Monthly SSS contributions for employee and employer.
Total monthly SSS
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Salary credit
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Employee
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Employer
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How the SSS contribution is built
The Social Security System contribution looks like a single deduction on your payslip, but it is assembled from a few moving parts. There is a combined rate split between you and your employer, a salary credit that decides what the rate is charged on, and a small employer-only premium for the Employees Compensation program sitting on top. This tool reproduces all three for a given monthly compensation, so you see the employee share, the employer share, and the grand total a worker's pay generates each month under the schedule the calculator models.
The salary credit is the real driver
Your contribution is not a flat percentage of your actual salary. It is charged on the Monthly Salary Credit, a banded figure pinned between a floor and a ceiling. The calculator uses a floor of PHP 5,000 and a ceiling of PHP 35,000. Earn below the floor and your salary credit is lifted to PHP 5,000; earn above the ceiling and it is capped at PHP 35,000, so the contribution stops rising however high your pay climbs. On that salary credit the calculator applies a headline 15 percent, split as 5 percent from the employee and 10 percent from the employer, and adds the employer's Employees Compensation premium of PHP 10 or PHP 30 depending on the salary credit. These rates, the floor, and the ceiling are the figures this tool applies under the 2025 schedule it models; verify the current schedule with the SSS, which steps its rate and bands on its own timetable.
PHP 30,000 a month, split three ways
Run the default. A worker earning PHP 30,000 a month sits below the PHP 35,000 ceiling, so the full PHP 30,000 is the salary credit. The employee pays 5 percent, which is PHP 1,500. The employer pays 10 percent, PHP 3,000, plus the higher PHP 30 Employees Compensation premium because the salary credit is at or above PHP 15,000, for PHP 3,030. The combined contribution is PHP 4,530 a month.
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The chart makes the split visible: the employer carries roughly two-thirds of the load, the employee one-third. Only the PHP 1,500 employee share comes out of your take-home pay; the rest is your employer's cost on top of your salary.
Where the ceiling bites
The PHP 35,000 ceiling is the detail high earners forget. Type in PHP 40,000 of monthly compensation and the salary credit does not follow; it stays capped at PHP 35,000, so the employee share settles at PHP 1,750 and the total at PHP 5,280, the same it would be at any salary above the cap. That is why your SSS deduction stops growing once your pay clears the ceiling, even as raises continue. A practical point worth knowing: the upper slice of the salary credit feeds the WISP provident layer rather than the basic pension pool, so contributions above the regular ceiling build a separate savings balance.
What does the Employees Compensation premium pay for?
The EC premium funds benefits for work-related sickness, injury, or death, and it is shouldered entirely by the employer. It is small, PHP 10 or PHP 30 a month, and never comes out of the worker's pay. This tool folds it into the employer figure rather than the employee figure, which is why the employer column is a little above a clean 10 percent of the salary credit.
Do self-employed and voluntary members pay differently?
Yes. A self-employed or voluntary member has no employer to split the bill, so they carry the full headline rate themselves on their declared salary credit, and they do not pay the EC premium. This calculator models the employer-and-employee case. If you contribute on your own, expect to pay the whole combined rate rather than just the 5 percent employee share shown here, and confirm your bracket against the SSS schedule for voluntary members.