SSS Voluntary and Self-Employed Contribution Table 2026
Quick answer: voluntary, self-employed and non-working spouse members pay the full 15% of their chosen MSC: from ₱750 a month at the ₱5,000 minimum to ₱5,250 at the ₱35,000 maximum. Self-employed members also pay ₱10–₱30 EC (₱760 to ₱5,280).
Employed instead? See the SSS contribution table 2026. Working abroad? Open the OFW table.
Your details
How do you want to set your MSC?
Your SSS Contribution
🧮
Enter your income to see your contribution
SSS contribution table 2026 for voluntary and non-working spouse members
Circular 2024-009. The member pays 15% of the MSC. No EC. MPF is the part of the contribution on any MSC above ₱20,000.
| Range of compensation (₱) | MSC | Regular SS | MPF (WISP) | Monthly total (₱) |
|---|---|---|---|---|
| Below 5,250 | 5,000 | 750 | – | 750 |
| 5,250 – 5,749.99 | 5,500 | 825 | – | 825 |
| 5,750 – 6,249.99 | 6,000 | 900 | – | 900 |
| 6,250 – 6,749.99 | 6,500 | 975 | – | 975 |
| 6,750 – 7,249.99 | 7,000 | 1,050 | – | 1,050 |
| 7,250 – 7,749.99 | 7,500 | 1,125 | – | 1,125 |
| 7,750 – 8,249.99 | 8,000 | 1,200 | – | 1,200 |
| 8,250 – 8,749.99 | 8,500 | 1,275 | – | 1,275 |
| 8,750 – 9,249.99 | 9,000 | 1,350 | – | 1,350 |
| 9,250 – 9,749.99 | 9,500 | 1,425 | – | 1,425 |
| 9,750 – 10,249.99 | 10,000 | 1,500 | – | 1,500 |
| 10,250 – 10,749.99 | 10,500 | 1,575 | – | 1,575 |
| 10,750 – 11,249.99 | 11,000 | 1,650 | – | 1,650 |
| 11,250 – 11,749.99 | 11,500 | 1,725 | – | 1,725 |
| 11,750 – 12,249.99 | 12,000 | 1,800 | – | 1,800 |
| 12,250 – 12,749.99 | 12,500 | 1,875 | – | 1,875 |
| 12,750 – 13,249.99 | 13,000 | 1,950 | – | 1,950 |
| 13,250 – 13,749.99 | 13,500 | 2,025 | – | 2,025 |
| 13,750 – 14,249.99 | 14,000 | 2,100 | – | 2,100 |
| 14,250 – 14,749.99 | 14,500 | 2,175 | – | 2,175 |
| 14,750 – 15,249.99 | 15,000 | 2,250 | – | 2,250 |
| 15,250 – 15,749.99 | 15,500 | 2,325 | – | 2,325 |
| 15,750 – 16,249.99 | 16,000 | 2,400 | – | 2,400 |
| 16,250 – 16,749.99 | 16,500 | 2,475 | – | 2,475 |
| 16,750 – 17,249.99 | 17,000 | 2,550 | – | 2,550 |
| 17,250 – 17,749.99 | 17,500 | 2,625 | – | 2,625 |
| 17,750 – 18,249.99 | 18,000 | 2,700 | – | 2,700 |
| 18,250 – 18,749.99 | 18,500 | 2,775 | – | 2,775 |
| 18,750 – 19,249.99 | 19,000 | 2,850 | – | 2,850 |
| 19,250 – 19,749.99 | 19,500 | 2,925 | – | 2,925 |
| 19,750 – 20,249.99 | 20,000 | 3,000 | – | 3,000 |
| 20,250 – 20,749.99 | 20,500 | 3,000 | 75 | 3,075 |
| 20,750 – 21,249.99 | 21,000 | 3,000 | 150 | 3,150 |
| 21,250 – 21,749.99 | 21,500 | 3,000 | 225 | 3,225 |
| 21,750 – 22,249.99 | 22,000 | 3,000 | 300 | 3,300 |
| 22,250 – 22,749.99 | 22,500 | 3,000 | 375 | 3,375 |
| 22,750 – 23,249.99 | 23,000 | 3,000 | 450 | 3,450 |
| 23,250 – 23,749.99 | 23,500 | 3,000 | 525 | 3,525 |
| 23,750 – 24,249.99 | 24,000 | 3,000 | 600 | 3,600 |
| 24,250 – 24,749.99 | 24,500 | 3,000 | 675 | 3,675 |
| 24,750 – 25,249.99 | 25,000 | 3,000 | 750 | 3,750 |
| 25,250 – 25,749.99 | 25,500 | 3,000 | 825 | 3,825 |
