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

SSS Contribution Table 2026

Q: What is the SSS contribution rate in 2026?

The rate is 15% of the Monthly Salary Credit (MSC): 5% deducted from the employee and 10% paid by the employer, plus a ₱10–₱30 Employees' Compensation (EC) amount paid by the employer. It is the final step of the increases under RA 11199 and took effect in January 2025 (SSS Circular 2024-006). SSS has issued no newer contribution schedule, so it still applies in 2026.

Quick answer: the 2026 SSS contribution is 15% of your Monthly Salary Credit (MSC), which runs from ₱5,000 to ₱35,000. Employees pay 5% and employers pay 10% plus a ₱10–₱30 EC amount. The highest employee deduction is ₱1,750 a month; the highest total is ₱5,280.

Find your monthly pay in the first column of the full table below. Want the numbers worked out for you, including voluntary or OFW rates? Use the SSS contribution calculator.

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SSS contribution table 2026 (employed members)

Rate 15%: 5% employee, 10% employer. All amounts in pesos per month. MPF = the part of the contribution on any MSC above ₱20,000. EC = Employees' Compensation, paid by the employer.

Range of compensation (₱)	MSC	Employer (₱)				Employee (₱)			Total (₱)
Range of compensation (₱)	MSC	Regular SS	MPF	EC	Total	Regular SS	MPF	Total	Total (₱)
Below 5,250	5,000	500	–	10	510	250	–	250	760
5,250 – 5,749.99	5,500	550	–	10	560	275	–	275	835
5,750 – 6,249.99	6,000	600	–	10	610	300	–	300	910
6,250 – 6,749.99	6,500	650	–	10	660	325	–	325	985
6,750 – 7,249.99	7,000	700	–	10	710	350	–	350	1,060
7,250 – 7,749.99	7,500	750	–	10	760	375	–	375	1,135
7,750 – 8,249.99	8,000	800	–	10	810	400	–	400	1,210
8,250 – 8,749.99	8,500	850	–	10	860	425	–	425	1,285
8,750 – 9,249.99	9,000	900	–	10	910	450	–	450	1,360
9,250 – 9,749.99	9,500	950	–	10	960	475	–	475	1,435
9,750 – 10,249.99	10,000	1,000	–	10	1,010	500	–	500	1,510
10,250 – 10,749.99	10,500	1,050	–	10	1,060	525	–	525	1,585
10,750 – 11,249.99	11,000	1,100	–	10	1,110	550	–	550	1,660
11,250 – 11,749.99	11,500	1,150	–	10	1,160	575	–	575	1,735
11,750 – 12,249.99	12,000	1,200	–	10	1,210	600	–	600	1,810
12,250 – 12,749.99	12,500	1,250	–	10	1,260	625	–	625	1,885
12,750 – 13,249.99	13,000	1,300	–	10	1,310	650	–	650	1,960
13,250 – 13,749.99	13,500	1,350	–	10	1,360	675	–	675	2,035
13,750 – 14,249.99	14,000	1,400	–	10	1,410	700	–	700	2,110
14,250 – 14,749.99	14,500	1,450	–	10	1,460	725	–	725	2,185
14,750 – 15,249.99	15,000	1,500	–	30	1,530	750	–	750	2,280
15,250 – 15,749.99	15,500	1,550	–	30	1,580	775	–	775	2,355
15,750 – 16,249.99	16,000	1,600	–	30	1,630	800	–	800	2,430
16,250 – 16,749.99	16,500	1,650	–	30	1,680	825	–	825	2,505
16,750 – 17,249.99	17,000	1,700	–	30	1,730	850	–	850	2,580
