PHSalaryCalculator

Official 2026 Rates
✓ 2026 rate: 15% · updated 2026-10-17

SSS Contribution Calculator 2026

Quick answer: your SSS contribution is 15% of your Monthly Salary Credit (MSC). Employees pay 5% and the employer 10%. Voluntary, self-employed, OFW and non-working-spouse members pay the full 15%.

Pick your member type below. Prefer to look your salary up in a list? Open the SSS contribution table 2026.

Your details

Your SSS Contribution

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Enter your salary to see your SSS contribution

Want to see every salary bracket at a glance?

View the SSS contribution table 2026

Choose your MSC for a target pension

Voluntary, self-employed and OFW members decide their own MSC. Tell us the basic monthly pension you are aiming for and how many years you can still contribute, and we show the MSC you need and what it costs. Uses the three official pension formulas.

Caveat: SSS averages your salary credits (the higher of the last 60 months or all months), so raising your MSC today moves your AMSC gradually. The amount shown is the AMSC you need at retirement. Uses the member type selected above for the monthly cost.

How your SSS contribution is computed

The 2026 rate is 15% of your Monthly Salary Credit (MSC), the final step of the increases under the Social Security Act of 2018 (RA 11199). It always works in four steps:

1

Find your MSC

Employees: your pay is rounded to the nearest ₱500 bracket between ₱5,000 and ₱35,000 (₱20,300 sits in the ₱20,500 MSC). Self-paying members choose it. Land-based OFWs start at ₱8,000; kasambahay at ₱1,000.

2

Apply the 15% rate

Employees: 5% from you, 10% from your employer. Everyone else pays the full 15%.

3

Split into regular SS and MPF (WISP)

The part of the MSC up to ₱20,000 funds your regular SS benefits. Any MSC above ₱20,000 (up to ₱35,000) goes to your Mandatory Provident Fund.

4

Add Employees' Compensation (EC)

₱10 if the MSC is below ₱15,000, otherwise ₱30. Employers pay it for employees; self-employed members pay it themselves. Voluntary, non-working spouse and OFW members pay no EC.

Worked example: ₱20,000 a month

A ₱20,000 income lands exactly on the ₱20,000 MSC bracket. Here is what each member type pays.

Member typeMember paysEmployer paysTotal to SSS
Employed₱1,000₱2,030₱3,030
Self-employed (EC included)₱3,030–₱3,030
Voluntary / non-working spouse / OFW₱3,000–₱3,000
An employee only sees the ₱1,000 leave the payslip. The employer's ₱2,030 is paid on top of the salary. Going freelance or voluntary multiplies your own cost by three because you also take over the employer's 10%.

SSS contribution at common salaries (2026)

Employed members. Your monthly deduction is the employee share; the rest is paid by your employer.

SalaryMSCYou payEmployerTotal
₱10,000₱10,000₱500₱1,010₱1,510
₱15,000₱15,000₱750₱1,530₱2,280
₱20,000₱20,000₱1,000₱2,030₱3,030
₱25,000₱25,000₱1,250₱2,530₱3,780
₱30,000₱30,000₱1,500₱3,030₱4,530
₱35,000 and up₱35,000₱1,750₱3,530₱5,280

The employee share stops at ₱1,750 because ₱35,000 is the highest MSC. Need every bracket, the MPF split and the employer EC column? See the full SSS contribution table.

Common SSS questions, answered plainly

"Why is my SSS deduction different from my officemate's?"

It follows your MSC bracket, not your exact salary. Once you both reach the ₱35,000 ceiling you pay the same ₱1,750. Below it, every ₱500 bracket changes the amount.

"Is the employer share deducted from me too?"

No. You only pay the 5% employee share. The 10% employer share and EC are paid on top of your salary.

"I'm now freelancing. What changes?"

