How do I install the Ph Sss Philhealth skill?

Run npx skillmds@latest add openaccountants/ph-sss-philhealth in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the Ph Sss Philhealth skill do?

> Use this skill whenever asked about Philippine social security contributions for self-employed individuals. Trigger on phrases like "SSS contribution", "PhilHealth premium", "Pag-IBIG", "self-employed Philippines contributions", "HDMF", "voluntary SSS", "PhilHealth self-employed", "social contributions Philippines", "mandatory contributions freelancer Philippines", or any question about computing, paying, or filing SSS, PhilHealth, or Pag-IBIG as a self-employed worker in the Philippines. This skill covers the 2025 contribution tables, registration, payment methods, and deadlines. ALWAYS read this skill before advising on Philippine social insurance obligations. It is listed under AI & ML on SkillMD.

Is Ph Sss Philhealth safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Ph Sss Philhealth?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Ph Sss Philhealth free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published Ph Sss Philhealth?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Ph Sss Philhealth by openaccountants

Name: Ph Sss Philhealth
Author: openaccountants

Philippines SSS, PhilHealth & Pag-IBIG -- Self-Employed Skill v1.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 -- Quick Reference

Field	Value
Country	Philippines (Republika ng Pilipinas)
Coverage	SSS, PhilHealth, Pag-IBIG (HDMF)
Currency	PHP (Philippine Peso) only
Contribution period	Monthly
Primary legislation	RA 11199 (Social Security Act of 2018), RA 11223 (Universal Health Care Act), RA 9679 (HDMF Law)
Agencies	Social Security System (SSS), Philippine Health Insurance Corporation (PhilHealth), Home Development Mutual Fund (HDMF/Pag-IBIG)
SSS portal	my.sss.gov.ph
PhilHealth portal	memberinquiry.philhealth.gov.ph
Pag-IBIG portal	virtual.pagibigfund.gov.ph
Validated by	Pending — requires sign-off by a Philippine CPA or labour law practitioner
Skill version	1.0

2025 Contribution Summary (Self-Employed)

Agency	Rate	Basis	Min Monthly	Max Monthly	Payment
SSS	15% of MSC	Monthly Salary Credit (₱5,000--₱35,000)	₱750	₱5,250	Monthly
PhilHealth	5% of monthly income	Declared monthly income	₱500	₱5,000	Monthly
Pag-IBIG	₱200 (voluntary)	Fixed amount or up to ₱5,000	₱200	₱5,000	Monthly

Conservative Defaults

Ambiguity	Default
Unknown income for MSC	Declare at minimum MSC (₱5,000) until confirmed
Unknown PhilHealth income	Declare at minimum until income verified
Unknown Pag-IBIG membership	Assume not yet registered -- must register
Self-employed vs voluntary	Self-employed if active business; voluntary if no current income
Unknown employment history	Check SSS records for prior employment contributions

Section 2 -- SSS (Social Security System)

2.1 Legal Basis and Coverage

Item	Detail
Law	Republic Act No. 11199 (Social Security Act of 2018)
Effective date (2025 rates)	January 1, 2025 (SSS Circular No. 2024-006)
Who must register	Self-employed earning ≥₱1,000/month, professionals, sole proprietors, partners
Benefits	Retirement, disability, death, maternity, sickness, unemployment (involuntary separation)
Mandatory	YES for self-employed with income
Voluntary	Available for those without current income (OFWs, non-working spouse)

2.2 Contribution Rates (2025)

Year	Total Rate	Min MSC	Max MSC
2023	14%	₱4,000	₱30,000
2024	14%	₱4,000	₱30,000
2025	15%	₱5,000	₱35,000

Self-employed members pay the FULL 15% (no employer share).

2.3 MSC Contribution Table 2025 (Selected Brackets)

Range of Monthly Earnings (₱)	Monthly Salary Credit (₱)	Total Contribution (₱)
Below 5,250	5,000	750
5,250 -- 5,749.99	5,500	825
5,750 -- 6,249.99	6,000	900
6,250 -- 6,749.99	6,500	975
6,750 -- 7,249.99	7,000	1,050
7,250 -- 7,749.99	7,500	1,125
7,750 -- 8,249.99	8,000	1,200
8,750 -- 9,249.99	9,000	1,350
9,750 -- 10,249.99	10,000	1,500
11,750 -- 12,249.99	12,000	1,800
14,750 -- 15,249.99	15,000	2,250
19,750 -- 20,249.99	20,000	3,000
24,750 -- 25,249.99	25,000	3,750
29,750 -- 30,249.99	30,000	4,500
34,750 and above	35,000	5,250

2.4 Mandatory Provident Fund (MPF)

For earnings above ₱20,000 MSC, an additional MPF contribution applies:

MPF rate: 15% of MSC exceeding ₱20,000
Example: MSC ₱35,000 → MPF on ₱15,000 = ₱2,250
Total at max: ₱3,000 (Regular SS on ₱20,000) + ₱2,250 (MPF on ₱15,000) = ₱5,250