17,250 – 17,749.99	17,500	1,750	–	30	1,780	875	–	875	2,655
17,750 – 18,249.99	18,000	1,800	–	30	1,830	900	–	900	2,730
18,250 – 18,749.99	18,500	1,850	–	30	1,880	925	–	925	2,805
18,750 – 19,249.99	19,000	1,900	–	30	1,930	950	–	950	2,880
19,250 – 19,749.99	19,500	1,950	–	30	1,980	975	–	975	2,955
19,750 – 20,249.99	20,000	2,000	–	30	2,030	1,000	–	1,000	3,030
20,250 – 20,749.99	20,500	2,000	50	30	2,080	1,000	25	1,025	3,105
20,750 – 21,249.99	21,000	2,000	100	30	2,130	1,000	50	1,050	3,180
21,250 – 21,749.99	21,500	2,000	150	30	2,180	1,000	75	1,075	3,255
21,750 – 22,249.99	22,000	2,000	200	30	2,230	1,000	100	1,100	3,330
22,250 – 22,749.99	22,500	2,000	250	30	2,280	1,000	125	1,125	3,405
22,750 – 23,249.99	23,000	2,000	300	30	2,330	1,000	150	1,150	3,480
23,250 – 23,749.99	23,500	2,000	350	30	2,380	1,000	175	1,175	3,555
23,750 – 24,249.99	24,000	2,000	400	30	2,430	1,000	200	1,200	3,630
24,250 – 24,749.99	24,500	2,000	450	30	2,480	1,000	225	1,225	3,705
24,750 – 25,249.99	25,000	2,000	500	30	2,530	1,000	250	1,250	3,780
25,250 – 25,749.99	25,500	2,000	550	30	2,580	1,000	275	1,275	3,855
25,750 – 26,249.99	26,000	2,000	600	30	2,630	1,000	300	1,300	3,930
26,250 – 26,749.99	26,500	2,000	650	30	2,680	1,000	325	1,325	4,005
26,750 – 27,249.99	27,000	2,000	700	30	2,730	1,000	350	1,350	4,080
27,250 – 27,749.99	27,500	2,000	750	30	2,780	1,000	375	1,375	4,155
27,750 – 28,249.99	28,000	2,000	800	30	2,830	1,000	400	1,400	4,230
28,250 – 28,749.99	28,500	2,000	850	30	2,880	1,000	425	1,425	4,305
28,750 – 29,249.99	29,000	2,000	900	30	2,930	1,000	450	1,450	4,380
29,250 – 29,749.99	29,500	2,000	950	30	2,980	1,000	475	1,475	4,455
29,750 – 30,249.99	30,000	2,000	1,000	30	3,030	1,000	500	1,500	4,530
30,250 – 30,749.99	30,500	2,000	1,050	30	3,080	1,000	525	1,525	4,605
30,750 – 31,249.99	31,000	2,000	1,100	30	3,130	1,000	550	1,550	4,680
31,250 – 31,749.99	31,500	2,000	1,150	30	3,180	1,000	575	1,575	4,755
31,750 – 32,249.99	32,000	2,000	1,200	30	3,230	1,000	600	1,600	4,830
32,250 – 32,749.99	32,500	2,000	1,250	30	3,280	1,000	625	1,625	4,905
32,750 – 33,249.99	33,000	2,000	1,300	30	3,330	1,000	650	1,650	4,980
33,250 – 33,749.99	33,500	2,000	1,350	30	3,380	1,000	675	1,675	5,055
33,750 – 34,249.99	34,000	2,000	1,400	30	3,430	1,000	700	1,700	5,130
34,250 – 34,749.99	34,500	2,000	1,450	30	3,480	1,000	725	1,725	5,205
34,750 and over	35,000	2,000	1,500	30	3,530	1,000	750	1,750	5,280

Source: SSS Circular No. 2024-006, effective January 2025 and still in force in 2026. Last updated: 2026-10-17.

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How to read the SSS salary bracket

The first column, Range of Compensation, is your gross monthly pay. SSS does not charge you on the exact amount. It places you in a bracket and uses that bracket's Monthly Salary Credit (MSC) for both your contribution and your future benefits.

