SSS Contribution Table 2026
As of January 2026, the SSS contribution rate is 15% of the Monthly Salary Credit (MSC) — 10% employer and 5% employee for employed members — with the MSC ranging from ₱5,000 to ₱35,000. This contribution schedule, in force since January 2025 under RA 11199, is unchanged for 2026; the full table for all member types is below, verified against the official SSS Schedule of Contributions.
Updated:
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Employee Contribution Table 2026
Employee share is 5% of the MSC; employer share is 10% plus the EC contribution.
| Monthly Salary Range | MSC | Employee | Employer | EC | Total |
|---|---|---|---|---|---|
| Below ₱5,250.00 | ₱5,000.00 | ₱250.00 | ₱510.00 | ₱10.00 | ₱760.00 |
| ₱5,250.00 – ₱5,749.99 | ₱5,500.00 | ₱275.00 | ₱560.00 | ₱10.00 | ₱835.00 |
| ₱5,750.00 – ₱6,249.99 | ₱6,000.00 | ₱300.00 | ₱610.00 | ₱10.00 | ₱910.00 |
| ₱6,250.00 – ₱6,749.99 | ₱6,500.00 | ₱325.00 | ₱660.00 | ₱10.00 | ₱985.00 |
| ₱6,750.00 – ₱7,249.99 | ₱7,000.00 | ₱350.00 | ₱710.00 | ₱10.00 | ₱1,060.00 |
| ₱7,250.00 – ₱7,749.99 | ₱7,500.00 | ₱375.00 | ₱760.00 | ₱10.00 | ₱1,135.00 |
| ₱7,750.00 – ₱8,249.99 | ₱8,000.00 | ₱400.00 | ₱810.00 | ₱10.00 | ₱1,210.00 |
| ₱8,250.00 – ₱8,749.99 | ₱8,500.00 | ₱425.00 | ₱860.00 | ₱10.00 | ₱1,285.00 |
| ₱8,750.00 – ₱9,249.99 | ₱9,000.00 | ₱450.00 | ₱910.00 | ₱10.00 | ₱1,360.00 |
| ₱9,250.00 – ₱9,749.99 | ₱9,500.00 | ₱475.00 | ₱960.00 | ₱10.00 | ₱1,435.00 |
| ₱9,750.00 – ₱10,249.99 | ₱10,000.00 | ₱500.00 | ₱1,010.00 | ₱10.00 | ₱1,510.00 |
| ₱10,250.00 – ₱10,749.99 | ₱10,500.00 | ₱525.00 | ₱1,060.00 | ₱10.00 | ₱1,585.00 |
| ₱10,750.00 – ₱11,249.99 | ₱11,000.00 | ₱550.00 | ₱1,110.00 | ₱10.00 | ₱1,660.00 |
| ₱11,250.00 – ₱11,749.99 | ₱11,500.00 | ₱575.00 | ₱1,160.00 | ₱10.00 | ₱1,735.00 |
| ₱11,750.00 – ₱12,249.99 | ₱12,000.00 | ₱600.00 | ₱1,210.00 | ₱10.00 | ₱1,810.00 |
| ₱12,250.00 – ₱12,749.99 | ₱12,500.00 | ₱625.00 | ₱1,260.00 | ₱10.00 | ₱1,885.00 |
| ₱12,750.00 – ₱13,249.99 | ₱13,000.00 | ₱650.00 | ₱1,310.00 | ₱10.00 | ₱1,960.00 |
| ₱13,250.00 – ₱13,749.99 | ₱13,500.00 | ₱675.00 | ₱1,360.00 | ₱10.00 | ₱2,035.00 |
| ₱13,750.00 – ₱14,249.99 | ₱14,000.00 | ₱700.00 | ₱1,410.00 | ₱10.00 | ₱2,110.00 |
| ₱14,250.00 – ₱14,749.99 | ₱14,500.00 | ₱725.00 | ₱1,460.00 | ₱10.00 | ₱2,185.00 |
| ₱14,750.00 – ₱15,249.99 | ₱15,000.00 | ₱750.00 | ₱1,530.00 | ₱30.00 | ₱2,280.00 |
| ₱15,250.00 – ₱15,749.99 | ₱15,500.00 | ₱775.00 | ₱1,580.00 | ₱30.00 | ₱2,355.00 |
