Asked about Philippine social security contributions for self-employed individuals.
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Revenue Regulation governing SSS/PhilHealth/Pag-IBIG deductibility
RR 11-2018 (implements TRAIN Law deductibility provisions)NIRC s34(M); RR 11-2018
SSS contribution at MSC ₱30,000 (example: freelancer earning ₱30,000)
₱4,500/month (15% × ₱30,000)SSS Circular No. 2024-006
SSS contribution at MSC ₱15,000
₱2,250/month (15% × ₱15,000)SSS Circular No. 2024-006
PhilHealth quarterly payment due date
Before last day of first month of applicable quarterRA 11223
SSS total contribution rate (2025)
15% of Monthly Salary Credit (MSC)RA 11199 s18-A; SSS Circular No. 2024-006
SSS self-employed member pays full rate
Self-employed members pay the FULL 15% (no employer share)RA 11199 s18-A
SSS minimum Monthly Salary Credit (MSC) 2025
₱5,000SSS Circular No. 2024-006
SSS maximum Monthly Salary Credit (MSC) 2025
₱35,000SSS Circular No. 2024-006
SSS minimum monthly contribution
₱750SSS Circular No. 2024-006
SSS maximum monthly contribution
₱5,250SSS Circular No. 2024-006
SSS mandatory registration threshold for self-employed
Earning ≥₱1,000/monthRA 11199
SSS total contribution rate (2023–2024)
14%RA 11199 s18-A
SSS minimum MSC (2023–2024)
₱4,000RA 11199 s18-A
SSS contribution at minimum MSC (₱5,000)
₱750/month (15% × ₱5,000)SSS Circular No. 2024-006
SSS contribution at maximum MSC (₱35,000)
₱5,250/month (15% × ₱35,000)SSS Circular No. 2024-006
SSS Mandatory Provident Fund (MPF) rate
15% of MSC exceeding ₱20,000RA 11199
SSS MPF applies above this MSC level
₱20,000 MSCRA 11199
SSS MPF contribution at max MSC (₱35,000)
₱2,250 (15% × ₱15,000 above ₱20,000 floor)RA 11199
SSS payment deadline for SSS number ending in 1 or 2
10th day of month following contribution monthRA 11199
SSS payment deadline for SSS number ending in 3 or 4
15th day of month following contribution monthRA 11199
SSS payment deadline for SSS number ending in 5 or 6
20th day of month following contribution monthRA 11199
SSS payment deadline for SSS number ending in 7 or 8
25th day of month following contribution monthRA 11199
SSS payment deadline for SSS number ending in 9 or 0
Last day of month following contribution monthRA 11199
SSS late contribution penalty
2% per month of unpaid amountRA 11199 s28(e)
SSS non-registration penalty
Criminal liability under RA 11199 Sec. 28(e)RA 11199 s28(e)
PhilHealth premium rate (2025)
5% of monthly basic salary/incomeRA 11223 s10; PhilHealth Circular 2024-0009
PhilHealth self-employed member pays full rate
Pays FULL 5% (no employer share split)RA 11223 s10
PhilHealth income floor for premium computation
₱10,000/monthRA 11223 s10; PhilHealth Circular 2024-0009
PhilHealth income ceiling for premium computation
₱100,000/monthRA 11223 s10; PhilHealth Circular 2024-0009
PhilHealth minimum monthly premium
₱500 (5% × ₱10,000)RA 11223 s10; PhilHealth Circular 2024-0009
PhilHealth maximum monthly premium
₱5,000 (5% × ₱100,000)RA 11223 s10; PhilHealth Circular 2024-0009
PhilHealth employed member employer/employee split
50/50 — 2.5% eachRA 11223 s10
PhilHealth monthly payment due date
Before last day of applicable monthRA 11223
PhilHealth annual payment due date
Before last day of JanuaryRA 11223
PhilHealth late payment penalty
2% per month of unpaid premiumRA 11223
PhilHealth benefit suspension after non-payment
Benefits suspended after 9 months non-payment; pay 3 months to reactivate within qualifying periodRA 11223
PhilHealth lifetime membership threshold (no further payments)
120 monthly contributions; available to senior citizens (60+)RA 11223
Pag-IBIG self-employed contribution rate
2% of declared income (minimum ₱200/month)RA 9679; HDMF Circular No. 274
Pag-IBIG self-employed minimum monthly contribution
₱200/monthRA 9679; HDMF Circular No. 274
Pag-IBIG self-employed maximum voluntary monthly contribution
₱5,000/monthRA 9679
Pag-IBIG employed rate (monthly compensation ≤₱1,500)
Employee 1%, Employer 2%, Total 3%RA 9679; HDMF Circular No. 274
