Philippine social security contributions for self-employed individuals.
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Self-employed SSS contribution rate
Self-employed members pay the FULL 15% (no employer share).
MPF applicability
For earnings above ₱20,000 MSC, an additional MPF contribution applies: MPF rate: 15% of MSC exceeding ₱20,000. Example: MSC ₱35,000 → MPF on ₱15,000 = ₱2,250. Total at max: ₱3,000 (Regular SS on ₱20,000) + ₱2,250 (MPF on ₱15,000) = ₱5,250
Rendered from the canonical facts model · method attested Jul 13, 2026 (covers the method, not the currency of individual figures). General reference only — confirm with a qualified professional before acting.
Quick Reference
| Field | Value |
|---|---|
| Country | Philippines (Republika ng Pilipinas) |
| Coverage | SSS, PhilHealth, Pag-IBIG (HDMF) |
| Currency | PHP (Philippine Peso) only |
| Contribution period | Monthly |
| Primary legislation | RA 11199 (Social Security Act of 2018), RA 11223 (Universal Health Care Act), RA 9679 (HDMF Law) |
| Agencies | Social Security System (SSS), Philippine Health Insurance Corporation (PhilHealth), Home Development Mutual Fund (HDMF/Pag-IBIG) |
| SSS portal | my.sss.gov.ph |
| PhilHealth portal | memberinquiry.philhealth.gov.ph |
| Pag-IBIG portal | virtual.pagibigfund.gov.ph |
| Validated by | Pending — requires sign-off by a Philippine CPA or labour law practitioner |
| Skill version | 1.0 |
2025 Contribution Summary (Self-Employed)
| Agency | Rate | Basis | Min Monthly | Max Monthly | Payment |
|---|---|---|---|---|---|
| SSS | 15% of MSC | Monthly Salary Credit (₱5,000--₱35,000) | ₱750 | ₱5,250 | Monthly |
| PhilHealth | 5% of monthly income | Declared monthly income | ₱500 | ₱5,000 | Monthly |
| Pag-IBIG | ₱200 (voluntary) | Fixed amount or up to ₱5,000 | ₱200 | ₱5,000 | Monthly |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown income for MSC | Declare at minimum MSC (₱5,000) until confirmed |
| Unknown PhilHealth income | Declare at minimum until income verified |
| Unknown Pag-IBIG membership | Assume not yet registered -- must register |
| Self-employed vs voluntary | Self-employed if active business; voluntary if no current income |
| Unknown employment history | Check SSS records for prior employment contributions |
2.1 Legal Basis and Coverage
| Item | Detail |
|---|---|
| Law | Republic Act No. 11199 (Social Security Act of 2018) |
| Effective date (2025 rates) | January 1, 2025 (SSS Circular No. 2024-006) |
| Who must register | Self-employed earning ≥₱1,000/month, professionals, sole proprietors, partners |
| Benefits | Retirement, disability, death, maternity, sickness, unemployment (involuntary separation) |
| Mandatory | YES for self-employed with income |
| Voluntary | Available for those without current income (OFWs, non-working spouse) |
2.2 Contribution Rates (2025)
| Year | Total Rate | Min MSC | Max MSC |
|---|---|---|---|
| 2023 | 14% | ₱4,000 | ₱30,000 |
| 2024 | 14% | ₱4,000 | ₱30,000 |
| 2025 | 15% | ₱5,000 | ₱35,000 |
MSC Contribution Table 2025 (Selected Brackets)
| Range of Monthly Earnings (₱) | Monthly Salary Credit (₱) | Total Contribution (₱) |
|---|---|---|
| Below 5,250 | 5,000 | 750 |
| 5,250 -- 5,749.99 | 5,500 | 825 |
| 5,750 -- 6,249.99 | 6,000 | 900 |
| 6,250 -- 6,749.99 | 6,500 | 975 |
| 6,750 -- 7,249.99 | 7,000 | 1,050 |
| 7,250 -- 7,749.99 | 7,500 | 1,125 |
| 7,750 -- 8,249.99 | 8,000 | 1,200 |
| 8,750 -- 9,249.99 | 9,000 | 1,350 |
| 9,750 -- 10,249.99 | 10,000 | 1,500 |
| 11,750 -- 12,249.99 | 12,000 | 1,800 |
| 14,750 -- 15,249.99 | 15,000 | 2,250 |
| 19,750 -- 20,249.99 | 20,000 | 3,000 |
| 24,750 -- 25,249.99 | 25,000 | 3,750 |
| 29,750 -- 30,249.99 | 30,000 | 4,500 |
| 34,750 and above | 35,000 | 5,250 |
Payment Deadlines
| Last digit of SSS number | Deadline (day of month following contribution month) |
|---|---|
| 1 and 2 | 10th |
| 3 and 4 | 15th |
| 5 and 6 | 20th |
| 7 and 8 | 25th |
| 9 and 0 | Last day |
Penalties for Late Payment
| Infraction | Penalty |
|---|---|
| Late contribution | 2% per month of unpaid amount |