| 25,750 – 26,249.99 | 26,000 | 3,000 | 900 | 3,900 |
| 26,250 – 26,749.99 | 26,500 | 3,000 | 975 | 3,975 |
| 26,750 – 27,249.99 | 27,000 | 3,000 | 1,050 | 4,050 |
| 27,250 – 27,749.99 | 27,500 | 3,000 | 1,125 | 4,125 |
| 27,750 – 28,249.99 | 28,000 | 3,000 | 1,200 | 4,200 |
| 28,250 – 28,749.99 | 28,500 | 3,000 | 1,275 | 4,275 |
| 28,750 – 29,249.99 | 29,000 | 3,000 | 1,350 | 4,350 |
| 29,250 – 29,749.99 | 29,500 | 3,000 | 1,425 | 4,425 |
| 29,750 – 30,249.99 | 30,000 | 3,000 | 1,500 | 4,500 |
| 30,250 – 30,749.99 | 30,500 | 3,000 | 1,575 | 4,575 |
| 30,750 – 31,249.99 | 31,000 | 3,000 | 1,650 | 4,650 |
| 31,250 – 31,749.99 | 31,500 | 3,000 | 1,725 | 4,725 |
| 31,750 – 32,249.99 | 32,000 | 3,000 | 1,800 | 4,800 |
| 32,250 – 32,749.99 | 32,500 | 3,000 | 1,875 | 4,875 |
| 32,750 – 33,249.99 | 33,000 | 3,000 | 1,950 | 4,950 |
| 33,250 – 33,749.99 | 33,500 | 3,000 | 2,025 | 5,025 |
| 33,750 – 34,249.99 | 34,000 | 3,000 | 2,100 | 5,100 |
| 34,250 – 34,749.99 | 34,500 | 3,000 | 2,175 | 5,175 |
| 34,750 and over | 35,000 | 3,000 | 2,250 | 5,250 |
Source: SSS Circular 2024-009. Last updated 2026-10-17.
SSS contribution table 2026 for self-employed members
Circular 2024-008. Same 15% rate, plus Employees' Compensation (EC) of ₱10 or ₱30 paid by the member. This is why the self-employed total is ₱10–₱30 higher than the voluntary total at the same MSC.
| Range of compensation (₱) | MSC | Regular SS | MPF (WISP) | EC | Monthly total (₱) |
|---|---|---|---|---|---|
| Below 5,250 | 5,000 | 750 | – | 10 | 760 |
| 5,250 – 5,749.99 | 5,500 | 825 | – | 10 | 835 |
| 5,750 – 6,249.99 | 6,000 | 900 | – | 10 | 910 |
| 6,250 – 6,749.99 | 6,500 | 975 | – | 10 | 985 |
| 6,750 – 7,249.99 | 7,000 | 1,050 | – | 10 | 1,060 |
| 7,250 – 7,749.99 | 7,500 | 1,125 | – | 10 | 1,135 |
| 7,750 – 8,249.99 | 8,000 | 1,200 | – | 10 | 1,210 |
| 8,250 – 8,749.99 | 8,500 | 1,275 | – | 10 | 1,285 |
| 8,750 – 9,249.99 | 9,000 | 1,350 | – | 10 | 1,360 |
| 9,250 – 9,749.99 | 9,500 | 1,425 | – | 10 | 1,435 |
| 9,750 – 10,249.99 | 10,000 | 1,500 | – | 10 | 1,510 |
| 10,250 – 10,749.99 | 10,500 | 1,575 | – | 10 | 1,585 |
| 10,750 – 11,249.99 | 11,000 | 1,650 | – | 10 | 1,660 |
| 11,250 – 11,749.99 | 11,500 | 1,725 | – | 10 | 1,735 |
| 11,750 – 12,249.99 | 12,000 | 1,800 | – | 10 | 1,810 |
| 12,250 – 12,749.99 | 12,500 | 1,875 | – | 10 | 1,885 |
| 12,750 – 13,249.99 | 13,000 | 1,950 | – | 10 | 1,960 |
| 13,250 – 13,749.99 | 13,500 | 2,025 | – | 10 | 2,035 |
| 13,750 – 14,249.99 | 14,000 | 2,100 | – | 10 | 2,110 |
| 14,250 – 14,749.99 | 14,500 | 2,175 | – | 10 | 2,185 |
| 14,750 – 15,249.99 | 15,000 | 2,250 | – | 30 | 2,280 |
| 15,250 – 15,749.99 | 15,500 | 2,325 | – | 30 | 2,355 |
| 15,750 – 16,249.99 | 16,000 | 2,400 | – | 30 | 2,430 |
| 16,250 – 16,749.99 | 16,500 | 2,475 | – | 30 | 2,505 |
| 16,750 – 17,249.99 | 17,000 | 2,550 | – | 30 | 2,580 |
| 17,250 – 17,749.99 | 17,500 | 2,625 | – | 30 | 2,655 |
| 17,750 – 18,249.99 | 18,000 | 2,700 | – | 30 | 2,730 |