2.5 Payment Deadlines

Last digit of SSS number	Deadline (day of month following contribution month)
1 and 2	10th
3 and 4	15th
5 and 6	20th
7 and 8	25th
9 and 0	Last day

2.6 Payment Methods

SSS online (my.sss.gov.ph) via bank transfer
Over-the-counter at accredited banks (BDO, BPI, Landbank, etc.)
Payment centres (Bayad Center, SM Bills Payment, 7-Eleven)
GCash, Maya (PayMaya)
SSS Mobile App

2.7 Penalties for Late Payment

Infraction	Penalty
Late contribution	2% per month of unpaid amount
Non-registration	Criminal liability under RA 11199 Sec. 28(e)
Under-declaration of income	Back-payment of differential + 2%/month penalty

Section 3 -- PhilHealth (Philippine Health Insurance Corporation)

3.1 Legal Basis and Coverage

Item	Detail
Law	Republic Act No. 11223 (Universal Health Care Act of 2019)
Who must register	ALL Filipino citizens (mandatory universal coverage)
Classification	Self-employed: Direct Contributors (individually paying members)
Benefits	Inpatient, outpatient, Z-benefits (catastrophic), primary care
Mandatory	YES for all citizens and permanent residents

3.2 Contribution Rate (2025)

Item	Detail
Premium rate	5% of monthly basic salary/income
Employer/employee split (employed)	50/50 (2.5% each)
Self-employed	Pays FULL 5%
Income floor	₱10,000/month
Income ceiling	₱100,000/month
Minimum monthly premium	₱500 (5% × ₱10,000)
Maximum monthly premium	₱5,000 (5% × ₱100,000)

3.3 PhilHealth Premium Table 2025 (Self-Employed)

Monthly Income (₱)	Monthly Premium (₱)
₱10,000 and below	500
₱15,000	750
₱20,000	1,000
₱25,000	1,250
₱30,000	1,500
₱40,000	2,000
₱50,000	2,500
₱60,000	3,000
₱70,000	3,500
₱80,000	4,000
₱90,000	4,500
₱100,000 and above	5,000

3.4 Payment Schedule

Payment Frequency	Due Date
Monthly	Before the last day of the applicable month
Quarterly	Before the last day of the first month of the applicable quarter
Semi-annual	Before the last day of the first month of the applicable semester
Annual	Before the last day of January

3.5 Payment Methods

PhilHealth online (memberinquiry.philhealth.gov.ph)
Banks (Landbank, BDO, BPI, RCBC, UnionBank)
GCash, Maya
Bayad Center, SM Bills Payment
PhilHealth Local Health Insurance Offices (LHIOs)

3.6 Penalties

Infraction	Penalty
Late payment	2% per month of unpaid premium
Non-registration	Loss of benefits; back-payment required for reinstatement
Fraudulent claims	Criminal liability under RA 11223

Section 4 -- Pag-IBIG / HDMF (Home Development Mutual Fund)

4.1 Legal Basis and Coverage

Item	Detail
Law	Republic Act No. 9679 (Home Development Mutual Fund Law of 2009)
Agency	HDMF (Home Development Mutual Fund), commonly called Pag-IBIG Fund
Who must register	Employed (mandatory); self-employed (voluntary but strongly encouraged)
Benefits	Housing loan, multi-purpose loan, calamity loan, savings (with dividends)
Mandatory for self-employed	NO -- voluntary for self-employed and informal sector

4.2 Contribution Rates

Monthly Compensation	Employee Share	Employer Share	Total
≤₱1,500	1%	2%	3%
>₱1,500	2%	2%	4%
Self-employed	2% of declared income (min ₱200)	N/A	₱200 minimum

Self-employed contribution:

Minimum: ₱200/month
May voluntarily contribute up to ₱5,000/month
Higher contributions = higher savings + higher loan eligibility

4.3 Modified Pag-IBIG 2 (MP2) Savings

Feature	Detail
Minimum savings	₱500/month (or lump sum)
Term	5 years
Dividends	Tax-free; historically 6%--7% per annum
Withdrawal	After 5-year lock-in or upon qualified events
Additional benefit	Increases housing loan eligibility

4.4 Payment Schedule

Monthly contribution due by the 15th of the following month
Can pay quarterly, semi-annually, or annually in advance
Minimum 24 monthly contributions required for loan eligibility

4.5 Payment Methods

Pag-IBIG Virtual (virtual.pagibigfund.gov.ph)
Banks (BDO, BPI, Landbank, Metrobank)
GCash, Maya
Bayad Center, SM Bills Payment, 7-Eleven
Pag-IBIG Fund branches

Section 5 -- Registration Requirements

5.1 SSS Registration (Self-Employed)

Requirement	Detail
Form	SSS Form RS-1 (Self-Employed Registration)
Documents	Valid ID (2 government-issued), proof of income/business registration
Where	SSS branch or online (my.sss.gov.ph)
SSS Number	Issued upon registration; lifetime number
Income declaration	Must declare estimated monthly earnings
Change of MSC	Submit request at SSS branch or online to increase/decrease

