
For employees, SSS contributions are deducted from their salaries by the employers and remitted to the SSS. The employer SSS contribution requires employers to pay the total amount, including their share, by the last day of the month following the applicable month. For example, contributions for April 2026 should be paid by 31 May 2026.
Household employers (monthly/quarterly)
Household employers can remit SSS contributions either monthly or quarterly, with the payment due by the last day of the month following the applicable period. Quarterly payments are generally preferred. Thus, contributions for January 2026 can be made by 30 April 2026.
Self-employed, voluntary, and non-working spouse members (monthly/quarterly)
Similar to household employers, self-employed, voluntary, and non-working spouse members can choose to pay their contributions monthly or quarterly. Payments should be made before the last day of the month following the applicable period.
OFWs (monthly, quarterly, annually)
Overseas Filipino Workers (OFWs) have the flexibility to make SSS contributions monthly, quarterly, or annually. They can make payments at any time during the year according to their preference.
It's crucial to note that missing or late payments may incur penalties or interest charges. Therefore, ensuring timely payment of SSS contributions is essential to maintain good standing.
If you are unsure of how to pay your SSS contributions, check out the list of collecting agents for the period of January 2026 to 31 October 2026. These collecting agents ensure the efficient collection of funds from its members while complying with the necessary standards. In case you require an HR compliance checklist to ease out the whole process, here’s everything you need to know.
What are the benefits of SSS?
The Social Security System (SSS) offers a lot of benefits to its members and provides financial assistance in their time of need. Here are some of its major benefits:
Sickness
The SSS provides sickness benefits to support members who cannot work due to illness or injury. The SSS sickness benefit entails a daily cash allowance equivalent to 90% of the member's Average Daily Salary Credit (ADSC). It is applicable for a maximum duration of 120 days within a calendar year.
To qualify for SSS sickness benefits, you must fall under the EC sickness meaning, here are the criteria one needs to meet:
The member must have been confined to the hospital or home for at least four days due to illness or injury.
Members can only claim sickness benefits if they have exhausted their company sick leave with pay for the calendar year.
Regardless of employment status (whether regular employees, self-employed, or overseas workers), members must claim sickness benefits from the SSS directly.
SSS sickness benefit for voluntary members: To claim the SSS sickness benefit for voluntary members, they must have paid at least three monthly contributions within the last 12 months before the sickness or injury. Voluntary members looking to claim the SSS sickness benefit must to submit an SSS Form CLD-9A and a Medical Certificate (SSS Form MMD-102) to their nearest SSS branch.
Maternity
Maternity benefits provide crucial support to expecting mothers during their childbirth journey. By submitting a maternity leave application, mothers-to-be can access paid benefits, determined by the type of delivery - whether natural birth or by cesarean.
These benefits amount to 100% of the member's average daily salary credit, with variations based on circumstances. The SSS computation maternity is: 105 days for normal delivery, 105 days for cesarean, 120 days for solo parents, or 60 days for cases of miscarriage, stillbirth, or terminated pregnancy.
Upon applying, beneficiaries typically receive benefits within 30 days. Moreover, an option exists for transferring up to seven days of these benefits to the father, regardless of marital status.
To qualify for these benefits, members must have contributed to the SSS for at least three months within the 12 months preceding the semester of childbirth or miscarriage. These provisions ensure that expecting mothers receive the necessary financial assistance to cover medical expenses, childcare costs, and other necessities during their maternity leave.
SSS Maternity Benefits for Voluntary Employees
Your maternity benefit equals 100% of your average daily salary credit (ADSC), providing you with full financial coverage during your recovery period. SSS has designed this benefit to support you when you need it most.
Benefit Duration Based on Your Situation
Every pregnancy journey is different, to determine how much SSS maternity benefits for voluntary employees, refer to the particular situation of the expecting employee:
Normal or Cesarean Delivery: 105 days of full benefits
Solo Parents: An additional 15 days of support (for a total of 120 days)
Miscarriage or Emergency Termination: 60 days of benefits
To qualify, members must have contributed to SSS for at least three months within the 12 months preceding the semester of childbirth or miscarriage.
Disability
The disability benefits paid in either lump sums or monthly payments cater to the needs of disabled members of the SSS, whether partially or fully. Qualified members receive a monthly disability pension and a PHP 500 supplemental allowance every month.
Again, the amount credited depends on the years of service.
Less than ten years: PHP 1,000
Ten years of service: PHP 1,200
20 years of service: PHP 2,400 with an additional PHP 1,000 benefit
The individuals are eligible to receive disability benefits if they have made at least one month of contributions before the disability semester. To receive monthly contributions, they must have completed at least 36 contributions. If not, they are only eligible for the lump sum amount.
Unemployment
Terminated members benefit greatly from the unemployment benefit of making SSS contributions. The total credited amount can be used by the member to look for another job. Generally, the amount received is 50% of the member’s monthly salary. However, the maximum limit is set at PHP 10,000 even if the member has a salary or wage over PHP 20,000 and exceeds the contribution limit. It’s crucial to note that resignations are not covered under this benefit. The members must be terminated to avail of the benefit.
