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2021 SSS Contribution Table

New SSS Contribution Table Effective January 2021

On December 7, 2020 and later on revised on December 22, 2020, the Social Security System (SSS) has issued SSS Circular No. 2020-033 & SSS Circular No. 2020-033-b as a notice to all Employers and Employees regarding the New Schedule of SSS Contribution Table effective January 2021.

Based on the circular, the SSS enacted Republic Act No. 11199, otherwise known as the Social Security Act of 2018, which includes a provision that states there will be changes to the contribution effective year 2021, as follows:

  1. Social Security (SS) contribution rate increases to 13%
  2. Minimum Monthly Salary Credit (MSC) increases to P3,000
  3. Maximum Monthly Salary Credit (MSC) increases to P25,000

The SSS Circular No. 2020-033 was then issued to announce the new schedule of contributions for employers (ER) and employees (EE) which shall be effective, as per Social Security Commission (SSC) Resolution No.709-s.2020 dated December 17, 2020, for the applicable month of January 2021.

The new SSS Contribution table below shows the new contributions for the following:

  1. Regular Social Security (SS),
  2. Employees Compensation (EC) and
  3. Mandatory Provident Fund (MPF) Programs that are administered by SSS.

Important Note: This article is for All Employer and Employee.

There are too many rules to remember in computing payroll which means there is a high posibility of error and can be costly especially if accumulated overtime. For only 56 pesos per employee, you can automate these rules and processes so you can spend more time on more important things. Check it out