Register as self-employed and you pay the full 15% plus EC on the MSC you declare. At ₱20,000 that is ₱3,030 instead of ₱1,000, but your pension, sickness and maternity protection keep running. If you stop earning altogether you can switch to voluntary membership.

"Can I pay for a month I missed?"

Self-employed, voluntary and non-working-spouse members can only pay prospectively. Months without a posted contribution become gaps and back payment is not allowed.

Frequently Asked Questions

How much is my monthly SSS contribution in 2026?
Your total SSS contribution is 15% of your Monthly Salary Credit (MSC). If you are employed, 5% comes out of your pay and 10% is paid by your employer. Example: with a ₱20,000 MSC you pay ₱1,000, your employer pays ₱2,030 (including ₱30 EC) and ₱3,030 goes to SSS.
How much should a voluntary member pay?
Voluntary members pay the full 15% themselves and can choose any MSC from ₱5,000 to ₱35,000. At ₱20,000 that is ₱3,000 a month, and at the ₱35,000 maximum it is ₱5,250. There is no EC for voluntary members.
How much does a self-employed member pay, and is EC included?
Self-employed members pay the full 15% plus Employees' Compensation (EC) of ₱10 (MSC below ₱15,000) or ₱30. At a ₱20,000 MSC that is ₱3,030 a month; at the maximum MSC it is ₱5,280. SSS has covered self-employed members under the EC program since September 2020.
How much do OFWs pay to SSS?
Land-based OFWs pay the full 15% and cannot choose an MSC below ₱8,000, which means at least ₱1,200 a month. At the maximum MSC it is ₱5,250. Sea-based OFWs are treated as employees: their manning agency deducts the employee share and pays the employer share. Details on the OFW contribution table.
How much does a kasambahay pay?
Under Circular 2024-007, the household employer pays the entire contribution plus EC while the MSC is below ₱5,000, so the kasambahay pays nothing. From a ₱5,000 MSC the usual split applies: the kasambahay pays 5% and the household employer pays 10% plus EC.
How is the contribution of a non-working spouse computed?
A non-working spouse pays the full 15% on an MSC based on 50% of the working spouse's declared monthly income. If half of that income does not match a bracket exactly, SSS uses the next higher MSC. Example: a spouse earning ₱15,100 gives ₱7,550, so the MSC is ₱8,000 and the contribution is ₱1,200 a month. The calculator does this when you pick "Non-working spouse".
What is the MSC and how is it chosen?
The Monthly Salary Credit is the bracketed income figure on which contributions and benefits are based. In 2026 it runs from ₱5,000 to ₱35,000 in ₱500 steps. For employees SSS maps your pay to the nearest bracket. Self-employed, voluntary and OFW members choose their own MSC; those below age 55 can change it freely, while from age 55 an increase is limited to one bracket once a year.
What is MPF / WISP and is it extra?
It is not extra. For an MSC above ₱20,000, the part of the 15% that falls on the excess is credited to your Mandatory Provident Fund (MPF) under the Workers' Investment and Savings Program. Employed members split it 5% / 10% as usual. Self-paying members pay it all. Your pension itself is computed only on the regular SS part, up to ₱20,000.
Which MSC should I choose to get a bigger pension?
A higher MSC raises your average monthly salary credit (AMSC), which drives the pension. Because SSS averages the last 60 months and caps the pension AMSC at ₱20,000, the most useful MSC for pension purposes is ₱20,000. Anything above that fills your MPF account instead. Use the "choose your MSC" section on this page or the SSS pension calculator to see the target pension for your years of service.

Related SSS calculators and tables

SSS Contribution Table 2026 Every salary bracket for employed members SSS Voluntary & Self-Employed Table Voluntary, self-employed and non-working spouse SSS OFW Contribution Table Land-based OFW schedule, ₱8,000 minimum MSC SSS Pension Calculator Estimate your retirement pension SSS Maternity Benefit Calculator Your maternity cash benefit SSS Salary Loan Calculator Loanable amount, amortization and net proceeds

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