Find your pay in the first column. Brackets are ₱500 wide and centred on the MSC, so ₱5,250 to ₱5,749.99 belongs to the ₱5,500 MSC.
Read across the row. The MSC column is the credit. The employee columns are what leaves your payslip. The employer columns are paid on top of your salary.
Check the floor and ceiling. Anyone paid below ₱5,250 is credited at the ₱5,000 minimum. Anyone paid ₱34,750 or more is credited at the ₱35,000 maximum.

Example: a monthly salary of ₱12,300 lies in the ₱12,250–₱12,749.99 range. The MSC is ₱12,500, the employee share is ₱625 (5%), the employer share is ₱1,250 + ₱10 EC = ₱1,260, and the total is ₱1,885.

Regular SS vs MPF (WISP)

Benefits such as retirement pension, sickness and maternity are computed on an MSC of up to ₱20,000. For a higher MSC the contribution on the excess, up to ₱15,000 of credit, goes to your Mandatory Provident Fund under the Workers' Investment and Savings Program (WISP). The MPF is a personal account that pays your accumulated contributions plus investment income, separate from the pension. You can see how the pension is computed in our SSS pension calculator.

SSS employer contribution table 2026

What the employer pays per employee at common MSCs. The employer share is 10% of the MSC plus EC, and it never comes out of the employee's pay. The full list for every bracket is in the table above.

MSC	Regular SS (10%)	MPF	EC	Employer total	Employee pays
₱5,000	₱500	–	₱10	₱510	₱250
₱10,000	₱1,000	–	₱10	₱1,010	₱500
₱15,000	₱1,500	–	₱30	₱1,530	₱750
₱20,000	₱2,000	–	₱30	₱2,030	₱1,000
₱25,000	₱2,000	₱500	₱30	₱2,530	₱1,250
₱30,000	₱2,000	₱1,000	₱30	₱3,030	₱1,500
₱35,000	₱2,000	₱1,500	₱30	₱3,530	₱1,750

Employers also remit the employee share they deduct. Household employers follow a separate schedule (Circular 2024-007); see the table in the next section.

SSS contribution table for voluntary, self-employed, OFW, non-working spouse and kasambahay

SSS publishes a separate schedule for each membership type. They share the same 15% rate and the ₱35,000 maximum MSC, but who pays, EC and the minimum MSC differ. The columns show what the member pays per month.

Member type	Minimum MSC	Member pays at minimum	Member pays at ₱35,000 MSC	Notes
Employed (you pay the employee share)	₱5,000	₱250	₱1,750	Employer adds 10% + EC
Self-employed	₱5,000	₱760	₱5,280	Full 15% + EC paid by you
Voluntary	₱5,000	₱750	₱5,250	Full 15%, no EC
Non-working spouse	₱5,000	₱750	₱5,250	Full 15%, no EC; MSC = 50% of spouse income
Land-based OFW	₱8,000	₱1,200	₱5,250	Full 15%, no EC; higher minimum MSC
Kasambahay (you pay the employee share)	₱1,000	₱0	₱1,750	Household employer pays the rest

Voluntary, non-working spouse and OFW members pay no EC. Self-employed members pay ₱10 or ₱30 EC with their contribution.
Kasambahay: the household employer pays the entire contribution plus EC while the MSC is below ₱5,000. From that MSC the 5% / 10% split applies.
Detailed tables: voluntary, self-employed and non-working spouse and land-based OFW.

Download or print the SSS contribution table

Press Print / Save as PDF and choose "Save as PDF" in your browser to keep a copy of the full 2026 table. The print view contains only the table, with the site menu and ads removed.

Official source documents on sss.gov.ph (read the original circulars there):

Circular 2024-006: Schedule of SSS Contributions for All Business Employers and Employees Effective January 2025
Circular 2024-007: Schedule of SSS Contributions for All Household Employers and Kasambahay/Household Employees Effective January 2025
Circular 2024-008: Schedule of SSS Contributions for All Self-Employed Members Effective January 2025
Circular 2024-009: Schedule of SSS Contributions for All Voluntary and Non-Working Spouse Members Effective January 2025
Circular 2024-010: Schedule of SSS Contributions of All Land-Based Overseas Filipino Worker Members Effective January 2025

All schedules are also on SSS's official contribution table page.