Retirement
Retirement benefits are crucial to ensure you live a healthy and fulfilling life during old age. The SSS provides retirement money in a lump sum or monthly payments as deemed fit. Moreover, as a bonus, SSS grants an additional 13th-month pension to its members every December.
The amount received depends on the years of service: for 10 credited years, members receive PHP 1,200, and for 20 years, they are entitled to PHP 2,400 along with an additional PHP 2,000 in benefits.
To qualify for these benefits, members must meet specific criteria:
For voluntary retirement, members must be at least 60 years old and have paid at least 120 contributions before the retirement semester.
For mandatory retirement, members need to be at least 65 years old and have made 120 contributions before the retirement semester.
For members seeking a lump sum payment, a minimum of 120 contributions is required. If this criterion isn't met, members can continue making contributions until they reach the threshold necessary to avail further benefits.
Moreover, there are special provisions for specific categories of workers:
Surface and underground mine workers are eligible for voluntary retirement at 50 and mandatory retirement at 60, provided they have at least five years of service.
Racehorse jockeys can opt for retirement at 55, with a minimum of 120 months of contributions and five years of experience.
How to compute retirement pay SSS
The SSS uses a formula based on your Average Monthly Salary Credit (AMSC) and your years of creditable service (CYS) to compute your retirement pay. You can compute your retirement pay SSS through the following four steps:
Step 1: Find Your Average Monthly Salary Credit (AMSC)
Your AMSC represents the average of your salary credits over your final 60 months of contributions. If your salary remained consistent during this period, this calculation becomes even simpler!
Step 2: Count Your Years of Service
Your Creditable Years of Service (CYS) reflects how long you've been contributing to the SSS system. Remember, you'll need at least 120 contributions to qualify for retirement benefits.
Step 3: Calculate Your Monthly Pension
The SSS will run three different calculations and give you the highest amount:
The SSS makes it a point to cater to the needs of the family members of the deceased person. It gives cash grants, either monthly or a lump sum amount, to the deceased member's beneficiaries. This is in addition to the 13th-month pension they receive every December.
The monthly amount depends on the years of service. However, the minimum amount stands at PHP 1,000 for members with less than 10 years of service with additional benefits of PHP 1,000.
The benefits are given to the primary beneficiaries, including the spouse and children. In the absence of primary beneficiaries, second beneficiaries, such as dependent parents, get the benefits. Family members are only entitled to receive the death benefit if the member has made 36 contributions before the semester of the death.
In the case of minor beneficiaries, an equivalent of 10% of the member’s contribution will be given or PHP 250, whichever is higher.
Funeral
The funeral benefit is the total amount of cash given to the member who conducts the funeral services of the deceased. The amount received can be anywhere between PHP 20,000 to PHP 40,000, depending on the number of SSS contributions, years of service, and average monthly salary credit.
In case the member was employed, the employer should report the coverage. On the flip side, self-employed, non-working spouses, and voluntary members should make at least one month of contribution to become eligible.
How to Pay SSS Contributions
Managing your SSS contributions requires adherence to deadlines and government compliance guidelines. Whether you choose SSS epayment or manual payment, there are several steps to keep in mind to compliantly pay your SSS contributions.
Understanding the Payment Reference Number (PRN)
Since 2018, the SSS has implemented a real-time electronic collection system that requires a Payment Reference Number (PRN) for all contributions. This system ensures your payments are instantly recorded and properly credited to your account.
How to Generate Your PRN
For Employers
Log into your My.SSS account to create and manage your electronic Contribution Collection List (e-CL) and generate your PRN. You can also use the SSS Mobile App to view pre-generated PRNs.
Understanding and managing SSS contributions is important not only for the employers but also employees in the Philippines. Employers must comply with laws and ensure that employees are receiving the benefits they deserve, while employees on the other hand, rely on these contributions for social security and financial stability. That’s why it’s important to have automated HR tools on your side.
Omni’s all-in-one HR solution helps streamline payroll processes and free of manual error to reduce the administrative burden on HR. With secure and centralized employee records, HR teams can easily store, update, and communicate employee information across departments and with employees.
Omni offers a comprehensive payroll solution tailored to Philippines specific requirements. With features like support for Philippine peso, automated tax calculations, and managed SSS, PhilHealth and PAG-IBIG contributions, Omni can help HR teams simplify their SSS contributions and ensure compliance with ease.
If you’d like to learn more about how Omni’s all-in-one HR software automates the entire end-to-end employee lifecycle, book a demo with our team.
Frequently Asked Questions
Which countries do you support?
Full HR & Payroll coverage for Philippines, Singapore, Malaysia, Hong Kong, and Indonesia. Each market has local support teams and built-in compliance features.
How does pricing work as we scale?
Starting at $3/employee/month for core features. Volume-based discounts are available for growing teams. Book a demo for custom pricing.
How do you handle security?
Enterprise-grade security with ISO 27001, GDPR certifications, and local data residency options.
How long is implementation?
4 weeks average. Includes free data migration, setup, and team training. No hidden fees.
What makes Omni different from global HR platforms?
Built specifically for Asia with local payroll processing, same-day support in Asia time zones, and 40% lower cost than global alternatives.
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