| 18,250 – 18,749.99 | 18,500 | 2,775 | – | 30 | 2,805 |
| 18,750 – 19,249.99 | 19,000 | 2,850 | – | 30 | 2,880 |
| 19,250 – 19,749.99 | 19,500 | 2,925 | – | 30 | 2,955 |
| 19,750 – 20,249.99 | 20,000 | 3,000 | – | 30 | 3,030 |
| 20,250 – 20,749.99 | 20,500 | 3,000 | 75 | 30 | 3,105 |
| 20,750 – 21,249.99 | 21,000 | 3,000 | 150 | 30 | 3,180 |
| 21,250 – 21,749.99 | 21,500 | 3,000 | 225 | 30 | 3,255 |
| 21,750 – 22,249.99 | 22,000 | 3,000 | 300 | 30 | 3,330 |
| 22,250 – 22,749.99 | 22,500 | 3,000 | 375 | 30 | 3,405 |
| 22,750 – 23,249.99 | 23,000 | 3,000 | 450 | 30 | 3,480 |
| 23,250 – 23,749.99 | 23,500 | 3,000 | 525 | 30 | 3,555 |
| 23,750 – 24,249.99 | 24,000 | 3,000 | 600 | 30 | 3,630 |
| 24,250 – 24,749.99 | 24,500 | 3,000 | 675 | 30 | 3,705 |
| 24,750 – 25,249.99 | 25,000 | 3,000 | 750 | 30 | 3,780 |
| 25,250 – 25,749.99 | 25,500 | 3,000 | 825 | 30 | 3,855 |
| 25,750 – 26,249.99 | 26,000 | 3,000 | 900 | 30 | 3,930 |
| 26,250 – 26,749.99 | 26,500 | 3,000 | 975 | 30 | 4,005 |
| 26,750 – 27,249.99 | 27,000 | 3,000 | 1,050 | 30 | 4,080 |
| 27,250 – 27,749.99 | 27,500 | 3,000 | 1,125 | 30 | 4,155 |
| 27,750 – 28,249.99 | 28,000 | 3,000 | 1,200 | 30 | 4,230 |
| 28,250 – 28,749.99 | 28,500 | 3,000 | 1,275 | 30 | 4,305 |
| 28,750 – 29,249.99 | 29,000 | 3,000 | 1,350 | 30 | 4,380 |
| 29,250 – 29,749.99 | 29,500 | 3,000 | 1,425 | 30 | 4,455 |
| 29,750 – 30,249.99 | 30,000 | 3,000 | 1,500 | 30 | 4,530 |
| 30,250 – 30,749.99 | 30,500 | 3,000 | 1,575 | 30 | 4,605 |
| 30,750 – 31,249.99 | 31,000 | 3,000 | 1,650 | 30 | 4,680 |
| 31,250 – 31,749.99 | 31,500 | 3,000 | 1,725 | 30 | 4,755 |
| 31,750 – 32,249.99 | 32,000 | 3,000 | 1,800 | 30 | 4,830 |
| 32,250 – 32,749.99 | 32,500 | 3,000 | 1,875 | 30 | 4,905 |
| 32,750 – 33,249.99 | 33,000 | 3,000 | 1,950 | 30 | 4,980 |
| 33,250 – 33,749.99 | 33,500 | 3,000 | 2,025 | 30 | 5,055 |
| 33,750 – 34,249.99 | 34,000 | 3,000 | 2,100 | 30 | 5,130 |
| 34,250 – 34,749.99 | 34,500 | 3,000 | 2,175 | 30 | 5,205 |
| 34,750 and over | 35,000 | 3,000 | 2,250 | 30 | 5,280 |
Source: SSS Circular 2024-008. Last updated 2026-10-17.
Rules for voluntary, self-employed and non-working spouse members
- Choosing your MSC. Self-employed members declare their monthly earnings and need no proof. First-time voluntary members may choose any MSC from ₱5,000 to ₱35,000.
- Changing your MSC. Self-employed, voluntary and land-based OFW members below 55 may change their MSC without limit in frequency and number of brackets (never below the minimum MSC). From age 55 an MSC increase is allowed only once per calendar year and by one bracket from the last posted MSC (SSS member pages).
- Non-working spouse. Initial MSC = 50% of the working spouse's declared monthly income; if that amount falls between brackets, the immediately higher MSC applies (SSS Non-Working Spouse page). The spouse must be a paying member and the non-working spouse must never have been an SSS member and be under 60.
