SSS Contribution Calculator 2024 / 2025
Calculate your exact Monthly Salary Credit (MSC), Regular Social Security share, mandatory WISP savings, and Employer/Employee contribution breakdown under the 14% SSS rate.
💼 Employment & Salary Details
📊 Monthly Contribution Breakdown
- Regular SSS - Employee Share (4.5%) ₱ 0.00
- WISP Mandatory - Employee Share ₱ 0.00
- Total Employee Share (Payroll Deduction) ₱ 0.00
- Regular SSS - Employer Share (9.5%) ₱ 0.00
- WISP Mandatory - Employer Share ₱ 0.00
- EC (Employees' Compensation Fund) ₱ 30.00 (ER Paid)
- TOTAL MONTHLY REMITTANCE TO SSS ₱ 0.00
• 14% Contribution Rate: For employed members, 4.5% is deducted from the employee and 9.5% is paid by the employer.
• WISP (Workers' Investment and Savings Program): For members with an MSC exceeding ₱20,000 (up to the ₱30,000 ceiling), the excess portion automatically goes into the mandatory WISP retirement fund, building a separate tax-free retirement annuity.
📊 Statutory Comparative Breakdown Matrix
| Labor / Tax Statutory Metric | Calculated Amount |
|---|---|
| Primary Net Entitlement / Remittance | ₱0.00 |
Understanding SSS Contribution Table & Policies
What is the Monthly Salary Credit (MSC)? The MSC is the compensation base used by SSS to calculate monthly contributions and cash benefits (sickness, maternity, disability, retirement, and unemployment). Under the current circular, the MSC starts at ₱4,000 (for income below ₱4,250) and increases in increments of ₱500 up to the maximum cap of ₱30,000 (for compensation of ₱29,750 and above).
What is the mandatory WISP program? The Workers' Investment and Savings Program (WISP) was introduced under RA 11199 for all private-sector employees, OFWs, and self-employed members contributing above the ₱20,000 regular MSC threshold. Contributions are invested in government securities and blue-chip equities to provide an additional layer of guaranteed retirement pension.
Are SSS contributions tax-deductible? Yes. Under Section 34 of the National Internal Revenue Code (NIRC) as amended by the TRAIN Law, mandatory employee contributions to SSS, PhilHealth, and Pag-IBIG are excluded from gross income and are 100% exempt from Philippine withholding tax.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.