In accordance with Republic Act. No. 1119 or the Social Security Act, the Senate passed the latest SSS Contribution Table 2019 in twenty-third (23) day of July 2018 that will be effective in April 2019 for those SSS members including employers, employees, self-employed, OFW’s, non-working spouse, household services workers, and voluntary members will apply to the new SSS Contribution Schedule 2019.




Based on the new SSS contribution table 2019 the new rate of Monthly Salary Credit (MSC) is now 12%, which increased by an additional 1% from the previous contribution of 11%. The employer will shoulder the two-thirds (⅔) of the current contribution, while the one-third (⅓) of the remaining contribution will be shoulder by the employee member.

In 2019, 12% of the Monthly Salary Credit (MSC) will raise the contribution rate from 15% by the year 2025. This new SSS law under Republic Act No. 1119 will be effectively increasing every January of the year from 2019 to 2025.

NEW SSS CONTRIBUTION TABLE 2019

SSS Members: Employed

RANGE OF COMPENSATION MONTHLY SALARY CREDIT SS CONTRIBUTION EC CONTRIBUTION
ER EE TOTAL ER
BELOW – 2,250 2,000 160.00 80.00 240.00 10
2,250 – 2,749.99 2,500 200.00 100.00 300.00 10
2,750 – 3,249.99 3,000 240.00 120.00 360.00 10
3,250 – 3,749.99 3,500 280.00 140.00 420.00 10
3,750 – 4,249.99 4,000 320.00 160.00 480.00 10
4250 – 4,749.99 4,500 360.0 180.00 540.00 10
4,750 – 5249.99 5,000 400.00 200.00 600.00 10
5,250 – 5,749.99 5,500 440.00 220.00 660.00 10
5,750 – 6,249.99 6,000 480.00 240.00 20.00 10
6,250 – 6,749.99 6,500 520.00 260.00 780.00 10
6,750 – 7,249.99 7,000 560.00 280.00 840.00 10
7,250 – 7,749.99 7,500 600.00 300.00 900.00 10
7,750 – 8,249.99 8,000 640.00 320.00 960.00 10
8,250 – 8,749.99 8,500 680.00 340.00 1,020.00 10
8.750 – 9,249.99 9,000 720.00 360.00 1,080.00 10
9,250 – 9,749.99 9,500 760.00 380.00 1,140.00 10
9,750 – 10,249.99 10,000 800.00 400.00 1,200.00 10
10,250 – 10,749.99 10,500 840.00 420.00 1,260.00 10
10,760 – 11,249.99 11,000 880.00 440.00 1,320.00 10
11,250 – 11,749.99 11,500 920.00 460.00 1,380.00 10
11,750 – 12,249.99 12,000 960.00 480.00 1,440.00 10
12,250 – 12,749.99 12,500 1,000.00 500.00 1,500.00 10
12,760 – 13,249.99 13,000 1,040.00 520.00 1,560.00 10
13,250 – 13,749.99 13,500 1,080.00 540.00 1,620.00 10
13,750 – 14,249.99 14,000 1,120.00 560.00 1,680.00 10
14,250 – 14,749.99 14,500 1,160.00 580.00 1,740.00 10
14,750 – 15,249.99 15,000 1,200.00 600.00 1,800.00 30
15,250 – 15,749.99 15,500 1,240.00 620.00 1,860.00 30
15,750 – 16,249.99 16,000 1,280.00 640.00 1,920.00 30
16,250 – 16,749.99 16,500 1,320.00 660.00 1,980.00 30
16,750 – 17,249.99 17,000 1,360.00 680.00 2,040.00 30
17,250 – 17,749.99 17,500 1,400.00 700.00 2,100.00 30
17,750 – 18,249.99 18,000 1,440.00 720.00 2,160.00 30
18,250 – 18,749.99 18,500 1,480.00 740.00 2,220.00 30
18,750 – 19,249.99 19,000 1,520.00 760.00 2,280.00 30
19,250 – 19,749.99 19,500 1,560.00 780.00 2,340.00 30
19,750 and above 20,000 1,600.00 800.00 2,400.00 30