| ₱15,750.00 – ₱16,249.99 | ₱16,000.00 | ₱800.00 | ₱1,630.00 | ₱30.00 | ₱2,430.00 |
| ₱16,250.00 – ₱16,749.99 | ₱16,500.00 | ₱825.00 | ₱1,680.00 | ₱30.00 | ₱2,505.00 |
| ₱16,750.00 – ₱17,249.99 | ₱17,000.00 | ₱850.00 | ₱1,730.00 | ₱30.00 | ₱2,580.00 |
| ₱17,250.00 – ₱17,749.99 | ₱17,500.00 | ₱875.00 | ₱1,780.00 | ₱30.00 | ₱2,655.00 |
| ₱17,750.00 – ₱18,249.99 | ₱18,000.00 | ₱900.00 | ₱1,830.00 | ₱30.00 | ₱2,730.00 |
| ₱18,250.00 – ₱18,749.99 | ₱18,500.00 | ₱925.00 | ₱1,880.00 | ₱30.00 | ₱2,805.00 |
| ₱18,750.00 – ₱19,249.99 | ₱19,000.00 | ₱950.00 | ₱1,930.00 | ₱30.00 | ₱2,880.00 |
| ₱19,250.00 – ₱19,749.99 | ₱19,500.00 | ₱975.00 | ₱1,980.00 | ₱30.00 | ₱2,955.00 |
| ₱19,750.00 – ₱20,249.99 | ₱20,000.00 | ₱1,000.00 | ₱2,030.00 | ₱30.00 | ₱3,030.00 |
| ₱20,250.00 – ₱20,749.99 | ₱20,500.00 | ₱1,025.00 | ₱2,080.00 | ₱30.00 | ₱3,105.00 |
| ₱20,750.00 – ₱21,249.99 | ₱21,000.00 | ₱1,050.00 | ₱2,130.00 | ₱30.00 | ₱3,180.00 |
| ₱21,250.00 – ₱21,749.99 | ₱21,500.00 | ₱1,075.00 | ₱2,180.00 | ₱30.00 | ₱3,255.00 |
| ₱21,750.00 – ₱22,249.99 | ₱22,000.00 | ₱1,100.00 | ₱2,230.00 | ₱30.00 | ₱3,330.00 |
| ₱22,250.00 – ₱22,749.99 | ₱22,500.00 | ₱1,125.00 | ₱2,280.00 | ₱30.00 | ₱3,405.00 |
| ₱22,750.00 – ₱23,249.99 | ₱23,000.00 | ₱1,150.00 | ₱2,330.00 | ₱30.00 | ₱3,480.00 |
| ₱23,250.00 – ₱23,749.99 | ₱23,500.00 | ₱1,175.00 | ₱2,380.00 | ₱30.00 | ₱3,555.00 |
| ₱23,750.00 – ₱24,249.99 | ₱24,000.00 | ₱1,200.00 | ₱2,430.00 | ₱30.00 | ₱3,630.00 |
| ₱24,250.00 – ₱24,749.99 | ₱24,500.00 | ₱1,225.00 | ₱2,480.00 | ₱30.00 | ₱3,705.00 |
| ₱24,750.00 – ₱25,249.99 | ₱25,000.00 | ₱1,250.00 | ₱2,530.00 | ₱30.00 | ₱3,780.00 |
| ₱25,250.00 – ₱25,749.99 | ₱25,500.00 | ₱1,275.00 | ₱2,580.00 | ₱30.00 | ₱3,855.00 |
| ₱25,750.00 – ₱26,249.99 | ₱26,000.00 | ₱1,300.00 | ₱2,630.00 | ₱30.00 | ₱3,930.00 |
| ₱26,250.00 – ₱26,749.99 | ₱26,500.00 | ₱1,325.00 | ₱2,680.00 | ₱30.00 | ₱4,005.00 |
| ₱26,750.00 – ₱27,249.99 | ₱27,000.00 | ₱1,350.00 | ₱2,730.00 | ₱30.00 | ₱4,080.00 |
| ₱27,250.00 – ₱27,749.99 | ₱27,500.00 | ₱1,375.00 | ₱2,780.00 | ₱30.00 | ₱4,155.00 |
| ₱27,750.00 – ₱28,249.99 | ₱28,000.00 | ₱1,400.00 | ₱2,830.00 | ₱30.00 | ₱4,230.00 |
| ₱28,250.00 – ₱28,749.99 | ₱28,500.00 | ₱1,425.00 | ₱2,880.00 | ₱30.00 | ₱4,305.00 |
| ₱28,750.00 – ₱29,249.99 | ₱29,000.00 | ₱1,450.00 | ₱2,930.00 | ₱30.00 | ₱4,380.00 |
| ₱29,250.00 – ₱29,749.99 | ₱29,500.00 | ₱1,475.00 | ₱2,980.00 | ₱30.00 | ₱4,455.00 |
| ₱29,750.00 – ₱30,249.99 | ₱30,000.00 | ₱1,500.00 | ₱3,030.00 | ₱30.00 | ₱4,530.00 |
