SSS Deduction Calculator 2019
Calculate your SSS contributions and benefits for 2019 based on the official schedule of contributions.
Comprehensive Guide to SSS Deduction Calculator 2019
The Social Security System (SSS) in the Philippines provides social protection to workers in the private sector, self-employed individuals, and voluntary members. Understanding how SSS contributions are calculated is essential for both employees and employers to ensure proper compliance and maximize benefits.
Understanding SSS Contributions in 2019
In 2019, the SSS implemented a new schedule of contributions that increased the maximum monthly salary credit from ₱16,000 to ₱20,000. This change affected how contributions were calculated for higher-income earners.
Key Components of SSS Contributions
- Monthly Salary Credit (MSC): This is the compensation base used to compute SSS contributions. It’s not necessarily your actual salary but a bracket your salary falls into.
- Employee Share (EE): The portion of the contribution paid by the employee, which is 4.5% of the MSC.
- Employer Share (ER): The portion paid by the employer, which is 8.5% of the MSC.
- EC Contribution: An additional 0.5% of the MSC paid by the employer for Employees’ Compensation benefits.
- Total Contribution: The sum of EE and ER shares (13% of MSC).
2019 SSS Contribution Table
The following table shows the complete schedule of contributions for 2019:
| Range of Compensation | Monthly Salary Credit | Employee Share (EE) | Employer Share (ER) | Total Contribution | EC Contribution |
|---|---|---|---|---|---|
| ₱1,000 – ₱1,249.99 | ₱1,000 | ₱45.00 | ₱85.00 | ₱130.00 | ₱5.00 |
| ₱1,250 – ₱1,749.99 | ₱1,500 | ₱67.50 | ₱127.50 | ₱195.00 | ₱7.50 |
| ₱1,750 – ₱2,249.99 | ₱2,000 | ₱90.00 | ₱170.00 | ₱260.00 | ₱10.00 |
| ₱2,250 – ₱2,749.99 | ₱2,500 | ₱112.50 | ₱212.50 | ₱325.00 | ₱12.50 |
| ₱2,750 – ₱3,249.99 | ₱3,000 | ₱135.00 | ₱255.00 | ₱390.00 | ₱15.00 |
| ₱3,250 – ₱3,749.99 | ₱3,500 | ₱157.50 | ₱297.50 | ₱455.00 | ₱17.50 |
| ₱3,750 – ₱4,249.99 | ₱4,000 | ₱180.00 | ₱340.00 | ₱520.00 | ₱20.00 |
| ₱4,250 – ₱4,749.99 | ₱4,500 | ₱202.50 | ₱382.50 | ₱585.00 | ₱22.50 |
| ₱4,750 – ₱5,249.99 | ₱5,000 | ₱225.00 | ₱425.00 | ₱650.00 | ₱25.00 |
| ₱5,250 – ₱5,749.99 | ₱5,500 | ₱247.50 | ₱467.50 | ₱715.00 | ₱27.50 |
| ₱5,750 – ₱6,249.99 | ₱6,000 | ₱270.00 | ₱510.00 | ₱780.00 | ₱30.00 |
| ₱6,250 – ₱6,749.99 | ₱6,500 | ₱292.50 | ₱552.50 | ₱845.00 | ₱32.50 |
| ₱6,750 – ₱7,249.99 | ₱7,000 | ₱315.00 | ₱595.00 | ₱910.00 | ₱35.00 |
| ₱7,250 – ₱7,749.99 | ₱7,500 | ₱337.50 | ₱637.50 | ₱975.00 | ₱37.50 |
| ₱7,750 – ₱8,249.99 | ₱8,000 | ₱360.00 | ₱680.00 | ₱1,040.00 | ₱40.00 |
| ₱8,250 – ₱8,749.99 | ₱8,500 | ₱382.50 | ₱722.50 | ₱1,105.00 | ₱42.50 |
| ₱8,750 – ₱9,249.99 | ₱9,000 | ₱405.00 | ₱765.00 | ₱1,170.00 | ₱45.00 |
| ₱9,250 – ₱9,749.99 | ₱9,500 | ₱427.50 | ₱807.50 | ₱1,235.00 | ₱47.50 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | ₱450.00 | ₱850.00 | ₱1,300.00 | ₱50.00 |
| ₱10,250 – ₱10,749.99 | ₱10,500 | ₱472.50 | ₱892.50 | ₱1,365.00 | ₱52.50 |
| ₱10,750 – ₱11,249.99 | ₱11,000 | ₱495.00 | ₱935.00 | ₱1,430.00 | ₱55.00 |