SSS Members: Self Employed, Non Working Spouses, and Voluntary

RANGE OF COMPENSATION MONTHLY SALARY CREDIT SS CONTRIBUTION
BELOW – 2,250 2,000 240.00
2,250 – 2,749.99 2,500 300.00
2,750 – 3,249.99 3,000 360.00
3,250 – 3,749.99 3,500 420.00
3,750 – 4,249.99 4,000 480.00
4250 – 4,749.99 4,500 540.00
4,750 – 5249.99 5,000 600.00
5,250 – 5,749.99 5,500 660.00
5,750 – 6,249.99 6,000 20.00
6,250 – 6,749.99 6,500 780.00
6,750 – 7,249.99 7,000 840.00
7,250 – 7,749.99 7,500 900.00
7,750 – 8,249.99 8,000 960.00
8,250 – 8,749.99 8,500 1,020.00
8.750 – 9,249.99 9,000 1,080.00
9,250 – 9,749.99 9,500 1,140.00
9,750 – 10,249.99 10,000 1,200.00
10,250 – 10,749.99 10,500 1,260.00
10,760 – 11,249.99 11,000 1,320.00
11,250 – 11,749.99 11,500 1,380.00
11,750 – 12,249.99 12,000 1,440.00
12,250 – 12,749.99 12,500 1,500.00
12,760 – 13,249.99 13,000 1,560.00
13,250 – 13,749.99 13,500 1,620.00
13,750 – 14,249.99 14,000 1,680.00
14,250 – 14,749.99 14,500 1,740.00
14,750 – 15,249.99 15,000 1,800.00
15,250 – 15,749.99 15,500 1,860.00
15,750 – 16,249.99 16,000 1,920.00
16,250 – 16,749.99 16,500 1,980.00
16,750 – 17,249.99 17,000 2,040.00
17,250 – 17,749.99 17,500 2,100.00
17,750 – 18,249.99 18,000 2,160.00
18,250 – 18,749.99 18,500 2,220.00
18,750 – 19,249.99 19,000 2,280.00
19,250 – 19,749.99 19,500 2,340.00
19,750 and above 20,000 2,400.00