What changed vs 2025 and 2024

Nothing changed for 2026. The schedule that SSS introduced in January 2025 is still in force. SSS's contribution table page remains headed "Effective January 2025", and no newer contribution circular has been issued. The 2026 table above is the same as the 2025 table.

	2024	2025 and 2026
Total contribution rate	14%	15%
Minimum MSC	₱4,000	₱5,000
Maximum MSC	Lower than ₱35,000	₱35,000

The 15% rate is the last scheduled step under the Social Security Act of 2018 (RA 11199), so no further rate increase is scheduled by law. SSS's separate Pension Reform Program raises pensions in 2025, 2026 and 2027 without raising contributions. See the SSS pension calculator for how it affects a pension.

Frequently Asked Questions

What is the SSS contribution rate in 2026?

The rate is 15% of the Monthly Salary Credit (MSC): 5% deducted from the employee and 10% paid by the employer, plus a ₱10–₱30 Employees' Compensation (EC) amount paid by the employer. It is the final step of the increases under RA 11199 and took effect in January 2025 (SSS Circular 2024-006). SSS has issued no newer contribution schedule, so it still applies in 2026.

How much is the SSS contribution for a ₱20,000 salary in 2026?

A ₱20,000 salary falls in the ₱20,000 MSC bracket. The employee pays ₱1,000 a month, the employer pays ₱2,030 (₱2,000 + ₱30 EC), and the total sent to SSS is ₱3,030.

What are the minimum and maximum SSS contributions in 2026?

The minimum MSC is ₱5,000 and the maximum is ₱35,000. For an employee the monthly deduction therefore runs from ₱250 to ₱1,750. The total per member, including the employer share and EC, runs from ₱760 to ₱5,280.

How do I find my salary bracket in the SSS table?

Look for your monthly pay (basic salary plus regular allowances that SSS counts as compensation) in the first column, Range of Compensation. The row shows your Monthly Salary Credit (MSC) and what you and your employer pay. A salary of ₱12,300 sits in the ₱12,250–₱12,749.99 range, so the MSC is ₱12,500 and the employee share is ₱625. You can also type your salary into the "Find your bracket" box above the table.

What is the difference between MSC and salary?

The MSC is the bracketed figure SSS uses to compute contributions and benefits, not your exact salary. Brackets move in ₱500 steps, from ₱5,000 to ₱35,000, so everyone whose pay falls inside the same range pays the same amount. Earnings above ₱34,750 are still credited at the ₱35,000 maximum.

What is the MPF or WISP column in the table?

Regular SS benefits are computed on an MSC of up to ₱20,000. For an MSC above that, the contribution on the excess (up to ₱15,000) goes into your Mandatory Provident Fund (MPF) under the Workers' Investment and Savings Program, credited to an individual account that pays out when you retire, become permanently disabled or die. It is part of the same 15%, not an extra charge.

How much does the employer pay for SSS?

The employer pays 10% of the MSC plus the EC amount (₱10 when the MSC is below ₱15,000, ₱30 from ₱15,000). At the maximum MSC of ₱35,000 that is ₱3,530 a month per employee. See the employer share table above.

Is there a separate SSS table for voluntary, self-employed and OFW members?

Yes. SSS publishes a separate schedule for each member type. Voluntary, self-employed, non-working spouse and OFW members pay the entire 15% themselves. Self-employed members also pay EC, and land-based OFWs have a ₱8,000 minimum MSC. See the voluntary and self-employed table and the OFW table.

Can I download the SSS contribution table as a PDF?

SSS publishes the schedules as circulars on its contribution table page. For a quick copy, use the Print / Save as PDF button on this page: it prints only the table and your browser can save it as a PDF.

Did the SSS contribution table change in 2026?

No. The schedule that took effect in January 2025 (15% rate, ₱5,000–₱35,000 MSC) remains in force, and SSS's own table page is still headed "Effective January 2025". The last change was the 2025 step from 14% to 15%.

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