| Non-registration | Criminal liability under RA 11199 Sec. 28(e) |
| Under-declaration of income | Back-payment of differential + 2%/month penalty |
3.1 Legal Basis and Coverage
| Item | Detail |
|---|---|
| Law | Republic Act No. 11223 (Universal Health Care Act of 2019) |
| Who must register | ALL Filipino citizens (mandatory universal coverage) |
| Classification | Self-employed: Direct Contributors (individually paying members) |
| Benefits | Inpatient, outpatient, Z-benefits (catastrophic), primary care |
| Mandatory | YES for all citizens and permanent residents |
3.2 Contribution Rate (2025)
| Item | Detail |
|---|---|
| Premium rate | 5% of monthly basic salary/income |
| Employer/employee split (employed) | 50/50 (2.5% each) |
| Self-employed | Pays FULL 5% |
| Income floor | ₱10,000/month |
| Income ceiling | ₱100,000/month |
| Minimum monthly premium | ₱500 (5% × ₱10,000) |
| Maximum monthly premium | ₱5,000 (5% × ₱100,000) |
PhilHealth Premium Table 2025 (Self-Employed)
| Monthly Income (₱) | Monthly Premium (₱) |
|---|---|
| ₱10,000 and below | 500 |
| ₱15,000 | 750 |
| ₱20,000 | 1,000 |
| ₱25,000 | 1,250 |
| ₱30,000 | 1,500 |
| ₱40,000 | 2,000 |
| ₱50,000 | 2,500 |
| ₱60,000 | 3,000 |
| ₱70,000 | 3,500 |
| ₱80,000 | 4,000 |
| ₱90,000 | 4,500 |
| ₱100,000 and above | 5,000 |
Payment Schedule
| Payment Frequency | Due Date |
|---|---|
| Monthly | Before the last day of the applicable month |
| Quarterly | Before the last day of the first month of the applicable quarter |
| Semi-annual | Before the last day of the first month of the applicable semester |
| Annual | Before the last day of January |
Penalties
| Infraction | Penalty |
|---|---|
| Late payment | 2% per month of unpaid premium |
| Non-registration | Loss of benefits; back-payment required for reinstatement |
| Fraudulent claims | Criminal liability under RA 11223 |
4.1 Legal Basis and Coverage
| Item | Detail |
|---|---|
| Law | Republic Act No. 9679 (Home Development Mutual Fund Law of 2009) |
| Agency | HDMF (Home Development Mutual Fund), commonly called Pag-IBIG Fund |
| Who must register | Employed (mandatory); self-employed (voluntary but strongly encouraged) |
| Benefits | Housing loan, multi-purpose loan, calamity loan, savings (with dividends) |
| Mandatory for self-employed | NO -- voluntary for self-employed and informal sector |
4.2 Contribution Rates (HDMF Circular No. 460 (eff. Feb 2024). Corrected by Jonathan I. Ruiz (CPA, Philippines))
| Monthly Compensation | Employee Share | Employer Share | Total |
|---|---|---|---|
| ≤₱1,500 | 1% | 2% | 3% |
| >₱1,500 | 2% | 2% | 4% |
| Maximum Fund Salary (MFS) cap | ₱10,000 (HDMF Circular 460, eff. Feb 2024 — DOUBLED from ₱5,000) | ₱10,000 | Each share capped at ₱200 (2% × ₱10,000) |
| Self-employed (pays BOTH shares) | 2% | 2% | Up to ₱400/month at or above the MFS cap — NOT ₱200 |
Self-employed contribution:
Modified Pag-IBIG 2 (MP2) Savings
| Feature | Detail |
|---|---|
| Minimum savings | ₱500/month (or lump sum) |
| Term | 5 years |
| Dividends | Tax-free; historically 6%--7% per annum |
| Withdrawal | After 5-year lock-in or upon qualified events |
| Additional benefit | Increases housing loan eligibility |
SSS Registration (Self-Employed)
| Requirement | Detail |
|---|---|
| Form | SSS Form RS-1 (Self-Employed Registration) |
| Documents | Valid ID (2 government-issued), proof of income/business registration |
| Where | SSS branch or online (my.sss.gov.ph) |
| SSS Number | Issued upon registration; lifetime number |
| Income declaration | Must declare estimated monthly earnings |
| Change of MSC | Submit request at SSS branch or online to increase/decrease |
PhilHealth Registration (Self-Employed)
| Requirement | Detail |
|---|---|
| Form | PhilHealth Member Registration Form (PMRF) |
| Documents | Valid ID, proof of income, birth certificate (first-time) |
| Where | PhilHealth LHIO or online |
| PhilHealth Number | Issued upon registration; lifetime number |
| Income declaration | Self-declare monthly income for premium computation |
Pag-IBIG Registration (Self-Employed/Voluntary)
| Requirement | Detail |