SSS Members: Household Employers and Kasambahay

RANGE OF COMPENSATION MONTHLY SALARY CREDIT SS CONTRIBUTION EC CONTRIBUTION TOTAL CONTRIBUTION
ER EE TOTAL ER ER EE TOTAL
BELOW – 1,250 1,000 120.00 120.00 10.00 130.00 130.00
1,250 – 1,749.99 1,500 180.00 180.00 10.00 190.00 190.00
1,750 – 2,249.99 2,000 240.00 240.00 10.00 250.00 250.00
2,250 – 2,749.99 2,500 300.00 300.00 10.00 310.00 310.00
2,750 – 3,249.99 3,000 360.00 360.00 10.00 370.00 370.00
3,250 – 3,749.99 3,500 420.00 420.00 10.00 430.00 430.00
3,750 – 4,249.99 4,000 480.00 480.00 10.00 490.00 490.00
4,250 – 4,749.99 4,500 540.00 540.00 10.00 550.00 550.00
4,750 – 4,999.99 5,000 600.00 600.00 10.00 610.00 610.00
5,000 – 5,249.99 5,000 400.00 200.00 600.00 10.00 410.00 200.00 610.00
5,250 – 5,749.99 5,500 440.00 220.00 660.00 10 450.00 220.00 670.00
5,750 – 6,249.99 6,000 480.00 240.00 720.00 10.00 490.00 240.00 730.00
6,250 – 6,749.99 6,500 520.00 260.00 780.00 10 530.00 260.00 790.00
6,750 – 7,249.99 7,000 560.00 280.00 840.00 10 570.00 280.00 850.00
7,250 – 7,749.99 7,500 600.00 300.00 900.00 10 610.00 300.00 910.00
7,750 – 8,249.99 8,000 640.00 320.00 960.00 10 650.00 320.00 970.00
8,250 – 8,749.99 8,500 680.00 340.00 1,020.00 10 690.00 340.00 1,030.00
8.750 – 9,249.99 9,000 720.00 360.00 1,080.00 10 730.00 360.00 1,090.00
9,250 – 9,749.99 9,500 760.00 380.00 1,140.00 10 770.00 380.00 1,150.00
9,750 – 10,249.99 10,000 800.00 400.00 1,200.00 10 810.00 400.00 1,210.00
10,250 – 10,749.99 10,500 840.00 420.00 1,260.00 10 850.00 420.00 1,270.00
10,760 – 11,249.99 11,000 880.00 440.00 1,320.00 10 890.00 440.00 1,330.00
11,250 – 11,749.99 11,500 920.00 460.00 1,380.00 10 930.00 460.00 1,390.00
11,750 – 12,249.99 12,000 960.00 480.00 1,440.00 10 970.00 480.00 1,450.00
12,250 – 12,749.99 12,500 1,000.00 500.00 1,500.00 10 1,010.00 500.00 1,510.00
12,760 – 13,249.99 13,000 1,040.00 520.00 1,560.00 10 1,050.00 520.00 1,570.00
13,250 – 13,749.99 13,500 1,080.00 540.00 1,620.00 10 1,090.00 540.00 1,630.00
13,750 – 14,249.99 14,000 1,120.00 560.00 1,680.00 10 1,130.00 560.00 1,690.00
14,250 – 14,749.99 14,500 1,160.00 580.00 1,740.00 10 1,170.00 580.00 1,750.00
14,750 – 15,249.99 15,000 1,200.00 600.00 1,800.00 30 1,230.00 600.00 1,830.00
15,250 – 15,749.99 15,500 1,240.00 620.00 1,860.00 30 1,270.00 620.00 1,890.00
15,750 – 16,249.99 16,000 1,280.00 640.00 1,920.00 30 1,310.00 640.00 1,950.00
16,250 – 16,749.99 16,500 1,320.00 660.00 1,980.00 30 1,350.00 660.00 2,010.00
16,750 – 17,249.99 17,000 1,360.00 680.00 2,040.00 30 1,390.00 680.00 2,070.00
17,250 – 17,749.99 17,500 1,400.00 700.00 2,100.00 30 1,430.00 700.00 2,130.00
17,750 – 18,249.99 18,000 1,440.00 720.00 2,160.00 30 1,470.00 720.00 2,190.00
18,250 – 18,749.99 18,500 1,480.00 740.00 2,220.00 30 1,510.00 740.00 2,250.00
18,750 – 19,249.99 19,000 1,520.00 760.00 2,280.00 30 1,550.00 760.00 2,310.00
19,250 – 19,749.99 19,500 1,560.00 780.00 2,340.00 30 1,590.00 780.00 2,370.00
19,750 and above 20,000 1,600.00 800.00 2,400.00 30 1,630.00 800.00 2,430.00




