Understanding your contribution rate to the SSS is very important for compliance, entitlement to benefits, financial planning, and fulfilling both employee and employer obligations to the Social Security System (SSS). The SSS Contribution Table for Household Employers and Kasambahay plays a crucial role in it by offering a detailed guide to both household employers and employees as it outlines the required contributions to the SSS, categorizing them based on salary ranges and membership types.
| HOUSEHOLD EMPLOYER (HR) AND KASAMBAHAY/HOUSEHOLD EMPLOYEES (HE) | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RANGE OF COMPENSATION | MONTHLY SALARY CREDIT | AMOUNT OF CONTRIBUTIONS | |||||||||||||
| REGULAR SS/ EC | WISP | TOTAL | REGULAR SS | EC | WISP | TOTAL | |||||||||
| HR | HE | TOTAL | HR | HE | TOTAL | HR | HE | TOTAL | HR | HE | TOTAL | ||||
| BELOW 1,250 | 1,000.00 | – | 1,000.00 | 140 | – | 140 | 10 | – | 10 | – | – | – | 150 | – | 150 |
| 1,250 – 1,749.99 | 1,500.00 | – | 1,500.00 | 210 | – | 210 | 10 | – | 10 | – | – | – | 220 | – | 220 |
| 1,750 – 2,249.99 | 2,000.00 | – | 2,000.00 | 280 | – | 280 | 10 | – | 10 | – | – | – | 290 | – | 290 |
| 2,250 – 2,749.99 | 2,500.00 | – | 2,500.00 | 350 | – | 350 | 10 | – | 10 | – | – | – | 360 | – | 360 |
| 2,750 – 3,249.99 | 3,000.00 | – | 3,000.00 | 420 | – | 420 | 10 | – | 10 | – | – | – | 430 | – | 430 |
| 3,250 – 3,749.99 | 3,500.00 | – | 3,500.00 | 490 | – | 490 | 10 | – | 10 | – | – | – | 500 | – | 500 |
| 3,750 – 4,249.99 | 4,000.00 | – | 4,000.00 | 560 | – | 560 | 10 | – | 10 | – | – | – | 570 | – | 570 |
| 4,250 – 4,749.99 | 4,500.00 | – | 4,500.00 | 630 | – | 630 | 10 | – | 10 | – | – | – | 640 | – | 640 |
| 4,750 – 4,999.99 | 5,000.00 | – | 5,000.00 | 700 | – | 700 | 10 | – | 10 | – | – | – | 710 | – | 710 |
| 5,000 – 5,249.99 | 5,000.00 | – | 5,000.00 | 475 | 225 | 700 | 10 | – | 10 | – | – | – | 485 | 225 | 710 |
| 5,250 – 5,749.99 | 5,500.00 | – | 5,500.00 | 522.5 | 247.5 | 770 | 10 | – | 10 | – | – | – | 532.5 | 247.5 | 780 |
| 5,750 – 6,249.99 | 6,000.00 | – | 6,000.00 | 570 | 270 | 840 | 10 | – | 10 | – | – | – | 580 | 270 | 850 |
| 6,250 – 6,749.99 | 6,500.00 | – | 6,500.00 | 617.5 | 292.5 | 910 | 10 | – | 10 | – | – | – | 627.5 | 292.5 | 920 |
| 6,750 – 7,249.99 | 7,000.00 | – | 7,000.00 | 665 | 315 | 980 | 10 | – | 10 | – | – | – | 675 | 315 | 990 |
| 7,250 – 7,749.99 | 7,500.00 | – | 7,500.00 | 712.5 | 337.5 | 1,050.00 | 10 | – | 10 | – | – | – | 722.5 | 337.5 | 1,060.00 |
| 7,750 – 8,249.99 | 8,000.00 | – | 8,000.00 | 760 | 360 | 1,120.00 | 10 | – | 10 | – | – | – | 770 | 360 | 1,130.00 |
| 8,250 – 8,749.99 | 8,500.00 | – | 8,500.00 | 807.5 | 382.5 | 1,190.00 | 10 | – | 10 | – | – | – | 817.5 | 382.5 | 1,200.00 |
| 8,750 – 9,249.99 | 9,000.00 | – | 9,000.00 | 855 | 405 | 1,260.00 | 10 | – | 10 | – | – | – | 865 | 405 | 1,270.00 |
| 9,250 – 9,749.99 | 9,500.00 | – | 9,500.00 | 902.5 | 427.5 | 1,330.00 | 10 | – | 10 | – | – | – | 912.5 | 427.5 | 1,340.00 |
| 9,750 – 10,249.99 | 10,000.00 | – | 10,000.00 | 950 | 450 | 1,400.00 | 10 | – | 10 | – | – | – | 960 | 450 | 1,410.00 |
| 10,250 – 10,749.99 | 10,500.00 | – | 10,500.00 | 997.5 | 472.5 | 1,470.00 | 10 | – | 10 | – | – | – | 1,007.50 | 472.5 | 1,480.00 |
| 10,750 – 11,249.99 | 11,000.00 | – | 11,000.00 | 1,045.00 | 495 | 1,540.00 | 10 | – | 10 | – | – | – | 1,055.00 | 495 | 1,550.00 |