| ₱30,250.00 – ₱30,749.99 | ₱30,500.00 | ₱1,525.00 | ₱3,080.00 | ₱30.00 | ₱4,605.00 |
| ₱30,750.00 – ₱31,249.99 | ₱31,000.00 | ₱1,550.00 | ₱3,130.00 | ₱30.00 | ₱4,680.00 |
| ₱31,250.00 – ₱31,749.99 | ₱31,500.00 | ₱1,575.00 | ₱3,180.00 | ₱30.00 | ₱4,755.00 |
| ₱31,750.00 – ₱32,249.99 | ₱32,000.00 | ₱1,600.00 | ₱3,230.00 | ₱30.00 | ₱4,830.00 |
| ₱32,250.00 – ₱32,749.99 | ₱32,500.00 | ₱1,625.00 | ₱3,280.00 | ₱30.00 | ₱4,905.00 |
| ₱32,750.00 – ₱33,249.99 | ₱33,000.00 | ₱1,650.00 | ₱3,330.00 | ₱30.00 | ₱4,980.00 |
| ₱33,250.00 – ₱33,749.99 | ₱33,500.00 | ₱1,675.00 | ₱3,380.00 | ₱30.00 | ₱5,055.00 |
| ₱33,750.00 – ₱34,249.99 | ₱34,000.00 | ₱1,700.00 | ₱3,430.00 | ₱30.00 | ₱5,130.00 |
| ₱34,250.00 – ₱34,749.99 | ₱34,500.00 | ₱1,725.00 | ₱3,480.00 | ₱30.00 | ₱5,205.00 |
| ₱34,750.00 and above | ₱35,000.00 | ₱1,750.00 | ₱3,530.00 | ₱30.00 | ₱5,280.00 |
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On this page (12 sections)
- Current SSS Contribution Summary (2026)
- SSS Contribution Table 2026 for Voluntary, Self-Employed and OFW Members
- How the SSS Contribution Is Computed
- What Is the Monthly Salary Credit (MSC)?
- Employee vs Employer Share
- Example Computations
- Who This Applies To
- When Is the SSS Contribution Deadline?
- How to Check Your Posted Contributions
- Is There a PDF of the SSS Contribution Table?
- Official Source & Effective Date
- Frequently Asked Questions
Current SSS Contribution Summary (2026)
- Contribution rate: 15% of the MSC (final tranche under RA 11199).
- Employed members: employer 10% + employee 5%, plus ₱10 (MSC below ₱15,000) or ₱30 (MSC ₱15,000 and up) Employees' Compensation paid by the employer.
- Self-employed members: full 15% plus the ₱10/₱30 EC, paid by the member.
- Voluntary members and non-working spouses: full 15%, no EC.
- Land-based OFW members: full 15%, minimum MSC ₱8,000, no EC.
- MSC range: ₱5,000 minimum to ₱35,000 maximum, in ₱500 steps. The portion above ₱20,000 goes to the Mandatory Provident Fund (MySSS Pension Booster).
SSS Contribution Table 2026 for Voluntary, Self-Employed and OFW Members
Members without an employer pay the whole 15% themselves — the monthly hulog is simply 15% of the Monthly Salary Credit you declare. Self-employed members add the ₱10/₱30 Employees’ Compensation contribution; voluntary members, non-working spouses and land-based OFWs do not pay EC, and OFWs cannot declare an MSC below ₱8,000. The full lookup for every ₱500 step is in the interactive table above; these are the most-searched brackets.
