UA RY2 021

JA N
Effective

CONTRIBUTION SCHEDULE
FOR REGULAR SOCIAL SECURITY,
EMPLOYEES’ COMPENSATION,
AND PROVIDENT FUND
for Regular Employers & Employees,
Self-Employed, OFWs,
Voluntary & Non-Working Spouse Members
and Household Employers & Kasambahay

As mandated under Republic Act No. 11199 or the

Social Security Act of 2018, and detailed under
SSS Circular Numbers 2020-033-b, 2020-034-b, 2020-035-b,
2020-036 and 2020-039 as of 22 December 2020.

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The 2021 Contribution Rate, Minimum and
Maximum Monthly Salary Credits (MSC)

Covers a larger percentage of members’

monthly incomes.

Ensures larger benefit amounts and/or pension

savings in the future.

Contribution Rate
Employee Share Employer Share Total

2020 Rate 4.0% 8.0% 12.0%

2021 Rate 4.5% 8.5% 13.0%

Minimum and Maximum MSC

Minimum Maximum

2020 MSC ₱ 2,000 ₱ 20,000

2021 MSC ₱ 3,000 ₱ 25,000

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SIGNIFICANT FEATURES OF THE
2021 CONTRIBUTION SCHEDULE
For those contributing at an MSC of
1 ₱20,000 and below:
Additional monthly amount ranges
from ₱10 to ₱100 only for combined
employee and employer shares.

For self-employed and

2 voluntary members:
Additional monthly contributions range
from ₱30 to ₱200 only.

For those contributing at an MSC above

3 ₱20,000 to the maximum ₱25,000 :
Additional monthly contributions
ranging from ₱265 to ₱850, will all go
to the member’s WISP account
(Provident Fund)

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 Contributions starting at MSC above
₱20,000 shall go to the
SSS Provident Fund called

WORKERS’ INVESTMENT
AND SAVINGS PROGRAM (WISP)
WISP contributions are shared by
the employee and employer.

Self-Employed, Voluntary and OFW-members

shoulder WISP contributions on their own.

WISP benefits include total disability, death,

and retirement pensions ON TOP of these
benefits under the regular SSS program.

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IMPACT OF 2021 CONTRIBUTION RATE ON
REGULAR SS PROGRAM AND WISP
EMPLOYED
OLD CONTRIBUTION RATE NEW CONTRIBUTION RATE DIFFERENCE
MSC REGULAR REGULAR REGULAR
TOTAL WISP TOTAL TOTAL
PROGRAM PROGRAM PROGRAM

ER 250 265 15
3,000 370 400 30
EE 120 135 15
ER 810 860 50
10,000 1,210 1,310 100
EE 400 450 50
ER 1,630 1,730 100
20,000 2,430 2,630 200
EE 800 900 100
ER 1,630* 1,730 425 525
25,000 2,430* 3,280 850
EE 800* 900 225 325

For employers and employees contributing at the maximum

MSC of ₱25,000, the additional amount for the
monthly SSS contribution will increase by ₱850, with
₱325 coming from EE, and ₱525 from the ER

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IMPACT OF 2021 CONTRIBUTION RATE ON
REGULAR SS PROGRAM AND WISP

SELF-EMPLOYED
OLD CONTRIBUTION RATE NEW CONTRIBUTION RATE DIFFERENCE
MSC REGULAR REGULAR REGULAR
TOTAL WISP TOTAL TOTAL
PROGRAM PROGRAM PROGRAM

3,000 SE 370 370 400 400 30 30

10,000 SE 1,210 1,210 1,310 1,310 100 100
20,000 SE 2,430 2,430 2,630 2,630 200 200
25,000 SE 2,430* 2,430* 2,630 650 3,280 850 850

For SE contributing at the maximum MSC of ₱25,000,

the additional amount for the monthly SSS contribution
is also ₱850, or about ₱29 per day.

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IMPACT OF 2021 CONTRIBUTION RATE ON
REGULAR SS PROGRAM AND WISP

VOLUNTARY AND NON-WORKING SPOUSE

OLD CONTRIBUTION RATE NEW CONTRIBUTION RATE DIFFERENCE
MSC REGULAR REGULAR REGULAR
TOTAL WISP TOTAL TOTAL
PROGRAM PROGRAM PROGRAM

3,000 VM 360 360 390 390 30 30

10,000 VM 1,200 1,200 1,300 1,300 100 100
20,000 VM 2,400 2,400 2,600 2,600 200 200
25,000 VM 2,400* 2,400* 2,600 650 3,250 850 850

For VM/NWS contributing at an MSC of ₱20,000 and below,

the additional amount ranges from ₱30 to ₱200 per month .

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SSS CONTRIBUTION SCHEDULE
Effective January 2021

REGULAR EMPLOYERS AND EMPLOYEES

(8.5% for Employers and 4.5% for Employees)

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SSS CONTRIBUTION SCHEDULE
Effective January 2021

SELF-EMPLOYED MEMBERS

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 SSS CONTRIBUTION SCHEDULE
Effective January 2021

VOLUNTARY MEMBERS AND NON-WORKING SPOUSE

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SSS CONTRIBUTION SCHEDULE
Effective January 2021

HOUSEHOLD EMPLOYERS AND KASAMBAHAY

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SSS CONTRIBUTION SCHEDULE
Effective January 2021

OVERSEAS FILIPINO WORKERS

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 DEADLINE OF PAYMENT
OF CONTRIBUTIONS
TYPE OF PAYOR DEADLINE

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 last day of the month following the

Non-Working Spouse Members applicable month or calendar quarter

OFW-members January to September – until December 31

of the applicable year
October to December – until January 31
of the following year

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 THREE (3) WAYS TO GET
PAYMENT REFERENCE NUMBER (PRN)
FOR CONTRIBUTIONS

Visit the SSS website at www.sss.gov.ph

and register to My.SSS to generate PRN
1 online. You may also use your My.SSS login
details at the SSS Mobile App and generate
PRN using the app.

Inquire on PRN thru Text SSS. Just type SSS

2 PRN <10-digit SS number> <PIN> <Date of
Birth> and send to 2600 (₱2.50 per text for
Globe, Smart and Sun subscribers).

3 Request via email at prnhelpline@sss.gov.ph

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