If you hire even one employee, you register as an employer with SSS. Coverage starts on your first day of operation. Register online through the Central Business Portal at business.gov.ph, which no longer needs Form R-1 and supporting documents, or over the counter at an SSS branch. Report each worker within 30 days of hiring. From January 2025, the contribution rate is 15% of the monthly salary credit.[1,2]
When you must register
SSS says an employer's coverage takes effect on the first day of its operation. As an employer, you require your employees to register with SSS and give you their SS numbers, and you report them for coverage within 30 days from their hiring date.[1]
Example: a carinderia in Las Piñas hires a cook on 1 March 2027. The owner should already be registered as an employer and must report the cook to SSS by 31 March 2027, then start remitting contributions for March.[1]
Registering online or at a branch
SSS states that employer registration is now made through the Central Business Portal, and employers registered there no longer submit Form R-1 and supporting documents. Registration through the portal is not mandatory; you may still register manually at SSS branches.[1]
- Sign up on the Central Business PortalGo to business.gov.ph, create an account and register your business as an employer. The portal shares your registration with SSS.
- Complete My.SSS employer accessWatch for SSS's email and finish the employer web registration in My.SSS from the link it sends.
- Or go over the counterIf you prefer, register at an SSS branch with Form R-1 (Employer Registration) and your business documents.
- Report your employeesReport each worker within 30 days of hiring through the portal or My.SSS, or on the Employment Report, Form R-1A.
- Remit every monthDeduct the employee share from pay, add your employer share and the EC contribution, and pay using a Payment Reference Number generated in My.SSS.
How much you contribute
Under SSS Circular 2024-006, from January 2025 the contribution rate is 15%, the minimum monthly salary credit is ₱5,000 and the maximum is ₱35,000. For the lowest bracket (pay below ₱5,250), the employer pays ₱510 (₱500 plus ₱10 EC) and the employee pays ₱250, a total of ₱760. For the top bracket (₱34,750 and over), the employer pays ₱3,530 and the employee ₱1,750, a total of ₱5,280.[2]
For pay in between, look up the bracket in the SSS contribution table. The employer always pays the larger share, so budget roughly two-thirds of the total as your cost on top of salary.
Late payments and changes
Unpaid or late contributions accrue penalties of 2% per month. Changes in employer data or business status are reported on SSS Form R-8, the Employer Data Change Request. When an employee leaves or a new one joins, report it on the Employment Report, Form R-1A.[1]
Pay on time even in a slow month. A missed remittance does not go away. SSS says the employer is liable for the unpaid contributions, a 2% monthly penalty until they are fully paid, and damages. Your employee stays entitled to SSS benefits even if you fail to remit.[1]
SSS contributions from January 2025: lowest and highest brackets
| Monthly pay | Employer (incl. EC) | Employee | Total |
|---|---|---|---|
| Below ₱5,250 | ₱510 | ₱250 | ₱760 |
| ₱34,750 and over | ₱3,530 | ₱1,750 | ₱5,280 |
Before your first payday
- Register as an employer on business.gov.ph or at an SSS branch
- Finish your My.SSS employer account from the emailed link
- Get each worker's SS number
- Report each worker within 30 days of hiring
- Look up each worker's bracket in the SSS table
- Generate a PRN and remit every month
Questions people ask
- Do I need SSS if I have only one helper?
- Yes. SSS coverage of an employer takes effect on the first day of operation, and you must report employees within 30 days from hiring.
- Is the Central Business Portal required?
- No. SSS says registration through the portal is not mandatory and you may still register over the counter at a branch.
- What is the SSS contribution rate?
- 15% of the monthly salary credit from January 2025, with salary credits from ₱5,000 to ₱35,000.
- What is the penalty for late SSS payments?
- Unpaid contributions accrue penalties at 2% per month.
Sources
Checked 13 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- Employer (ER) · Social Security System
- Circular No. 2024-006: Schedule of SSS Contributions Effective January 2025 · Social Security System · 19 December 2024