| MSC | Employee share (employed) | Voluntary / non-working spouse | Self-employed (with EC) | OFW |
|---|---|---|---|---|
| ₱5,000 | ₱250 | ₱750 | ₱760 | — |
| ₱8,000 | ₱400 | ₱1,200 | ₱1,210 | ₱1,200 |
| ₱10,000 | ₱500 | ₱1,500 | ₱1,510 | ₱1,500 |
| ₱15,000 | ₱750 | ₱2,250 | ₱2,280 | ₱2,250 |
| ₱20,000 | ₱1,000 | ₱3,000 | ₱3,030 | ₱3,000 |
| ₱25,000 | ₱1,250 | ₱3,750 | ₱3,780 | ₱3,750 |
| ₱30,000 | ₱1,500 | ₱4,500 | ₱4,530 | ₱4,500 |
| ₱35,000 | ₱1,750 | ₱5,250 | ₱5,280 | ₱5,250 |
How the SSS Contribution Is Computed
Your monthly salary is matched to a salary range in the official contribution schedule, and that range maps to a Monthly Salary Credit. The contribution is always computed on the MSC — not on your exact salary. For a step-by-step computation with your own numbers, use the SSS Contribution Calculator.
What Is the Monthly Salary Credit (MSC)?
The MSC is the standardized salary base SSS uses for both contributions and benefits. Salary ranges step in ₱500 increments: for example, a salary between ₱19,750 and ₱20,249.99 maps to an MSC of ₱20,000. Salaries below ₱5,250 use the ₱5,000 minimum MSC; salaries of ₱34,750 and above use the ₱35,000 maximum. A higher MSC means higher contributions but also higher pensions, sickness, maternity and other benefits, which are all computed from your MSC history.
Employee vs Employer Share
For employed members the split is fixed by law: the employer shoulders 10% of the MSC plus the entire EC contribution, and the employee shoulders 5%, deducted from payroll. Your payslip deduction should equal the Employee column in the table above. Self-employed, voluntary and OFW members pay the whole contribution themselves.
Example Computations
Example 1 — Employee earning ₱15,000: MSC = ₱15,000. Employee share ₱750, employer share ₱1,500 + ₱30 EC = ₱1,530. Total: ₱2,280 per month.
Example 2 — Self-employed earning ₱12,300: the range ₱12,250–₱12,749.99 maps to MSC ₱12,500. Contribution = 15% × ₱12,500 + ₱10 EC = ₱1,885, paid fully by the member.
Example 3 — OFW earning ₱60,000: above the ₱34,750 threshold, so MSC = ₱35,000 (the maximum). Contribution = 15% × ₱35,000 = ₱5,250, of which ₱2,250 goes to the MPF (MySSS Pension Booster).
Who This Applies To
This table covers private-sector employees, kasambahays (with special sharing rules for salaries below ₱5,000), self-employed professionals and informal-sector workers, voluntary members continuing their coverage, and land-based OFWs. Government employees are covered by GSIS, not SSS. Sea-based OFWs (seafarers) are treated as employed members with their manning agency as employer.
When Is the SSS Contribution Deadline?
Under SSS Circular No. 2019-012, contributions are due on the last day of the month following the applicable month. If that date falls on a Saturday, Sunday or holiday, payment may be made on the next working day.
| Member type | Payment deadline |
|---|---|
| Regular employers | Last day of the month following the applicable month (January contributions by the end of February) |
| Household employers, self-employed, voluntary and non-working spouse members | Last day of the month following the applicable month or quarter, depending on the payment frequency you chose |
| Land-based OFW members | January–September contributions: until December 31 of the same year; October–December: until January 31 of the following year |
Employers that remit late owe the unpaid contributions plus a 2% per month penalty under Section 22(a) of RA 11199. Self-employed and voluntary members are not penalized, but SSS does not accept retroactive payment once a deadline has passed — the month simply stays unposted, which can affect benefit eligibility. Generate a Payment Reference Number (PRN) in My.SSS before paying through any accredited channel.
How to Check Your Posted Contributions
AyTool cannot look up your records. To see what has actually been posted, log in to the My.SSS portal or the SSS Mobile App and open Contributions: the list shows each month, the amount posted and the MSC used. Employed members should compare it with the Employee column above — a gap usually means the employer has not remitted for that month.
Is There a PDF of the SSS Contribution Table?
Yes. The official Schedule of Contributions is published as a PDF on sss.gov.ph (linked under Official Source below). The table on this page is a transcription of that schedule with a salary lookup added; use Print or save as PDF under the table for a clean copy for payroll reference (the site menus, share buttons and related links are left out).
