2023 SSS, Philhealth, and Pag-ibig Contribution for Self-employed and Freelancers
As defined by Philippine Statistics Authority (PSA), “Self-employed” individuals are those “persons who operate their own businesses or trades and do not employ paid workers in the conduct of their economic activities. This category includes workers who worked purely on commission basis and who may not have regular working hours”. It may include professionals, entrepreneurs, freelancers, and other individuals considered as self-employed members.
If you belong to the above-mentioned category, the following are your monthly contribution guidance for 2023.
SSS Contribution
On December 13, 2022, the Social Security System (SSS) published the SSS Circular No. 2022-034 announcing the increase of social security (SS) contribution rate to 14% starting the month of January 2023 per SSC Resolution No. 751-s 2022 dated November 25, 2022. Here is the updated table:
|
RANGE OF COMPENSATION
|
MONTHLY SALARY CREDIT | AMOUNT OF CONTRIBUTION | |||||
| REGULAR SS |
WISP
|
TOTAL
|
REGULAR SS
|
EC
|
WISP
|
TOTAL
|
|
| EC | |||||||
| Below 4,250 | ₱4,000 | – | ₱4,000 | ₱560 | ₱10 | – | ₱570 |
| ₱4,250 – 3,749.99 | ₱4,500 | – | ₱4,500 | ₱630 | ₱10 | – | ₱640 |
| ₱4,750 – 5,249.99 | ₱5,000 | – | ₱5,000 | ₱700 | ₱10 | – | ₱710 |
| ₱5,250 – 5,749.99 | ₱5,500 | – | ₱5,500 | ₱770 | ₱10 | – | ₱780 |
| ₱5,750 – 6,249.99 | ₱6,000 | – | ₱6,000 | ₱840 | ₱10 | – | ₱850 |
| ₱6,250 – 6,749.99 | ₱6,500 | – | ₱6,500 | ₱910 | ₱10 | – | ₱920 |
| ₱6,750 – 7,249.99 | ₱7,000 | – | ₱7,000 | ₱980 | ₱10 | – | ₱990 |
| ₱7,250 – 7,749.99 | ₱7,500 | – | ₱7,500 | ₱1,050 | ₱10 | – | ₱1,060 |
| ₱7,750 – 8,249.99 | ₱8,000 | – | ₱7,000 | ₱1,120 | ₱10 | – | ₱1,130 |
| ₱8,250 – 8,749.99 | ₱8,500 | – | ₱7,500 | ₱1,190 | ₱10 | – | ₱1,200 |
| ₱8,750 – 9,249.99 | ₱9,000 | – | ₱8,000 | ₱1,260 | ₱10 | – | ₱1,270 |
| ₱9,250 – 9,749.99 | ₱9,500 | – | ₱8,500 | ₱1,330 | ₱10 | – | ₱1,340 |
| ₱9,750 – 10,249.99 | ₱10,000 | – | ₱10,000 | ₱1,400 | ₱10 | – | ₱1,410 |
| ₱10,250 – 10,749.99 | ₱10,500 | – | ₱10,500 | ₱1,470 | ₱10 | – | ₱1,480 |
| ₱10,750 – 11,249.99 | ₱11,000 | – | ₱11,000 | ₱1,540 | ₱10 | – | ₱1,550 |
| ₱11,250 – 11,749.99 | ₱11,500 | – | ₱11,500 | ₱1,610 | ₱10 | – | ₱1,620 |
| ₱11,750 – 12,249.99 | ₱12,000 | – | ₱12,000 | ₱1,680 | ₱10 | – | ₱1,690 |
| ₱12,250 – 12,749.99 | ₱12,500 | – | ₱12,500 | ₱1,750 | ₱10 | – | ₱1,760 |
| ₱12,750 – 13,249.99 | ₱13,000 | – | ₱13,000 | ₱1,820 | ₱10 | – | ₱1,830 |
| ₱13,250 – 13,749.99 | ₱13,500 | – | ₱13,500 | ₱1,890 | ₱10 | – | ₱1,900 |
| ₱13,750 – 14,249.99 | ₱14,000 | – | ₱14,000 | ₱1,960 | ₱10 | – | ₱1,970 |
| ₱14,250 – 14,749.99 | ₱14,500 | – | ₱14,500 | ₱2,030 | ₱10 | – | ₱2,040 |
| ₱14,750 – 15,249.99 | ₱15,000 | – | ₱15,000 | ₱2,100 | ₱30 | – | ₱2,130 |
| ₱15,250 – 15,749.99 | ₱15,500 | – | ₱15,500 | ₱2,170 | ₱30 | – | ₱2,200 |
| ₱15,750 – 16,249.99 | ₱16,000 | – | ₱16,000 | ₱2,240 | ₱30 | – | ₱2,270 |
| ₱16,250 – 16,749.99 | ₱16,500 | – | ₱16,500 | ₱2,310 | ₱30 | – | ₱2,340 |
| ₱16,750 – 17,249.99 | ₱17,000 | – | ₱17,000 | ₱2,380 | ₱30 | – | ₱2,410 |
| ₱17,250 – 17,749.99 | ₱17,500 | – | ₱17,500 | ₱2,450 | ₱30 | – | ₱2,480 |
| ₱17,750 – 18,249.99 | ₱18,000 | – | ₱18,000 | ₱2,520 | ₱30 | – | ₱2,550 |
| ₱18,250 – 18,749.99 | ₱18,500 | – | ₱18,500 | ₱2,590 | ₱30 | – | ₱2,620 |
| ₱18,750 – 19,249.99 | ₱19,000 | – | ₱19,000 | ₱2,660 | ₱30 | – | ₱2,690 |
