How to Settle Your SSS Contribution Underpayments

If you paid your SSS contributions one year or more in advance,
or if you've been paying your SSS monthly contributions at the old rates
because you did not know that the monthly contributions have increased
since April 2019, then you need to pay your Underpayments
so that your monthly contributions will be properly credited and posted.

Check the New Table of SSS Contributions,
and then compute your monthly Underpayment.

You've been paying 1,540 pesos every month since January.
If you check the New Table of SSS Contributions, you will see
that there's no longer 1,540 pesos in the table.

The next higher amount in the table is 1,595 pesos.
The difference between 1,540 pesos and 1,595 pesos is 55 pesos.

Your monthly Underpayment is 55 pesos.

If you paid 1,540 pesos from January to August, a period of 8 months,
then you will need to pay 55 pesos x 8 months = 440 pesos.

Use the SSS Contributions Payments Form when paying.

Remember to inform the SSS cashier that you are paying your Underpayments.

Bring a xerox copy of your previous payment receipts in case the cashier needs to see them or needs to attach them to the new receipts.


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  2. How about if the SOA for our underpayment is more than 16-19 years and only now they are collecting us for the underpayment. Are we still liable to pay for the underpayment?