SSS MEMBERS: LAND-BASED AND SEA-BASED OVERSEAS FILIPINO WORKERS (OFW) WITH BILATERAL LABOR AGREEMENT

RANGE OF CONTRIBUTION MONTHLY SALARY CREDIT LAND-BASED AND SEA-BASED OFW WITH BILATERAL LABOR AGREEMENT
SS CONTRIBUTION EC CONTRIBUTION TOTAL CONTRIBUTION
ER EE TOTAL ER ER EE TOTAL
BELOW 8,250 8,000 640.00 320.00 960.00 10 650.00 320.00 970.00
8,250 – 8,749.99 8,500 680.00 340.00 1,020.00 10 690.00 340.00 1,030.00
8.750 – 9,249.99 9,000 720.00 360.00 1,080.00 10 730.00 360.00 1,090.00
9,250 – 9,749.99 9,500 760.00 380.00 1,140.00 10 770.00 380.00 1,150.00
9,750 – 10,249.99 10,000 800.00 400.00 1,200.00 10 810.00 400.00 1,210.00
10,250 – 10,749.99 10,500 840.00 420.00 1,260.00 10 850.00 420.00 1,270.00
10,760 – 11,249.99 11,000 880.00 440.00 1,320.00 10 890.00 440.00 1,330.00
11,250 – 11,749.99 11,500 920.00 460.00 1,380.00 10 930.00 460.00 1,390.00
11,750 – 12,249.99 12,000 960.00 480.00 1,440.00 10 970.00 480.00 1,450.00
12,250 – 12,749.99 12,500 1,000.00 500.00 1,500.00 10 1,010.00 500.00 1,510.00
12,760 – 13,249.99 13,000 1,040.00 520.00 1,560.00 10 1,050.00 520.00 1,570.00
13,250 – 13,749.99 13,500 1,080.00 540.00 1,620.00 10 1,090.00 540.00 1,630.00
13,750 – 14,249.99 14,000 1,120.00 560.00 1,680.00 10 1,130.00 560.00 1,690.00
14,250 – 14,749.99 14,500 1,160.00 580.00 1,740.00 10 1,170.00 580.00 1,750.00
14,750 – 15,249.99 15,000 1,200.00 600.00 1,800.00 30 1,230.00 600.00 1,830.00
15,250 – 15,749.99 15,500 1,240.00 620.00 1,860.00 30 1,270.00 620.00 1,890.00
15,750 – 16,249.99 16,000 1,280.00 640.00 1,920.00 30 1,310.00 640.00 1,950.00
16,250 – 16,749.99 16,500 1,320.00 660.00 1,980.00 30 1,350.00 660.00 2,010.00
16,750 – 17,249.99 17,000 1,360.00 680.00 2,040.00 30 1,390.00 680.00 2,070.00
17,250 – 17,749.99 17,500 1,400.00 700.00 2,100.00 30 1,430.00 700.00 2,130.00
17,750 – 18,249.99 18,000 1,440.00 720.00 2,160.00 30 1,470.00 720.00 2,190.00
18,250 – 18,749.99 18,500 1,480.00 740.00 2,220.00 30 1,510.00 740.00 2,250.00
18,750 – 19,249.99 19,000 1,520.00 760.00 2,280.00 30 1,550.00 760.00 2,310.00
19,250 – 19,749.99 19,500 1,560.00 780.00 2,340.00 30 1,590.00 780.00 2,370.00
19,750 and above 20,000 1,600.00 800.00 2,400.00 30 1,630.00 800.00 2,430.00

SSS MEMBERS: OFW WITHOUT BILATERAL LABOR AGREEMENT

RANGE OF COMPENSATION MONTHLY SALARY CREDIT SS CONTRIBUTION
BELOW 8,2450 8,000 960.00
8,250 – 8,749.99 8,500 1,020.00
8.750 – 9,249.99 9,000 1,080.00
9,250 – 9,749.99 9,500 1,140.00
9,750 – 10,249.99 10,000 1,200.00
10,250 – 10,749.99 10,500 1,260.00
10,760 – 11,249.99 11,000 1,320.00
11,250 – 11,749.99 11,500 1,380.00
11,750 – 12,249.99 12,000 1,440.00
12,250 – 12,749.99 12,500 1,500.00
12,760 – 13,249.99 13,000 1,560.00
13,250 – 13,749.99 13,500 1,620.00
13,750 – 14,249.99 14,000 1,680.00
14,250 – 14,749.99 14,500 1,740.00
14,750 – 15,249.99 15,000 1,800.00
15,250 – 15,749.99 15,500 1,860.00
15,750 – 16,249.99 16,000 1,920.00
16,250 – 16,749.99 16,500 1,980.00
16,750 – 17,249.99 17,000 2,040.00
17,250 – 17,749.99 17,500 2,100.00
17,750 – 18,249.99 18,000 2,160.00
18,250 – 18,749.99 18,500 2,220.00
18,750 – 19,249.99 19,000 2,280.00
19,250 – 19,749.99 19,500 2,340.00
19,750 and above 20,000 2,400.00




SSS CONTRIBUTION TABLE 2019 REFERENCE FROM OFFICIAL WEBSITE OF SOCIAL SECURITY SYSTEM

SSS Members: Employed, Self-Employed, Voluntary Member and Non-Working Spouse

SSS-Contribution-Table-Employed-Self-Employed-Voluntary-and-Non-Working-Spouse
The contribution of the Non-Working Spouse shall be based on fifty percent (50%) of the Monthly Salary Credit (MSC) of his/her working spouse. In case the fifty percent (50%) of the working spouse’s declared monthly income does not correspond to any MSC in the Contribution Schedule, the immediately higher MSC shall be the basis.