| 11,250 – 11,749.99 | 11,500.00 | – | 11,500.00 | 1,092.50 | 517.5 | 1,610.00 | 10 | – | 10 | – | – | – | 1,102.50 | 517.5 | 1,620.00 |
| 11,750 – 12,249.99 | 12,000.00 | – | 12,000.00 | 1,140.00 | 540 | 1,680.00 | 10 | – | 10 | – | – | – | 1,150.00 | 540 | 1,690.00 |
| 12,250 – 12,749.99 | 12,500.00 | – | 12,500.00 | 1,187.50 | 562.5 | 1,750.00 | 10 | – | 10 | – | – | – | 1,197.50 | 562.5 | 1,760.00 |
| 12,750 – 13,249.99 | 13,000.00 | – | 13,000.00 | 1,235.00 | 585 | 1,820.00 | 10 | – | 10 | – | – | – | 1,245.00 | 585 | 1,830.00 |
| 13,250 – 13,749.99 | 13,500.00 | – | 13,500.00 | 1,282.50 | 607.5 | 1,890.00 | 10 | – | 10 | – | – | – | 1,292.50 | 607.5 | 1,900.00 |
| 13,750 – 14,249.99 | 14,000.00 | – | 14,000.00 | 1,330.00 | 630 | 1,960.00 | 10 | – | 10 | – | – | – | 1,340.00 | 630 | 1,970.00 |
| 14,250 – 14,749.99 | 14,500.00 | – | 14,500.00 | 1,377.50 | 652.5 | 2,030.00 | 10 | – | 10 | – | – | – | 1,387.50 | 652.5 | 2,040.00 |
| 14,750 – 15,249.99 | 15,000.00 | – | 15,000.00 | 1,425.00 | 675 | 2,100.00 | 30 | – | 30 | – | – | – | 1,455.00 | 675 | 2,130.00 |
| 15,250 – 15,749.99 | 15,500.00 | – | 15,500.00 | 1,472.50 | 697.5 | 2,170.00 | 30 | – | 30 | – | – | – | 1,502.50 | 697.5 | 2,200.00 |
| 15,750 – 16,249.99 | 16,000.00 | – | 16,000.00 | 1,520.00 | 720 | 2,240.00 | 30 | – | 30 | – | – | – | 1,550.00 | 720 | 2,270.00 |
| 16,250 – 16,749.99 | 16,500.00 | – | 16,500.00 | 1,567.50 | 742.5 | 2,310.00 | 30 | – | 30 | – | – | – | 1,597.50 | 742.5 | 2,340.00 |
| 16,750 – 17,249.99 | 17,000.00 | – | 17,000.00 | 1,615.00 | 765 | 2,380.00 | 30 | – | 30 | – | – | – | 1,645.00 | 765 | 2,410.00 |
| 17,250 – 17,749.99 | 17,500.00 | – | 17,500.00 | 1,662.50 | 787.5 | 2,450.00 | 30 | – | 30 | – | – | – | 1,692.50 | 787.5 | 2,480.00 |
| 17,750 – 18,249.99 | 18,000.00 | – | 18,000.00 | 1,710.00 | 810 | 2,520.00 | 30 | – | 30 | – | – | – | 1,740.00 | 810 | 2,550.00 |
| 18,250 – 18,749.99 | 18,500.00 | – | 18,500.00 | 1,757.50 | 832.5 | 2,590.00 | 30 | – | 30 | – | – | – | 1,787.50 | 832.5 | 2,620.00 |
| 18,750 – 19,249.99 | 19,000.00 | – | 19,000.00 | 1,805.00 | 855 | 2,660.00 | 30 | – | 30 | – | – | – | 1,835.00 | 855 | 2,690.00 |
| 19,250 – 19,749.99 | 19,500.00 | – | 19,500.00 | 1,852.50 | 877.5 | 2,730.00 | 30 | – | 30 | – | – | – | 1,882.50 | 877.5 | 2,760.00 |
| 19,750 – 20,249.99 | 20,000.00 | – | 20,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | – | – | – | 1,930.00 | 900 | 2,830.00 |
| 20,250 – 20,749.99 | 20,000.00 | 500 | 20,500.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 47.5 | 22.5 | 70 | 1,977.50 | 922.5 | 2,900.00 |
| 20,750 – 21,249.99 | 20,000.00 | 1,000.00 | 21,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 95 | 45 | 140 | 2,025.00 | 945 | 2,970.00 |
| 21,250 – 21,749.99 | 20,000.00 | 1,500.00 | 21,500.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 142.5 | 67.5 | 210 | 2,072.50 | 967.5 | 3,040.00 |
| 21,750 – 22,249.99 | 20,000.00 | 2,000.00 | 22,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 190 | 90 | 280 | 2,120.00 | 990 | 3,110.00 |
| 22,250 – 22,749.99 | 20,000.00 | 2,500.00 | 22,500.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 237.5 | 112.5 | 350 | 2,167.50 | 1,012.50 | 3,180.00 |
| 22,750 – 23,249.99 | 20,000.00 | 3,000.00 | 23,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 285 | 135 | 420 | 2,215.00 | 1,035.00 | 3,250.00 |