New SSS Contribution Table Effective January 2021

RANGE OF COMPENSATIONMonthly Salary CreditAMOUNT OF CONTRIBUTIONS
Regular Social Security / Employees CompensationMandatory Provident FundTotalREGULAR SOCIAL SECURITYEMPLOYEE’S COMPENSATIONMANDATORY PROVIDENT FUNDTOTAL
EREETOTALEREETOTALEREETOTALEREETOTAL
Below 3,250 3,000 – 3,000 255 135 390 10 – 10 – – – 265 135 400
3,250 – 3,749.99 3,500 – 3,500 297.50 157.50 455 10 – 10 – – – 307.50 157.50 465
3,750 – 4,249.99 4,000 – 4,000 340 180 520 10 – 10 – – – 350 180 530
4,250 – 4,749.99 4,500 – 4,500 382.50 202.50 585 10 – 10 – – – 392.50 202.50 595
4,750 – 5,249.99 5,000 – 5,000 425 225 650 10 – 10 – – – 435 225 660
5,250 – 5,749.99 5,500 – 5,500 467.50 247.50 715 10 – 10 – – – 477.50 247.50 725
5,750 – 6,249.99 6,000 – 6,000 510 270 780 10 – 10 – – – 520 270 790
6,250 – 6,749.99 6,500 – 6,500 552.50 292.50 845 10 – 10 – – – 562.50 292.50 855
6,750 – 7,249.99 7,000 – 7,000 595 315 910 10 – 10 – – – 605 315 920
7,250 – 7,749.99 7,500 – 7,500 637.50 337.50 975 10 – 10 – – – 647.50 337.50 985
7,750 – 8,249.99 8,000 – 8,000 680 360 1,040 10 – 10 – – – 690 360 1,050
8,250 – 8,749.99 8,500 – 8,500 722.50 382.50 1,105 10 – 10 – – – 732.50 382.50 1,115
8,750 – 9,249.99 9,000 – 9,000 765 405 1,170 10 – 10 – – – 775 405 1,180
9,250 – 9,749.99 9,500 – 9,500 807.50 427.50 1,235 10 – 10 – – – 817.50 427.50 1,245
9,750 – 10,249.99 10,000 – 10,000 850 450 1,300 10 – 10 – – – 860 450 1,310
10,250 – 10,749.99 10,500 – 10,500 892.50 472.50 1,365 10 – 10 – – – 902.50 472.50 1,375
10,750 – 11,249.99 11,000 – 11,000 935 495 1,430 10 – 10 – – – 945 495 1,440
11,250 – 11,749.99 11,500 – 11,500 977.50 517.50 1,495 10 – 10 – – – 987.50 517.50 1,505
11,750 – 12,249.99 12,000 – 12,000 1,020 540 1,560 10 – 10 – – – 1,030 540 1,570
12,250 – 12,749.99 12,500 – 12,500 1,062.50 562.50 1,625 10 – 10 – – – 1,072.50 562.50 1,635
12,750 – 13,249.99 13,000 – 13,000 1,105 585 1,690 10 – 10 – – – 1,115 585 1,700
13,250 – 13,749.99 13,500 – 13,500 1,147.50 607.50 1,755 10 – 10 – – – 1,157.50 607.50 1,765
13,750 – 14,249.99 14,000 – 14,000 1,190 630 1,820 10 – 10 – – – 1,200 630 1,830
14,250 – 14,749.99 14,500 – 14,500 1,232.50 652.50 1,885 10 – 10 – – – 1,242.50 652.50 1,895
14,750 – 15,249.99 15,000 – 15,000 1,275 675 1,950 30 – 30 – – – 1,305 675 1,980
15,250 – 15,749.99 15,500 – 15,500 1,317.50 697.50 2,015 30 – 30 – – – 1,347.50 697.50 2,045
15,750 – 16,249.99 16,000 – 16,000 1,360 720 2,080 30 – 30 – – – 1,390 720 2,110
16,250 – 16,749.99 16,500 – 16,500 1,402.50 742.50 2,145 30 – 30 – – – 1,432.50 742.50 2,175
16,750 – 17,249.99 17,000 – 17,000 1,445 765 2,210 30 – 30 – – – 1,475 765 2,240
17,250 – 17,749.99 17,500 – 17,500 1,487.50 787.50 2,275 30 – 30 – – – 1,517.50 787.50 2,305
17,750 – 18,249.99 18,000 – 18,000 1,530 810 2,340 30 – 30 – – – 1,560 810 2,370
18,250 – 18,749.99 18,500 – 18,500 1,572.50 832.50 2,405 30 – 30 – – – 1,602.50 832.50 2,435
18,750 – 19,249.99 19,000 – 19,000 1,615 855 2,470 30 – 30 – – – 1,645 855 2,500
19,250 – 19,749.99 19,500 – 19,500 1,657.50 877.50 2,535 30 – 30 – – – 1,687.50 877.50 2,565
19,750 – 20,249.99 20,000 – 20,000 1,700 900 2,600 30 – 30 – – – 1,730 900 2,630
20,250 – 20,749.99 20,000 500 20,500 1,700 900 2,600 30 – 30 42.50 22.50 65 1,772.50 922.50 2,695
20,750 – 21,249.99 20,000 1,000 21,000 1,700 900 2,600 30 – 30 85 45 130 1,815 945 2,760
21,250 – 21,749.99 20,000 1,500 21,500 1,700 900 2,600 30 – 30 127.50 67.50 195 1,857.50 967.50 2,825
21,750 – 22,249.99 20,000 2,000 22,000 1,700 900 2,600 30 – 30 170 90 260 1,900 990 2,890
22,250 – 22,749.99 20,000 2,500 22,500 1,700 900 2,600 30 – 30 212.50 112.50 325 1,942.50 1,012.50 2,955
22,750 – 23,249.99 20,000 3,000 23,000 1,700 900 2,600 30 – 30 255 135 390 1,985 1,035 3,020
23,250 – 23,749.99 20,000 3,500 23,500 1,700 900 2,600 30 – 30 297.50 157.50 455 2,027.50 1,057.50 3,085
23,750 – 24,249.99 20,000 4,000 24,000 1,700 900 2,600 30 – 30 340 180 520 2,070 1,080 3,150
24,250 – 24,749.99 20,000 4,500 24,500 1,700 900 2,600 30 – 30 382.50 202.50 585 2,112.50 1,102.50 3,215
24,750 – over 20,000 5,000 25,000 1,700 900 2,600 30 – 30 425 225 650 2,155 1,125 3,280

Issuance Regarding the New SSS Contribution Table

If you wish to read or have copy of the entire issuance you may download below:

SSS Circular No. 2020-033 download here

SSS Circular No. 2020-033-b download here

January 2021 SSS Contribution Table in Excel Format

If you are computing your payroll manually or using Microsoft Excel, we created the contribution file in excel format. You may download the January 2021 SSS Contribution Table Excel File here.

Related Articles

New SSS Contribution Effective January 2021 for Self-Employed Member, click here for the article.

Automated Payroll Computation with the new 2021 SSS Contribution Table

Our MPM Payroll software can compute with the newest contribution tables including the new SSS contribution table for 2021 so you dont have to monitor these changes again in the future. More about MPM Payroll.

There are too many rules to remember in computing payroll which means there is a high posibility of error and can be costly especially if accumulated overtime. For only 56 pesos per employee, you can automate these rules and processes so you can spend more time on more important things. Check it out

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Note: The content of this article may become outdated because of changes in the rules and regulations over time. It does not substitute the need for inquiring professional advice.

