SSS coverage is COMPULSORY for:

Employees (EE) from the private sector, including Kasambahay or domestic workers, who are not over sixty (60) years of age;

Self-employed (SE) who is any person whose income is not derived from employment and not over sixty (60) years of age; and

Overseas Filipino Workers (OFWs), whether sea-based or land-based, who are not over sixty (60) years of age. 

If one is both an employee covered by the SSS and a self-employed person, he/she shall pay contributions under both status and coverage.  Provided, however, that when the combined contributions paid to the SSS as a regular employee and as a self-employed member exceed the maximum contributions based on the highest monthly salary credit prevailing at the time of simultaneous coverage, the excess shall be refunded accordingly to the member.  Provided further, that the excess contributions to be refunded shall come from the self-employed contributions.

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