SSS Members: Household Employers and Kasambahay

SSS-Contribution-Table-Household-Employers-Kasambahay
Under Republic Act No. 10361 or the Batas Kasabahay, the employer pays the entire contribution if the kasambahay earns less than five thousand pesos (5,000.00) per month.

REVISED CONTRIBUTION PAYMENT DEADLINE FOR JANUARY TO JUNE 2019

  1. Regular Employers –  Katapusan ng buwan matapos ang applicable month
  2. Household Employers –  Katapusan ng buwan matapos ang applicable month o quater, depende sa iskedyul ng pagbabayad.
  3. Self-Employed, Voluntary and Non-Working Spouse (SE/VM/NWS) Members – Ang mga kontribusyon para sa mga buwan ng Enero hanggang Hunyo 2019 ay maaaring bayaran hanggng Hulyo 31 2019.

Halimbawa:

  • Para sa regular employers:  Ang mga kontribusyon para sa buwan ng Pebrero ay mababayaran hanggang Marso 31.
  • Para sa household employers: Ang mga kontribusyon para sa buwan ng Mayo ay mababayaran hanggang Hulyo 31.
  • Para sa SE/VM/NWS members: Ang mga kontribusyon para sa mga buwan ng Abril hanggang Hunyo ay mababayaran hanggang Hulyo 31.

SSS Members: OFW Members

SSS-Contribution-Table-OFW-Members
The minimum MSC for OFWs is Php 8,000.00



BENEFITS SUMMARY OF SSS

Sickness

Ang halaga ng makukuhang allowance araw-araw ng isang SSS member sa sickness benefits ay katumbas ng ninety percent (90%)  average ng kanyang daily salary credit.

Ang Sickness Benefit ay ipinagkaloob hanggang sa maximum na 120 days sa isang buong taon.

Maternity

Ang mga miyembro ng SSS ay karapat-dapat na makatanggap ng allowance habang hindi sila nakakapagtrabaho dahil sa panganganak o pagkalaglag ng ipinagbubuntis.

Maternity Benefit Qualifying Conditions

Before becoming eligible for SSS maternity benefit:

  • Kung ang isang miyembro ay nagbabayad ng hindi bababa sa tatlong buwan na kontribusyon sa loob ng 12-buwang period bago ang semester ng kanyang panganganak o pagkalaglag ng ipinagbubuntis.
  • Kung nagtatrabaho, dapat na ipagbigay-alam niya ang kanyang pagbubuntis sa kanyang employer o kumpanyang tinatrabahuan.
  • Kung ang isang miyembro ay ipinapaalam nito sa SSS kung siya ay nahiwalay sa trabaho, o isang boluntaryo o self-employed member.
Maternity Benefits

Ang halaga ng pang-araw-araw na benepisyong makukuha  na under maternity benefits ay katumbas ng one hundred percent (100%) ng kanyang average na pang-araw-araw na suweldo, ito ay magmu-multiply ng sixty (60) days in case na normal and delivery o pagkalaglag ng ipinagbubuntis at kung caesarian section naman ang delivery ito ay equivalent by seventy eight (78) days.

Ang benepisyong ito ay binibigyan ng hanggang sa unang apat na delivery o nakunan sa ipinagbubuntis lamang.

Disability

Ang cash benefits ay ipinagkaloob – either ito ay monthly pension o kabuuang halaga – sa isang mayroon miyembro na may permanenteng kapansanan. (either partially or totally)

Disability  Benefit Qualifying Conditions

Binibigyan ng isang buwanang Disability Pension and mga miyembro kung ito ay kuwalipikado, kasama ang P500 na buwanang pandagdag na allowance.

