SSS contributions, R-3, R-5 and loan schedules
How SSS contributions are computed, and how to prepare the R-3, R-5 and SSS loan collection schedule from posted payroll.
How contributions are computed
Payroll works out each employee's Monthly Salary Credit (MSC) from their compensation for the month, then applies the SSS schedule in force on the pay date. From January 2025 (SSS Circular 2024-006):
- 15% of MSC: employee 5%, employer 10%, MSC from ₱5,000 to ₱35,000 in ₱500 steps.
- EC (employer only): ₱10 below ₱15,000 MSC, ₱30 from ₱15,000.
- The part of the MSC above ₱20,000 goes to the MPF (WISP). It's inside the 15%, not on top.
Payrolls paid in 2023–2024 use the 14% schedule of that time. See Statutory rates and updates.
Two cutoffs a month: the first cutoff deducts half of the estimate. The month-end cutoff settles the month to the exact SSS table on the month's actual pay, so the month's total always matches the table. If pay is too low to cover the deduction, the unpaid part is carried as arrears and collected later.
Reports
| Report | Where | What it is |
|---|---|---|
| R-3 (quarterly) | HR › Compliance & Reports › SSS Form R-3 | Contribution list in the paper R-3 layout, with MPF columns. PDF and CSV. |
| R-5 (monthly) | SSS R-5 Monthly Payment Summary | Employee, employer, EC and total due for the month, what you've recorded as paid, and the balance. It warns about missing SSS numbers or employer ID. |
| Loan schedule | SSS Loan Collection Schedule | SSS salary and calamity loan deductions from posted payroll, per employee. |
These are preparation reports. Generate the PRN and submit the contribution and loan collection lists in My.SSS. Godo doesn't send anything to SSS.
Before you pay
- Run Employee Data Check for missing SSS numbers.
- Compare the R-5 total with your payroll register.
- After paying, record it under Contribution Remittances.