About Maria Lourdes M. Yanuaria, CPA, RFP, CPP, CFC

Maria Lourdes M. Yanuaria is the founder of MPM Consulting Services in January 2011. She's a Certified Public Accountant, Certified Financial Consultant, Certified Payroll Professional and Registered Financial Planner.

She graduated from the University of Santo Tomas and passed the CPA Board Exam in 2005 at the age of 19. She previously worked in Sycip, Gorres, Velayo & Co. (SGV), Shell Shared Services Asia BV and Central Bank of the Philippines.

Comments

  1. Geralyn Tuico says

    January 7, 2021 at 15:14

    Can you send me the new list of contribution for voluntary and self employed members. Thank you.

    • Maria Lourdes M. Yanuaria, CPA, RFP, CPP, CFC says

      January 19, 2021 at 17:48

      Kindly refer to this for Self-Employed (Voluntary) https://mpm.ph/new-sss-contribution-table-2021-self-employed/

  2. audrey g. paredes says

    January 9, 2021 at 21:58

    what about those voluntary members is there an increase in the contributions? do you have a contribution table for voluntary members or the contribution is just the same.

    • Maria Lourdes M. Yanuaria, CPA, RFP, CPP, CFC says

      January 19, 2021 at 17:48

      Kindly refer to this for Self-Employed (Voluntary) https://mpm.ph/new-sss-contribution-table-2021-self-employed/

  3. Ronaldo Rosales says

    January 11, 2021 at 21:17

    Panu po sa mga bolontaryo… Ilan po ang increase..

    • Maria Lourdes M. Yanuaria, CPA, RFP, CPP, CFC says

      January 19, 2021 at 17:47

      Kindly refer to this for Self-Employed (Voluntary) https://mpm.ph/new-sss-contribution-table-2021-self-employed/

      • Neil says

        February 15, 2021 at 18:07

        How about for OFW contribution pls… how much is the increased and a table for reference pls.

    • Robert Gerard Santiago Ranada says

      February 8, 2021 at 16:40

      I recently resigned and I want to continue my contributions but lesser than my usual premium. Can I pay an amount suitable to my monthly budget until I get employed again?

  4. raul galeon del rosario says

    January 14, 2021 at 09:47

    good am mam..i am in a voluntary contributon.. what or how much or the maximum contribution should i pay..

    • Maria Lourdes M. Yanuaria, CPA, RFP, CPP, CFC says

      January 19, 2021 at 17:47

      Kindly refer to this for Self-Employed (Voluntary) https://mpm.ph/new-sss-contribution-table-2021-self-employed/

  5. Nelissa Bumacod says

    January 15, 2021 at 07:47

    Very helpful

  6. Lerma B. Navarro says

    January 20, 2021 at 15:41

    Good afternoon po, tanong ko lang po kasi natigil po ako sa paghulog ng contribution last April 2020,pwede ko pa po bang hulugan ung april to december?

  7. Catherine ramel mabalot says

    January 20, 2021 at 16:55

    Mgkano po increased s self employed?600po hinuhulog q monthly,magkano n po idadagdag?

  8. menchie evangelista says

    January 20, 2021 at 17:29

    please make clear copy of new sss contribution for 2021, its blurred hard to read, thanks

  9. Gemma says

    January 21, 2021 at 10:00

    Maternity benefits

  10. Gemma says

    January 21, 2021 at 10:02

    I need my maternity benefits

  11. Gemma Balleta says

    January 21, 2021 at 10:03

    Kelan ko makukuha maternity benefits ko

  12. Gemma Balleta says

    January 21, 2021 at 10:04

    Maternity benefits

  13. Gemma Balleta says

    January 21, 2021 at 10:06

    Good am po maam ask ko LNG po kung narecieve na po ng agency ko ang check ko for maternity benefits ko

  14. Reu says

    January 21, 2021 at 10:33

    Paano po malaman user id at password?

  15. jenny says

    January 21, 2021 at 14:01

    mam kung nawalan na ako ng trabaho then magvoluntary payment ako mas lower than from my employed contribution ok lng po?

  16. Zenaida A. Mugas says

    January 21, 2021 at 16:24

    Hello… Good afternoon..
    How can i get PRN # me and my cousin here thru online. It’s hard for me to go to the SSS office then drop box lang naman, then another expenses para sa pamasahe. di ba pwede ibigay agad prn# lang kailangan ko.

