SSS Contribution Remittance Form (Philippines)
SSS CONTRIBUTION REMITTANCE WORKSHEET
Republic Act 11199 (Social Security Act of 2018) | SSS Circular No. 2023-010
Employer: [Company Name]
Employer SSS No.: [Employer SSS No]
Address: [Company Address]
Contribution Period: [Contribution Period]
Payment Deadline: [Payment Deadline]
CONTRIBUTION SUMMARY
Total Covered Employees: [Number of Employees]
REMITTANCE COMPUTATION (2024 Rates — SSS Circular No. 2023-010)
Total Employee Share (4.5% of MSC): [Total Employee Share]
Total Employer Share (9.5% of MSC): [Total Employer Share]
Total EC Contribution (PHP 10 or PHP 30/employee): [Total EC Contribution]
TOTAL SSS REMITTANCE: [Total Remittance]
PAYMENT DETAILS
Payment Date: [Payment Date]
My.SSS Reference / R-5 Serial No.: [Remittance Reference]
Note: Late remittance incurs a penalty of 3% per month on the unremitted amount under Section 22(a) of RA 11199. Employers must also file SSS Form R-1A for newly hired employees within 30 days of hiring under Section 24(a) of RA 11199.
CERTIFICATION
I certify that the above SSS contributions have been correctly computed in accordance with RA 11199 and the applicable SSS Contribution Table, and have been or will be remitted to the Social Security System on or before the applicable deadline.
HR / Payroll Officer: ___________________________ Date: _______________
Authorized Signatory: __________________________ Date: _______________
HR / Payroll Officer
________________
Signature
Authorized Signatory
________________
Signature
What Is a SSS Contribution Remittance Form (Philippines)?
A SSS Contribution Remittance Form in the Philippines records the details required for the process it supports, providing a clear written account that can be relied on.
Under RA 11199 and the implementing SSS Circulars, SSS membership is mandatory for all private-sector employees, including domestic helpers, OFW land-based workers, and self-employed persons. The SSS contribution rate for 2025 is 15% of the monthly salary credit (MSC) — comprising a 5% employee share and a 10% employer share — based on the employee's actual monthly compensation as mapped to the SSS Contribution Table effective January 2025 (the final tranche of the contribution-rate increases scheduled under RA 11199). The minimum monthly salary credit is PHP 5,000 and the maximum is PHP 35,000, yielding a maximum combined monthly contribution of PHP 5,250 (PHP 1,750 employee + PHP 3,500 employer).
In addition to the regular SSS contribution, employers must also remit the Employee Compensation (EC) contribution — a flat PHP 10 per month per employee for MSC below PHP 14,750, and PHP 30 for MSC at PHP 14,750 and above — which funds the State Insurance Fund for work-related accident and illness benefits under Presidential Decree 626 administered by the Employees Compensation Commission (ECC). The total monthly employer remittance per employee is therefore: Employee Share + Employer Share + EC Contribution.
Employers must remit SSS contributions for each pay period on or before the deadlines specified in the SSS Contribution Payment Schedule based on the 10th digit of the employer's SSS number (typically between the 10th and last day of the following month). Late remittances are subject to a 3% per month penalty under Section 22(a) of RA 11199. Employers who fail to register their employees with the SSS, fail to remit contributions, or underdeclare monthly compensation are liable for the unremitted contributions, penalties, and damages under Section 24 of RA 11199, and may face criminal prosecution under Section 28.
The legal framework governing the SSS Contribution Remittance Form (Philippines) in Philippines draws on several key statutes and regulatory bodies. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Parties executing a SSS Contribution Remittance Form (Philippines) in Philippines should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Local Government Code (RA 7160) sets the foundational requirements.
When Do You Need a SSS Contribution Remittance Form (Philippines)?
An SSS Contribution Remittance Form is needed in the Philippines in the following situations.
An SSS Contribution Remittance Form is required each month when the employer prepares the SSS contribution payroll deductions and employer share for all covered employees, prior to uploading the contribution data through the My.SSS employer portal or submitting the R-5 Collection List to an SSS-accredited bank.
An SSS Contribution Remittance Form is needed when an employer hires a new employee and must register the employee with the SSS using the SSS Form R-1A (Employment Report) and begin remitting contributions from the first month of employment.
An SSS Contribution Remittance Form is required when an employee claims an SSS benefit — such as sickness benefit (SSS Form BPN-105), maternity benefit (SSS Form MAT-1), disability benefit, or retirement benefit — and the SSS verifies the employer's contribution record to confirm the employee meets the minimum contribution requirements for the benefit.