Ang pinakamababang buwanang pensiyon ng may kapansanan na miyembro ay P1,000 kung mas mababa sa ten (10) years of service (CYS), P1,200 kung may hindi bababa sa 10 CYS at P2,400 kung may hindi bababa sa 20 CYS.

Retirement

Ang cash benefits ay ipinagkaloob – either ito ay monthly pension ng SSS o halaga ng kabuuan – sa isang miyembro na hindi na makapagtrabaho dahil sa katandaan.

Retirement Benefit Qualifying Conditions

Bago matanggap ng isang miyembro ang kanyang mga benepisyo sa pagreretiro, ang mga sumusunod na kondisyon ay dapat matugunan:

  1. Ang miyembro ay hindi bababa sa 60 taong gulang (opsyonal na pagreretiro), na pinaghihiwalay mula sa trabaho o tumigil na maging self-employed; at nagbabayad ng hindi bababa sa 120 buwanang kontribusyon bago ang semestre ng pagreretiro.
  2. Ang miyembro ay 65 taong gulang (mandatory retirement), kung nagtatrabaho man o hindi, at binayaran ng hindi bababa sa 120 buwanang kontribusyon bago ang semestre ng pagreretiro.
  3. Upang maging qualify para sa pension ng pagreretiro, ang miyembro ay dapat na nagbabayad ng hindi bababa sa 120 buwanang contribution bago ang semestre ng pagreretiro.
  4. Kung may mas mababa sa 120 buwanang contribution, siya ay binibigyan ng isang kabuuan o isang one-off na halaga.
Retirement Benefits

Kung qualify, ang miyembro ay binibigyan ng isang buwanang Pensiyon sa Pagreretiro, kasama ang 13th Month Pension na binabayaran tuwing Disyembre. Kung ang miyembro ay may dependent na menor de edad, binibigyan sila ng Dependent’s Pension na katumbas ng ten percent (10%) ng buwanang pensyon ng miyembro o P250, alinman ang mas mataas.

Tanging limang (5) menor de edad na bata, simula sa pinakabata, ay may karapatan sa Dependent’s Pension (No substitution is allowed). Ang pinakamababang buwanang Retirement Pension ay P1,200 kung ang miyembro ay may 120 buwanang contribution o may hindi bababa sa ten (10) credited years of service (CYS), P2,400 kung may hindi bababa sa 20 CYS.

Death and Funeral

Ang cash benefits ay ibinibigay – (Either) monthly pension o kabuuang halaga – isang benefeciaries member na namatay. Ang funeral grant na P20,000 ay binibigay sa sinumang nagbabayad para sa mga gastos sa libing ng namatay na miyembro.

  1. Ang isang buwanang Death Pension ay ibinibigay sa pangunahing benepisyaryo ng miyembro (lehitimong asawa hanggang sa siya ay muling mag-asawa, at dependent ligitimate, lehitimo o legal na adopted, at mga illegitimate children) kung ang miyembro ay nagbabayad ng hindi bababa sa 36 na buwanang contribution bago ang semestre ng kamatayan.
  2. Ang kabuuang halaga ay ibinibigay sa primary beneficiary kung ang miyembro ng namatay ay may mas mababa sa 36 na buwanang contribution.
  3. Kung walang mga primary beneficiaries, ang mga secondary beneficiaries ng miyembro tulad ng mga dependent parents ay bibigyan ng kabuuang halaga.

Death Benefits

Kung qualify, ang member’s primary beneficiary ay binibigyan ng monthly Death Pension, kasama ang 13th Month Pension na binabayaran tuwing december. Kung ang member ay may dependent minor children, binibigyan sila ng Dependent’s Pension na katumbas ng ten percent (10%) ng buwanang pensiyon ng primary beneficiary o P250, alinman ang mas mataas.

Tanging five (5) years old na bata, simula sa pinakabata, ay may karapatan sa Dependent’s Pension (No substitution is allowed). Ang pinakamababang buwanang Pensiyon sa Pensiyon ay P1,000 kung ang miyembro ay may mas mababa sa ten (10) na credit years of service (CYS); P1,200 kung may hindi bababa sa 10 CYS; at P2,400 kung may hindi bababa sa 20 CYS.