| ₱19,250 – 19,749.99 | ₱19,500 | – | ₱19,500 | ₱2,730 | ₱30 | – | ₱2,760 |
| ₱19,750 – 20,249.99 | ₱20,000 | – | ₱20,000 | ₱2,800 | ₱30 | – | ₱2,830 |
| ₱20,250 – 20,749.99 | ₱20,000 | ₱500 | ₱20,500 | ₱2,800 | ₱30 | ₱70 | ₱2,900 |
| ₱20,750 – 21,249.99 | ₱20,000 | ₱1,000 | ₱21,000 | ₱2,800 | ₱30 | ₱140 | ₱2,970 |
| ₱21,250 – 21,749.99 | ₱20,000 | ₱1,500 | ₱21,500 | ₱2,800 | ₱30 | ₱210 | ₱3,040 |
| ₱21,750 – 22,249.99 | ₱20,000 | ₱2,000 | ₱22,000 | ₱2,800 | ₱30 | ₱280 | ₱3,110 |
| ₱22,250 – 22,749.99 | ₱20,000 | ₱2,500 | ₱22,500 | ₱2,800 | ₱30 | ₱350 | ₱3,180 |
| ₱22,750 – 23,249.99 | ₱20,000 | ₱3,000 | ₱23,000 | ₱2,800 | ₱30 | ₱420 | ₱3,250 |
| ₱23,250 – 23,749.99 | ₱20,000 | ₱3,500 | ₱23,500 | ₱2,800 | ₱30 | ₱490 | ₱3,320 |
| ₱23,750 – 24,249.99 | ₱20,000 | ₱4,000 | ₱24,000 | ₱2,800 | ₱30 | ₱560 | ₱3,390 |
| ₱24,250 – 24,749.99 | ₱20,000 | ₱4,500 | ₱24,500 | ₱2,800 | ₱30 | ₱630 | ₱3,460 |
| ₱24,750 – 25,249.99 | ₱20,000 | ₱5,000 | ₱25,000 | ₱2,800 | ₱30 | ₱700 | ₱3,530 |
| ₱25,250 – 25,749.99 | ₱20,000 | ₱5,500 | ₱25,500 | ₱2,800 | ₱30 | ₱770 | ₱3,600 |
| ₱25,750 – 26,249.99 | ₱20,000 | ₱6,000 | ₱26,000 | ₱2,800 | ₱30 | ₱840 | ₱3,670 |
| ₱26,250 – 26,749.99 | ₱20,000 | ₱6,500 | ₱26,500 | ₱2,800 | ₱30 | ₱910 | ₱3,740 |
| ₱26,750 – 27,249.99 | ₱20,000 | ₱7,000 | ₱27,000 | ₱2,800 | ₱30 | ₱980 | ₱3,810 |
| ₱27,250 – 27,749.99 | ₱20,000 | ₱7,500 | ₱27,500 | ₱2,800 | ₱30 | ₱1,050 | ₱3,880 |
| ₱27,750 – 28,249.99 | ₱20,000 | ₱8,000 | ₱28,000 | ₱2,800 | ₱30 | ₱1,120 | ₱3,950 |
| ₱28,250 – 28,749.99 | ₱20,000 | ₱8,500 | ₱28,500 | ₱2,800 | ₱30 | ₱1,190 | ₱4,020 |
| ₱28,750 – 29,249.99 | ₱20,000 | ₱9,000 | ₱29,000 | ₱2,800 | ₱30 | ₱1,260 | ₱4,090 |
| ₱29,250 – 29,749.99 | ₱20,000 | ₱9,500 | ₱29,500 | ₱2,800 | ₱30 | ₱1,330 | ₱4,160 |
| ₱29,750 – Over | ₱20,000 | ₱10,000 | ₱30,000 | ₱2,800 | ₱30 | ₱1,400 | ₱4,230 |
Source: SSS Official website
Here is a suggested SSS Payment link. You may log in and generate your PRN to be able to access the payment facility.
Philhealth Contribution
President Ferdinand Marcos Jr. ordered the Philhealth Health Insurance Corporation (PHIC) to suspend the increase of premium rate and income ceiling for 2023 on January 2, 2023. Due to this suspension, you may still use the PHIC table for 2022.
| MONTHLY BASIC SALARY | PREMIUM RATE | MONTHLY PREMIUM |
| ₱10,000 |
4%
|
₱400 |
| ₱10,000.01 to ₱79,999.99 | ₱400 to ₱3,200 | |
| ₱80,000 | ₱3,200 |
Source: Philhealth official website – CURRENT
| MONTHLY BASIC SALARY | PREMIUM RATE | MONTHLY PREMIUM |
| ₱10,000 |
4.50%
|
₱450 |
| ₱10,000.01 to ₱89,999.99 | ₱450 to ₱4,050 | |
| ₱90,000 | ₱4,050 |
Source: Philhealth official website – SUSPENDED
Here is a suggested Philhealth Payment Link. You may log in and generate your SPA to be able to access the payment facility.
Pag-ibig Contribution
The Home Development Mutual Fund (HDMF), or Pag-IBIG Fund scheduled contribution hike will push through starting January 2023 after it was postponed last 2022 due to the COVID-19 pandemic. From ₱100 the previous year, the current mandatory maximum monthly contribution will increase to ₱150.
| MONTHLY INCOME | PREMIUM RATE |
| ₱1,000 – ₱1,499.99 | 1% |
| ₱1,500 to ₱4,999.99 | 2% |
| ₱5,000 and above | 3% |
Here is a suggested Pag-ibig / HDMF payment link. You may input your Pag-IBIG MID No. (member ID), verify, and pay via Gcash channel.