| ₱11,250 – ₱11,749.99 | ₱11,500 | ₱517.50 | ₱977.50 | ₱1,495.00 | ₱57.50 |
| ₱11,750 – ₱12,249.99 | ₱12,000 | ₱540.00 | ₱1,020.00 | ₱1,560.00 | ₱60.00 |
| ₱12,250 – ₱12,749.99 | ₱12,500 | ₱562.50 | ₱1,062.50 | ₱1,625.00 | ₱62.50 |
| ₱12,750 – ₱13,249.99 | ₱13,000 | ₱585.00 | ₱1,105.00 | ₱1,690.00 | ₱65.00 |
| ₱13,250 – ₱13,749.99 | ₱13,500 | ₱607.50 | ₱1,147.50 | ₱1,755.00 | ₱67.50 |
| ₱13,750 – ₱14,249.99 | ₱14,000 | ₱630.00 | ₱1,190.00 | ₱1,820.00 | ₱70.00 |
| ₱14,250 – ₱14,749.99 | ₱14,500 | ₱652.50 | ₱1,232.50 | ₱1,885.00 | ₱72.50 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | ₱675.00 | ₱1,275.00 | ₱1,950.00 | ₱75.00 |
| ₱15,250 – ₱15,749.99 | ₱15,500 | ₱697.50 | ₱1,317.50 | ₱2,015.00 | ₱77.50 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | ₱720.00 | ₱1,360.00 | ₱2,080.00 | ₱80.00 |
| ₱16,250 – ₱16,749.99 | ₱16,500 | ₱742.50 | ₱1,402.50 | ₱2,145.00 | ₱82.50 |
| ₱16,750 – ₱17,249.99 | ₱17,000 | ₱765.00 | ₱1,445.00 | ₱2,210.00 | ₱85.00 |
| ₱17,250 – ₱17,749.99 | ₱17,500 | ₱787.50 | ₱1,487.50 | ₱2,275.00 | ₱87.50 |
| ₱17,750 – ₱18,249.99 | ₱18,000 | ₱810.00 | ₱1,530.00 | ₱2,340.00 | ₱90.00 |
| ₱18,250 – ₱18,749.99 | ₱18,500 | ₱832.50 | ₱1,572.50 | ₱2,405.00 | ₱92.50 |
| ₱18,750 – ₱19,249.99 | ₱19,000 | ₱855.00 | ₱1,615.00 | ₱2,470.00 | ₱95.00 |
| ₱19,250 – ₱19,749.99 | ₱19,500 | ₱877.50 | ₱1,657.50 | ₱2,535.00 | ₱97.50 |
| ₱19,750 and above | ₱20,000 | ₱900.00 | ₱1,700.00 | ₱2,600.00 | ₱100.00 |
How to Calculate Your SSS Contributions
Calculating your SSS contributions involves these steps:
- Determine your Monthly Salary Credit: Find the bracket where your actual salary falls in the table above. The corresponding MSC is what will be used for calculations.
- Calculate Employee Share: Multiply the MSC by 4.5% (0.045). This is the amount deducted from your salary.
- Calculate Employer Share: Multiply the MSC by 8.5% (0.085). This is the amount your employer contributes.
- Calculate EC Contribution: Multiply the MSC by 0.5% (0.005). This is an additional employer contribution for Employees’ Compensation.
- Total Contribution: Add the Employee Share and Employer Share (should be 13% of MSC).
Special Cases in SSS Contributions
Self-Employed and Voluntary Members
Self-employed individuals and voluntary members pay both the employee and employer shares, totaling 13% of their declared MSC. They can choose an MSC between ₱1,000 and ₱20,000, depending on their income and capacity to pay.
OFW Contributions
Overseas Filipino Workers (OFWs) have special contribution rates. As of 2019, OFWs can choose to pay contributions based on an MSC of ₱8,000 (₱960/month) or higher, up to the maximum ₱20,000 MSC (₱2,400/month).
Advance Payments
Members can pay their contributions in advance for up to 12 months. This is particularly useful for OFWs and voluntary members who want to ensure continuous coverage without monthly payments.
Benefits of SSS Contributions
Regular SSS contributions entitle members to various benefits:
- Sickness Benefit: Daily cash allowance for days you’re unable to work due to sickness or injury.