Official Source & Effective Date
This page reproduces the schedule in RA 11199 (15% tranche) — SSS Circulars 2024-006, 2024-008, 2024-009, 2024-010, effective January 2025 and still current for 2026. Last verified on August 19, 2026 against SSS — Schedule of Contributions (sss.gov.ph). For contribution payments and member records, always use the official My.SSS portal — AyTool is independent and cannot look up your SSS records.
Frequently Asked Questions
How much is the SSS contribution in 2026?
The SSS contribution rate in 2026 is 15% of the Monthly Salary Credit (MSC). For employed members, the employer pays 10% and the employee pays 5%, plus a ₱10–₱30 Employees’ Compensation (EC) contribution paid by the employer. The MSC ranges from ₱5,000 to ₱35,000, so the total monthly contribution runs from ₱760 to ₱5,280 for employed members.
Did the SSS contribution increase in 2026?
No. The 15% rate took effect in January 2025 as the final scheduled increase under the Social Security Act of 2018 (RA 11199), and the same schedule remains in force for 2026. The minimum MSC is ₱5,000 and the maximum is ₱35,000.
What is the maximum SSS contribution in 2026?
For employed members, the maximum is ₱5,280 per month at the ₱35,000 MSC: ₱1,750 employee share, ₱3,500 employer share, plus ₱30 EC. Self-employed members pay up to ₱5,280 (including ₱30 EC they shoulder themselves), while voluntary and OFW members pay up to ₱5,250.
What is the minimum SSS contribution for OFW members?
Land-based OFW members have a minimum Monthly Salary Credit of ₱8,000, so the minimum OFW contribution is ₱1,200 per month (15% of ₱8,000). Other member types have a ₱5,000 minimum MSC, or ₱750 per month.
What is the MPF or MySSS Pension Booster in the table?
Contributions on the portion of the MSC above ₱20,000 go to the Mandatory Provident Fund (MPF), marketed as MySSS Pension Booster — an individual retirement savings account on top of the regular SSS program. It is collected automatically with the same 15% rate; you do not need to enroll separately.
Is the SSS contribution schedule the same as the SSS contribution table?
Yes. SSS itself calls it the "Schedule of Contributions" (or contribution schedule) in its circulars, while payroll staff and members usually say contribution table. Both refer to the same matrix reproduced above: each salary range maps to a Monthly Salary Credit, with the employee, employer and EC amounts per row, plus separate columns for self-employed, voluntary and OFW members.
How much is the SSS voluntary contribution per month in 2026?
Voluntary members pay the full 15% of the Monthly Salary Credit they declare, with no employer share and no EC: ₱750 a month at the ₱5,000 minimum MSC, ₱1,500 at ₱10,000, ₱3,000 at ₱20,000 and ₱5,250 at the ₱35,000 maximum. Amounts above the ₱20,000 MSC include the MySSS Pension Booster (MPF) portion.
Magkano ang hulog sa SSS per month sa 2026?
Para sa empleyado, ₱250 hanggang ₱1,750 ang kaltas kada buwan (5% ng MSC na ₱5,000–₱35,000); ang employer ang nagbabayad ng 10% at ng EC. Para sa voluntary at OFW, buong 15% ang hulog: ₱750 hanggang ₱5,250 kada buwan (₱1,200 ang minimum para sa OFW dahil ₱8,000 ang pinakamababang MSC). Self-employed: 15% plus ₱10 o ₱30 na EC.
Magkano ang hulog sa SSS kung ₱20,000 ang sahod ko?
At a ₱20,000 monthly salary, the MSC is ₱20,000. The employee share is ₱1,000 (5%), the employer pays ₱2,030 (10% plus ₱30 EC), and the total monthly contribution is ₱3,030.
Kailan ang deadline ng hulog sa SSS?
For employers, the last day of the month following the applicable month (SSS Circular No. 2019-012). Self-employed and voluntary members pay by the end of the month following the applicable month or quarter, and land-based OFWs may pay January–September contributions until December 31 and October–December contributions until January 31 of the next year.
Magkano ang minimum na hulog sa SSS para sa voluntary member?
The minimum Monthly Salary Credit is ₱5,000, so the smallest voluntary contribution is ₱750 per month (15% of ₱5,000). The maximum, at the ₱35,000 MSC, is ₱5,250 per month.
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