Updated Contribution Guide for 2025
1. Social Security System (SSS) Contributions 2025
Who Pays?
Contribution Rates
Benefits
2. PhilHealth Contributions 2025
Who Pays?
Rate
Benefits
3. Pag-IBIG Fund Contributions 2025
Who Pays?
Rate
Benefits
4. Summary Table of 2025 Contributions
5. Tips for Workers
6. How These Contributions Affect Your Take-Home Pay
As we enter 2025, it is important for every Filipino worker—whether employed, self-employed, or a freelancer—to understand the latest rates for SSS, PhilHealth, and Pag-IBIG contributions. Keeping up-to-date ensures accurate payroll deductions, compliance with government requirements, and access to benefits.
This guide provides a comprehensive overview of mandatory contributions in 2025.
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Employees: Automatic payroll deduction
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Employers: Must remit employer share
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Self-employed / voluntary members / OFWs: Must pay their share
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Employee share: 3.5% – 11% of monthly salary credit (MSC)
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Employer share: 8.5% – 12% of MSC
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Salary credit caps apply; check SSS 2025 table for exact figures
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Retirement pension, disability, sickness, maternity, and death benefits
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Salary, calamity, and housing loans
Example: If your MSC is ₱20,000 and employee contribution is 3.5%, your SSS deduction = ₱700
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Employees: Shared equally with employer
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Self-employed: Full contribution
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OFWs: Optional / voluntary contribution
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4.5% of monthly basic salary, split 50/50 between employer and employee
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Minimum and maximum contribution thresholds apply
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Hospitalization and surgical coverage
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Preventive care
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Maternity and health benefits
Example: Salary ₱25,000 → PhilHealth = ₱1,125 (employee share ₱562.50 + employer ₱562.50)
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Employees and employers: Mandatory
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Voluntary members: Optional but recommended
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2% of monthly salary from employee, matched by employer
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Salary cap applies (usually ₱5,000)
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Higher voluntary contributions allowed for savings growth
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Housing loans at low interest rates
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Short-term loans (salary/calamity)
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Annual dividends from Pag-IBIG savings
Example: Salary ₱20,000 → Pag-IBIG = ₱400 employee + ₱400 employer
| Contribution | Rate | Employee | Employer | Benefits |
|---|---|---|---|---|
| SSS | 3.5%-11% | ✓ | ✓ | Retirement, disability, maternity, loans |
| PhilHealth | 4.5% | ✓ | ✓ | Health coverage, maternity, preventive care |
| Pag-IBIG | 2% | ✓ | ✓ | Housing loans, short-term loans, savings |
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Verify monthly deductions on payslips
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Update personal info: salary, dependents, marital status
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Self-employed / freelancers: Remit contributions regularly to avoid penalties
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Leverage benefits: Loans, maternity coverage, hospitalization, and retirement savings
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Track cumulative contributions to ensure compliance and eligibility for benefits
Suppose your monthly gross salary = ₱25,000:
| Contribution | Amount (₱) |
|---|---|
| SSS | 875 |
| PhilHealth | 562.50 |
| Pag-IBIG | 500 |
| Total Deductions | 1,937.50 |
| Net Pay | 23,062.50 |
Knowing these deductions helps you budget better and plan your finances.