SSS, PhilHealth, and Pag-IBIG (HDMF) Contributions — 2025 Complete Guide (Rates, Tables, and Computations)
Quick summary: For 2025, SSS contributions are 15% of Monthly Salary Credit (MSC) with an MSC range of ₱5,000–₱35,000, split 10% employer and 5% employee. PhilHealth premiums are 5% of Monthly Basic Salary (MBS) with a ₱10,000 floor and ₱100,000 ceiling, split equally. Pag-IBIG uses a ₱10,000 Monthly Fund Salary cap with 2% each (max ₱200 + ₱200).
Quick Answers
- 2025 SSS rate: 15% of MSC (employer 10%, employee 5%) — SSS Pay Contributions.
- 2025 PhilHealth: 5% of MBS; floor ₱10,000, ceiling ₱100,000 (split 2.5% + 2.5%) — PhilHealth Advisory PA2025-0002 (PDF).
- 2025 Pag-IBIG: 2% employee + 2% employer on MFS, capped at ₱10,000 → max ₱200 + ₱200 — DBM Circular re: Pag-IBIG 460 (PDF).
Why These Contributions Matter
In the Philippines, SSS provides social security (pension, sickness, disability), PhilHealth covers national health insurance, and Pag-IBIG (HDMF) supports housing and savings. Employers must register employees and remit monthly contributions to remain compliant.
Legal Basis and 2025 Updates
SSS (Social Security System)
- Law: Republic Act No. 11199 (Social Security Act of 2018)
- Rate: 15% of MSC, split 10% employer and 5% employee, effective Jan 1, 2025 — SSS Pay Contributions.
- MSC range: ₱5,000–₱35,000; Employees’ Compensation (EC): ₱10 or ₱30 (employer only).
PhilHealth (Universal Health Care Act)
- Law: Republic Act No. 11223 (Universal Health Care Act of 2019)
- Rate: 5% of Monthly Basic Salary (MBS) with ₱10,000 floor and ₱100,000 ceiling, split equally — PhilHealth Advisory PA2025-0002.
Pag-IBIG (HDMF)
- Law: Republic Act No. 9679 (Home Development Mutual Fund Law of 2009)
- MFS cap: ₱10,000 (Pag-IBIG Circular No. 460, effective Feb 2024).
- Rate: 2% employee + 2% employer → max ₱200 each — DBM Circular (PDF).
2025 Contribution Summary
| Agency | Rate | Floor | Ceiling | Employer | Employee |
|---|---|---|---|---|---|
| SSS | 15% | ₱5,000 | ₱35,000 | 10% + EC | 5% |
| PhilHealth | 5% | ₱10,000 | ₱100,000 | 2.5% | 2.5% |
| Pag-IBIG | 2% + 2% | — | ₱10,000 | ₱200 | ₱200 |
How to Compute Employer & Employee Shares
Example: ₱25,000 Monthly Basic Salary
| Agency | Computation | Employer | Employee |
|---|---|---|---|
| SSS | ₱25,000 × 15% + ₱30 EC | ₱2,530 | ₱1,250 |
| PhilHealth | ₱25,000 × 5% ÷ 2 | ₱625 | ₱625 |
| Pag-IBIG | ₱10,000 × 2% | ₱200 | ₱200 |
| Totals | ₱3,355 | ₱2,075 |
Combined remittance: ₱5,430 per month (₱3,355 employer + ₱2,075 employee).
Special Cases
- Self-Employed / Voluntary: Pay full SSS (15%) and PhilHealth (5%) shares; Pag-IBIG as per Circular 460.
- OFWs: Classified as direct contributors for PhilHealth (full 5%) under RA 11223 (UHC Act); follow SSS OFW rules under RA 11199.
- Kasambahay: If wage ≤ ₱5,000, employer shoulders full PhilHealth premium under the Batas Kasambahay (Republic Act No. 10361).
- Senior Citizens / Indigent: Covered by government under Republic Act No. 10645 (Mandatory PhilHealth Coverage for Senior Citizens) and the Universal Health Care Act (RA 11223).
Deadlines & Penalties
- SSS: Monthly by employer ID schedule; late payment = 2% interest/month.
- PhilHealth: Due by 15th of the following month; late = 3% interest/month + ₱5k–₱10k fine.
- Pag-IBIG: Due by 10th of the following month; late = penalties + possible disqualification from loan/benefits.
Compliance Tips for HR and Employers
- Update payroll systems with 2025 rates and caps.
- Display statutory contribution matrices for transparency.
- Automate reminders for SSS/PhilHealth/Pag-IBIG remittances.
- Train HR/payroll teams on special cases (OFW, kasambahay, voluntary, senior).
- Use official portals: My.SSS, PhilHealth, Virtual Pag-IBIG.
Frequently Asked Questions
What’s the SSS contribution rate for 2025?
It’s 15% of Monthly Salary Credit (₱5,000–₱35,000 range), split 10% employer and 5% employee under RA 11199.
How is PhilHealth computed in 2025?
5% of Monthly Basic Salary with a ₱10,000 floor and ₱100,000 ceiling; 2.5% each for employer and employee under RA 11223.
What changed for Pag-IBIG?
RA 9679 governs Pag-IBIG; Circular No. 460 raised the Monthly Fund Salary cap to ₱10,000, making max contributions ₱200 each.
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