Pag-IBIG employed rate (monthly compensation >₱1,500)
Employee 2%, Employer 2%, Total 4%RA 9679; HDMF Circular No. 274
Pag-IBIG mandatory status for self-employed
Voluntary (not mandatory) for self-employed and informal sectorRA 9679
Pag-IBIG monthly contribution due date
15th of the following monthRA 9679
Pag-IBIG minimum contributions required for loan eligibility
24 monthly contributionsRA 9679
Pag-IBIG MP2 minimum savings
₱500/month or lump sumRA 9679
Pag-IBIG MP2 lock-in term
5 yearsRA 9679
Pag-IBIG MP2 historical dividend rate
Tax-free; historically 6%–7% per annumRA 9679
SSS contributions tax deductibility (self-employed)
YES — deductible as business expense or premium paymentNIRC s34(M)
PhilHealth contributions tax deductibility (self-employed)
YES — deductible under NIRC Sec. 34(M)NIRC s34(M); RR 11-2018
Pag-IBIG employee share deductibility (employed)
YES — up to ₱200/month for employed; full amount for self-employedNIRC s34(M)
Pag-IBIG MP2 savings deductibility
NO — savings program, not a premiumNIRC s34(M)
SSS self-employed registration form
SSS Form RS-1 (Self-Employed Registration)RA 11199
PhilHealth self-employed registration form
PhilHealth Member Registration Form (PMRF)RA 11223
Pag-IBIG self-employed registration form
HDMF Member's Data Form (MDF)RA 9679
SSS online portal URL
my.sss.gov.phRA 11199
PhilHealth member inquiry portal URL
memberinquiry.philhealth.gov.phRA 11223
Pag-IBIG virtual portal URL
virtual.pagibigfund.gov.phRA 9679
SSS primary legislation
Republic Act No. 11199 (Social Security Act of 2018)RA 11199
PhilHealth primary legislation
Republic Act No. 11223 (Universal Health Care Act of 2019)RA 11223
Pag-IBIG/HDMF primary legislation
Republic Act No. 9679 (Home Development Mutual Fund Law of 2009)RA 9679
SSS circular implementing 2025 contribution rates
SSS Circular No. 2024-006 (December 19, 2024)SSS Circular No. 2024-006
PhilHealth circular implementing 2025 premium rate
PhilHealth Circular 2024-0009PhilHealth Circular 2024-0009
Pag-IBIG contribution rates circular
HDMF Circular No. 274 (amended rates)HDMF Circular No. 274
SSS contribution period
MonthlyRA 11199
SSS MSC range available to OFW voluntary members
₱5,000 – ₱35,000RA 11199
SSS Kasambahay: threshold below which employer pays full SSS
Employer pays if salary ≤₱5,000; shared contribution above thatRA 10361 (Domestic Workers Act); RA 11199
PhilHealth Kasambahay: threshold below which employer pays full premium
Employer pays full PhilHealth premium if salary ≤₱5,000RA 11223
Pag-IBIG Kasambahay: threshold below which employer pays
Employer pays Pag-IBIG if salary ≤₱5,000RA 9679
SSS remedy for contribution gap
Pay arrears with 2%/month penalty; benefit eligibility requires minimum contributions metRA 11199
Pag-IBIG effect of payment gap on loan eligibility
Loan eligibility lost until 24 contributions met; no back-payment required — resume paymentsRA 9679
Pag-IBIG Member ID number format
12-digit Member ID (MID) issued upon registrationRA 9679
SSS treatment for person both employed and self-employed
Employer handles employed portion; self-employed contribution is separate and additionalRA 11199
PhilHealth treatment for person both employed and self-employed
Only one membership — employer deducts; no double contribution requiredRA 11223
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
| Monthly Compensation | Employee Share | Employer Share | Total |
|---|---|---|---|
| ≤₱1,500 | 1% | 2% | 3% |
| >₱1,500 | 2% | 2% | 4% |
| Self-employed | 2% of declared income (min ₱200) | N/A | ₱200 minimum |
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
| Contribution | Tax Deductible? | Basis |
|---|---|---|
| SSS (self-employed) | YES | Deductible as business expense or premium payment |
| PhilHealth (self-employed) | YES | Deductible under NIRC Sec. 34(M) |
| Pag-IBIG (employee share) | YES | Up to ₱200/month for employed; full amount for self-employed |
| Pag-IBIG MP2 | NO | Savings program, 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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