The Philippine Social Security System announces the new SSS Contribution for the year 2023 in accordance with Republic Act No. 11199 or the Social Security Act of 2018.
The increase in contribution for all the members including Employees, Self-Employed, Voluntary, Household workers (kasambahay), and Overseas-Filipino Workers (OFW). will be effective by January 1, 2023, with a one percent increase from the last year (13% to 14% this 2023).
Under RA No, 11199, the SSS Contribution will gradually increase up to 15% until the year 2025. Refer to the table below:
| Year | Contribution Rate | Employer | Employee | Minimum Monthly Salary Credit | Maximum Monthly Salary Credit |
| 2019 | 12% | 8% | 4% | P2000 | P20000 |
| 2021 | 13% | 8.5% | 4.5% | P3000 | P25000 |
| 2023 | 14% | 9.5% | 4.5% | P4000 | P30000 |
| 2025 | 15% | 10% | 5% | P5000 | P35000 |
Contents
SSS Contribution 2023
For Regular Employers and Employees
- For Employers (ER) and Employees (EE) contributing at an MSC of P20,000 and below: Additional monthly SSS contributions range from P40 to P200, which will be paid by the employer only.
- For ER and EE contributing at the maximum MSC of P30,000: The additional amount of monthly SSS contributions is P950, with P225 coming from the employee and P725 from the employer.
For Self-Employed
- For Self-Employed (SE) Members contributing at an MSC of P20,000 and below: Additional monthly SSS contributions range from P40 to P200.
- For SE Members contributing at the maximum MSC of P30,000: The additional amount of monthly SSS contributions is P950.
For Voluntary Members and Non-Working Spouses
- For Voluntary Members (VM) and Non-Working Spouses (NWS) contributing at an MSC of P20,000 and below: Additional monthly SSS contributions range from P40 to P200.
- For VM and NWS contributing at the maximum MSC of P30,000: The additional amount of monthly SSS contributions is P950.
For Household Employers and Kasambahay
- For Household Employers (HHER) and Household Employees/ Kasambahay (HHEE) contributing at an MSC of P20,000 and below: Additional monthly SSS contributions range from P10 to P200, which will be shouldered by the HHER only.
- For HHER and HHEE contributing at the maximum MSC of P30,000: The additional amount of monthly SSS contributions is P950, with P225 coming from the HHEE and P725 from the HHER.
For Land-Based Overseas Filipino Workers
- For Land-Based Overseas Filipino Workers (OFWs) contributing at an MSC of P20,000 and below: Additional monthly SSS contributions range from P80 to P200.
- For Land-Based OFWs contributing at the maximum MSC of P30,000: The additional amount of monthly SSS contributions is P950.
Deadline for Payment of Contributions
Regular Employers
- Last day of the month following the applicable month
Household Employers
- Last day of the month following the applicable month or calendar quarter
Self-employed, Voluntary, and Non-Working Spouse Members
- Last day of the month following the applicable month or calendar quarter
OFW Members
- January to September – until 31 December of the applicable year
- October to December – until January 31 of the following year
Farmers and Fishermen
- Contributions for any of the last 12 months can be paid in the current month