|---|---|
| Form | HDMF Member's Data Form (MDF) |
| Documents | Valid ID, proof of income (if self-employed) |
| Where | Pag-IBIG branch or virtual.pagibigfund.gov.ph |
| Pag-IBIG MID Number | 12-digit Member ID issued upon registration |
| Loyalty Card | Free Pag-IBIG Loyalty Card (UMID equivalent) |
Example 1 -- Freelancer Earning ₱30,000/month
| Agency | Basis | Rate | Monthly Contribution |
|---|---|---|---|
| SSS | MSC ₱30,000 | 15% | ₱4,500 |
| PhilHealth | Income ₱30,000 | 5% | ₱1,500 |
| Pag-IBIG | Minimum voluntary | Fixed | ₱200 |
| Total | ₱6,200 |
Annual total: ₱6,200 × 12 = ₱74,400
Example 2 -- Freelancer Earning ₱15,000/month
| Agency | Basis | Rate | Monthly Contribution |
|---|---|---|---|
| SSS | MSC ₱15,000 | 15% | ₱2,250 |
| PhilHealth | Income ₱15,000 | 5% | ₱750 |
| Pag-IBIG | Minimum voluntary | Fixed | ₱200 |
| Total | ₱3,200 |
Annual total: ₱3,200 × 12 = ₱38,400
Example 3 -- Maximum Contributions
| Agency | Basis | Rate | Monthly Contribution |
|---|---|---|---|
| SSS | MSC ₱35,000 (max) | 15% | ₱5,250 |
| PhilHealth | Income ₱100,000+ (ceiling) | 5% | ₱5,000 |
| Pag-IBIG | Maximum voluntary | Fixed | ₱5,000 |
| Total | ₱15,250 |
Annual total: ₱15,250 × 12 = ₱183,000
Tax Deductibility (RA 10963 (TRAIN) repealing NIRC s.34(M). Corrected by Jonathan I. Ruiz (CPA, Philippines))
| Contribution | Tax Deductible? | Basis |
|---|---|---|
| SSS — self-employed person's OWN contribution | NO | Not deductible. Under OSD no additional deductions are allowed at all; under itemised deductions a person's own government contributions are personal in nature, not an ordinary-and-necessary business expense. |
| PhilHealth — self-employed person's OWN contribution | NO | Not deductible (same reasoning). The old NIRC s.34(M) health-premium deduction (PHP 2,400/yr) was repealed by the TRAIN Law (RA 10963), effective 2018 — do not cite it. |
| Pag-IBIG — self-employed person's OWN contribution | NO | Not deductible (same reasoning). |
| EMPLOYER's contribution for its employees (SSS/PhilHealth/Pag-IBIG) | YES | A legitimate business expense of the employer. This is a different case from the self-employed person's own contribution — do not conflate them. |
| Pag-IBIG MP2 | NO | Savings programme, not a premium. |
If a person is both employed AND self-employed:
Gaps in Payment
| Agency | Effect of Gap | Remedy |
|---|---|---|
| SSS | No benefit eligibility until minimum contributions met | Pay arrears with 2%/month penalty |
| PhilHealth | Benefits suspended after 9 months non-payment | Pay 3 months to reactivate (within qualifying period) |
| Pag-IBIG | Loan eligibility lost until 24 contributions met | Resume payments; no back-payment required |
Online Portal Reference
| Portal | URL | Key Functions |
|---|---|---|
| My.SSS | my.sss.gov.ph | View contributions, generate PRN, file claims |
| PhilHealth Member | memberinquiry.philhealth.gov.ph | Check status, update info, print MDR |
| Pag-IBIG Virtual | virtual.pagibigfund.gov.ph | View savings, apply for loans, update info |
| SSS Mobile | SSS Mobile App (iOS/Android) | Same as My.SSS |
| BIR (for deductions) | bir.gov.ph | eFPS, annual ITR filing |
Reference Material
| Topic | Reference |
|---|---|
| SSS contribution rates 2025 | SSS Circular No. 2024-006 (December 19, 2024) |
| SSS law | Republic Act No. 11199 (Social Security Act of 2018) |
| SSS rate schedule (RA 11199) | Section 18-A (phased increase 2019--2025) |
| PhilHealth premium rate | RA 11223 Sec. 10; PhilHealth Circular 2024-0009 |
| PhilHealth UHC | Republic Act No. 11223 (Universal Health Care Act of 2019) |
| Pag-IBIG law | Republic Act No. 9679 (HDMF Law of 2009) |
| Pag-IBIG contributions | HDMF Circular No. 274 (amended rates) |
| Tax deductibility | NIRC Sec. 34(M); RR 11-2018 |
| BIR self-employed registration | BIR RR 7-2012 |
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Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by Jonathan I. Ruiz CPA · 13 July 2026
Applicable period: 2025
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
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