SSS Contribution Rate Increases 2019–2025: Full Schedule and What It Means in 2026
The Social Security Act of 2018 (Republic Act No. 11199) instituted a series of incremental hikes to SSS contribution rates from 2019 to 2025. This aimed to improve the long-term financial sustainability of the state pension fund and allow for expanded benefits. However, the increases also meant higher premium payments for workers and employers.
A Phased-In Approach
Rather than one large spike in rates, the law implemented a gradual rise from 2019 to 2025. This gave households, businesses and the SSS time to adjust budgets accordingly.
The contributions are split between employer and employee shares, with self-employed persons paying both portions. Here is an overview of the scheduled hikes:
| Year | Contribution Rate | Employer Share | Employee Share | Minimum Monthly Salary Credit | Maximum Monthly Salary Credit |
|---|---|---|---|---|---|
| 2019 | 12% | 8% | 4% | ₱2,000 | ₱20,000 |
| 2020 | 12% | 8% | 4% | ₱2,000 | ₱20,000 |
| 2021 | 13% | 8.5% | 4.5% | ₱3,000 | ₱25,000 |
| 2022 | 13% | 8.5% | 4.5% | ₱3,000 | ₱25,000 |
| 2023 | 14% | 9.5% | 4.5% | ₱4,000 | ₱30,000 |
| 2024 | 14% | 9.5% | 4.5% | ₱4,000 | ₱30,000 |
| 2025 | 15% | 10% | 5% | ₱5,000 | ₱35,000 |
Higher Premiums Started in 2021
The contribution rate held steady at 12% for both 2019 and 2020. The increases then commenced in 2021, rising 1 percentage point to 13%.
Further increases of 1 percentage point followed in 2023 and 2025. By the end of the phase-in period in January 2025, the total rate reached 15% – shared 10% by employers and 5% by employees.
Yearly SSS Contribution Rates
Under RA 11199, the Social Security System (SSS) adjusted its contribution rates every two years to sustain the program’s financial stability and ensure adequate benefits for its members. Below are the rates for the years 2019, 2020, 2021, 2022, 2023, 2024, 2025.
For 2025
In January 2025, the final phase of increases took effect. The total contribution rate reached 15%, with the employer portion at 10% and the employee share at 5%. SSS implemented this last step through Circular No. 2024-006.
For 2024
In 2024, the total contribution rate was 14%. The employer share was 9.5%, and the employee share was 4.5%.
For 2023
Starting in January 2023, the total SSS contribution rate increased to 14%. The employer share rose to 9.5%, while the employee portion remained at 4.5%. You can see the SSS contribution table with the updated rates for 2023 and beyond.
For 2022
The contribution rate for 2022 remained at 13%, with the employer and employee shares at 8.5% and 4.5%, respectively.
For 2021
In 2021, the total contribution rate was 13%, with the employer share at 8.5% and the employee share at 4.5%.
For 2020
The contribution rate for 2020 was 12%, with the employer and employee shares at 8% and 4%, respectively.
For 2019
In 2019, the total contribution rate was 12%, with the employer share at 8% and the employee share at 4%.
Bigger Salary Brackets Were Also Phased In
Alongside higher contribution rates, the minimum and maximum monthly salary credits used to calculate SSS premiums also expanded gradually.
The minimum salary credit rose from ₱2,000 in 2019 to ₱3,000 in 2021, ₱4,000 in 2023 and ₱5,000 in 2025. The maximum salary credit rose from ₱20,000 in 2019 to ₱25,000 in 2021, ₱30,000 in 2023 and ₱35,000 in 2025.
This means contributions are now computed based on a wider salary range than in 2019.
What Happens in 2026
The January 2025 increase was the last step in the RA 11199 schedule, so the law sets no further scheduled increase for 2026. The 15% rate stays in place: employers pay 10% and employees 5%, while self-employed members pay the full 15%. The monthly salary credit range is still ₱5,000 to ₱35,000. As of October 2026, the official contribution table on sss.gov.ph is still the one marked “Effective January 2025”, and we found no newer circular or approved proposal that raises the rate.
Instead of raising contributions, SSS is now increasing pensions. Under its Pension Reform Program, retirement and disability pensioners get a 10% increase each year and death and survivor pensioners 5%. SSS began paying the 2026 round early, starting in June 2026, and another round is scheduled for September 2027. The Department of Finance says these increases are given “without raising contributions from members”. To see how the rates translate into a monthly pension, try the SSS pension calculator.
Meeting SSS Funding Needs
The scheduled SSS contribution hikes aimed to assure the long-term viability of the state pension system. However, they also represented an added cost burden for workers and companies.
The phased-in approach helped provide time to adjust personal and business finances. But the government must ensure the higher rates translate into improved services and benefits to members.
What is the maximum pension benefit by 2028
There are discussions about increasing the maximum pension benefit to as high as ₱40,000, but this would require voluntary higher contributions from members who wish to secure a larger pension upon retirement.