An SSS Contribution Remittance Form is needed when an employer undergoes a DOLE compliance inspection under Department Order No. 183-17, which includes verification of SSS, PhilHealth, and Pag-IBIG remittance compliance as part of the mandatory benefits inspection.
An SSS Contribution Remittance Form is required when reconciling payroll records at year-end to confirm all SSS contributions have been accurately computed, deducted, and remitted, and to support the preparation of BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld), which must reflect SSS deductions as allowable deductions.
Parties in Philippines should prepare a SSS Contribution Remittance Form (Philippines) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.
What to Include in Your SSS Contribution Remittance Form (Philippines)
A valid Philippines SSS Contribution Remittance Form contains the following essential elements under Republic Act 11199 (Social Security Act of 2018) and SSS Circular No. 2023-010.
Employer Information: The employer's 13-digit SSS employer number, company name, and business address as registered with the Social Security System. For corporations registered under the Revised Corporation Code (RA 11232), the name must match the Securities and Exchange Commission (SEC) registration. For sole proprietors, it must match the DTI Business Name Certificate.
Contribution Period: The specific month and year for which contributions are being computed and remitted. Late remittance beyond the SSS Contribution Payment Schedule deadline triggers a 3% per month penalty under Section 22(a) of RA 11199, which accrues monthly until full payment.
Employee Contribution Schedule: For each covered employee — full legal name, SSS number (10-digit), monthly compensation, applicable monthly salary credit (MSC) from the SSS Contribution Table (minimum PHP 5,000, maximum PHP 35,000 for 2025), employee share (5% of MSC for 2025), employer share (10% of MSC for 2025), and Employee Compensation (EC) contribution (PHP 10 for MSC below PHP 14,750; PHP 30 for MSC at PHP 14,750 and above). EC contributions fund the State Insurance Fund administered by the Employees Compensation Commission (ECC) under Presidential Decree 626 for work-related injury and illness benefits. The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) Department Order No. 183-17 require accurate records of all mandatory benefit deductions.
Total Remittance: The sum of all employee shares, employer shares, and EC contributions for all covered employees in the contribution period, payable through My.SSS portal or to an SSS-accredited collecting bank.
Payment Deadline: The SSS contribution payment deadline based on the 10th digit of the employer's SSS number, per the SSS Contribution Payment Schedule. Deadlines range from the 10th to the last working day of the following month.
Remittance Reference: My.SSS Electronic Remittance System transaction reference number, or R-5 Collection List serial number and bank payment receipt number, for audit trail, reconciliation with SSS Employer's Statement of Account (ESOA), and BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) preparation. The Bureau of Internal Revenue (BIR) requires SSS contributions to be reported as allowable deductions in annual tax filings.
New Employee Reporting: For newly hired employees, reference to SSS Form R-1A (Employment Report) filed with the SSS within 30 days of hiring as required by Section 24(a) of RA 11199, to create or update the employee's SSS membership record.
Penalty Computation: If remittance is overdue, a computation of the 3% per month penalty on the unremitted amount under Section 22(a) of RA 11199, and any damages under Section 24, for inclusion in the late payment remittance. Criminal liability under Section 28 of RA 11199 may attach to willful non-remittance.
Year-End Reconciliation: At year-end, total SSS contributions must be reconciled against the SSS Employer's Statement of Account to confirm accurate remittance. The Bureau of Internal Revenue (BIR) requires SSS deductions to be reflected in BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) as allowable deductions. DOLE Department Order No. 183-17 compliance inspections verify SSS, PhilHealth, and Pag-IBIG records together. The Data Privacy Act of 2012 (RA 10173) administered by the National Privacy Commission (NPC) requires a lawful basis for processing employees' personal data — including name, SSS number, and salary — contained in the remittance form. Forms-legal.com provides this SSS Contribution Remittance Form (Philippines) template as a starting point for Philippine employer compliance documentation.
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Forms Legal. (2026). SSS Contribution Remittance Form (Philippines) (Philippines) [Legal document template]. Forms Legal. https://forms-legal.com/philippines/government/social-security/sss-contribution-form-philippines
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title = {SSS Contribution Remittance Form (Philippines) (Philippines)},
year = {2026},
howpublished = {\url{https://forms-legal.com/philippines/government/social-security/sss-contribution-form-philippines}},
note = {Free legal document template. Based on Local Government Code (RA 7160)}
}Frequently Asked Questions
Under Republic Act 11199 (Social Security Act of 2018), the total SSS contribution rate effective January 2025 is 15% of the monthly salary credit (MSC): employee share of 5% and employer share of 10%. The monthly salary credit ranges from a minimum of PHP 5,000 to a maximum of PHP 35,000. At the maximum MSC of PHP 35,000, the monthly contributions are: employee share PHP 1,750, employer share PHP 3,500. In addition, the employer must remit the Employee Compensation (EC) contribution of PHP 10 per month for employees with MSC below PHP 14,750, and PHP 30 per month for those with MSC at PHP 14,750 or above, funding the State Insurance Fund under PD 626 administered by the Employees Compensation Commission. The 15% rate in 2025 represents the final tranche of the contribution-rate increases mandated by the RA 11199 contribution schedule.