- Deadlines. Last day of the month following the applicable month; self-employed members may pay monthly or quarterly using a PRN.
- No back payment. Months without a posted contribution become gaps; retroactive (back) payment is not allowed for self-employed, voluntary or non-working-spouse members.
- No earnings, no payment. A self-employed member who earns nothing in a month is not required to pay for that month.
Why self-employed members pay more than employees
An employee at a ₱20,000 MSC pays ₱1,000 because the employer covers 10% and EC. A self-employed person pays ₱3,030 for the same MSC, because they are both employee and employer. The benefits are the same ones, so the extra cost buys the same pension credit, sickness and maternity coverage. If you are weighing options, try different MSC levels in the SSS contribution calculator.
What your contribution protects
Retirement pension (after 120 contributions), disability, death and funeral, sickness, maternity and member loans. Self-employed members are also covered by Employees' Compensation for work-related injury or illness since September 2020. Qualifying conditions apply to each benefit, for example the maternity qualifying period. To see how a pension is computed from your MSC, try the SSS pension calculator.
Frequently Asked Questions
How much is the SSS contribution for voluntary members in 2026?
Voluntary members pay the full 15% of the MSC they choose, from ₱5,000 to ₱35,000. That is ₱750 a month at the minimum and ₱5,250 at the maximum. There is no EC and no employer share. At a ₱20,000 MSC the cost is ₱3,000.
How much should a self-employed member pay to SSS?
A self-employed member pays the full 15% plus EC of ₱10 (MSC below ₱15,000) or ₱30. The monthly amount runs from ₱760 at a ₱5,000 MSC to ₱5,280 at ₱35,000. At ₱20,000 it is ₱3,030.
What is the difference between voluntary and self-employed members?
A self-employed member earns income from a trade, business or profession with no employer and is covered compulsorily (including EC for work-related injury or illness). A voluntary member previously had at least one posted contribution as an employee, self-employed or OFW member and has stopped working or earning, but chooses to keep paying. The rate and MSC range are the same; self-employed members additionally pay EC.
How is the non-working spouse contribution computed?
The MSC is based on 50% of the working spouse's declared monthly income. If that half does not match a bracket, the next higher MSC applies. Example: a spouse who earns ₱15,100 gives ₱7,550, so the MSC is ₱8,000 and the contribution is ₱1,200 a month. A non-working spouse pays the full 15% and no EC. To register you must be legally married to a paying EE, SE or OFW member, have never been an SSS member, and be under 60.
Which MSC should I choose as a voluntary or self-employed member?
A higher MSC costs more now but raises your pension, sickness and maternity benefits. The pension counts MSC only up to ₱20,000; anything above it builds your MPF savings account instead. Self-employed members should declare their actual earnings. See the SSS contribution calculator for the "choose your MSC for a target pension" tool.
Can I change my MSC later?
Yes. Below age 55 you can change your MSC without limit in frequency or number of brackets, but never below the minimum MSC. From age 55, an increase is allowed only once per calendar year and by one bracket from your last posted MSC. Decreases are not limited. No proof of income is required.
When must I pay and can I pay missed months?
Self-employed members pay by the last day of the month after the applicable month and may pay monthly or quarterly using a Payment Reference Number (PRN) from My.SSS. Months without a posted contribution become gaps; SSS does not allow back (retroactive) payment for self-employed, voluntary or non-working spouse members, so pay month by month.
Do voluntary members get maternity, sickness and a pension?
Yes, subject to the qualifying conditions: retirement pension (120 contributions), disability, death and funeral, sickness, maternity and loans. For the maternity qualifying rules see SSS maternity qualifying period, and for the pension amount try the SSS pension calculator.
Did the voluntary and self-employed table change in 2026?
No. The schedules in Circulars 2024-008 (self-employed) and 2024-009 (voluntary and non-working spouse) took effect in January 2025 and remain in force. The minimum MSC is ₱5,000, up from ₱4,000, and the maximum is ₱35,000.
Related SSS calculators and tables
SSS Contribution Table 2026 Every salary bracket for employed members SSS Contribution Calculator Employed, voluntary, self-employed, OFW and kasambahay 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
Related guides
- SSS Retirement Pension Guide 2026: Eligibility, Requirements and How to Apply
- SSS Maternity Qualifying Period Explained (2026)
- SSS Maternity Benefit Computation (2026): Step-by-Step Formula
- PhilHealth Contribution Table 2026 (Complete Rates)
- Pag-IBIG Contribution Table 2026 (Complete Rates)
- SSS Sickness Benefit (2026): Eligibility, Computation and How to File
- SSS Unemployment Benefit (2026): Requirements, Amount and How to Claim