SSS Contribution Reference

SSS Contribution Table 2021

Check the 2021 SSS contribution table for employees, kasambahay, self-employed, voluntary members, non-working spouses, and land-based OFWs.

2021 contribution rate: 13%

Total rate
13%
Employee share
4.5%
Employer share
8.5%

For employed members. Employer-paid EC is separate where applicable.

2021 SSS contribution rate

The SSS contribution rate for 2021 was 13%. For employed members, the regular contribution was generally split into 4.5% employee share and 8.5% employer share, with Employees’ Compensation paid by the employer where applicable.

The 13% rate also applied in 2022. Rates increased again starting in 2023.

Full SSS contribution table 2021

Choose your member category. Wide tables can be scrolled horizontally on smaller screens.

Checking a payslip? Employee deduction is not the same as the total posted contribution because the employer share is separate.

Want the exact amount for your salary?

Use the 2021 calculator instead of manually scanning every table row.

Open SSS Contribution Calculator 2021

How employer and employee shares worked in 2021

For employed members, the 13% regular contribution rate was shared between employer and employee. The employee paid the employee share, while the employer paid its own share plus Employees’ Compensation where applicable.

Employee share

Usually the amount deducted from salary and visible on the payslip.

Employer share

Paid separately by the employer, together with employer-paid EC where applicable.

WISP started in 2021. For higher MSC brackets, the amount above the regular Social Security MSC ceiling was allocated to the provident fund portion.

Minimum and maximum amounts in the 2021 table

Regular minimum MSC

₱3,000

Maximum total MSC

₱25,000

Minimum voluntary contribution

₱390

Maximum voluntary contribution

₱3,250

These values match the 2021 table included on this page.

Why the 2021 contribution table still matters

The 2021 table is useful when you are checking an old My.SSS posting, reviewing payroll deductions, or confirming which MSC and contribution amount applied to a 2021 covered month.

  • Verify an old employee or employer contribution posting.
  • Check whether the correct 2021 MSC bracket was used.
  • Review old voluntary, self-employed, kasambahay, or OFW payments.
  • Understand the 2021 WISP / provident-fund portion for higher MSCs.

2021 SSS contribution FAQs

Yes. The contribution rate increased to 13% in 2021 from 12% in 2020.

For employed members, the regular contribution was generally split into 8.5% employer share and 4.5% employee share.

The table on this page starts at a regular MSC of ₱3,000 and reaches a total MSC of ₱25,000, including the provident-fund portion above the regular ceiling.

WISP was introduced in 2021. In the higher MSC brackets, the portion above the regular Social Security MSC ceiling was allocated to the provident fund.

For employed members, Employees’ Compensation was paid by the employer where applicable.

They paid the full member-paid contribution based on the applicable MSC in the 2021 table. There was no employer share for these member types.

Need a different year?

Use the contribution rates hub or the all-year calculator to check newer or older contribution records.

Looking for additional payment flexibility?

Explore an optional UnionBank credit-card offer for planned or unexpected expenses. Approval, fees, eligibility, credit limit, and terms remain subject to UnionBank.

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