  17. Fernando Sabio says

    January 21, 2021 at 19:19

    I am ofw po my previous monthly contribution is 1500 so how to compute the increase of my additional monthly contribution. Thanks

  18. Irene Talabucon says

    January 21, 2021 at 22:36

    Good day po, pano po kung self employed po at di nakahulog ng buong year of 2020 coz of pandemic, and willing po ako mag pay, how po? Sayang naman kc po

  19. Flor A. Dagandan says

    January 22, 2021 at 08:43

    Good morning po, Voluntary po ako how much na po monthly contribution ko. Dati P1,260 po.

  20. annielyn untalan says

    January 22, 2021 at 11:18

    pwede po humingi ng copy ng contribution table ,yung ready to print

  21. Catalina RADONA Ines says

    January 25, 2021 at 07:41

    How about for OFW po?

  22. Catalina RADONA Ines says

    January 25, 2021 at 07:44

    A relative of mine is an OFW and paid the maximum rate last year. Is she going to use the maximum rate this 2021?

  23. Catalina RADONA ines says

    January 25, 2021 at 08:53

    Good morning ma’am! Follow-up oo of my queryi

  24. Karen Ventura says

    January 25, 2021 at 10:01

    Para sa mga ofw meron po bang update ang kontribution

  25. renee says

    January 25, 2021 at 11:41

    can you please post a downloadable contribution table with clearer and quiet bigger fonts. Thank you

  26. Evangeline S. Ababadilla says

    January 25, 2021 at 23:53

    Hi. Is the new SSS contribution table 2021 applicable to Non-working spouse? The table does not specify unlike the previous contribution table effective April 2019. Appreciate your advise.

  27. mary-christ says

    January 26, 2021 at 09:14

    good morning maam..tanung ko lng po kung pwde po ba mag bayad ng voluntary contribution using gcash

  28. rhenz says

    January 26, 2021 at 13:53

    pano po ba ung computation ex. 30k ung monthly salary how much sa EE at sa ER? pano ung sa MPF na deductions? please have example and the breakdown. Thanks

  29. AIVY says

    January 27, 2021 at 17:07

    What is Mandatory Provident Fund?

  30. Cris says

    January 30, 2021 at 05:16

    How to change the monthly contribution amount for the voluntary members? Thanks!

  31. Felix says

    January 30, 2021 at 12:52

    What about OFW who wants to pay monthly salary contribution over the salary maximum bracket, which table we will follow?

  32. mad says

    January 30, 2021 at 22:59

    parang pabigat na rin ang sss ah

  33. Kaye says

    February 1, 2021 at 10:02

    Good day!

    Inquire lang po ako nag effect na kasi kami sa bagong chart table ng SSS bale 900 na ang maximum EE contribution
    may portion dun ng PF Mandatory. so ibig sabihin sir bukod sa 900 may ikakaltas pa sa EE for Provident and sa ER portion din?

  34. Dan says

    February 1, 2021 at 18:20

    Hello,

    Good day! Would like to confirm if the mandatory provident fund being considered in calculating the net taxable income?

    • Dan says

      February 1, 2021 at 18:21

      EE share to be exact.

  35. Aurea Masangcay says

    February 2, 2021 at 11:21

    What is the max monthly contribution for 2021? This is for voluntary/ofw member

  36. Nelia A. Chua says

    February 5, 2021 at 10:10

    Ask if the SSS Contribution for 2021 is not suspended?

  37. Marina Dionisio says

    February 5, 2021 at 15:40

    How do we deal with the mandatory provident fund?

  38. nilo says

    February 5, 2021 at 16:21

    for self employed making a contribution of 720 pesos how much will be to be paid in 2021 bracket contribution should self employed to be paid?

  39. miriam m loren says

    February 5, 2021 at 17:12

    mam/sir maayong hapon!

    may i request for extension of deadline for my 4th quarter 2020 payment because your system was offline on JAN.30 2021 when im about to pay my contributions…PRN/SOA GENERATION was offline…just today i i formed that the deadline was Feb 2, 2021….pls help

  40. john says

    February 6, 2021 at 16:31

    can u send me contirbution fo ofw

  41. Ange Line says

    February 8, 2021 at 09:24

    Been paying Php 1920, but since the SSS app is not working to generate PRN, I tried using the browser. However, the browser generator premium contribution list does not have the amount I am paying, and it’s either Php 1950 or Php 1885. Can someone help? I tried contacting SSS, but no response and/or cannot be reached.