Under Section 22(a) of Republic Act 11199 (Social Security Act of 2018), employers who fail to remit SSS contributions on or before the applicable deadline are liable for a penalty of 3% per month on the amount due, computed from the date the contribution became due until the date of full payment. This penalty accrues monthly and can become substantial over time for delinquent employers. In addition to the monthly penalty, employers who knowingly and willfully fail to register employees or remit contributions commit a criminal offense under Section 28 of RA 11199, punishable by imprisonment of not less than six years and one day and not more than twelve years, or a fine of not less than PHP 5,000 nor more than PHP 20,000, or both, at the discretion of the court. The SSS may also file civil cases for collection of unremitted contributions and penalties.
Employees covered by the SSS under Republic Act 11199 (Social Security Act of 2018) are entitled to benefits subject to minimum contribution requirements. Sickness benefit (SSS Form BPN-105) provides 90% of the average daily salary credit for confinement of at least four days — requiring at least three monthly contributions in the 12 months before the semester of sickness. Maternity benefit under RA 11210 (Expanded Maternity Leave Law) pays 100% of average daily salary credit for 105 days (normal delivery) or 60 days (miscarriage), plus 15 additional days for solo mothers under RA 8972. Disability benefit provides monthly pension or lump sum for permanent total or partial disability. Retirement benefit is available at age 60 (optional) or 65 (mandatory) with at least 120 monthly contributions. Death and funeral benefits are paid to primary or secondary beneficiaries. The Employees Compensation Commission (ECC) administers separate work-related injury and illness benefits funded by EC contributions under Presidential Decree 626. Regular and accurate employer remittance is the prerequisite for all these benefits — employees of delinquent employers may be denied benefits until the SSS recovers unremitted contributions under Section 24 of RA 11199.
Private-sector employers in the Philippines must register with the Social Security System (SSS) before hiring their first employee, as required by Section 24(a) of Republic Act 11199 (Social Security Act of 2018). Registration is completed by submitting the SSS Employer Registration Form (R-1) at the nearest SSS branch, together with supporting documents: the DTI Certificate of Business Name Registration (sole proprietors), Securities and Exchange Commission (SEC) Certificate of Incorporation under the Revised Corporation Code (RA 11232) (corporations), or Cooperative Development Authority (CDA) certificate (cooperatives). The employer is issued a 13-digit SSS Employer Number upon registration, which is used for all contribution remittances and employee reporting. For each new employee, the employer must file SSS Form R-1A (Employment Report) within 30 days of hiring to create or update the employee's SSS membership record. Employers who fail to register or report new employees are liable for unremitted contributions, 3% monthly penalties under Section 22(a) of RA 11199, and criminal prosecution under Section 28. The Bureau of Internal Revenue (BIR) also requires SSS employer registration as part of mandatory benefits compliance documentation for BIR Form 2316 annual tax filings. DOLE Department Order No. 183-17 compliance inspections verify SSS, PhilHealth, and Pag-IBIG registration and remittance records.
The SSS Contribution Table is the official schedule published by the Social Security System that maps an employee's actual monthly compensation to the corresponding monthly salary credit (MSC) and the resulting employee and employer contribution amounts under Republic Act 11199 (Social Security Act of 2018), effective January 2025. The MSC is not the employee's exact salary but a standardized bracket from the SSS Contribution Table — the minimum MSC is PHP 5,000 and the maximum MSC is PHP 35,000 for 2025. For the 2025 contribution schedule, the total contribution rate is 15% of MSC: employee share of 5% and employer share of 10%. At the maximum MSC of PHP 35,000, the employee contributes PHP 1,750 and the employer contributes PHP 3,500 per month. The Employee Compensation (EC) contribution — PHP 10 for MSC below PHP 14,750 and PHP 30 for MSC at PHP 14,750 and above — is added to the employer's monthly remittance to fund the State Insurance Fund under Presidential Decree 626 administered by the Employees Compensation Commission (ECC). The 15% rate in 2025 is the final tranche of the increases scheduled under RA 11199; employers must update their SSS contribution computations each January when new SSS Circulars take effect. The Bureau of Internal Revenue (BIR) requires that SSS deductions align with the official SSS Contribution Table for purposes of BIR Form 2316 allowable deduction reporting.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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