| 23,250 – 23,749.99 | 20,000.00 | 3,500.00 | 23,500.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 332.5 | 157.5 | 490 | 2,262.50 | 1,057.50 | 3,320.00 |
| 23,750 – 24,249.99 | 20,000.00 | 4,000.00 | 24,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 380 | 180 | 560 | 2,310.00 | 1,080.00 | 3,390.00 |
| 24,250 – 24,749.99 | 20,000.00 | 4,500.00 | 24,500.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 427.5 | 202.5 | 630 | 2,357.50 | 1,102.50 | 3,460.00 |
| 24,750 – 25,249.99 | 20,000.00 | 5,000.00 | 25,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 475 | 225 | 700 | 2,405.00 | 1,125.00 | 3,530.00 |
| 25,250 – 25,749.99 | 20,000.00 | 5,500.00 | 25,500.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 522.5 | 247.5 | 770 | 2,452.50 | 1,147.50 | 3,600.00 |
| 25,750 – 26,249.99 | 20,000.00 | 6,000.00 | 26,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 570 | 270 | 840 | 2,500.00 | 1,170.00 | 3,670.00 |
| 26,250 – 26,749.99 | 20,000.00 | 6,500.00 | 26,500.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 617.5 | 292.5 | 910 | 2,547.50 | 1,192.50 | 3,740.00 |
| 26,750 – 27,249.99 | 20,000.00 | 7,000.00 | 27,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 665 | 315 | 980 | 2,595.00 | 1,215.00 | 3,810.00 |
| 27,250 – 27,749.99 | 20,000.00 | 7,500.00 | 27,500.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 712.5 | 337.5 | 1,050.00 | 2,642.50 | 1,237.50 | 3,880.00 |
| 27,750 – 28,249.99 | 20,000.00 | 8,000.00 | 28,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 760 | 360 | 1,120.00 | 2,690.00 | 1,260.00 | 3,950.00 |
| 28,250 – 28,749.99 | 20,000.00 | 8,500.00 | 28,500.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 807.5 | 382.5 | 1,190.00 | 2,737.50 | 1,282.50 | 4,020.00 |
| 28,750 – 29,249.99 | 20,000.00 | 9,000.00 | 29,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 855 | 405 | 1,260.00 | 2,785.00 | 1,305.00 | 4,090.00 |
| 29,250 – 29,749.99 | 20,000.00 | 9,500.00 | 29,500.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 902.5 | 427.5 | 1,330.00 | 2,832.50 | 1,327.50 | 4,160.00 |
| 29,750 – Over | 20,000.00 | 10,000.00 | 30,000.00 | 1,900.00 | 900 | 2,800.00 | 30 | – | 30 | 950 | 450 | 1,400.00 | 2,880.00 | 1,350.00 | 4,230.00 |
Eligibility Requirements for Household Employers and Kasambahay
The eligibility requirements for household employers (or employers of domestic workers) and kasambahay (domestic workers) in the Philippines include the following:
Household Employers:
- Residency – Must be a resident of the Philippines.
- Capacity to Pay – Must have the financial capacity to pay the wages of the kasambahay.
- Compliance with Labor Standards – Must comply with the labor standards set by law, including providing appropriate working conditions and benefits.
- Registration – Must register as an employer of kasambahay with the Department of Labor and Employment (DOLE) or the Social Security System (SSS), depending on the benefits being availed.
- Payment of Contributions – Must pay the mandatory contributions to the SSS, PhilHealth, and Pag-IBIG Fund for the kasambahay, depending on the monthly salary.
Kasambahay (Domestic Workers):
- Employment Contract – Must have a written employment contract signed by both parties (employer and kasambahay), specifying terms and conditions of employment, including salary, benefits, work hours, and rest days.