  42. Gellie Rose says

    February 8, 2021 at 13:14

    Good Day! How about po sa mga employer? may updated na po na na offline AMS-CCL editor? Thank you

  43. Danilo says

    February 8, 2021 at 15:56

    Will the MPF fund act like a monthly savings account like for example at max bracket, 5k will be added under my sss account on a monthly basis?

  44. Kimberly Tirona says

    February 8, 2021 at 17:52

    Hello, we are having problems encoding the new SSS contribution of the employees. Whenever I encode it to the r3filegen, it says that the amount is invalid for ss contribution and out-of-bracket. I made sure that I followed the right SS amount and EC. What seems to be the problem? I need assistance.

  45. Kimberly Tirona says

    February 8, 2021 at 17:56

    Hello, I need your help encoding the new ss contribution to the r3filegen. It says that the amount is invalid and out of bracket but I made sure that I followed the new contribution table.

  46. VIVIAN ESCOTO says

    February 9, 2021 at 14:13

    As employer, How are we going to remit the new sss contribution? how can we get the new PRN? The MPF is not included in the PRN. Thank you

  47. Randolph Victoriano says

    February 9, 2021 at 15:54

    for the range of compensation it is include the overtime?

  48. Estelita Palmario says

    February 10, 2021 at 19:09

    Can you please send me a new contributions list?

  49. Glenda magas egos says

    February 12, 2021 at 11:38

    Good day po! Gusto kopo itanong kung panu po ako makakahulog kaagad gayong 2016 papo ako nakapag open ng sss no.guato kona po maghulog as self employed po anu po ang dapat kung gwin plss need kopo soon

  50. di says

    February 14, 2021 at 15:30

    Hi, if the contribution is enrolled through auto debit, can the difference in new vs old contribution amount be paid in other payment channel? Example new amount is 790, old is 730. Difference of 60 pesos be paid in payment channel is 730 is already auto debit. ty

  51. Di says

    February 14, 2021 at 19:44

    Is the payment is enrolled in auto debit, Can the difference in amount from old to new rate be paid in other payment methods? Example 730 to 790, 60 pesos will be paid through bayad center or lbc

  52. Paul Villaroman says

    February 17, 2021 at 10:34

    Hi. Pls send latest table for Kasambahay. Thanks.

  53. Russel says

    February 18, 2021 at 17:03

    Hi just want to ask if my salary is 30,000 per month, how much should my monthly contribution every month?

  54. Angeline Dahan Golfere says

    February 19, 2021 at 11:02

    Hello po Ma’am – paanu po ung OFW po?

  55. Danie Sinfuego says

    February 22, 2021 at 14:04

    This is a very helpful information and reference for all employees.
    And if I may ask, do your good office offer a reconstruction program for this year (2021)? Thanks.

  56. Lourdes Alcachupas Moldez says

    February 22, 2021 at 16:33

    How much po ang sa employer share at employee share na ang salary ay 8000

  57. Esterlita says

    February 25, 2021 at 01:16

    May I ask about OFW please.

  58. Amado velara Alcontin says

    February 28, 2021 at 11:35

    The contribution in sss and loan i would like to ask about the balance.

  59. Florenda Fusilero says

    March 2, 2021 at 20:57

    Maam what about for the land based OFW magkano po ang bbyaran at magkano po ang increase base sa bracket ng salary

  60. Vangie perez says

    March 2, 2021 at 21:47

    Tuloy po ba ung increase sa sss contribution?

  61. Christina Cabalquinto says

    March 3, 2021 at 20:16

    does voluntary and self employed in equal status?

    ang self employed po kasi me kinikita

    pero ang voluntary walang kita

    iisa lang po ba ang table na susindin nila

  62. Nora cunanan says

    March 6, 2021 at 08:36

    Paano po kung voluntary contributions

  63. MERLYN ROSE A. TORRALBA says

    March 10, 2021 at 09:23

    Ma’am/sir… Voluntary contribution po binabayaran ko last year 480.00 pesos .. magkano na po ba ngayon?

  64. Joel cudal says

    March 11, 2021 at 01:26

    can we still pay the maximum rate after age of 58 years old.

  65. Ma Luisa says

    March 20, 2021 at 17:45

    Please share contribution for OFW

    • Maria Lourdes M. Yanuaria, CPA, RFP, CPP, CFC says

      September 18, 2021 at 09:03

      Sorry we don’t have article about this. you may direct to SSS official website for the table for OFW.

  66. Sarah May says

    March 23, 2021 at 01:28

    i used to pay my monthly contribution of 480₱ as Voluntary member. how much should i pay now for my monthly contribution.

    thanks

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