5.2 PhilHealth Registration (Self-Employed)

Requirement	Detail
Form	PhilHealth Member Registration Form (PMRF)
Documents	Valid ID, proof of income, birth certificate (first-time)
Where	PhilHealth LHIO or online
PhilHealth Number	Issued upon registration; lifetime number
Income declaration	Self-declare monthly income for premium computation

5.3 Pag-IBIG Registration (Self-Employed/Voluntary)

Requirement	Detail
Form	HDMF Member's Data Form (MDF)
Documents	Valid ID, proof of income (if self-employed)
Where	Pag-IBIG branch or virtual.pagibigfund.gov.ph
Pag-IBIG MID Number	12-digit Member ID issued upon registration
Loyalty Card	Free Pag-IBIG Loyalty Card (UMID equivalent)

Section 6 -- Computation Examples

Example 1 -- Freelancer Earning ₱30,000/month

Agency	Basis	Rate	Monthly Contribution
SSS	MSC ₱30,000	15%	₱4,500
PhilHealth	Income ₱30,000	5%	₱1,500
Pag-IBIG	Minimum voluntary	Fixed	₱200
Total			₱6,200

Annual total: ₱6,200 × 12 = ₱74,400

Example 2 -- Freelancer Earning ₱15,000/month

Agency	Basis	Rate	Monthly Contribution
SSS	MSC ₱15,000	15%	₱2,250
PhilHealth	Income ₱15,000	5%	₱750
Pag-IBIG	Minimum voluntary	Fixed	₱200
Total			₱3,200

Annual total: ₱3,200 × 12 = ₱38,400

Example 3 -- Maximum Contributions

Agency	Basis	Rate	Monthly Contribution
SSS	MSC ₱35,000 (max)	15%	₱5,250
PhilHealth	Income ₱100,000+ (ceiling)	5%	₱5,000
Pag-IBIG	Maximum voluntary	Fixed	₱5,000
Total			₱15,250

Annual total: ₱15,250 × 12 = ₱183,000

Section 7 -- Tax Deductibility

Contribution	Tax Deductible?	Basis
SSS (self-employed)	YES	Deductible as business expense or premium payment
PhilHealth (self-employed)	YES	Deductible under NIRC Sec. 34(M)
Pag-IBIG (employee share)	YES	Up to ₱200/month for employed; full amount for self-employed
Pag-IBIG MP2	NO	Savings program, not a premium

Section 8 -- Edge Cases

8.1 Multiple Income Sources

If a person is both employed AND self-employed:

SSS: employer handles employed portion; self-employed contribution is separate
PhilHealth: only one membership -- employer deducts; no double contribution
Pag-IBIG: employer handles mandatory; may add voluntary on top

8.2 Overseas Filipino Workers (OFWs)

SSS: Voluntary member; can choose MSC ₱5,000--₱35,000
PhilHealth: OFW category; separate premium schedule
Pag-IBIG: Voluntary; same ₱200 minimum

8.3 Kasambahay (Domestic Workers)

SSS: Employer pays if salary ≤₱5,000; shared above
PhilHealth: Employer pays full premium if salary ≤₱5,000
Pag-IBIG: Employer pays if salary ≤₱5,000

8.4 Senior Citizens (60+)

SSS: Can continue voluntary contributions until retirement claim
PhilHealth: Lifetime member after 120 monthly contributions; no further payments needed
Pag-IBIG: May continue voluntary contributions; eligible for retirement claim after age 65

8.5 Gaps in Payment

Agency	Effect of Gap	Remedy
SSS	No benefit eligibility until minimum contributions met	Pay arrears with 2%/month penalty
PhilHealth	Benefits suspended after 9 months non-payment	Pay 3 months to reactivate (within qualifying period)
Pag-IBIG	Loan eligibility lost until 24 contributions met	Resume payments; no back-payment required

Section 9 -- Online Portal Reference

Portal	URL	Key Functions
My.SSS	my.sss.gov.ph	View contributions, generate PRN, file claims
PhilHealth Member	memberinquiry.philhealth.gov.ph	Check status, update info, print MDR
Pag-IBIG Virtual	virtual.pagibigfund.gov.ph	View savings, apply for loans, update info
SSS Mobile	SSS Mobile App (iOS/Android)	Same as My.SSS
BIR (for deductions)	bir.gov.ph	eFPS, annual ITR filing

Section 10 -- Reference Material

Topic	Reference
SSS contribution rates 2025	SSS Circular No. 2024-006 (December 19, 2024)
SSS law	Republic Act No. 11199 (Social Security Act of 2018)
SSS rate schedule (RA 11199)	Section 18-A (phased increase 2019--2025)
PhilHealth premium rate	RA 11223 Sec. 10; PhilHealth Circular 2024-0009
PhilHealth UHC	Republic Act No. 11223 (Universal Health Care Act of 2019)
Pag-IBIG law	Republic Act No. 9679 (HDMF Law of 2009)
Pag-IBIG contributions	HDMF Circular No. 274 (amended rates)
Tax deductibility	NIRC Sec. 34(M); RR 11-2018
BIR self-employed registration	BIR RR 7-2012

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, labour law practitioner, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

Ph Sss Philhealth

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