- Age Requirement – Must be at least 18 years old, or if between 15 to 17 years old, must have parental or guardian consent and a Certificate of Parental Consent from DOLE.
- No Relationship with Employer – Must not be related to the employer up to the fourth degree of consanguinity or affinity.
- Residency – Must reside permanently in the household of the employer.
- Registration – Must be registered as a kasambahay with the Barangay where the employer’s residence is located, and with the SSS for social security benefits.
- Payment of Contributions -Must have contributions to the SSS, PhilHealth, and Pag-IBIG Fund paid for by the employer, depending on the monthly salary.
Understanding and meeting these eligibility requirements ensures that both household employers and kasambahay are compliant with Philippine labor laws, providing protection and benefits for domestic workers in the country.
How to Calculate SSS Contributions for Household Employers and Kasambahay
The easiest way to calculate the contribution rate for household employers and employee is to follow the formula written below.
SSS Monthly Contribution = Monthly Salary x Applicable Contribution Rate
For example, if the household employee’s monthly salary is₱6,000.00 and the contribution rate equals to 2.75% then the employee’s monthly contribution would be ₱165.00.
SSS Monthly Contribution = ₱6,000.00 x 2.75
SSS Monthly Contribution = ₱165.00
Note: The SSS contributions should be paid by the household employers themselves and not the kasambahay. Not only the payments but also the reports of monthly salary and SSS contributions should be the household employer’s responsibility.
Benefits of Contributing to SSS as a Kasambahay
Contributing to the Social Security System (SSS) as a kasambahay (domestic worker) in the Philippines offers several important benefits:
- Social Security Coverage – By contributing to the SSS, kasambahay gain access to social security coverage, which includes various benefits that provide financial assistance during times of need.
- Sickness Benefits – Kasambahay can avail of sickness benefits, which provide financial support during periods of temporary incapacity due to illness or injury.
- Maternity Benefits – Female kasambahay are entitled to maternity benefits, providing financial assistance during pregnancy and childbirth. For more details, check the SSS maternity benefits calculator.
- Disability Benefits – In case of partial or total disability, kasambahay can receive disability benefits to help cope with the financial impact of their condition.
- Retirement Benefits – Contributing to the SSS ensures kasambahay are eligible for retirement benefits, providing a source of income upon reaching retirement age.
- Death Benefits – In the unfortunate event of the kasambahay’s death, their beneficiaries are entitled to death benefits, offering financial assistance to the family.
- Loan Privileges – Active contributors may also qualify for various loan programs offered by the SSS, including salary and housing loans, providing access to additional financial resources when needed. To estimate potential loan amounts, use the SSS loan calculator.
- Legal and Social Protection – SSS membership for kasambahay ensures legal and social protection, promoting their welfare and rights within the household employment sector.
- Employment Security – Contributing to the SSS enhances employment security for kasambahay, fostering stability and long-term financial planning.
- Family Welfare – Benefits from SSS contributions help improve the overall welfare and quality of life for kasambahay and their families, ensuring financial stability and security for the future.
Understanding these benefits underscores the importance of SSS contributions for kasambahay, providing crucial support during various life stages and circumstances.
FAQs
What is the SSS Contribution Table for Household Employers and Kasambahay?
This table outlines the monthly contributions required from both household employers and kasambahay to the Social Security System (SSS) in the Philippines.
Who contributes to the SSS under this table?
All information under this table is for both the household employer and employee.
How is the contribution rate determined for kasambahay?
The contribution rate for kasambahay is based on their monthly salary bracket as specified in the SSS Contribution Table. Different salary ranges have corresponding contribution rates.
How often should contributions be remitted?
Contributions should be remitted monthly by household employers to the SSS, along with contributions to other mandated agencies such as PhilHealth and Pag-IBIG Fund.
Is SSS contribution mandatory for household employers and kasambahay?
Yes, SSS contributions are mandatory for both household employers and kasambahay under Philippine law, ensuring social security coverage and benefits.
What happens if contributions are not remitted on time?
Late remittance of SSS contributions may incur penalties and interest charges. It can also affect the kasambahay’s eligibility for SSS benefits.
Can kasambahay avail of loans from the SSS?
Yes, active contributors, including kasambahay, may qualify for various loan programs offered by the SSS, subject to eligibility criteria and loan terms.
Conclusion
The SSS Contribution Table for Household Employers and Kasambahay serves as a fundamental guide for ensuring compliance with Philippine labor laws and securing essential benefits for domestic workers. By understanding and adhering to the contribution rates outlined in this table, both employers and kasambahay can fulfill their obligations to the Social Security System (SSS) promoting not only financial stability but also financial protection.