Philippines SSS Contribution 2027 Calculator
Philippines Social Security System (SSS) total rate 14% as of 2025 — employee 4.5% + employer 9.5% on monthly salary credit (MSC) capped at ₱30,000 (2027). Per Republic Act 11199 (Social Security Act). Source: sss.gov.ph.
SSS 2027 Contribution Schedule
SSS combined contribution 14% of monthly salary credit (MSC): employee 4.5%, employer 9.5%. MSC bands range from ₱5,000 minimum (mandatory) to ₱30,000 cap (2027). Above ₱30,000 salary, contribution doesn't grow further. Employer also pays Employees' Compensation (EC) premium ₱10-30/month. Source: sss.gov.ph SSS Circular 2024-026.
What SSS Covers
Sickness benefit, maternity (105 days paid for normal delivery, 60 days for miscarriage), disability (permanent total/partial), retirement (lump-sum or monthly pension at 60-65), funeral grant ₱40,000, unemployment benefit (50% of average MSC for 2 months), salary loan, calamity loan.
Voluntary Contribution for Self-Employed
Self-employed (OFW, freelancers, business owners) can voluntarily enroll. Pay both employee and employer shares (14% combined) on their declared MSC. Allows access to all SSS benefits except EC. Monthly deadline: last day of the month. Source: sss.gov.ph.
SSS Retirement Pension Formula
Member with 120+ monthly contributions can claim. Pension = 40% of AMSC (average MSC over 60 highest months) + ₱300/month dependent allowance + ₱1,000 monthly bonus per RA 11578. Minimum pension ₱2,000. Optional lump-sum (18× monthly pension) if 18+ months contributed but not yet pensionable.
Frequently Asked Questions
What is the SSS contribution rate in 2027?
14% combined: employee 4.5%, employer 9.5% on monthly salary credit capped ₱30,000. Source: sss.gov.ph.
What is the SSS MSC cap?
₱30,000 monthly salary credit for 2027. Above this, contributions are capped — no further increase.
Can self-employed enroll in SSS?
Yes — voluntary contribution paying both 14% combined on declared MSC. Required for OFW (Overseas Filipino Workers) under RA 11199.
When can I claim SSS retirement pension?
Age 60 with 120+ contributions (optional), or mandatory at 65. Monthly pension based on AMSC × 40% + ₱300 dependent + ₱1,000 bonus.
What is SSS EC premium?
Employees' Compensation: ₱10-30/month paid 100% by employer. Covers work-related injuries and illnesses. Funded separately from regular SSS.