- Maternity Benefit: Cash benefit for female members who give birth or suffer a miscarriage.
- Disability Benefit: Monthly pension for members who become permanently disabled.
- Retirement Benefit: Monthly pension upon reaching retirement age (60-65 depending on the program).
- Death Benefit: Cash benefit paid to beneficiaries upon the member’s death.
- Funeral Benefit: Cash assistance for funeral expenses.
- Salary Loan: Short-term cash loan based on your contributions.
- Calamity Loan: Low-interest loan for members affected by natural calamities.
Common Questions About SSS Contributions
What happens if I don’t pay my SSS contributions?
Failure to pay contributions will result in:
- Ineligibility for SSS benefits when needed
- Accumulation of unpaid contributions with penalties
- Possible legal actions for employers who fail to remit contributions
Can I pay more than the required contribution?
Yes, voluntary and self-employed members can choose to pay based on a higher MSC than their actual income to increase their future benefits. The maximum MSC in 2019 was ₱20,000.
How do I check my SSS contributions?
You can check your contributions through:
- The SSS website (requires online account)
- SSS mobile app
- Visiting any SSS branch
- Through your employer’s HR department
Comparison: SSS vs Other Government Contributions
In the Philippines, employees typically have three main government deductions:
| Agency | Purpose | Employee Share (2019) | Employer Share (2019) | Total Contribution Rate |
|---|---|---|---|---|
| SSS | Social security benefits (retirement, disability, etc.) | 4.5% of MSC | 8.5% of MSC (+0.5% EC) | 13% of MSC |
| PhilHealth | Health insurance coverage | 2.75% of basic salary (capped at ₱50,000) | 2.75% of basic salary | 5.5% of basic salary |
| Pag-IBIG | Housing loans and savings | 1% of monthly compensation | 2% of monthly compensation | 3% of monthly compensation |
Important Reminders for 2019 Contributions
- The maximum monthly salary credit increased to ₱20,000 in 2019 from ₱16,000 in previous years.
- Employers are required to remit contributions to SSS by the 10th day of each month following the applicable month.
- Self-employed and voluntary members should pay their contributions by the last day of the applicable month to avoid penalties.
- SSS contributions are mandatory for all employed individuals aged 60 and below. Those aged 60-65 can continue contributing voluntarily.
- To qualify for retirement benefits, you need at least 120 monthly contributions before the semester of retirement.
Official Resources and References
For the most accurate and up-to-date information, refer to these official sources:
- Social Security System Official Website
- Department of Labor and Employment – For labor-related concerns including SSS compliance
- Bureau of Internal Revenue – For tax implications of SSS contributions
How to Maximize Your SSS Benefits
To get the most out of your SSS contributions:
- Pay consistently: Avoid gaps in your contributions to maintain eligibility for benefits.
- Pay the maximum: If possible, contribute based on the highest salary credit to maximize future benefits.
- Pay in advance: Take advantage of advance payment options to ensure continuous coverage.
- Update your information: Keep your SSS records updated with your current contact details and beneficiaries.
- Use online services: Register for an online SSS account to monitor your contributions and apply for benefits more easily.
- Understand the benefits: Familiarize yourself with all available benefits so you can claim them when needed.
- Plan for retirement: Use the SSS pension calculator to estimate your future retirement benefits and plan accordingly.
Recent Changes and Updates (Post-2019)
While this guide focuses on the 2019 contribution table, it’s important to note that SSS contributions have continued to evolve:
- In 2021, the maximum MSC increased to ₱25,000, with corresponding increases in contribution rates.
- The SSS has been gradually increasing the contribution rate from 13% to 15% (as of 2023, it’s at 14%).
- Digital services have been expanded, making it easier to pay contributions and apply for benefits online.
- New benefit programs have been introduced, including enhanced maternity benefits and unemployment insurance.
For the most current information, always check the official SSS website or visit your nearest SSS branch.
Conclusion
Understanding how SSS contributions work is crucial for every Filipino worker. The 2019 contribution table provides a clear structure for calculating your deductions and planning your finances. Whether you’re an employee, self-employed, or an OFW, regular SSS contributions ensure you have access to vital social security benefits when you need them most.
Use the calculator above to determine your exact contributions based on your salary. For personalized advice, consider consulting with an SSS representative or a financial advisor who can help you optimize your contributions for maximum benefits.